Journal Articles

@article{GbambeguUmar2024,

title = {Mediating role of political interest on effects of internal control systems on financial management in local government authorities in Ghana},

author = {Abubakar Gbambegu Umar and Ibrahim Osman Adam and Muftawu Dzang Alhassan and Abdul Salam Abdallah and Joshua Nterful},

doi = {10.1108/arj-09-2023-0242},

issn = {1839-5465},

year  = {2025},

date = {2025-01-31},

journal = {ARJ},

volume = {38},

number = {1},

pages = {59--79},

publisher = {Emerald},

abstract = {

Purpose

This study aims to delve into the intricate dynamics within local government authorities in Ghana, exploring the mediating role of political interest in the relationship between internal control systems and financial management.





Design/methodology/approach

Using a hypothesized model grounded on the accountability theory and survey data from 701 respondents across local government authorities in Ghana, this study used Partial Least Squares Structural Equation Modeling as the data analysis approach.





Findings

The findings indicate that internal control systems have a positive influence on financial management. In addition, political interest was found to significantly mediate the relationship between internal control systems and financial management.





Research limitations/implications

The study was, however, limited by the reliance on survey data obtained from the respondents. Although this study used survey data, it was not feasible to cover the entire country because this study was constrained by resources and time. Future studies may therefore explore same linkages by considering the entire country and adding other moderating variables to examine the nexuses. Future research could explore the subcomponents of internal control systems, including the control environment, control activities, risk assessment, monitoring of controls and information and communication in financial management. This would offer a nuanced understanding of how each dimension contributes to effective financial management.





Practical implications

This study offers two crucial contributions from a practical standpoint. This is accomplished by first allowing practitioners and decision-makers to understand the effects of political interest on organisation’s internal control system and financial management. This information can help practitioners and policymakers develop better systems that will reduce the mediating effects of political interest on the linkage between the internal control system and financial management in the local government authorities. In addition, policymakers will be better informed on how to enact legislation, specifically including sections of autonomous operations by these public agencies in the country, which can be undermined by external pressures or the ruling party.





Originality/value

To the best of authors’ knowledge, this research is the first to investigate such a phenomenon in a developing country context, such as Ghana, and it provides insights into why some local government authorities with seemingly robust internal control systems struggle with financial management issues.

},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Alhassan2025,

title = {Examining the mediating role of ICT regulatory environment on the effects of ICT use on economic development},

author = {Muftawu Dzang Alhassan and Ibrahim Osman Adam and Abdulai Iddrisu and Mubarik Salifu and Abdul Salam Abdallah},

doi = {10.1108/dprg-01-2024-0003},

issn = {2398-5046},

year  = {2025},

date = {2025-01-24},

journal = {DPRG},

publisher = {Emerald},

abstract = {

Purpose

The purpose of this study is to examine linkages between information and communication technology (ICT) use, the ICT regulatory environment and economic development. Businesses and individuals worldwide are increasingly depending on ICTs to facilitate trade and enhance their standard of living. This trend has sparked the argument that ICTs play a crucial role in driving economic development. However, the rise of ICTs has also led to challenges, including cybercrime, intellectual property violations and cyberwarfare, prompting questions about the need for regulation. In spite of these pressing issues, there is a notable lack of empirical research on the relationship between the use of ICTs (by businesses and individuals), their regulation and economic development.





Design/methodology/approach

Because of the limited empirical evidence regarding the connections between ICT use, ICT regulations, and economic development, this study aims to explore these relationships. The authors specifically examine the mediating role of ICT regulations in the impact of ICT use on economic development, as well as the direct effects of ICT use on economic development. To achieve this, the authors develop a hypothesised model that is validated using the technology–organisation–environment framework and capability theory. Additionally, the authors analyse secondary data from 130 countries using partial least squares-structural equation modelling.





Findings

The findings of this study show that both business and individual use of ICTs positively influences economic development. Furthermore, the authors discovered that ICT regulation plays a positive and partial mediating role in the relationship between ICT use and economic development. To encourage users to continue leveraging ICTs to enhance their livelihoods and foster economic growth, it is essential for governments and policymakers to implement effective ICT regulations that protect users’ information resources from illegal access.





Originality/value

The study’s primary contribution to research is its examination of the relationship between ICT usage by businesses and individuals, ICT regulation, and economic development on a global scale. By using secondary data sources, the study delivers rich, comprehensive, and generalisable findings on how the use of ICTs drives economic development. Additionally, through mediation analysis, the authors demonstrate that the presence of ICT regulations aimed at ensuring online privacy and security enhances both business and individual utilisation of ICTs, thereby promoting economic development.

},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{AbdulMumin2024,

title = {The synthesis of logistics performance and technological innovation on environmental quality},

author = {Mubarik Abdul Mumin and Ibrahim Nandom Yakubu and Ibrahim Osman Adam},

doi = {10.1108/techs-05-2024-0048},

issn = {2754-1320},

year  = {2025},

date = {2025-01-02},

journal = {TECHS},

volume = {4},

number = {1},

pages = {114--129},

publisher = {Emerald},

abstract = {PurposeThis study aims to examine the impact of logistics performance and technological innovation on environmental quality in Africa, focusing on carbon dioxide (CO2) emissions and renewable energy consumption as indicators of environmental quality.Design/methodology/approachThe study employs a panel data analysis of 43 African countries over the period 1990–2021. Data on logistics performance, technological innovation, CO2 emissions, and renewable energy consumption are sourced from the World Development Indicators database of the World Bank. Grounded in the Triple Bottom Line (TBL) framework, which integrates economic, social and environmental dimensions of sustainability, the analysis utilises the generalised method of moments (GMM) technique to address the issue of endogeneity.FindingsThe regression results reveal significant relationships between logistics performance, technological innovation and environmental quality indicators. Logistics performance demonstrates a negative impact on CO2 emissions, while technological innovation positively influences renewable energy consumption. The interactive effect of logistics performance and technological innovation mitigates CO2 emissions, aligning with the TBL framework’s environmental dimension by promoting sustainability. Furthermore, trade openness exhibits a significant negative effect on both CO2 emissions and renewable energy consumption. The findings highlight the potential synergies between logistics performance and technological innovation in driving environmental sustainability while offering economic benefits and addressing social well-being.Practical implicationsThe findings suggest the importance of prioritising investments in enhancing logistics performance and fostering technological innovation to achieve environmental sustainability goals in Africa.Originality/valueTo the best of the researchers’ knowledge, this study presents an initial attempt to examine the nexus between logistics performance and environmental quality in Africa using the logistics performance index. Furthermore, beyond assessing the individual effects of logistics performance and technological innovation on environmental quality, we delve into their interactive dynamics, adding novelty to the study.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Fuseini2024,

title = {Re-examining the moderating role of ICT in the nexus between financial development and banking efficiency: evidence from Africa},

author = {Emmanuel Issifu Fuseini and Muazu Ibrahim and Ibrahim Osman Adam and Xuan Vinh Vo},

doi = {10.1080/23322039.2024.2325833},

issn = {2332-2039},

year  = {2024},

date = {2024-12-31},

journal = {Cogent Economics & Finance},

volume = {12},

number = {1},

publisher = {Informa UK Limited},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Nterful2024,

title = {An assessment of critical success factors in information security implementation in organizations in Ghana},

author = {Joshua Nterful and Ibrahim Osman Adam and Muftawu Dzang Alhassan and Abdallah Abdul-Salam and Abubakar Gbambegu Umar},

doi = {10.1108/ics-11-2022-0174},

issn = {2056-497X},

year  = {2024},

date = {2024-11-20},

journal = {ICS},

volume = {32},

number = {5},

pages = {573--597},

publisher = {Emerald},

abstract = {

Purpose

This paper aims to identify the critical success factors in improving information security in Ghanaian firms.





Design/methodology/approach

Through an exploratory study of both public and private Ghanaian organizations. The study relied on a research model based on the technology–organization–environment (TOE) framework and a survey instrument to collect data from 525 employees. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM).





Findings

The findings confirm the role of the technological, organizational and environmental contexts as significant determinants in the implementation of information security in Ghanaian organizations. Results from PLS-SEM analysis demonstrated a positive correlation between the technology component of information security initiative, organization’s internal efforts toward its acceptance and a successful implementation of information security in Ghanaian firms. Top management support and fund allocation among others will result in positive information security initiatives and positive attitudes toward securing the organization’s information assets.





Research limitations/implications

The authors discussed the implications of the authors’ findings for research, practice and policy.





Social implications

The results of this study will be useful for both governmental and non-governmental organizations in terms of best practices for increasing information security. Results from this study will aid organizations in developing countries to better understand their information security needs and identify the necessary procedures to address them.





Originality/value

This study contributes to filling the knowledge gap in organizational information security research and the TOE framework. Despite the TOE framework being one of the most influential theories in contemporary research of information system domains in an organizational context, there is not enough research linking the domains of information security and the TOE model.

},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Nterful2024b,

title = {An assessment of critical success factors in information security implementation in organizations in Ghana},

author = {Joshua Nterful and Ibrahim Osman Adam and Muftawu Dzang Alhassan and Abdallah Abdul-Salam and Abubakar Gbambegu Umar},

doi = {10.1108/ics-11-2022-0174},

issn = {2056-497X},

year  = {2024},

date = {2024-11-20},

journal = {ICS},

volume = {32},

number = {5},

pages = {573--597},

publisher = {Emerald},

abstract = {

Purpose

This paper aims to identify the critical success factors in improving information security in Ghanaian firms.





Design/methodology/approach

Through an exploratory study of both public and private Ghanaian organizations. The study relied on a research model based on the technology–organization–environment (TOE) framework and a survey instrument to collect data from 525 employees. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM).





Findings

The findings confirm the role of the technological, organizational and environmental contexts as significant determinants in the implementation of information security in Ghanaian organizations. Results from PLS-SEM analysis demonstrated a positive correlation between the technology component of information security initiative, organization’s internal efforts toward its acceptance and a successful implementation of information security in Ghanaian firms. Top management support and fund allocation among others will result in positive information security initiatives and positive attitudes toward securing the organization’s information assets.





Research limitations/implications

The authors discussed the implications of the authors’ findings for research, practice and policy.





Social implications

The results of this study will be useful for both governmental and non-governmental organizations in terms of best practices for increasing information security. Results from this study will aid organizations in developing countries to better understand their information security needs and identify the necessary procedures to address them.





Originality/value

This study contributes to filling the knowledge gap in organizational information security research and the TOE framework. Despite the TOE framework being one of the most influential theories in contemporary research of information system domains in an organizational context, there is not enough research linking the domains of information security and the TOE model.

},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Inusah2024,

title = {Mobile infrastructure quality, regulatory quality, government effectiveness: Does e‐government development matter?},

author = {Sulemana Inusah and Adam Ibrahim Osman and Salifu Zaruk Narsam},

doi = {10.1002/isd2.12330},

issn = {1681-4835},

year  = {2024},

date = {2024-11-00},

journal = {E J Info Sys Dev Countries},

volume = {90},

number = {6},

publisher = {Wiley},

abstract = {AbstractThere is a great deal of interest in how mobile infrastructure quality, regulatory quality, and a nation's capacity to develop efficient e‐government systems affect government effectiveness. The literature ignores the part electronic government plays in either the regulatory quality‐government effectiveness or mobile infrastructure quality‐government effectiveness nexuses, despite the fact that existing research indicates that the effects of these factors on government effectiveness vary across nations. Secondary data for 52 African nations was extracted from World Governance Indicator (WGI), Mobile Connectivity Index (MCI), and United Nations E‐government Database to empirically investigate the mediating relationship of e‐governments using hypothesized model. The positivist paradigm is considered appropriate for this study because it focuses on validating and testing a hypothesized model. The results show a significant relationship between mobile infrastructure quality and e‐government development, regulatory quality and e‐government development, e‐government and government effectiveness. However, there was no significant relationship between mobile infrastructure quality and government effectiveness. Additionally, e‐government was found to mediate the relationship between regulatory quality and government effectiveness and the relationship between mobile infrastructure quality and government effectiveness. This suggests that government effectiveness is enhanced when a country is able to develop and implement a good electronic system. The successful implementation of e‐governance practices offers better delivery of services to citizens, improved interactions with business, citizen empowerment through access to information, greater convenience, and cost reductions. In addition, establishing protections and legal reforms will be needed to ensure, among other things, the privacy, security and legal recognition of electronic interactions and electronic signatures.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Alhassan2024,

title = {Digital inclusion and sustainable development goals},

author = {Muftawu Dzang Alhassan and Ibrahim Osman Adam},

doi = {10.1108/jstpm-09-2023-0152},

issn = {2053-4620},

year  = {2024},

date = {2024-10-14},

journal = {JSTPM},

publisher = {Emerald},

abstract = {

Purpose

The purpose of the paper is to investigate the empirical linkages between information and communication technologies (ICTs), digital inclusion and sustainable development. This research aims to address a gap in the existing literature by exploring how ICT policies and digital inclusion efforts contribute to sustainable development outcomes across countries in developed and developing regions. Governments around the globe are increasingly relying on ICT policies to promote development in societies. Specifically, access and use of ICTs have been found to promote sustainable development across countries. Studies further argue the need for countries to bridge the digital divide to reap the full benefits of sustainable development. However, the empirical linkages between ICTs, digital inclusion and sustainable development have seldom been explored. This study is conducted to fill this gap in the literature.





Design/methodology/approach

This study relies on the capability approach and archival data for 130 countries from the network readiness index for 2021 to examine the nexus between ICTs, digital inclusion and Sustainable Development Goals (SDGs), using partial least squares structural equation modelling to validate the study’s hypotheses.





Findings

Findings show the positive effects of ICT access and ICT usage on digital inclusion. Digital inclusion was found to be significantly associated with SDGs. Furthermore, mediating effect results show the significant effect of digital inclusion on the nexus between ICT access and SDGs as well as ICT usage and SDGs.





Originality/value

To theory, this study uniquely shows through the capability approach how access and use of ICTs empower individuals to engage in information accessibility, sharing and communication and how it promotes safe and sustainable societies to achieve SDG11. To research, this study’s outcomes provide new insights into the links between ICTs, digital inclusion and SDG11. Unlike past studies investigating the nexus between ICTs in general and SDGs, this study shows how ICT access and use propels digital inclusion and SDG11.

},

keywords = {},

pubstate = {published},

tppubtype = {article}

}