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Are Accounting Gurus In Sync With Petty Traders’ Indigenous And Innovative Record-Keeping?, Aborampah Amoah-Mensah Dr.
Are Accounting Gurus In Sync With Petty Traders’ Indigenous And Innovative Record-Keeping?, Aborampah Amoah-Mensah Dr.
The Qualitative Report
Although record-keeping by small- and medium-scale enterprises (SMEs) has been extensively researched, there is a paucity of research on indigenous and innovative record-keeping. This paper examines the indigenous and innovative record-keeping practices of petty traders in Kumasi, Ghana, with a focus on how they gain a competitive advantage. In addition, it aims to derive a theoretical model from the findings of the study using grounded theory. Lastly, this research seeks to understand if academic and accounting practitioners are in sync with petty traders’ record-keeping. The results from focus group discussions show that petty traders engage in both indigenous (stones or …
Nnoboa And Rotated Susu As Agents Of Savings Mobilization: Developing A Theoretical Model Using Grounded Theory, Aborampah Amoah-Mensah Dr.
Nnoboa And Rotated Susu As Agents Of Savings Mobilization: Developing A Theoretical Model Using Grounded Theory, Aborampah Amoah-Mensah Dr.
The Qualitative Report
In this study, I investigate nnoboa and rotated susu systems and how they operate as indigenous cooperatives that mobilize savings from its members. I employ a qualitative approach, comprising seven focus group meetings in seven communities in the Bibiani-Anhwiaso-Bekwai Municipality in the Western North Region of Ghana. The findings show that the rotated susu concept emanates from the nnoboa concept and the two systems are underpinned by the following values: trust, synergy, flexibility and empathy, commitment, tolerance and punctuality and promptness. Another finding of the study is that the nnoboa and rotated susu systems offer participants a lot of mileage: …