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The Role of Internal Control in the ...

Otoo, Francis N.

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The Role of Internal Control in the Financial Performance of Ghanaian Banks.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Role of Internal Control in the Financial Performance of Ghanaian Banks./
作者:	Otoo, Francis N.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
面頁冊數:	189 p.
附註:	Source: Dissertations Abstracts International, Volume: 81-06, Section: A.
Contained By:	Dissertations Abstracts International81-06A.
標題:	Banking. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27663414
ISBN:	9781392707043

The Role of Internal Control in the Financial Performance of Ghanaian Banks.
Otoo, Francis N.

The Role of Internal Control in the Financial Performance of Ghanaian Banks. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 189 p.

Source: Dissertations Abstracts International, Volume: 81-06, Section: A.

Thesis (D.B.A.)--University of the Southwest, 2019.

This item must not be sold to any third party vendors.

The problem faced in this study was little empirical research is available regarding lived experiences of Ghanaian banking executives operating within the southernmost populated part of Ghana, which has a higher concentration of banking and financial sector. The purpose of this qualitative phenomenological study was to explore lived experiences of Ghanaian bank employees experienced in internal control strategies used to make both preventative and reactive decisions to minimize loss and maximize profit margins for the banks. Principal Agent Theory (PAT) served as the conceptual framework for the study. Agency theory portrays top-level managers as agents whose interests may be conflicting with those of their principals who are shareholders, with both parties seeking to take full advantage of utility (Katzman, Verhoeven, & Baker, 2009). Data was collected from semi-structured interviews with Ghanaian bank executives and internal control experts providing services within the south-central part of Ghana. Data analysis was conducted using a thematic approach as a guideline and methodological triangulation of data sources. Five major themes emerged from the study related to strategies employed by Ghanaian bank executives: continuous education on policies affecting internal controls, monitoring and reporting mechanisms, operating risks and inefficiencies, leadership's effect/role on internal controls, and audit autonomy and culture. Implications of this study for positive social change include providing information to bank executives to enhance or strengthen their internal control strategies, mitigate banking insolvency and closure rates, serve as a resource for academia and research.

ISBN: 9781392707043Subjects--Topical Terms:

1557594
Banking.

The Role of Internal Control in the Financial Performance of Ghanaian Banks.
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