Purpose: This paper assesses the impact of tax reforms on tax revenue mobilisation in Ghana.Design/methodology/approach: The autoregressive distributed lag model together with dynamic ordinary least squares and fully modified least squares techniques were employed on a time-series data spanning from 1980–2018. Exploiting data from IMFs monitoring of fund arrangements database, an index of tax reforms is constructed as a function of the number of successfully implemented tax-related reforms and policy measures per year over the study period.Findings: Having established the presence of co-integration between tax revenue and its determinants, this paper finds strong evidence that tax-related reforms exert positive and significant impact on tax revenue generation in Ghana. Among other covariates, the results show that the tax base (real GDP), public debt and education (human capital index) significantly boosts tax revenue in the long run.Originality/value: The success of tax reforms in boosting revenue mobilisation has been examined in light of the buoyancy and elasticity of the tax system in Ghana, albeit with little emphasis on the extent to which tax reforms contribute to tax revenue mobilisation from econometric perspective. This paper fills this gap in the literature by analysing the impact of tax reforms on tax revenue mobilisation in Ghana. As a recommendation, well-designed and implemented tax reforms and policies aimed at increasing the tax base, education and effective utilisation of funds from public debt promise to be instrumental in boosting tax revenue in Ghana.

Purpose: The objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting. Design/methodology/approach: This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals. Findings: Our SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research. Originality/value: In contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

The study sought to determine factors that significantly influence university students’ continuance use of Zoom in blended learning arrangements in the post-Covid era. Zoom Cloud Meetings is a proprietary video teleconferencing software program developed by Zoom Video Communications. Zoom became one of the e-learning platforms that gained attention in the education sector in Ghana after the COVID-19 pandemic outbreak and has been widely used by educational institutions for online lectures. The research model comprises a set of relationships between constructs from the Information System (IS) success model (system quality, usage intention, and user satisfaction), Expectation Confirmation Model (ECM) of IS (perceived usefulness and usage continuance), and two constructs identified from empirical review (instructional quality and computer self-efficacy). Three hundred and thirty-five (335) students from selected universities in Ghana who partake in Zoom-based lectures completed an online survey via Google forms. Survey data were analysed using partial least squares structural equation modelling (PLS-SEM). Lecturers and management of universities will find the study useful for the improvement of teaching and learning via Zoom-based lectures.