Author
Listed:
- Owusu Acheampong
(Finance Department, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)
- Courage Simon Kofi Dogbe
(Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana)
- Faisal Iddris
(Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana)
Abstract
Purpose: The study assessed how owner-managers’ psychological attributes (attitude towards behavior, subjective norms, and perceived behavior control) influenced sustainability reporting among SMEs. Design/methodology/approach: The study was based on cross-sectional data gathered using a structured questionnaire as the research instrument. The population of the study comprised SMEs in Kumasi metro of Ghana. The study focused on 213 SMEs, and respondents were owner-managers. The data analysis was based Structural Equation Modeling (SEM) run in Amos (v.23). Findings: Owner-managers’ attitude towards behavior had a significant positive influence on sustainability reporting among SMEs. Similarly, SME owner-managers’ subjective norms positively influenced sustainability reporting. Also, SME owner-managers’ perceived behavior control positively influenced sustainability reporting. Among these variables, however, attitude towards behavior had the greatest impact. Research limitations/implications: The study used a closed-ended questionnaire to solicit responses from respondents. Such a questionnaire acknowledges the presence of inherent problems of not permitting respondents to explicitly express their own views as they may wish. Practical implications: The findings of the study have an important implication for considerations by the government in trying to encourage owner-managers to adopt or improve sustainability reporting behavior among SMEs in Ghana. Social implications: This study contributes to solving the societal need for sustainability by identifying how owner-managers’ psychological characteristics influence sustainability reporting. Originality/value: The theory of planned behavior has been used widely in a number of studies, but very little is known about how it could predict sustainability reporting among SMEs, especially in developing countries.
Suggested Citation
Owusu Acheampong & Courage Simon Kofi Dogbe & Faisal Iddris, 2022.
"Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB),"
Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 20(97), pages 27-46.
Handle:
RePEc:sgm:pzwzuw:v:20:i:97:y:2022:p:27-46
Download full text from publisher
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sgm:pzwzuw:v:20:i:97:y:2022:p:27-46. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/somuwpl.html .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.