Sustainability Reporting by Owner-Managers of SMEs: The Perspective of Theory of Planned Behavior (TPB)

Owusu Acheampong, Courage Simon Kofi Dogbe () and Faisal Iddris ()
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Owusu Acheampong: Finance Department, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana
Courage Simon Kofi Dogbe: Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana
Faisal Iddris: Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana

Problemy Zarzadzania, 2022, vol. 20, issue 97, 27-46

Abstract: 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.

Keywords: theory of planned behavior; sustainability reporting; SMEs; subjective norms; perceived behavioral control (search for similar items in EconPapers)
JEL-codes: G30 G39 G40 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:20:i:97:y:2022:p:27-46

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