Emerald Edem Sabah Welbeck

University of Ghana | Legon · Department of Accounting

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 fir...

This study explores the learning approaches of undergraduate Accounting students in Ghana and examines the differences in the learning styles of students based on their demographic characteristics. By relying on the Approaches and Studies Skills Inventory for Students (ASSIST) scale, a set of questionnaires was developed and administered to 366 Acc...

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 conduct...

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...

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any impact on a firm’s intention to engage in SAR. A survey...

The purpose of the paper is to examine the type of environmental-related information firms disclose mostly in Ghana, the trend of such disclosures and investigate the determinants of environmental disclosures by firms in Ghana. Using the Global Reporting Initiative (GRI) index as a benchmark, a content analysis of the corporate annual report of 17...

Purpose The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures. Design/methodology/approach A content analysis of annual reports of 1...

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 b...