Samuel Nana Yaw Simpson

University of Ghana-Business School · Department of Accounting

Purpose The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development. Design/methodology/approach The study reports on a series of interviews with key actors using Insti...

This paper aims at exploring the institutional pressures and accountability processes in pursuit of sustainable development goals (SDGs) in indigenous oil companies in Ghana. Applying a qualitative research strategy, semi‐structured interviews with 20 company managers and other industry stakeholders were used to collect in‐depth and rich empirical...

Purpose This paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable Development Goals (SDGs) implementation in Ghana. Design/methodology/approach To gather in-depth and rich empirical data, semi-structured interviews were conducted with 12 senio...

Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. Design/methodology/approach This study draws on the institutional lo...

Purpose The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to circular economy implementation. Design/methodology/appr...

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating ro...

Purpose The study aims to examine the micro-level implications of implementing a circular economy ( CE ) business model on firms’ financial performance and the effect of organizational culture in this context. Design/methodology/approach Using a survey method to obtain 617 usable questionnaires from diverse business sectors in Ghana, a largely une...

The paper explores curriculum design and drivers of ethics in universities and the professional accounting bodies in Ghana. Data were collected through individual face-to-face interviews. The study revealed that ethics in the curricula of universities and professional bodies are integrated within and across subjects and within all levels of program...

The study examines the mediating role of human resource (HR) quality on ICT adoption effects on corporate governance. Extant information systems research has not examined the dual effect of ICT adoption and HR quality on corporate governance at the global level. Furthermore, the mediating role of HR quality on corporate governance has not been wide...

Purpose In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources. Design/methodology/approach Based on a case study of Ghana’s...

The paper explores the assurance of environmental, social, and governance (ESG) disclosures in a developing country. Unlike other papers, this study focuses on regulators and quasi-regulators understanding of ESG assurance, their perception and preferences for assurance providers, and the considerations in choosing an assurance provider. Using a qu...

The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results sho...

Corporate social responsibility (CSR) reporting and stakeholder management practices are influenced by contextual issues (Abreu, Castro, Soares, & Filho, 2012; Tilt, 2016). This current study examines the CSR reporting and stakeholder management practices, focusing on the perspective of CSR executives in the context of a developing country. A quali...

This study examines the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of profitability and financial stability. The study uses an unbalanced panel data of 27 firms operating in 5 African countries covering the period 2006 to 2018. Anti-corruption assess...

Purpose This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country. Design/methodology/approach A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-struct...

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...

Purpose This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana. Design/methodology/approach Th...

This paper examined the turnover intentions of accountants practicing with audit firms in Ghana. The study specifically, investigated the factors that influence the intentions of accountants to quit their jobs and further ascertained if the intentions to quit have any implications on the job performance of accountants. A survey method of research w...

The present fourth industrial revolution is characterized by concerns for technological advancement. Studies in literature have examined the factors that affect the perception of business students towards either corporate social responsibility or sustainability or both. Yet, there has not been any study that examines how students' embracing, knowle...

The purpose of the study is to assess the level of corporate environmental disclosures in the corporate annual reports of mining and manufacturing companies in Ghana and their environmental performance. It further assesses the effect of environmental performance on environmental disclosures. A content analysis of the corporate annual reports of 25...

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 administe...

Abstract This paper primarily explores the relevance of Corporate Social Responsibility Practices (CSRP) of organizations in attracting university students (prospective employees) in developing countries. The study employed a survey strategy, where questionnaires were administered to 600 final-year undergraduate students at the premier Business Sch...

Purpose This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible form of providing CSR assurance. Design/methodology/approach A qualitative research approach was ado...

One very important remedy proposed for the wide-spread ethical failure of accountants in recent years is ethics education. Although ethics education has been variously explored in the literature, the nature of ethics education in accounting programmes and the factors that are associated with the integration of ethics education still remain largely...

Abstract Purpose-This study examines the structure, attributes, and performance of boards of directors of State-Owned Enterprises (SOEs) within the broader context of public sector governance. This is informed by the less attention given to the concept among public sector organizations despite efforts to make state enterprises more effective an...

This paper primarily seeks to identify and analyse the factors that explain mixed evidence in relation to the impact of performance contract on the performance of public enterprise. To achieve this primary objective, the study adopted multiple case study strategy. Specifically, four public enterprises representing four cases were randomly sampled b...

Performance contract (PC) is one of the initiatives under the impulse of reforming State-Owned Enterprises (SOEs) to among other things, ensure improved SOE performance. Studies however show mixed results in relation to improved SOE performance, and the general perception is that targets in PCs are not challenging enough. Drawing on the goal settin...

State-Owned Enterprises (SOEs) in developing countries have been the leading beneficiaries of several reforms in attempts to make them more accountable, thus ensuring efficiency and effectiveness in their operations. This is because SOEs have been recognized as one of the key contributors to the socio-economic development in developing economies....

Performance contract (PC) is one of the several IMF and World Bank sponsored reform programmes introduced to governments of developing countries in the late 1980s to among other things ensure improved state-owned enterprise (SOE) performance. Since then, there have been studies examining this reform programme in relations to improving SOE performan...

Purpose – This chapter examines developments in public sector accounting practices using evidence from a developing country (Ghana), and explores the motivations for such developments from post-independence to date. This stems from the limited research in public sector accounting particularly on developing countries despite the rich empirical conte...

This paper primarily seeks to identify and analyse the factors that explain mixed evidence in relation to the impact of performance contract on the performance of public enterprise. To achieve this primary objective, the study adopted multiple case study strategy. Specifically, four public enterprises representing four cases were randomly sampled b...

Purpose – The audit expectation gap has been the subject of research in many countries and in different forms. However, such research of the nature and dimensions of the gap has been limited, if done at all, in the developing countries of West Africa. This study assesses its existence and investigates the factors that have been influencing it. Desi...

There have been calls for different reporting standards for big firms and small firms over the years due to unique attributes and challenges of SMEs especially in the area of financial reporting as well as the increasingly significant roles they play in the economies of most countries. Thus, it is argued that, SMEs need a financial accounting and r...

The paper seeks to shed light on the contention regarding ascertaining the financial soundness of insurance companies using a developing country as the context. It examines the current model being used by the Ghanaian regulatory and supervisory body (the National Insurance Commission, NIC) on non-life insurance companies in Ghana and compares it wi...

This paper seeks to examine the Boards of NGOs in line with best corporate governance practices using evidence from Ghana. Data collected were analysed using a comparative case approach which involved a comparison of the Boards of the four (4) main categories of NGOs in Ghana to ascertain whether they exhibit differences or similarities. NGOs in Gh...