Research Data Repository

  EXECUTIVE SUMMARY Entrepreneurial Intentions Among Chartered Accountants in Ghana Strategic Context Entrepreneurship is central to Ghana’s economic structure, with MSMEs dominating employment and GDP contribution. Within this…

This report presents tine findings of ICAC'S first formal evaluation of its CPD programmes. The study was conducted by the West African Centre for Accountancy Research (WACAR) the…

  EXECUTIVE SUMMARY Study Overview This comprehensive study investigated the effectiveness of four leading AI models (GPT-4, Claude 3.5, Perplexity, and DeepSeek) in assessing professional accounting examination scripts…

Purpose This study evaluated candidates' experiences with ICAG's pioneering remote proctoring system for Level 1 professional accounting examinations. In March 2025, ICAG became the first professional accounting body…

The accounting profession faces a fundamental transformation through artificial intelligence. AI will not replace accountants but will eliminate routine entry-level positions while elevating chartered accountants to strategic advisory…

  Executive Performance Review   January - June 2025 #1 Global Currency Performance 40% Cedi Appreciation vs USD $8.3B Gold Exports H1 2025 Inflation Rate ↓10.1% Declined from 23.8%…

The Institute of Chartered Accountants Ghana (ICAG) conducted a comprehensive study to assess student readiness for transitioning to online examinations with remote proctoring. Using a mixed-methods research design,…

The emergence of artificial intelligence in professional domains has raised critical questions about its impact on accounting certification standards. This March 2024 experimental study compares the performance of…

The International Sustainability Standards Board (ISSB) has introduced IFRS Sustainability Disclosure Standards S1 and S2 to provide consistent, comparable sustainability-related financial disclosures for global markets. The Institute of…

Over the years, many students have called on the Council of the Institute to increase the number of exam sittings per year. Many reasons have been put forward…

Few financial scandals are the result of methodological errors rather than from errors in judgment. This has increasingly been shown in corporate collapses and audit failures around the…

Syllabus is an essential course-planning tool that contains information about a course, needed to help students succeed in an examination. However, the ability of a syllabus to achieve…