Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB)
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 stru...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2022-11-01
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| Series: | Problemy Zarządzania |
| Subjects: | |
| Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=233832 |
| _version_ | 1828266901141192704 |
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| author | Owusu Acheampong Courage Simon Kofi Dogbe Faisal Iddris |
| author_facet | Owusu Acheampong Courage Simon Kofi Dogbe Faisal Iddris |
| author_sort | Owusu Acheampong |
| collection | DOAJ |
| description |
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. |
| first_indexed | 2024-04-13T04:59:22Z |
| format | Article |
| id | doaj.art-e97c29453604419396f89055f32468c5 |
| institution | Directory Open Access Journal |
| issn | 1644-9584 |
| language | English |
| last_indexed | 2024-04-13T04:59:22Z |
| publishDate | 2022-11-01 |
| publisher | Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego |
| record_format | Article |
| series | Problemy Zarządzania |
| spelling | doaj.art-e97c29453604419396f89055f32468c52022-12-22T03:01:24ZengWydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu WarszawskiegoProblemy Zarządzania1644-95842022-11-0120223 (97)274610.7172/1644-9584.97.2Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB)Owusu Acheampong0https://orcid.org/0000-0001-8969-9281Courage Simon Kofi Dogbe1https://orcid.org/0000-0003-4658-4067Faisal Iddris2https://orcid.org/0000-0003-1093-1258Kwame Nkrumah University of Science and Technology Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED) Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED) 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.https://pz.wz.uw.edu.pl/resources/html/article/details?id=233832theory of planned behaviorsustainability repor tingsmessubjective normsperceived behavioral control |
| spellingShingle | Owusu Acheampong Courage Simon Kofi Dogbe Faisal Iddris Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) Problemy Zarządzania theory of planned behavior sustainability repor ting smes subjective norms perceived behavioral control |
| title | Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) |
| title_full | Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) |
| title_fullStr | Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) |
| title_full_unstemmed | Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) |
| title_short | Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB) |
| title_sort | sustainability reporting by owner managers of smes the perspective of theory of planned behavior tpb |
| topic | theory of planned behavior sustainability repor ting smes subjective norms perceived behavioral control |
| url | https://pz.wz.uw.edu.pl/resources/html/article/details?id=233832 |
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