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Article
Publication date: 24 January 2024

Abubakar Musah, Peter Kwasi Kodjie and Munkaila Abdulai

This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana.

Abstract

Purpose

This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana.

Design/methodology/approach

The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run effects on tax revenue. The study uses time-series data from 1983 to 2019 for Ghana, mainly obtained from The Bank of Ghana, the World Bank and the IMF.

Findings

The results show that, in the short-run, FDI has no significant effect on direct tax revenue and total tax revenue but significantly hurts indirect tax revenue. In the long run, however, the results show that FDI has significant positive effects on indirect tax revenue and total tax revenue but no significant effect on direct tax revenue.

Originality/value

Empirical studies often fail to analyse the short-run and long-run effects of FDI on tax revenue. This study contributes to the mixed literature by analysing the short-run and long-run effects of FDI on tax revenue in an emerging market context. Additionally, this study employs three tax revenue measures in analysing the nexus.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 6 May 2024

Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Edmund Nana Kwame Nkrumah, Joshua Amuzu, Joan-Ark Manu Agyapong, Awo Essah Bempong and Abdulai Munkaila

The purpose of this study is to test the hypotheses proposed by Konadu et al. (2023) for the first time and provide empirical insight on the subject. Corruption concerns affect…

Abstract

Purpose

The purpose of this study is to test the hypotheses proposed by Konadu et al. (2023) for the first time and provide empirical insight on the subject. Corruption concerns affect all economies, but those attempting to avoid foreign grants are especially vulnerable. Stakeholders in these economies have pushed for more honest public sector (PS) workers and better oversight of public funds in an effort to build a more trustworthy and efficient government to improve PS performance. Just as the mechanisms through which employee integrity (EI) influences work performance (WP) have not been proven empirically, neither has the effect of EI on WP in African economies. Also, how purposeful leadership (PL) interacts with EI to boost WP is yet to be empirically examined in the integrity literature.

Design/methodology/approach

This paper surveyed and analysed the responses of 875 workers across the three most corrupt large PS organisations in Ghana using Smart PLS 4. Perceived organisational support and contract fulfilment functioned as control factors influencing job satisfaction (JS, a mediator). Psychological need satisfaction and perceived procedural justice serve as control factors for organisational identification (OI, an additional mediator). Education, tenure, job position, sex and age were used as control variables in WP. Product indicator and variance accounted for (VAF) methods were used to estimate the impacts of moderation and mediation, respectively. A 5% level of significance was determined.

Findings

As hypothesised, this study found that EI and WP had a significantly positive connection (ß = 0.119, p = 0.026), and both JS (VAF = 25.16%) and OI (VAF = 39.59%) partially mediated this connection. Moreover, PL positively moderated the EI–JS (ß = 0.155, p = 0.000) and EI–OI (ß = 0.095, p = 0.000) connections.

Research limitations/implications

This paper affords empirical insight on the EI–WP relationship, how this relationship is mediated and how the EI–JS and EI–OI relationships are amplified. In this context, it sheds light on new ways in which EI and WP in the PS are improved. In addition, this paper provides a roadmap for forthcoming academics to test the hypotheses in diverse PS contexts globally to triangulate the results.

Practical implications

Leadership in PS organisations must maintain a “values-grounded approach” to all parts of human resource (HR) practices, including hiring, performance reviews, leadership enhancement programmes, training and promotions, if they are to attract, develop and retain employees who stand for the sector’s ethics and beliefs.

Social implications

This research gives African nations proof that enhancing EI in the PS is important, and it lays out the many ways in which EI transforms into WP. It also draws attention to the challenges that purposeful leaders may help alleviate and the opportunities that they may present.

Originality/value

To the best of the authors’ knowledge, the hypotheses put forward in the conceptual research by Konadu et al. (2023) are tested empirically for the first time in this study. It also adds to the empirical literature that already exists on EI, JS, OI, WP and PL in the PS. This contributes to the disciplines of integrity, performance and leadership by enhancing theoretical frameworks and expanding upon existing knowledge.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 23 May 2024

Fred Awaah, Munkaila Abdulai and Esther Julia Korkor Attiogbe

The study investigates the comparative efficacy of the culturo-techno-contextual approach (CTCA) and the lecture method in students’ understanding of the human resource management…

Abstract

Purpose

The study investigates the comparative efficacy of the culturo-techno-contextual approach (CTCA) and the lecture method in students’ understanding of the human resource management (HRM) curriculum in Ghana.

Design/methodology/approach

A quasi-experimental design is employed to gather data from 245 4th-year undergraduate students studying HRM at a Ghanaian public university. The experimental group with a population of 115 students was taught with CTCA, whilst the control group with a population of 130 students was taught using the lecture method. The data was collected using the HRM achievement test (HRMAT). The data were analysed using the descriptive analysis of covariance technique with pre-test scores added as a covariate.

Findings

The findings reveal that the experimental group significantly outperformed the control group in the study of HRM, affirming the effectiveness of the CTCA over the lecture method.

Originality/value

This study is novel because it is the first paper to apply the CTCA to the study of HRM in the Ghanaian higher education space. It will, therefore, benefit HRM education in the country when educational stakeholders adopt a sequential and methodical approach to teaching and learning HRM using the CTCA.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

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