Papers by Abraham Dakurah
Accountin Research Methodology, 2024
Accounting as a field of scientific inquiry has evolved over time with differences in methodologi... more Accounting as a field of scientific inquiry has evolved over time with differences in methodologies being deployed for various topics. This papers looks at the various accounting methodologies in use, how they have developed over the years and the reasons why writers seem to favour some methodologies over others.. The approach was a desk review of papers and academic works which revealed that the quantitative methodology is the most widely used in accounting research due to its wide acceptability by publishers though this pure approach inures less practicality of the findings and recommendations. The recommendation is for a close marriage between quantitative and qualitative research methodologies for accounting research papers as a means of generating greater research benefits to society and promoting which will attract support from industry in bridging the practical essence gap. It was a paper written in partial fulfillment of the requirements for the PhD in Accounting degree at the Atlantic International University
Abraham Ambomwin Dakurah, 2023
This paper has been written and submitted as an assignment to the School of Economics and Busines... more This paper has been written and submitted as an assignment to the School of Economics and Business of the Atlantic International University. It delves into the function and practice of accountancy in the mist of its environment and how these interact to promote the field. It concludes that accounting practice is hugely impacted by its environmental factors such as transparency levels, integrity of professionals, legal and social systems, economic dynamics etc and points to the fact that these factors and frameworks have become very relevant in the development and role out of accounting standards and practices. It also reveals the permeating and ever growing role of accounting in organizations and the need to simplify it further as it is the fulcrum of organizational success.
Research Journal of Finance and Accounting, 2020
Despite the significant role played by Budgeting and Budgetary Control in aiding organizational s... more Despite the significant role played by Budgeting and Budgetary Control in aiding organizational success, many Credit Unions (CUs) within the upper west region of Ghana have neglected this important performance management mechanism. Considering the significant role played by Credit Unions in Ghana in supporting micro and small scale enterprises and agriculture against the backdrop of high mortality rate of Credit Unions in the Upper West Region (where the first Credit Union in Africa was formed) it is important to consider if budgeting and budgetary control functions are being efficiently discharged. The main objective of the study was to identify whether any relationship exist between budgeting and budgetary control on one hand and financial performance on the other hand, of Credit Unions in the upper west region of Ghana. The study used the descriptive and correlational research methods targeting the entire population of eight (8) Credit Unions registered with the Department of Cooperatives and affiliated to Ghana Cooperative Credit Unions Association Limited (CUA). The census survey method was employed due to the small population size and purposive sampling was used to select the study respondents due to the technical nature of the subject and a regression model adopted to determine the association between dependent and independent variables. The study found that financial performance is significantly influenced by the budgeting and budgetary control practices of Credit Unions in the Upper West Region. It was also revealed by the study that the extent of use of good budgeting and budgetary control practices including formal budget planning, use of excel/software, punishments/reward, budget participation, flexibility, zero-base budgeting and budget comprehensiveness was very low among Credit Unions. Those directly responsible for the proper preparing and execution of the budget should be properly trained to equip them with the knowledge and skills to do and better job including the adoption of better budgeting and budgetary control practices to help improve financial performance of Credit Unions.
Dakurah's Assessment of managerial Incentives in governance perspective, 2022
This paper has been written in partial fulfillment of the Atlantic International University for t... more This paper has been written in partial fulfillment of the Atlantic International University for the award of a PHD in Accounting. The papers looks at the phenomenon of executive compensation by assessing works already conducted by researchers in the field and linking this up with recent developments in the area. The work explicitly cites global corporate scandals across the world that have had a link with managerial incentive schemes. Some recommendations are then made as to how to better design such incentives to achieve the objective of aligning the interest of shareholders with those of the stewards.
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Papers by Abraham Dakurah