Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB)
Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB)
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Date
2022-09-09
Authors
Owusu Acheampong
Dogbe, Courage Simon Kofi
Iddris, Faisal
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Publisher
3UREOHP\ =DU]ÈG]DQLD
Abstract
Purpose: The study assessed how owner-managers’ psychological attributes (attitude towards behavior,
subjective norms, and perceived behavior control) influenced sustainability reporting among SMEs.
Design/methodology/approach: The study was based on cross-sectional data gathered using a structured
questionnaire as the research instrument. The population of the study comprised SMEs in Kumasi metro
of Ghana. The study focused on 213 SMEs, and respondents were owner-managers. The data analysis
was based Structural Equation Modeling (SEM) run in Amos (v.23).
Findings: Owner-managers’ attitude towards behavior had a significant positive influence on sustainability
reporting among SMEs. Similarly, SME owner-managers’ subjective norms positively influenced sustaina bility reporting. Also, SME owner-managers’ perceived behavior control positively influenced sustainability
reporting. Among these variables, however, attitude towards behavior had the greatest impact.
Research limitations/implications: The study used a closed-ended questionnaire to solicit responses from
respondents. Such a questionnaire acknowledges the presence of inherent problems of not permitting
respondents to explicitly express their own views as they may wish.
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Citation
Acheampong, O., Dogbe, C. S. K., & Iddris, F. (2022). Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB). problemy zarządzania-management issues, 20(3 (97)), 27-46.