ABSTRACT The purpose of this study was to examine the effectiveness of the internal audit in the MMDAs in the Ashanti Region. The motivation of the study was derived from the fact that, there has been an increased interest in the internal audit function in the MMDAs to enhance corporate governance. The data were collected through the use of questionnaire after the census sample had been employed. The study design was a quantitative survey. The study revealed that there is professional profici...
ABSTRACT This study examines compliance with tax laws by small and medium-sized enterprises (SMEs) in Tamale Metropolis. It is fixated on tax knowledge, factors of tax compliance; the measures tax authorities adopt to encourage tax compliance and the relationship between components of tax knowledge and tax compliance. In an attempt to fill a gap in research regarding tax compliance of SMEs in the Tamale Metropolis, the study adopted the descriptive survey and cross-sectional study design. Str...
ABSTRACT The business world has witnessed numerous corporate scandals and wrongdoings for which stakeholders are questioning the accountability and stewardship roles of management, especially professional accountants and auditors, in organisations. The issue of whistleblowing activities in organisations, which existing literature documents to be an important mechanism of reducing such financial irregularities, has become a topical issue in recent times. Existing literature has advanced severa...
ABSTRACT Internal control systems are primarily established to enhance the reliability of financial performance directly or indirectly by increasing accountability among information providers in an organisation. As the credit unions in Ghana has existed over the past twenty years but their activities have not witnessed significant growth as compared to banks and financial services within the country. It therefore calls for a systematic approach to analyse the internal control system within cr...
ABSTRACT A former South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every South African. He accepted that tax evasion and fraud are among the most insidious forms of criminality that plague the South African society and that millions of Rand are diverted every day from the fiscus by tax criminals (Oberholzer 2008). Limited research on...
ABSTRACT Over the years, attempts have been made by the public that universities should be funded fully by their Internally Generated Funds due to constrained on public funds and the huge financing of the universities. One of the major problems now facing the Ghanaian public universities is the problem of under-funding. Therefore it has recently become nationally referenced for building up public universities in Ghana. For these, an internally generated fund deserves the attention of policy- ...
ABSTRACT The study examined the effects of exchange rate movement on foreign direct investment (FDI) inflows into Ghana. Specifically, the study examined the trends in FDI inflows and exchange rate in Ghana, investigated the impact of exchange rate volatility on FDI inflow and determined the impact of FDI inflow on exchange rate volatility. The study also examined the impact of economic growth on FDI inflows to Ghana. For the purpose of this research, secondary data sourced from World Devel...
ABSTRACT The purpose of the study was to evaluate the impact of the use of accounting software on the processing of financial information. An exploratory research design was used and the population was all the finance offices of Ghana Education service at New Juaben Municipality. A probability convenient sampling technique was used to select sample of 50 employees in the finance department across the New Juaben Municipality. Questionnaire was used to collect data and data analysed with Stati...
ABSTRACT The effect of donor-funded interventions has been a subject of long standing debate over several years of donor support. This thesis focuses on donor-funded interventions and the activities of a professional accountancy organisation in Ghana. Specifically, the thesis explores and analyses how donor-funded interventions have influence the activities of a professional accountancy organisation in Ghana as well as soliciting the perceptions of stakeholders about the outcomes of the inte...
ABSTRACT The interest in financial literacy has increased globally because it enhances financial security, wealth creation and excellent portfolio choice for the individual. The study was set up to investigate financial literacy and the practice of saving and investment by public sector workers in the Ajumako Enyan Essiam district of the Central region of Ghana. Frequency distributions, percentage, contingency tables and bar charts have been employed to show the results in the study conduct...
ABSTRACT Over the past few decades, corporate governance has been a subject of mounting debate and has received considerable attention in the public domain of both developed and developing countries. Corporate governance is primarily due to the various past financial scandals, as well as, the major surprising collapse of corporate bodies across the globe. The study, therefore, assessed the relationship between corporate governance and the performance of Medium Enterprises in the Sekondi-Tako...
ABSTRACT This study examines the effect of board composition on performance of listed firms in Ghana. It employed the explanatory research design. Criterion-based sampling technique was used to select eight (8) financial listed firms and twenty-two (22) non-financial listed firms in Ghana. Published annual reports of listed firms were the main secondary source of data for this study. The study specifically examined the impact of board size on performance of firms. It also ascertained the effe...
ABSTRACT The general objective of this study was to explore the perception of Micro, Small and Medium Scale Enterprises (MSMEs) about International Financial Reporting Standards (IFRS) and their preparedness to comply with IFRS requirements as it involves the preparation of accounts. The research approach follows both the positivist and the critical social research approaches since the adopted research design was the mixed method strategy and employed both quantitative and qualitative methods...
ABSTRACT The purpose of the study was to examine the VAT flat rate scheme for retail businesses in Cape Coast Metropolis. Specifically, the study focused on the VAT flat rate scheme on sales of retail products. Again, the study dealt with the level of VAT flat rate compliance by the retailers. The study further identified the major challenges faced by both the retailers and the service in the implementation and the administration of the scheme in the Cape Coast Metropolis. The descriptive s...
ABSTRACT This study sought to ascertain the type of leadership skills among heads of department and the satisfaction levels of faculty members in Cape Coast Polytechnic using the Multifactor Leadership Questionnaire (MLQ) and the Minnesota Satisfaction Questionnaire (MSQ) The study also sought to establish the relationship between transformational leadership style of heads of department and job satisfaction of faculty members of the institution. The simple random sampling technique was adop...