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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) International Journal of Financial, Accounting, and Management Journal of Governance and Accountability Studies Indonesian Management and Accounting Research
Musah, Alhassan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The impact of electronic procurement (E-procurement) on public sector accountability in Ghana Musah, Alhassan; James, Adu Peprah; Asiedu-Ampomah , Matilda; Koomson , Felicia
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.1253

Abstract

Purpose: This study investigates the antecedents and consequences of e-procurement in Ghana, focusing on its role in enhancing transparency and accountability in public procurement. Methods: The research sampled 200 respondents from various government agencies in Accra, including the Department of Roads, Ghana Cocoa Board, Ghana Health Service, and Tema Metropolitan Assembly. Data were analyzed using graphs, tables, descriptive statistics, chi-squared tests, and simple regression analysis. Results: The findings revealed that the effective implementation of e-procurement in Ghana began in 2019, with agencies such as the Department of Feeder Roads, Ghana Cocoa Board, Ghana Health Service, Koforidua Technical University, and Tema Metropolitan Assembly adopting the system. The Ghana e-procurement system (GHANEPS) includes key components such as e-tendering, e-requisition, e-tender evaluation, e-supplier selection, and e-supplier relationship management. The study also found that transparency, accountability, automation, and a secure system were critical success factors in reducing corruption. In addition, a positive association was observed between e-procurement adoption and transparency in public procurement. Conclusion: The findings underscore the significant role of e-procurement in enhancing transparency and accountability in Ghana’s public procurement processes. Limitations: The study was limited to selected government agencies in Accra, which may restrict the generalizability of the findings to other regions and institutions in Ghana. Contributions: This research contributes to the literature on public procurement reforms in Ghana, highlighting the effectiveness of e-procurement in enhancing transparency and accountability in public procurement, which has not been examined in previous studies in the Ghanaian context.
Entrepreneurial knowledge and entrepreneurial intention among accounting students of Technical Universities in Ghana- the role of personal attitude Padi, Abigail; Musah, Alhassan
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21208

Abstract

This study aims to explain the mechanism through which employees' attitudes toward corporate social responsibility (CSR) in social enterprises influence organizational citizenship behaviors (OCBs), with job involvement considered as a mediating factor. Based on a sample of 532 employees from Tunisian mutual insurance companies, structural equation modeling confirms the direct positive links between perceived CSR and OCBs. Indirect effects through job involvement reveal that CSR fosters OCBs oriented toward the organization (civic virtue and team spirit), but not those directed toward individuals (mutual help). While existing literature supports the link between CSR and OCBs, few studies have examined the mediating processes involved. This study addresses this gap by demonstrating how CSR perceptions can enhance job involvement, which in turn promotes specific forms of organizational citizenship behaviors. Its findings offer practical implications for managers seeking to leverage CSR to enhance employee engagement, foster citizenship behaviors, and promote sustainable performance.
Leveraging Social Media For Enhanced Profitability and Growth: Evidence From Small and Medium Scale Enterprises (SMEs) in Ghana Padi, Abigail; Musah, Alhassan; Abekah Keelson, Solomon; Adjei , Linda
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 2 (2024): IJBE, Vol. 10 No. 2, May 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.2.455

Abstract

Background: Social media usage in Ghana is experiencing rapid growth. Leveraging social media can empower SMEs to overcome their challenges and enhance their visibility and profitability in the competitive business landscape.Purpose: This research investigated the utilization of social media tools in the marketing communication strategies of Small and Medium-scale Enterprises (SMEs) and explored their adoption. Additionally, the study examined the impact of social media usage on the profitability and growth of SMEs. Design/methodology/approach: The research aimed to survey 387 SMEs, with 200 providing fully completed questionnaires for analysis, resulting in a 52% response rate a notably reasonable figure compared to prior studies with smaller sample sizes.Findings/Result: The findings revealed that Facebook was the predominant social media platform employed by SMEs in Ghana, followed by Instagram, Twitter (X), TikTok, and LinkedIn. Notably, SMEs continued to heavily rely on their corporate websites for marketing communication. The study demonstrated a positive correlation between SMEs' use of social media and their profitability, indicating that social media usage enhances their financial performance. Furthermore, a positive and significant relationship was identified between SMEs' utilization of social media tools and their growth in Ghana. These results suggest that SMEs can leverage social media in their marketing communication efforts to drive sales and enhance overall growth prospects.Conclusion: The study indicated a positive association between social media usage and SMEs’ profitability, suggesting enhanced performance in terms of profits. Moreover, leveraging social media can drive sales and improve growth prospects. Overall, the study provides empirical evidence of the profound impact of social media tools on SMEs in Ghana which is consistent with the expectations of diffusion of innovation theory and technology acceptance theory.Originality/value (State of the art): The study contributes a notable gap by delving into the adoption and impact of social media on Small and Medium-sized Enterprises (SMEs) in both developing and developed countries. In addition, this study offers valuable insights for SMEs seeking to leverage social media for expansion, growth, and improved performance. Keywords: social media, SMEs, marketing communication, growth prospects, Ghana
The impact of electronic procurement (E-procurement) on public sector accountability in Ghana Musah, Alhassan; James, Adu Peprah; Asiedu-Ampomah , Matilda; Koomson , Felicia
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.1253

Abstract

Purpose: This study investigates the antecedents and consequences of e-procurement in Ghana, focusing on its role in enhancing transparency and accountability in public procurement. Methods: The research sampled 200 respondents from various government agencies in Accra, including the Department of Roads, Ghana Cocoa Board, Ghana Health Service, and Tema Metropolitan Assembly. Data were analyzed using graphs, tables, descriptive statistics, chi-squared tests, and simple regression analysis. Results: The findings revealed that the effective implementation of e-procurement in Ghana began in 2019, with agencies such as the Department of Feeder Roads, Ghana Cocoa Board, Ghana Health Service, Koforidua Technical University, and Tema Metropolitan Assembly adopting the system. The Ghana e-procurement system (GHANEPS) includes key components such as e-tendering, e-requisition, e-tender evaluation, e-supplier selection, and e-supplier relationship management. The study also found that transparency, accountability, automation, and a secure system were critical success factors in reducing corruption. In addition, a positive association was observed between e-procurement adoption and transparency in public procurement. Conclusion: The findings underscore the significant role of e-procurement in enhancing transparency and accountability in Ghana’s public procurement processes. Limitations: The study was limited to selected government agencies in Accra, which may restrict the generalizability of the findings to other regions and institutions in Ghana. Contributions: This research contributes to the literature on public procurement reforms in Ghana, highlighting the effectiveness of e-procurement in enhancing transparency and accountability in public procurement, which has not been examined in previous studies in the Ghanaian context.
The effect of corporate governance on financial performance of rural banks in Ghana Musah, Alhassan; Adutwumwaa, Mavis Yaa
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.336

Abstract

Purpose: The study examined the influence of various corporate governance structures such as board size, board independence, board gender diversity and CEO duality on the financial performance of rural banks in Ghana. Research methodology: The study collected secondary data from the annual report of 30 rural banks for a 10-year period spanning 2010 to 2019. The data was coded into excel and exported into STATA where descriptive statistics, correlation analysis and regression analysis were adopted to answer the research questions. Results: The result shows that there was a positive but statistically insignificant association between CEO duality and ROA and ROE. The study further reveals a positive association between board size and ROA and ROE even though that of ROA was statistically insignificant. Also, board independence was found to be a significant determinant of rural bank financial performance In addition to the above, the study reported a negative association between gender diversity on the boards of the rural bank and ROA and ROE and both associations were statistically significant. Limitations: As a result of the lack of publicly available data on rural banks in Ghana, the study relied on only 30 out of the over 100 rural banks currently operating across the country. Contribution: The result of the study will help the Bank of Ghana and the ARB Apex Bank in their formulation of an appropriate corporate governance framework for rural banks in Ghana and enlighten managers of rural banks on corporate governance structures that enhance their financial performance in Ghana. Keywords: Corporate governance, Rural banks, Return on Assets, Return on Equity, Ghana
The impact of electronic procurement (E-procurement) on public sector accountability in Ghana Musah, Alhassan; James, Adu Peprah; Asiedu-Ampomah , Matilda; Koomson , Felicia
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.1253

Abstract

Purpose: This study investigates the antecedents and consequences of e-procurement in Ghana, focusing on its role in enhancing transparency and accountability in public procurement. Methods: The research sampled 200 respondents from various government agencies in Accra, including the Department of Roads, Ghana Cocoa Board, Ghana Health Service, and Tema Metropolitan Assembly. Data were analyzed using graphs, tables, descriptive statistics, chi-squared tests, and simple regression analysis. Results: The findings revealed that the effective implementation of e-procurement in Ghana began in 2019, with agencies such as the Department of Feeder Roads, Ghana Cocoa Board, Ghana Health Service, Koforidua Technical University, and Tema Metropolitan Assembly adopting the system. The Ghana e-procurement system (GHANEPS) includes key components such as e-tendering, e-requisition, e-tender evaluation, e-supplier selection, and e-supplier relationship management. The study also found that transparency, accountability, automation, and a secure system were critical success factors in reducing corruption. In addition, a positive association was observed between e-procurement adoption and transparency in public procurement. Conclusion: The findings underscore the significant role of e-procurement in enhancing transparency and accountability in Ghana’s public procurement processes. Limitations: The study was limited to selected government agencies in Accra, which may restrict the generalizability of the findings to other regions and institutions in Ghana. Contributions: This research contributes to the literature on public procurement reforms in Ghana, highlighting the effectiveness of e-procurement in enhancing transparency and accountability in public procurement, which has not been examined in previous studies in the Ghanaian context.
Co-Authors Abekah Keelson, Solomon Adjei , Linda Adutwumwaa, Mavis Yaa Asiedu-Ampomah , Matilda James, Adu Peprah Koomson , Felicia Padi, Abigail