Atta Brenya Bonsu, Kingsley Opoku Appiah, Prince Gyimah and Richard Owusu-Afriyie
The study explores the current public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to…
Abstract
Purpose
The study explores the current public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to integrity, internal control system and leadership in the public sector of a developing country.
Design/methodology/approach
Structural equation model (SEM) is used to predict the drivers of public accountability in a developing country. A survey design with quantitative analysis is used to analyze responses from directors or heads of agencies or departments in the ministries of a developing country.
Findings
The result shows that integrity, internal control and leadership practices positively and significantly impact public accountability. These findings suggest that public accountability in the developing economic context is a function of these aforementioned factors to ensure efficient public sector accountability and governance. The findings could assist policymakers in Sub-Saharan African country to enhance accountability among different departments and agencies of government.
Originality/value
This study makes an important contribution by providing evidence of drivers of public accountability from the perspective of public sector entities in Sub-Saharan African country, to complement the extant literature that has focused largely on developed economies
Details
Keywords
Richmond Kumi and Richard Kwasi Bannor
The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.
Abstract
Purpose
The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.
Design/methodology/approach
Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.
Findings
The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.
Originality/value
Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.
Details
Keywords
Agartha Quayson, Kassimu Issau, Robert Ipiin Gnankob and Samira Seidu
The study investigated the effect of marketing communications’ dimensions on brand loyalty in the banking sector.
Abstract
Purpose
The study investigated the effect of marketing communications’ dimensions on brand loyalty in the banking sector.
Design/methodology/approach
The study adopted the quantitative research approach which relied on the explanatory design due to the nature of the hypotheses tested. The convenience sampling technique was used to pull 377 customers of a branch of a commercial bank in Ghana. Furthermore, the PLS-SEM technique was deployed to assess the measurement model and test the research hypotheses.
Findings
Results show that the following dimensions of marketing communications are significant predictors of brand loyalty: direct marketing, public relations and sales promotion. The exception is advertising, which had an inverse relation with brand loyalty.
Practical implications
The results provide significant pointers to banks’ management that they should deploy a variety of marketing communication channels other than intensive advertising to reach and persuade customers.
Originality/value
The study illustrates the latest effort to extensively provide insights into how commercial banks could leverage marketing communication tools to sustain loyalty in an emerging economy that is intensively competitive.