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Article
Publication date: 1 August 1999

Yaw A. Owusu

This paper focuses on one major characteristic of a world‐class agile management system, namely, employee involvement and human resources development. The paper provides a method…

5341

Abstract

This paper focuses on one major characteristic of a world‐class agile management system, namely, employee involvement and human resources development. The paper provides a method of forming teams for the purpose of improving management systems in an agile environment. It demonstrates that such management systems are progressive and proactive in achieving their goals and objectives and cultivate close communication with their employees and customers. Agile management systems create “people oriented organizations” that highly value their customers and employees. In the paper, the strategic importance of communication and employee involvement for agile world‐class management systems has been discussed. Also, a model for employee involvement for agile management systems has been discussed. The paper concludes that the driving force behind employee involvement and human resource development in agile management systems is good communication.

Details

International Journal of Agile Management Systems, vol. 1 no. 2
Type: Research Article
ISSN: 1465-4652

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Article
Publication date: 17 September 2024

Fred Kwasi Anokye, Samuel Nana Yaw Simpson, Godfred Mathew Yaw Owusu and Teddy Ossei Kwakye

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

183

Abstract

Purpose

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Design/methodology/approach

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

Findings

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

Practical implications

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Originality/value

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 6 March 2017

Godfred Matthew Yaw Owusu, Teddy Ossei Kwakye, Edem Emerald Welbeck and Charles Gyamfi Ofori

This study examines the multidimensionality of the environmental literacy concept among university business students in Ghana. The study also investigates the relationship between…

1614

Abstract

Purpose

This study examines the multidimensionality of the environmental literacy concept among university business students in Ghana. The study also investigates the relationship between students’ interests in environmental issues and knowledge levels of environment and assesses how these two constructs influence students overall environmental behaviour and actions.

Design/methodology/approach

Using a total of 591 business students from the University of Ghana Business School, the study uses exploratory factor analysis to examine the multidimensionality of environmental literacy concept. A structural equation modelling-based approach was used to examine the relationship among the study constructs.

Findings

Based on the factor analysis results, the study documents that environmental literacy concept can be grouped under four distinct factors (general environmental factors; industry-related factors; environmental assessment factors; and accounting-related factors). The regression results indicate a direct and positive relationship between students’ interest in environmental issues and their environmental literacy level. Also, students’ interest and their knowledge levels of environmental issues were found to be good predictors of actual students’ involvement in activities that promote sustainable environment.

Research limitations/implications

The conclusions of the study are based on only data from one public university, which limits the generalizability of the findings.

Originality/value

The study is unique as it is the first empirical study to investigate environmental literacy levels in higher education in the Ghanaian setting.

Details

International Journal of Sustainability in Higher Education, vol. 18 no. 3
Type: Research Article
ISSN: 1467-6370

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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…

1819

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: 2514-9369

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Article
Publication date: 28 May 2024

Godfred Matthew Yaw Owusu and Charles Ofori-Owusu

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial…

387

Abstract

Purpose

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial performance. This study aims to examine the structure and evolution of SA research, map the state of knowledge and analyse the literature trends and gaps.

Design/methodology/approach

The study adopts a bibliometric review technique with data sourced from the Scopus database. A total of 7,049 extant literature spanning from 1982 to 2022 was analysed using the VOSviewer software.

Findings

The authors find a significant growth in the number of publications on SA research, primarily driven by collaboration among researchers from Europe and America. The analysis highlights emerging themes, structure and discusses in detail the changing phases of SA research over the past four decades while highlighting key events that have impacted the development of SA research. Furthermore, the dominant theories used by extant studies are discussed and potential avenues for future research are provided. The authors draw the attention of the research community to the dominant authors, the most cited articles, prominent publication outlets and countries advancing research in this field.

Originality/value

This study advances knowledge on SA research by providing a retrospective assessment of the state of knowledge in the field while highlighting avenues for future research.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 30 August 2023

Yaw Owusu-Agyeman

As universities find new ways of implementing professional development programs (PDPs), very few scholarly studies have examined how teachers could advance their knowledge and…

190

Abstract

Purpose

As universities find new ways of implementing professional development programs (PDPs), very few scholarly studies have examined how teachers could advance their knowledge and skills through PDPs that are developed based on nonformal learning approaches. To address this knowledge gap, the current study examines how PDPs could be facilitated using nonformal learning approaches to enhance the current and future professional practice of teachers in a South African University.

Design/methodology/approach

Data for the current study were gathered using semistructured face-to-face interviews among 28 teachers who were purposively sampled from the university. The interview data gathered were analyzed using thematic analysis.

Findings

The four themes that emerged from the narrative data analyzed were: developing teacher professional practice through diverse nonformal learning arrangements; challenges associated with PDPs that are designed using nonformal learning arrangements; teacher rationale for participating in PDPs that follow nonformal learning arrangements and; the role of leadership in professional development. The findings reveal that nonformal approaches are used widely in the professional development of teachers and teachers have diverse reasons for joining PDPs. Further, leadership also plays a major role in the professional development of teachers.

Practical implications

When HEIs use nonformal learning approaches to facilitate PDPs, they could 1) enable teachers to easily transfer the knowledge they acquire from the PDPs to the teaching and learning setting and 2) create a situated learning environment where experienced teachers and other experts support the professional development of young teachers.

Originality/value

This paper presents original ideas on how nonformal learning approaches could be used to facilitate PDPs and to enhance the professional practice of teachers in HEIs.

Details

Development and Learning in Organizations: An International Journal, vol. 38 no. 2
Type: Research Article
ISSN: 1477-7282

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Article
Publication date: 7 July 2020

Ebenezer Afum, Victoria Yaa Osei-Ahenkan, Yaw Agyabeng-Mensah, Joseph Amponsah Owusu, Lawrence Yaw Kusi and Joseph Ankomah

The aim of this study is to examine the explanatory link of green supply chain integration (GSCI) between green manufacturing practices (GMPs) and sustainable performance…

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Abstract

Purpose

The aim of this study is to examine the explanatory link of green supply chain integration (GSCI) between green manufacturing practices (GMPs) and sustainable performance (economic [EP], environmental [EnP] and social [SP] performances) by using data from an emerging country.

Design/methodology/approach

An explanatory research design was employed for the study. Structured questionnaires were used to collect data from 178 Ghanaian manufacturing small and medium-sized enterprises (SMEs). Hypotheses were formulated and tested using partial least square structural equation modeling (PLS-SEM).

Findings

The results indicate that GMPs have a significant positive effect on sustainable performance (EP, EnP and SP). Again, GMPs have a significant positive effect on GSCI. Additionally, GSCI plays a mediating role between green manufacturing practices and sustainable performance.

Research limitations/implications

In this study, GSCI was compositely measured despite having three dimensions. Generalizing the findings is also not guaranteed since the sample constitutes Ghanaian manufacturing SMEs.

Practical implications

The results provide significant ramifications for managers of manufacturing SMEs within Ghana and those in other sub-Saharan African context. Based on the results, managers of manufacturing firms will have stronger backing to invest in GMPs, while at the same time establish strong ties with eco-oriented supply chain partners so as to achieve their sustainable performance goals.

Originality/value

This study adds to the literature in the area of sustainability and triple bottom line by providing evidence from a fast growing industrialized and emerging country.

Details

Management of Environmental Quality: An International Journal, vol. 31 no. 6
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 9 December 2024

Yaw Owusu-Agyeman, Boahemaa Brenya, Olivia Adwoa Tiwaah Frimpong Kwapong and Tina Abrefa-Gyan

This study examines the perceptions of technical and vocational education and training (TVET) teachers about the factors that influence the reputation of TVET in Ghana.

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Abstract

Purpose

This study examines the perceptions of technical and vocational education and training (TVET) teachers about the factors that influence the reputation of TVET in Ghana.

Design/methodology/approach

Quantitative and qualitative data were collected from 680 TVET teachers in Ghana using a survey instrument that included an open-ended section that required participants to provide written comments. The quantitative data gathered were analysed by way of the fuzzy analytic hierarchy process (FAHP), while the written narratives of participants were evaluated using thematic analysis. The quantitative and qualitative data analysed were subsequently integrated using a four-stage pillar integration process (PIP), which included listing, matching, checking and pillar building.

Findings

The findings show that TVET teachers’ perceptions regarding the factors influencing the reputation of TVET in Ghana include investment in infrastructure and learning resources; collaboration between TVET institutions and industries; public perceptions of TVET prospects; occupational standards; testing and certification; pedagogical approaches; students’ academic coping abilities; gender and equity considerations and labour market information requirements. Furthermore, state policies regarding student access, funding models, curriculum reform, investment in TVET teacher education and professional development as well as the remuneration, motivation and working conditions of TVET teachers, significantly influence the reputation of TVET in Ghana.

Originality/value

This study contributes to the scholarly discourse on the reputation of TVET and how the sector could be improved to attract more learners who can contribute meaningfully to the development of Ghana. The findings illustrate how human capital theory and the concept of reputation in its expansive form, which includes social factors, culture, time and space, are jointly linked to skills development, employability, and public acceptance of TVET. To address the issues concerning the reputation of TVET, this study recommends, among others, that issues concerning student access, gender and equity and collaborations between TVET institutions and industry should be improved.

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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 the…

880

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

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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.

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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

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