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

• Authors: Owusu Acheampong , Courage Simon Kofi Dogbe , Faisal Iddris

Title variants

PL

Raportowanie kwestii zrównoważonego rozwoju przez właścicieli-menedżerów MŚP – perspektywa teorii planowanego zachowania

Abstracts

PL

Cel: w opracowaniu oceniono, w jaki sposób atrybuty psychologiczne właścicieli-menedżerów (postawa wobec danego zachowania, subiektywne normy i postrzegana kontrola behawioralna) wpłynęły na raportowanie kwestii zrównoważonego rozwoju wśród MŚP. Metodologia: badanie oparto na przekrojowych danych zebranych za pomocą ustrukturyzowanego kwestionariusza jako narzędzia badawczego. Badana populacja obejmowała MŚP w Kumasi w Ghanie. Badanie koncentrowało się na 213 MŚP, a respondenci byli ich właścicielami-menedżerami. Analiza danych została oparta na modelowaniu równań strukturalnych (Structural Equation Modeling – SEM) w programie Amos (wersja 23). Wyniki: postawa właścicieli-menedżerów wobec danego zachowania miała znaczący pozytywny wpływ na raportowanie kwestii zrównoważonego rozwoju wśród MŚP, podobnie jak subiektywne normy właścicieli- menedżerów MŚP na raportowanie tych kwestii czy postrzegana kontrola behawioralna właścicieli- -menedżerów MŚP na raportowanie kwestii zrównoważonego rozwoju. Wśród tych zmiennych największy wpływ miała jednak postawa wobec danego zachowania. Ograniczenia/implikacje badawcze: w celu uzyskania odpowiedzi od respondentów w badaniu wykorzystano kwestionariusz z pytaniami zamkniętymi. Tego rodzaju kwestionariusz stwarza nieodłączne problemy, gdyż respondenci nie mają możliwości dobitnego wyrażenia własnych poglądów zgodnie z własną wolą. Implikacje praktyczne: wyniki badania mają istotne znaczenie z punktu widzenia ewentualnych kroków, które mogłoby rozważać państwo w celu zachęcenia właścicieli-menedżerów do przyjęcia lub poprawy praktyk raportowania kwestii zrównoważonego rozwoju wśród MŚP w Ghanie. Implikacje społeczne: badanie przyczynia się do zaspokojenia społecznej potrzeby zrównoważonego rozwoju poprzez określenie, w jaki sposób cechy psychologiczne właścicieli-menedżerów wpływają na raportowanie kwestii zrównoważonego rozwoju. Oryginalność/wartość: teoria planowanego zachowania była szeroko stosowana w wielu badaniach, lecz bardzo niewiele wiadomo na temat tego, w jaki sposób za jej pomocą można prognozować raportowanie kwestii zrównoważonego rozwoju wśród MŚP, zwłaszcza w krajach rozwijających się.

EN

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

EN

theory of planned behavior; sustainability reporting; SMEs; subjective norms; perceived behavioral control

PL

teoria planowanego zachowania; raportowanie kwestii zrównoważonego rozwoju; MŚP; subiektywne normy; postrzegana kontrola behawioralna

• Publisher: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
• Journal: Problemy Zarządzania
• Year: 2022
• Volume: 20
• Issue: 3(97)
• Pages: 27-46

Dates

published

2022

Contributors

author

Owusu Acheampong

• Finance Department, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana

• https://orcid.org/0000000189699281

author

Courage Simon Kofi Dogbe

• Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana

• https://orcid.org/0000000346584067

author

Faisal Iddris

• Department of Management Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana

• https://orcid.org/0000000310931258

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Identifiers

DOI

10.7172/1644-9584.97.2

Biblioteka Nauki

16530134