This study was carried out to assess the attitude of tertiary students towards entrepreneurship education in Ghana.The study further assessed whether there is a significant difference in respondents' attitude towards entrepreneurship education from gender and marital status perspective. Purposive sampling was used to solicit data and information from 788 students from a tertiary institution in Ghana. Descriptive statistics and inferential statistics were used to analyse the data with the help of SPSS software. Results of the study revealed that respondents exhibit positive attitude towards entrepreneurship education. The gender variable does not display statistically significant difference with regards to the respondents' attitude towards entrepreneurship education. However, the result of the t-test revealed statistically significant difference between married and singly respondents with respect to their attitude towards entrepreneurship education. In conclusion, students generally exhibit positive attitude toward entrepreneurship education and the unmarried students are more likely to go into entrepreneurship compared to married students. Thus, the entrepreneurship should be developed in a way that it can support unmarried students even after school.
PurposeThis paper aims to empirically investigate the factors attracting foreign direct investment (FDI) inflows into emerging economies.Design/methodology/approachThis study uses secondary data from the World Bank and the Global State of Democracy Indices of 16 West African countries (WACs) over the period from 1989 to 2018. Fixed- and random-effects econometric regression models are used to assess the nexus between 12 macroeconomic indicators (including political risk and cultural factors) and FDI inflows into WACs.FindingsThe critical drivers of FDI inflows into WACs are the richness of natural resources, market size or gross domestic product (GDP), imports and exports of goods and services, trade openness and the currency's strength as measured by the exchange rate. The result also reveals that French-speaking countries attract more FDI than other English-speaking countries. The previously cited determinants of FDI, such as infrastructural development, inflation, tax and political stability, are insignificant in determining FDI inflows into WACs.Originality/valueThis study uncovers the critical drivers explaining the FDI inflows into WACs, where FDI accounts for 39% of external finance. The study's contribution is that Francophone WACs attract more FDI than Anglophone WACs. The most important drivers of FDI are abundant natural resources, GDP, imports, exports, trade openness and exchange rate.
The objective of the study was to identify benefits and challenges associated with the implementation of International Financial Reporting Standard (IFRSs) in Ghana from account and business managers’ perspective. The study used purposive sampling to collect data from 187 accounting professionals and managers in all business sectors of Ghana. Data was analysed using descriptive and inferential statistics. A Kruskal-Wallis H non-parametric tests (KW) was conducted to determine whether there are statistically significant differences of perception among five groups of the level of professional affiliation and six groups of role and position. The results revealed that the adoption of the IFRSs has among other benefits, increase the quality of accounting information, increased investors’ confidence, increase comparability of financial statement among companies both nationally and internationally, reduced the cost of equity capital, made the preparation and auditing of financial statement very transparent and easier. The findings also revealed that though the cost of implementation was very high and accounts and business managers’ faced some challenges in the implementation of the standards, the benefit derived from its implementation outweighed the challenges. Respondents perceived that IFRSs is too complicated for adoption by SMEs. They recommend that more training is needed to equip professionals in the effective implementation of IFRSs.The paper recommends that ICAG should conduct regular training for their members, other implementers as well as owners and operators of SMEs on the IFRSs especially on the emerging standards.
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