Impact of Computerized Accounting Systems on the Quality of Financial Reports in the Banking Sector of Ghana

The ongoing advancement of information technology has affected accounting information systems; PCs become smaller, quicker, simpler to utilize and more affordable prompting the computerization of accounting information systems. This research is therefore designed to examined the impact of computerized accounting systems on quality financial reports of banks in Ghana. The instrument of data collection was the survey method. The study population comprised of all banks listed on the Ghana Stock Exchange. The quantitative research approach was adopted for the study and data processed using Statistical Package for Social Sciences (SPSS) programming version 21. Findings from the study discovered that taking all other autonomous factors at zero, a unit increment in automated computerized accounting system will bring about 0.50 increment in the quality of financial reports of banks. The implication of this study is that, for banks to have quality financial reports efforts must be made to invest in computerized accountings systems so as to improve the speed, practicality, accuracy and relevance of the financial reports of their operations. Keywords: Financial Reports, Banks, Computerized Accounting, Quality Reports, Information Technology DOI: 10.7176/EJBM/12-17-12 Publication date:June 30th 202

A Qualitative Analysis of Revenue Moblisation at Local Government Level in Ghana: Evidence From Bongo District

Fiscal decentralization continues to gain prominence in international development discourse and policy analysis, with a significant body of literature devoted to it. But one issue that has never been lost in public discourse hinges on good governance and judicious utilization of scarce resources. This study therefore examines revenue mobilization at the local government level using Bongo District Assembly (BDA) as a study area. Specifically, it unravels the major sources of revenue to the Assembly and revenue administration. The study is a qualitative study which uses thematic analysis in data processing. One FGD comprising six revenue payers (made up of market queens and leaders of various associations) and seven IDIs (comprising four management members and three revenue collectors) were sampled for the study. The study revealed massive revenue leakages and poor citizenry engagement resulting in a huge over reliance on external funding for its annual budget. It is recommended that BDA should roll out both compelling and motivating mechanisms such as motivation of revenue collectors and constant monitoring to eliminate revenue leakages while enhancing efficient utilization of public resources. Keywords: Revenue, Decentralization, Local Government, Revenue Sources, Revenue Collectors. DOI: 10.7176/RJFA/11-16-01 Publication date:August 31st 202

Social drivers and tax revenue: The mediation effect of tax compliance. Evidence from an emerging economy

AbstractThis study examined how social drivers such as culture, tax education, attitude, and equity affect tax compliance behaviour among SMEs in Ghana. Quantitative research approach was adopted for this study. The survey research design was employed for this study, and the data collection instrument was a questionnaire. The sample size of this study comprises of 350 SMEs. The hypotheses were tested with the help of Smart-PLS structural equation modelling version_3. The results revealed that social drivers significantly affect tax compliance behaviour. This study contributes to the body of knowledge, adds to practice and policy by demonstrating that tax compliance has taken on a social dimension in Ghana. While the study has become necessary to improve tax compliance among SMEs, the researcher also seeks to contribute globally to the UN’S sustainable development goals (SDG 10), which aim to reduce inequalities