Accounting Practices Among Non-Religious Students’ Associations. A Case of Kwame Nkrumah University of Science and Technology (Knust) Campus
This dissertation is to unearth accounting practices among students’ Associations on KNUST Campus. There was
the need to know the extent of accounting practices among students’ leaders in recording daily transactions of the association
and this caused the researchers to study into this area.
To know the extent of accounting practices adopted by trustees of students’ associations, the researchers sought to know the
accounting knowledge base of stewards, books kept by students’ associations and recording procedures. In addition, we
looked into the degree of accounting practices by stewards, communication channels and its effectiveness as well as related
challenges they face in applying accounting practices. Accounting knowledge and practices promote accountability and
ensures effective operations; corroboration to this assertion in relations to students’ associations was assayed.
The researchers sampled hundred units from twenty (20) students’ associations and six halls on KNUST campus and
assessed them using questionnaires, interviews and observations to know the extent of accountability by stewards to
Based on the data and facts gathered, we realized most students’ leaders have a considerable knowledge in accounting but
the knowledge was not sufficient for proper recording of financial transactions and effective financial reporting for the
betterment of the association.
Keywords- Accounting Practices, Communication channels, Accountability.