http://localhost:8080/xmlui/handle/123456789/35 Department of Accounting & Finance- ST 2026-04-10T14:50:57Z http://localhost:8080/xmlui/handle/123456789/30583 THE EFFECTIVENESS OF INTERNAL AUDIT FUNCTION AS A CONTROL MECHANISM FOR GOVERNMENT SPENDING IN LOCAL GOVERNMENT A CASE STUDY OF EJISU-JUABEN MUNICIPAL ASSEMBLY (EJMA) SAKYI, EUGENE AKOMEAH; NNSOR, NAOMI; SHARIFFATU, OMAR ADAMS ABSTRACT Government spending as a means for government to fulfil their objectives has been a significant public and regulators attention in today’s global world and the internal audit has been identified as the most effective control mechanism for government spending in local government. This study, therefore, investigated into the effectiveness of the internal audit function as a control mechanism for government in the local government. It reviewed literature of internal audit, government spending, internal control and factors that contribute to the effectiveness of internal audit. Quantitative research method was employed. Simple random sampling and census procedures were used to obtain data from 123 staff in the assembly and a sample size of 120 in the Ejisu-Juaben Municipal Assembly. Tools used were questionnaires, mean, standard deviation and percentages. The study revealed that the internal auditors receive great management support and the audit committees in the assemblies are very effective. It is also evident that majority of the internal auditors have requisite skills and experience. The units also experienced adequate resources allocation. This suggests that the internal audit units in the assembly are effective. Therefore, to control government spending, the internal audit units should enhance government spending, appropriate governance structure, sufficient and appropriate resources and competent personnel. STUDENT THESIS/PROJECT WORK 2023-06-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/30582 WORKER PARTICIPATION IN DECISION MAKING; A NECESSARY TOOL FOR EFFECTIVE MANAGEMENT; A CASE STUDY ON KUMASI METROPOLITAN ASSEMBLY (KMA). OTI, MARYLOVE; MOUGAI, LIENIA BETRICE; AMPRAKOH, JACKLINE NIMAKOH ABSTRACT Like all developing economies, Ghanaian industries are facing competitive pressures and rapidly changing market conditions. Decision-making and its implementation is therefore very crucial to the fortunes of any organization as it is through the successful implementation of policy decisions that the goals and objectives of an organization can be achieved to improve organizational performance. Workers are the fuel that runs the engine of the organization and it is believed that their non-involvement in the decision-making process creates tensions between management and staff. It leads to lost man hours among others which adversely affect the fortunes of the organization of which KMA is no exception. This study, therefore, sought to determine the impact of Worker Participation in Decision-Making; An Essential Tool for Effective Management and its implementation in organizations by determining the causes of low worker involvement in decision-making and the consequences of such action on implementation of decisions. The type of research design for this study is exploratory and it relied on secondary information such as reviewing available literature and primary data. The research findings suggested that worker involvement in decision-making contributes to effective decision implementation and also creates an enabling environment for creativity and growth as worker see themselves as stakeholders and owners of the decision-making implementation smooth. It was also revealed from the research that when employees see themselves as not being part of the decision-making process, they become discontented and apathetic which is likely to adversely affect organizational performance. It is recommended that employees’ views are sought on matters that affect their lives and work and they should also be empowered to vi take decisions through which they will have a sense of self-worth and a feeling of belonging that will make them give of their best in the organization. STUDENT THESIS/PROJECT WORK 2023-06-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/30581 BANK CAPITAL ADEQUACY AND FINANCIAL PERFORMANCE IN GHANA KODUAH, STEPHEN ASIAMAH; ASANTE, DAMOAH DORCAS; BOATENG, PEPRAH FELIX; OSEI, AUGUSTINA ABSTRACT The study is about the effect of capital adequacy on the financial performance of banks in Ghana. The study sought to examine the effect of capital adequacy on the financial performance of banks in Ghana.The study adopted a random effect model and the sample size used was 18 banks over the period 2008-2017. Secondary data collected in excel sheets from the target population was used for the study. The random-effect model was used to analyse the data and establish the relationship between the dependent and independent variables. The primary objective of the study is to examine the effects of capital adequacy on the financial performance of banks in Ghana. The specific objectives of the study include: To examine the effect of capital adequacy on the financial performance of banks in Ghana; To examine the effect of changes in minimum capital requirement on the financial performance of banks in Ghana; To examine the effect of capital adequacy of banks on the financial stability of banks in Ghana. The results revealed that the relationship between capital adequacy ratio and the financial performance of the banks using both returns on asset and return on equity was positive and significant. The findings also show that the relationship between bank size and return on assets is negative and significant. The study therefore concluded that capital adequacy significantly affects the financial performance of banks. The study in its recommendation stated that the management of banks should hold sufficient capital adequacy to boost depositor’s confidence so as to avoid bank runs. STUDENT THESIS/PROJECT WORK 2023-06-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/30580 IMPACT OF DIGITAL BANKING INNOVATIONS ON COMPETITIVENESS OF UNIVERSAL BANKS IN GHANA. SANUSI, ABDUL MUJEEB ALHASSAN; YAKUBU, ABDALLAH ABSTRACT The emergence of Information and Communication Technology (ICT) in the banking sector provides a competitive advantage for banks by lowering operational cost and the best satisfaction needs for customers. Operations of banks therefore, have evolved from the exchange of cash cheques and other negotiable instruments to the use of digital applications for transactions. Through this technology, banks are now able to offer convenience services to their customers. The study seeks to examine digital banking innovation and explore competition with selected universal banks namely; GCB Bank, Agricultural Development Bank, ECOBANK, Standard Chartered Bank and the Guarantee Trust Bank. The study provided analysis on the level of digital banking technology usage, customer perception of digital banking, and the influence of digital banking on customer attraction, satisfaction and retention. The results on digital banking usage show that there are multiplicity of electronic banking services and products that banks customers use with ATM being the most popular and widely used. On the perception of respondents regarding digital banking services of their banks, customers perceived digital banking as a platform that enhance quality banking, eliminate long queue at bank and an easier and cheaper way of banking. It also satisfies banking needs, serve as convenient means of performing financial transaction and offer secured services among others. The study also explored the effect of digital innovation on competitiveness of banks. Customer attraction, customer satisfaction and customer retention were used as proxy measure of competitiveness. Results of the correlation analysis indicate that digital innovation is positively and significantly correlated with customer attraction and customer satisfaction but not significantly correlated with customer retention. Following the correlation analysis, regression analysis was performed to find out the digital innovation on customer attraction, customer satisfaction and customer retention. The results of the regression analysis as presented show that digital innovation has positive and significant effect on customer attraction and then on customer satisfaction. Digital innovation therefore has no direct effect on customer retention. Hence, the study recommends the need for banks to recognized and exploit the innovation potentials of digital banking applications in order to improve customer value, enhance customer attraction and satisfaction as well as increase banks’ profitability as a whole. STUDENT THESIS/PROJECT WORK 2023-06-01T00:00:00Z