Godfred Matthew Yaw Owusu
5 Publications in AERD
Author Publications
Export PDFThe propensity towards indebtedness and savings behaviour of undergraduate students: the moderating role of financial literacy
By Godfred Matthew Yaw Owusu
Purpose: This study investigates how students' propensity towards indebtedness affects their savings behaviour. Additionally, the study examines the moderating role of financial literacy in the relationship between propensity towards indebtedness and savings behaviour. Design/methodology/approach: Questionnaires were administered to undergraduate students from the University of Ghana Business School. A total of 370 valid responses were used in the empirical analysis. The hypothesised relationships were tested using partial least square – structural equation modelling. Findings: The structural model results suggest that students' propensity towards indebtedness is negatively related to their savings behaviour. Further, the results demonstrate that financial literacy moderates the negative association between students' propensity towards debt and savings behaviour. Originality/value: This study highlights students' propensity towards indebtedness and how it impacts their savings behaviour. © 2023, Emerald Publishing Limited.
What drives the attainment of goals of ethical education in higher institutions? The perception of professional accountants and accounting educators
By Regina Mensah Onumah
Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression. Findings: The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs. Research limitations/implications: This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions. Originality/value: This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context. © 2023, Emerald Publishing Limited.
Whistleblowing intentions of accounting students: An application of the theory of planned behaviour
By Godfred Matthew Yaw Owusu
Purpose: This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach: This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings: The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications: Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value: This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation. © 2020, Emerald Publishing Limited.
What influences the course major decision of accounting and non-accounting students?
By Godfred Matthew Yaw Owusu
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 conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings: The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications: This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications: The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value: The study provides new insights into the course major selection discourse from a developing-country perspective. © 2019, Emerald Publishing Limited.
Adoption of social networking sites for educational use
By Godfred Matthew Yaw Owusu
Purpose: The purpose of this paper is to examine the views of university students on social networking sites (SNSs) adoption for educational purposes and investigate the factors that motivate students to use SNSs for academic purposes. Design/methodology/approach: A survey method of research was adopted and questionnaires were administered to the respondent group. A total of 522 valid responses from the University of Ghana Business School Students were used in the empirical analysis. Regression analysis was used to examine the relationship among the key constructs of the study. Findings: The results of this study suggest that perceived usefulness, perceived ease of use, the existence of facilitating conditions and the purposes of SNSs are the key factors that motivate students to adopt SNSs for academic purposes. However, the influence of other people in society and the desire to be identified with social groups were found not to be important predictors of SNSs use by students for educational purposes. Research limitations/implications: The data examined in this study are based on sample responses from only one university, which may limit the extent of generalization of the findings. Originality/value: This paper provides some useful insights into the key predictors of SNSs adoption for educational use by university students from the perspective of a developing country. © 2019, Emerald Publishing Limited.
© 2026 AERD Database System. All Rights Reserved. Developed by Strategic Technologies.