This study explored the implications of taxes on ride-hailing services in a developing economy setting and its effect on the activities of drivers who patronize such services. Using thematic analysis, the study analyzed interview responses from key participants in the ride-hailing services such as the drivers, service operators, and vehicle owners based on the sharing economy perspective. The results indicate that (1) in a broader sense the contribution of the ride-hailing service is characterized with some features such as savings in money and time, ease of stress for both drivers and passengers, and also ease of movement; (2) taxes are needful to ensure sustainable governance but these taxes ought to be equitably charged to all actors within the economy and (3) the Vehicle Income Tax is a cause of financial distress to Uber drivers due to its increasing nature. More importantly, the tax has the potential of eroding profits which makes drivers worse off. This new but genre system of transportation is gaining roots and far advancing within the Ghanaian landscape. Thus, policymakers and industry players must focus on its role within the economy and the benefits therefrom. Equally, there must be more policy initiatives to prevent overburdening the final consumer of ride-hailing services with high taxes and prices. It also suggested that subsequent studies focus on the use of a different methodology within a different or the same setting.

In line with the natural resource-based view, this paper explores the sustainable business practices (SBPs) of Ghanaian micro, small, and medium enterprises (MSMEs). Qualitatively, the study interviewed eight MSME operators and middle-level managers purposively to assess their use of SBPs and how it affects their businesses. Data collected were edited, coded, and grouped under themes based on the Braun and Clarke thematic framework. The study identified holistic environmental management, eco-preneurship, and regenerative practices as the environmental stewardship drivers among Ghanaian MSMEs. Also, integrated vision and strategy, process efficiency and resource optimization, and risk profiling drive process excellence. Finally, sustainability-focused leadership, internal advocates and change agents, and ongoing education and awareness as drivers for sustainability-oriented culture. The business practices of organizations have continually impacted the immediate environment within which they operate. Consequently, there is a clarion call for businesses to engage in SBPs to mitigate the effect of their operations on the environment. The study brings to bear the SBPs Ghanaian MSMEs are engaged in and how they affect their operations and survival, especially in this era of sustainability.

In most developing nations, such as Ghana, SMEs provide a significant portion of the GDP to ensure economic growth, employment, income stability, and poverty alleviation. Despite the aforementioned duties, most of these SMEs are currently failing as a consequence of poor performance. By this, the study investigates accountants’ competence and independence in delivering accounting services to small and medium-sized organisations as a method of sustaining their vitality and allowing them to play the expected crucial roles as the engine of growth in the country’s economic development. The study delivered questionnaires to a sample of eight hundred and seven (807) employees who were selected using the purposive sampling technique from the targeted demographic. The descriptive and inferential quantitative techniques were utilised to investigate the influence of the independent factors on the dependent variable in the Cape Coast Metropolitan Assembly. Descriptive statistics such as frequency and percentages whilst inferential statistics such as correlation and regression were run using SPSS version 23. The results of the study show that competence and independence have a positive and significant effect on how well accounting services are delivered among SMEs in Ghana. The findings of this study may be utilised as a source of reference and beneficial information for researchers, additional studies, and parties who require it to get too concerned concerning accountants’ competence and independence in delivering accountancy services

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