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This paper reviews scholarly literature on electronic banking (EB) research over a three-decade period. The focus of this review is to evaluate the intellectual structure and trends and unearth new areas in the research domain of EB.

Drawing data from the Scopus database, a bibliometric analysis was performed on 2,391 research articles published in the EB domain. The articles were examined and synthesized through volume analysis, citation analysis, authorship analysis and the level of collaboration, co-citation analysis and keyword co-occurrence analysis. A well-known bibliometric tool, VOSviewer, was used to create and analyse various bibliometric maps, networks and tables.

This study uncovers the temporal and spatial trends of publications on EB, the most influential documents, authors, productive publication outlets, countries in the domain, the status of collaboration and the major themes that have been studied in the literature. The publication trail over the years has been gauged using overlay visualization.

This paper highlights new concepts that have emerged in EB over the past three decades and suggests future avenues for research in this area.

Research in the domain of EB is empirical, with only a handful of studies being literature reviews. This is the first-of-its-kind study that aims to trace the development of electronic banking over the past 29 years, from 1994 to 2022, through bibliometric analysis and network visualization.

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.

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.

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.

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

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

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

Ethical decisions are generally based on the intensity of the moral issue at stake. While moral intensity has been studied variously, little is known about the link between individual cultural orientations and the importance attached to the characteristics of a moral issue. The purpose of this study is to examine the effect of moral intensity on ethical judgement while evaluating the relationship between an individual’s cultural orientation and moral intensity.

Data was gathered from 308 tertiary students at a large public university in Ghana by means of self-administered questionnaires. The partial least square-structural equation modelling technique was used to test for the hypothesised relationships in this study.

The analysis reveals that moral intensity significantly predicts the ethical judgement of individuals. Further, the authors find a significant positive relationship between indulgence, self-restraint, power distance, uncertainty avoidance and masculinity-femininity and moral intensity.

Knowledge on the implications of cultural orientations on moral issues provides educators and trainers the basis for designing and implementing strategies that can help improve the ethical judgement of individuals.

The study introduces a new perspective to the moral intensity literature by highlighting the unique role of individuals’ cultural orientation in ethical decision-making.

The purpose of this study is to examine citizens’ perceptions of government performance and its impact on their willingness to pay taxes.

Data from the Afrobarometer round eight surveys, with a substantial 39,624 observations across 34 African countries, was analysed using ordinary least squares.

The authors uncover compelling evidence that although Africans generally have a positive attitude towards paying taxes, their decision to pay taxes is influenced by their perceptions of the government’s performance. Specifically, they find that perceptions of how the government handles economic management, provides basic health needs and protects the rights of people with disabilities significantly influence individuals’ willingness to pay taxes. Surprisingly, the authors find that although Africans rate their governments as high performers in resolving conflicts, that demotivates them from paying taxes.

These findings emphasise that citizens’ tax compliance goes beyond simple willingness; they also expect governments’ performance to meet their expectations.

To the best of the authors’ knowledge, this study is among the first to examine individual taxpayers’ perceptions of their government’s performance and its role in enhancing tax compliance across Africa.

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.

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.

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.

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.

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.

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).

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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