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Article
Publication date: 14 June 2018

Godfred Matthew Yaw Owusu, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye and Rita Amoah Bekoe

This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.

Abstract

Purpose

This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.

Design/methodology/approach

The study uses survey method of research and mainly used questionnaires as data collection instrument to elicit information from the respondent group. Using a total of 641 business students from the University of Ghana Business School, a mixture of factor analysis and logistic regression analysis techniques was used in investigating the study objectives.

Findings

Results from the regression analysis demonstrate that students’ preference and beliefs about accounting professional qualification, academic major and grade point average are significantly associated with their intentions to pursue a CPA qualification. Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant.

Research limitations/implications

The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students.

Practical implications

The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country.

Originality/value

This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification.

Details

Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 26 October 2021

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Miriam Arthur and Theodora Aba Abekah Koomson

This paper investigates the determinants of compulsive buying behaviour (CBB) and ascertains the effect of CBB on the propensity of an individual to be dependent on loans…

Abstract

Purpose

This paper investigates the determinants of compulsive buying behaviour (CBB) and ascertains the effect of CBB on the propensity of an individual to be dependent on loans and fall into financial trouble. The study additionally examines the moderating effect of financial management on the hypothesized relationships.

Design/methodology/approach

The survey method of research was adopted using questionnaires as the principal means of data collection. The predicted relationships of the study were tested using the partial least square structural equation modelling technique.

Findings

The authors’ results suggest materialism, socioeconomic status and financial management skills of an individual are significant predictors of CBB. The authors also find CBB to be positively associated with loan dependence and the authors’ analysis suggests financial management skills moderate the hypothesized relationships.

Social implications

Findings of this study suggest buying compulsively increases the risks of over-dependence on loans and can be indirectly associated with the risk of individuals falling into financial trouble.

Originality/value

The findings highlight the adverse effects of CBB on loan dependence and financial trouble and the moderating effect of financial management on the dominant factors that influence CBB.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

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Article
Publication date: 12 July 2021

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Nana Adwoa Anokye Effah and Octavia Ama Serwaa Otchere

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be…

Abstract

Purpose

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.

Design/methodology/approach

A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.

Findings

The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.

Research limitations/implications

Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.

Originality/value

The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

Details

Society and Business Review, vol. 16 no. 4
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 10 June 2020

Theodora Aba Abekah Koomson, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe and Maureen Oquaye

This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate…

Abstract

Purpose

This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the stimulus/pressure, capability, opportunity, rationalization and ego (S.C.O.R.E. model) as the theoretical basis, the study examines the effect of pressure, rationalization, capability, opportunity/strength of internal control system and ego on asset misappropriation at the workplace while controlling for the effect of ethical values.

Design/methodology/approach

A total of 883 valid responses from individuals working in various organizations in Ghana were collected by means of a self-administered questionnaire. The hypothesized relationships of the study were tested by means of a structural model analysis using the partial least square based structural equation modelling technique.

Findings

Results from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends, to a large extent, on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse.

Originality/value

Theoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 7 July 2020

Emerald Edem Sabah Welbeck, Godfred Matthew Yaw Owusu, Samuel Nana Yaw Simpson and Rita Amoah Bekoe

The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry of Ghana. It also analyses the variations in CSR practices among…

Abstract

Purpose

The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry of Ghana. It also analyses the variations in CSR practices among the sampled telecommunication firms.

Design/methodology/approach

By means of a survey, the study explored from the perspective of employees the CSR practices of their firms highlighting the stakeholder group they perceive their firms to be focussing on. A self-administered questionnaire was used to gather data from employees working with leading telecommunication firms in Ghana. A total of 177 valid responses were used for the study analysis. Data was analysed by means of descriptive statistics, and differences in respondent views across the different firms were ascertained using analysis of variance test (ANOVA).

Findings

The study results demonstrate that although telecommunication firms engage in CSR activities in some respect, generally these activities are directed more at the stakeholder group “society” distantly followed by shareholder group. The authors also find from their target respondents that not so much attention is given to issues relating to the stakeholder group “the environment”. The results also suggest variations exist in the direction of CSR practices by these firms.

Practical implications

Managers of telecommunication firms in Ghana seem to balance the interest of stakeholders by focussing on society rather than prioritizing these stakeholders.

Originality/value

This study contributes to CSR studies highlighting the perception of employees on their companies' CSR practices while comparing practices amongst telecommunications firms. This would help management of these firms to map out strategies to direct their CSR activities based on stakeholder prioritization.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 25 January 2019

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Dorothea Sekyiwa Otoo and Akua Pokuaa Essah Koli

The purpose of this paper is to examine the views of university students on social networking sites (SNSs) adoption for educational purposes and investigate the factors…

Abstract

Purpose

The purpose of this paper is to examine the views of university students on social networking sites (SNSs) adoption for educational purposes and investigate the factors that motivate students to use SNSs for academic purposes.

Design/methodology/approach

A survey method of research was adopted and questionnaires were administered to the respondent group. A total of 522 valid responses from the University of Ghana Business School Students were used in the empirical analysis. Regression analysis was used to examine the relationship among the key constructs of the study.

Findings

The results of this study suggest that perceived usefulness, perceived ease of use, the existence of facilitating conditions and the purposes of SNSs are the key factors that motivate students to adopt SNSs for academic purposes. However, the influence of other people in society and the desire to be identified with social groups were found not to be important predictors of SNSs use by students for educational purposes.

Research limitations/implications

The data examined in this study are based on sample responses from only one university, which may limit the extent of generalization of the findings.

Originality/value

This paper provides some useful insights into the key predictors of SNSs adoption for educational use by university students from the perspective of a developing country.

Details

Journal of Applied Research in Higher Education, vol. 11 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

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Article
Publication date: 5 November 2018

Rita Amoah Bekoe, Godfred Matthew Yaw Owusu, Charles Gyamfi Ofori, Anthony Essel-Anderson and Edem Emerald Welbeck

The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and…

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Abstract

Purpose

The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting.

Design/methodology/approach

A self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data.

Findings

The logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting.

Practical implications

The findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession.

Originality/value

This study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 1 May 2019

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Sarah Anobil Okyere and Edem Emerald Welbeck

The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students.

Abstract

Purpose

The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students.

Design/methodology/approach

A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students.

Findings

The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions.

Research limitations/implications

This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings.

Practical implications

The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field.

Originality/value

The study provides new insights into the course major selection discourse from a developing-country perspective.

Details

Journal of International Education in Business, vol. 12 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

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Article
Publication date: 28 January 2020

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Fred Kwasi Anokye and Festus Odotei Okoe

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Abstract

Purpose

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Design/methodology/approach

This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.

Findings

The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.

Research limitations/implications

Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.

Originality/value

This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 31 October 2018

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Theodora Aba Abekah Koomson and Samuel Nana Yaw Simpson

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the…

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1343

Abstract

Purpose

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct.

Design/methodology/approach

A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data.

Findings

The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct.

Practical implications

The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations.

Originality/value

This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.

Details

International Journal of Ethics and Systems, vol. 35 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

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