Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

We examined the types and motives of employee fraud and ethical values in Ghana during COVID-19 by employing the fraud diamond and pentagon fraud theories for the analysis. We collected data from 108 employees across 23 banks using questionnaires and analysed them using descriptive statistics and structural equation model (SEM). The findings reveal financial report fraud as the main fraud type, with opportunity and rationalisation as primary motives. The study also finds that strong ethical values in employees reduce the likelihood of fraud, even when presented with opportunities and under pressure, emphasising a vital link between ethics and employee fraud. The authors found no relationship between employee fraud and pressure during COVID-19.

The choice for a particular investment is obscured by the number of investments available in the market. In choosing an investment, individual households consider factors related to the household and individual asset characteristics. The current study examined such factors from the perspective of individual households in Tanzania. Data was collected from a sample of 1,120 households participating in investment activities in Tanzania while the multinomial logit model was adopted for the analysis. Factors of occupation, income, risk-taking, irrational behaviours (representative bias, anchoring) and asset availability attributed to taking up risky assets with risk aversion tendencies, overconfidence, anchoring and loss aversion behaviours attributing to taking up less risky assets. The results narrate the importance of integrating both individual assets and household characteristics in selecting an investment. It further calls for an education policy on investment decisions and the availability of information relevant to making investment decisions.

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

The choice for a particular investment is obscured by the number of investments available in the market. In choosing an investment, individual households consider factors related to the household and individual asset characteristics. The current study examined such factors from the perspective of individual households in Tanzania. Data was collected from a sample of 1,120 households participating in investment activities in Tanzania while the multinomial logit model was adopted for the analysis. Factors of occupation, income, risk-taking, irrational behaviours (representative bias, anchoring) and asset availability attributed to taking up risky assets with risk aversion tendencies, overconfidence, anchoring and loss aversion behaviours attributing to taking up less risky assets. The results narrate the importance of integrating both individual assets and household characteristics in selecting an investment. It further calls for an education policy on investment decisions and the availability of information relevant to making investment decisions.

The impact of financial accessibility on the success of SMEs in Wa Township, Ghana, was investigated in this study employing determiners such as guarantee requirements, zero-interest levies, tax exemptions, and start-up incentives. A fixed-format questionnaire was used to select 411 SMEs randomly for the survey. SPSS was leveraged to analyse the results via descriptive and confirmatory statistical means. Correlation and regression techniques aided in determining whether accessibility to funding significantly drives SMEs' success. The correlation analysis shows that each of the determinants significantly impacted SMEs' thrives. The regression analysis also reveals funding accessibility as a critical determinant influencing SMEs' success (R2 = 0.074, Prob > F = 0.000). Collateral requirement explained the largest portion (12.5%) of the difference in SMEs' success (F = 4.954, p = 0.004). Hence, support for SMEs in the municipality to enhance financial access should not require collateral.

This study examines the relative influence of sanctions, tax fairness, personal norms, fiscal exchange, and trust in government on rent tax compliance in Ghana. Using data from 360 rented property owners, analysed through partial least squares-structural equation modelling (PLS-SEM), the study finds tax fairness to be the strongest predictor of compliance, followed by trust in government, sanctions, and fiscal exchange valuation. Personal norm does not influence compliance. The study concludes that low rent tax extraction in Ghana is driven by unfairness perception of rent tax, low trust in government, and weak sanctions. To improve compliance, the study recommends redesigning rent tax laws to address fairness concerns, enhance fiscal exchange, and implement deterring sanction regimes. This study is unique as it fetches perspectives on rent tax in a jurisdiction that often touts unexplored potentials of rent tax and adopts PLS-SEM technique, enabling relative and concurrent study of influence of multiple variables.