Department of Accounting Education
Permanent URI for this collection
Browse
Recent Submissions
1 - 5 of 13
- ItemDETERMINANTS OF FOREIGN DIRECT INVESTMENT USING MODERATING AND MEDIATING EFFECT: A CASE STUDY OF GHANA(2022)The purpose of the study was to establish the determinants of foreign direct investment in Ghana. The study specifically focused on the effects of: trade openness, inflation, labour and capital investment in Ghana. The study also assessed the moderating effect government policies on the relationship between financial development and its determinants in Ghana. The study employed descriptive research design for the study. Secondary data was collected through World Bank Data sampling was adopted which was appropriate for getting a sample for the study. Also secondary data was collected from Ghana statistical website; Data analysis was done using statistical package for social science (SSPS). Descriptive statistic was used to present the findings of the study supported by Linear Regression Analysis using Andrew Hayes Moderation and Mediation Effect being undertaken to provide inference. The variables namely trade openness, Inflation, Labour and Capital were found as determinants that affect Foreign Direct Investment which in a long run affect Financial Development and Economic Growth of Ghana. Further, the effects of the determinants on Foreign Direct Investment were seen to be heavily moderated by government policies and democracy index. The study suggested that institutions be strengthened (in terms of credit risk management, financial structure, and corporate governance/management efficiency), that the government pursue expansionary policies to spur economic growth, that foreign direct investment in Ghana becomes attractive, and that the volume of exports be increased by further opening up the Ghanaian economy.
- ItemTHE EFFECT OF ‘ON-THE-JOB’ TRAINING ON ECONOMIC WELFARE IN GHANA; A CASE STUDY OF THE HEALTH SECTOR.(2023)This thesis investigated the effect of on-the-job training on economic welfare in Ghana as a case study of the health sector. The study examined the type of training programs, the effect of the training on economic welfare and the effect of on-the-job-training on economic welfare among health workers. A simple random approach was used in selecting 200 respondents from these various hospitals whose total population were 400 in number. The study employed the descriptive survey design. Data were analysed quantitatively with a statistical software SPSS. Quantitative analysis Using Probit regression analysis and descriptive analysis were employed to answer the objectives of the study. The findings of the study revealed that the most nature of training programs that exist most in health institutions from the study was on the job training. The effect of on-the-job-training effect on economic welfare, there was a correlational relationship between the variables coaching, mentoring, job rotation, and apprenticeship on economic welfare. These variables had impact on the employee economic welfare with the exception of apprenticeship. Based on the findings it was recommended that organization can consider training employees in critical thinking, central leadership, teamwork, and relating to people bringing about beneficial firm-level results and employees who feel challenged and appreciated through training opportunities may feel more satisfied with their job and this motivates them to become more innovative and thus improving their economic welfare.
- ItemFINANCIAL MANAGEMENT PRACTICES IN THE COLLEGES OF EDUCATION IN THE ASHANTI REGION(2022)The purpose of the study was to assess the financial management practices in relation to auditing, budgeting and procurement practices in the Colleges of Education in the Ashanti region. The objectives of the study were to find out the views of student leaders and staff on how funds are managed in the Colleges of Education, examine whether the Colleges of Education spend within budget, assess the effectiveness of the internal audit system in relation to financial management practices of Colleges of Education and lastly, examine the procurement practices in the Colleges of Education in the Ashanti region. Considering the objectives of the study the researcher adopted both explanatory and descriptive research survey designs and used the blend of quantitative and qualitative paradigms approach. The researcher adopted purposive sampling technique to select the sample size. In all, sixty-three (63) staff members and eighty-four (84) student leaders constituting one hundred and forty- seven (147) respondents were purposively sampled to form the sample size of the study. Both questionnaire and structured interview were the instruments used for data collection. The Statistical Package for Social Science (SPSS) was used to analyze the data collected through questionnaire and presented in tables, frequencies and percentages while content analysis technique was used for the structured interview data. The study revealed that colleges of education in Ashanti region have budget committees responsible for budget preparation; internal audit committees serving as internal monitoring unit of college funds and lastly procurement officers responsible for ensuring purchases and supply of college items. However, the study concluded that financial management practices in the Colleges of Education must be improved to ensure transparency, proper appropriation of funds and independence of internal auditors, budget officers as well as procurement officers. The recommendations were that the colleges must adhere to Financial Management Act 2016 and other regulations governing the management of Colleges of Education to ensure proper financial management practices in the colleges. The college principals must also respect the offices of procurement officers, budget officers and auditors to enable them work independently. It is hoped that these recommendations will help to improve financial management practices in the colleges of education.
- ItemTHE NEXUS BETWEEN REVENUE COLLECTION AND SERVICE DELIVERY IN GHANA WATER COMPANY LIMITED: A CASE OF ASHANTI SOUTH(2022)The study analyses the nexus between revenue collection and service delivery in Ghana Water Company Limited (GWCL) using Ashanti South Region as a case study. The study is descriptive in nature and uses the cross-sectional research design. The population of the study comprises all employees of GWCL (Ashanti South Region) totaling 210. Data was collected from 103 employees using questionnaire. Adopting the simple random sampling technique, it is revealed that revenue collection strategies are essential in the provision of services at GWCL. The findings suggest that revenue strategies in place at GWCL need to be looked at to ensure it effectiveness. It isrecommended that in order to ensure regular flow of water for consumption and other uses, the infrastructure of the sector should be revamped and should involve some short-term and long-term measures. Importantly, there should be a review of the current revenue collection strategies in order to identify its shortcomings and seal all lapses to make the strategies much more effective
- ItemASSESSING THE EFFECT OF ASSET QUALITY IN GHANA. CASE STUDY OF COMMERCIAL BANKS IN GHANA(2022)This study targeted at determining the assessing effects of asset quality Ghana. Case study of commercial banks in Ghana. This analysis was done with the guide of theories like Stakeholders Theory, Adverse Selection and Moral Hazard Theory. The study employed descriptive research design which enabled the researcher to characterize the existing structure the way it is. This research focused on commercial banks in Ghana from the periods 2010 to 2019 making a time period of 10 years interval. Regression analysis was used in determining how non-performing loans affects the financial performance of Ghanaian Commercial Banks. In this study, both Return on Assets, and Return on Equity which were employed to measure the banks’ profitability maintained the position of dependent variable. Besides, the explanatory variable included in this current study was Non Performing Loans, while control variables included Lending Rate, Loan to Deposit Ratio and Inflation and the moderating variables included Bank Size and Capital Adequacy Ratio. The findings indicated inconsistent trends with Assets Quality and Return on Assets but increasing trends with the Return on Equity. Asset Quality of commercial banks has evidence of significant negative effect on Return on Asset. There is a statistically significant positive effect of Lending Rate on Return on Assets which implies that increase in lending rates of commercial banks leads to an increase in Return on Asset in Ghana. It is established that Bank Size positively moderates the relationship between Asset Quality and Return on Assets but does not moderate the relationship between Asset Quality and Return on Equity. The study did not cover all profitability indicators, and it is suggested that additional research be done to include other profitability indicators. This study recommends an increase loan quality and that bank loan officers and management should pay close attention to the bank's asset quality in terms of loan performance in order to minimize loan losses.