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In recent times, both academics and industrialists have undertaken research into various areas of circular business models (CBM) in a bid to promote a green economy. Yet despite numerous studies conducted, the ensuing discourse contains scant information regarding the contributions of CBM towards the transition of green economy in the construction industry. This present study therefore aims to explore the contributions of CBM in the transition towards a green economy in the Ghanaian construction industry.

A comprehensive literature review was first conducted to identify the contributions of CBM towards the transition towards a green economy. A quantitative research strategy was then adopted to collect primary questionnaire data from professionals with knowledge of CBM and the green economy from 104 participants for the study. The data gathered was analyzed using descriptive statistics and exploratory factor analysis viz. Principal component analysis.

The contributions of CBM towards the transition towards a green economy were found to be: value contributions (i.e. lower carbon footprint, lower emission of waste by the industry, value creation for clients, innovation in construction materials and methods, reduced maintenance cost, creation of energy efficient infrastructures, improved value proposition for firms, improved sustainability of the industry and reduced pressure on finite resource.); green contributions (i.e. recycling and reuse of construction waste, promotion of green building technology, increased potential for economic growth, increased resource efficiency and creation of green building market) and longevity contribution (i.e. increased life span of buildings). It was evident that CBM make significant contributions in the transition towards green economy and as such, policymakers and other stakeholders within the construction industry must adopt these models to maximize their green credentials and accrue inherent benefits associated with transitioning towards a green economy.

This paper presents a novel and comprehensive study that explores the contributions of CBM towards engendering a green economy. The study’s results provide construction industry stakeholders and policymakers with clear insight into the contributions of CBM towards the transition into a green economy. In practice, this study provides much needed guidance to support construction practitioners to transition towards a green economy in alignment with the United Nations' Sustainable Development Goals (SDGs).

Recent United Nations Climate Change Conferences recognise extreme climate change of heatwaves, floods and droughts as threatening risks to the resilience and success of public–private partnership (PPP) infrastructure projects. Such conferences together with available project reports and empirical studies recommend project managers and practitioners to adopt smart technologies and develop robust measures to tackle climate risk exposure. Comparatively, artificial intelligence (AI) risk management tools are better to mitigate climate risk, but it has been inadequately explored in the PPP sector. Thus, this study aims to explore the tools and roles of AI in climate risk management of PPP infrastructure projects.

Systematically, this study compiles and analyses 36 peer-reviewed journal articles sourced from Scopus, Web of Science, Google Scholar and PubMed.

The results demonstrate deep learning, building information modelling, robotic automations, remote sensors and fuzzy logic as major key AI-based risk models (tools) for PPP infrastructures. The roles of AI in climate risk management of PPPs include risk detection, analysis, controls and prediction.

For researchers, the findings provide relevant guide for further investigations into AI and climate risks within the PPP research domain.

This article highlights the AI tools in mitigating climate crisis in PPP infrastructure management.

This article provides strong arguments for the utilisation of AI in understanding and managing numerous challenges related to climate change in PPP infrastructure projects.

Several waste bin sanitation initiatives have been introduced in Ghana to address the surge in indiscriminate solid waste disposal in households. What is not known are the behavior factors that determine the acceptability and use of waste bins. This study aimed to identify the determinants of waste bin acceptability and use in Ghana using the theory of planned behavior (TPB).

Data on waste bin acceptability and usage were collected from 881 households in the Volta and Oti regions of Ghana. The data were analyzed using the partial least squares-structural equation modeling technique in SmartPLS 3 software.

The coefficient of determination (R-squared value) of the original TPB and the extended model explained 39.9 and 44.7% of the variance in waste bin acceptability and use intentions, respectively. The results revealed that attitudes (ß = 0.114, t = 3.322, p < 0.001), subjective norms (ß = 0.306, t = 6.979, p < 0.001) and perceived moral obligation (ß = 0.352, t = 8.062, p < 0.001) significantly predicted household waste bin acceptability and use behavior intentions, but perceived behavioral control (ß = −0.003, t = 0.064, p < 0.949) did not influence behavior intentions significantly.

The study provides valuable insights into the behavioral factors to be prioritized by waste management service providers to improve household waste bin acceptability and usage.

This is one of Ghana's first studies investigating the behavioral determinants of waste bin acceptability and usage.

A cross‐section of 1980 US data on the prison population and its rate of inflow is examined. Regression analysis is used to investigate the impact of prison overcrowding, race, crime and unemployment on the above variables. Racial composition and overcrowding are found to have significant positive impacts on the numbers in prison and the rate of inflow. Unemployment does not have a significant influence, nor does the crime rate influence inflow, but it does have a significant positive correlation with the level of the prison population.

The purpose of this study is to analyze the nonlinear relationship between electricity consumption (EC) and electricity transmission losses (ETL) in Ghana. Also, we examined how ETL moderate the effect of EC on economic growth in Ghana from 1980 to 2021.

We used timeseries data from 1980 to 2021 within an autoregressive distributed lag framework to analyze the links among ETL, EC and economic growth in Ghana.

Findings show the existence of an asymmetric long-run relationship between EC and ETL. Also, the negative effects of ETL on EC are bigger in the long run. In addition, ETL and EC combine to reduce economic growth, in the long run, providing evidence for the energy-led growth theory in Ghana. Population and inflation were also found to have a significant effect on economic growth in Ghana.

We examined the nonlinear nexus of EC and ETL, which extant studies have ignored in discussing the link between EC and economic growth. Again, we showed that ETL reduces EC causing a reduction in economic growth.

This study aims to investigate how new graduates in Nigeria can simultaneously pursue entrepreneurial and professional careers. Specifically, this study tested the contextual (socioeconomic status [SES]), person-based (an open personality) and cognitive-person (self-efficacy and outcome expectations) predictors of entrepreneurship, professionalism and leadership.

The study design is cross-sectional. Data were collected from 363 new graduates from Nigerian tertiary institutions. Hypotheses were generated from social cognitive career self-management (CSM) variables. Research instruments were also revalidated for the Nigerian context, and regression path analysis was used to analyze the data.

This study’s key findings showed that SES and an open personality are predictors of entrepreneurship, professionalism and leadership (EPL) self-efficacy and intentions, entrepreneurial and job outcome expectations. Second, EPL self-efficacy predicted both entrepreneurial and job outcome expectations and served as a mediating variable for SES and an open personality. Third, entrepreneurial outcome expectations related to EPL intentions, whereas job outcome expectations did not. These results suggest that SES and openness personality trait are crucial for developing a versatile career mindset.

This study demonstrated that individuals’ characteristics (i.e. cognitive and personality) and economic resources are crucial determinants of CSM. As this study is cross-sectional, future research could use a longitudinal approach to determine the cause-effect relationship.

To the best of the authors’ knowledge, this study is the first research to examine how new graduates can simultaneously explore entrepreneurial and professional careers in a developing country like Nigeria using the CSM theory.

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

The purpose of this study was to examine the extent to which organisational capabilities do impact the performance of small- and medium-sized enterprises (SMEs) in Ghana.

A cross-sectional survey design was used for the study. Data was collected from 306 SMEs from different sectors of the economy. The partial least square structural equation modelling was used to analyse the relationships between organisational capabilities and SMEs’ performance measured by their financial viability.

The findings reveal as predicted that four out of the five organisational capabilities tested were indeed important predictors of SMEs’ financial viability. Specifically, managerial capability, supply chain capability, operations capability and marketing capability were found to positively and significantly impact SMEs’ financial viability. The findings further reveal that firm size does not moderate the relationship between these capabilities and financial viability.

This study was undertaken in a developing economy with peculiar business operating conditions and, thus, may limit the generalisability of the findings.

The findings suggest that key organisational capability development is critical for enhancing the financial viability of firms, confirming four of such critical capabilities that are needed by SMEs. The findings further suggest the need for firms irrespective of size to develop organisational capabilities.

This study has empirically established that developing managerial capability, supply chain capability, operations capability and marketing capability are important success factors if SMEs, irrespective of size, intend to enhance their financial viability.

This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana.

The paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships.

The results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external).

A limitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries.

We theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance.

The paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.

Purpose – This chapter examines developments in public sector accounting practices using evidence from a developing country (Ghana), and explores the motivations for such developments from post-independence to date. This stems from the limited research in public sector accounting particularly on developing countries despite the rich empirical context that they provide for the global research community.

Design/methodology/approach – Advocating for institutional theory, data was gathered from multiple sources including interviews, discussions and documents to achieve the above objectives.

Findings – Evidence gathered shows gradual shift from cash accounting to accrual accounting practices (modified), including computerization of the entire public sector accounting and reporting processes. Indeed, the World Bank and IMF sponsored reform (PUFMARP) instigated many of the major developments in the public sector accounting practices, including the adoption of accrual accounting and deployment of integrated financial management information system.

Research limitations/implications – Findings on developments during the post-colonial period were only based on the analysis of few documentary sources.

Originality/value – The study contributes to the limited studies in public sector accounting from developing countries and Africa in particular. It also extends the application of institutional theory in public sector accounting research.

Implications – Findings inform practitioners and policy-makers on the context-specific factors worth considering in the adoption of public sector accounting practices.