Tourists' perceptions of heritage tourism development in Danish‐Osu,Ghana

This paper examines the tourist perceptions at Danish, Osu‐Ghana within the dark tourism or slavery heritage contexts. Using Cohen's (1979) typology of tourist experience, we differentiate between tourist knowledge of a heritage site relative to socio‐demographic indices. The results indicate that tourists' perception of Danish‐Osu reflect their knowledge of the site in relation to its cultural heritage attributes. In addition, it was found that tourists have dual experiences of the site: those that relate to recreational pursuits of heritage sites and those that ascribe meanings based on their background. The contemporary nature and use of Transatlantic Slave Trade relics for tourism development makes the case of the Danish‐Osu more delicate considering the ethical implications of interpreting the community's past to tourists as the borderlines are unclear. Copyright © 2010 John Wiley & Sons, Ltd.     

The Development of Accounting and Reporting in Ghana

In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently completed full adoption. We find that the accounting and reporting practices are significantly influenced by legal, political, institutional, and economic factors and that the regulatory environment is neither effective nor efficient due to the weak monitoring and enforcement of compliance. Although there has been some recent progress, the Companies' Code, which is the corporate legal framework of Ghana, must be updated to reflect the dynamic nature of world operations. This study advances the course of standards setters, regulators, accounting practitioners, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to reform and build the capacities of institutions charged with the responsibility of regulating and monitoring Ghanaian accounting and reporting practices to ensure best practices and build investors' confidence.     

Pro-poor tourism: residents' expectations,experiences and perceptions in the Kakum National Park Area of Ghana

This paper examines Ghana's evolving tourism policies with special reference to its spatial and pro-poor impacts. Using a sample of 182 respondents around the Kakum National Park in Ghana's Central Region, an area which is rich in tourism assets but economically poor, it examines residents’ expectations, experiences and perceptions about tourism development in the area. While some expectations were too much, others had been met, if only somewhat. Residents’ experiences in terms of direct socio-economic benefits were modest. But largely on account of indirect gains from a range of pro-poor interventions, the majority had a fairly positive perception of tourism in the area. Respondents of communities beyond the Park's reception area had gained more from associated interventions rather than from tourism. Age and place of birth were also found to be key variables that influenced residents’ perspectives on tourism development in the area. Nevertheless, residents’ overall perception suggests that sustainable tourism development requires an approach that simultaneously improves the tourism product and enhances residents’ livelihood options. The need for residents to be involved in decision-making if pro-poor tourism is to be successful was underlined.