Philip Baidoo*, Claudia MP, Abraham A and Irene AK
Akenten Appiah-Menka University of Skills Training, Ghana
*Corresponding author: Philip Baidoo, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development, Kumasi, Ghana
Submission: December 12, 2020;Published: February 23, 2021
Volume5 Issue5February, 2021
People with physical disabilities have endured a long history of social isolation and discrimination. The capacity of personnel conservation affiliation consequence on disables and leisure of systems about disability have tended to focus on individual imperfections. The internal control activities have been the subject of a series of explorations since generations. However, the study sought to enhance and investigated the caliber of personnel conservation affiliation consequence on disable and leisure of systems. However, it’s influence of management’s compliance to internal control operations at the Organization and Institution levels were also targeted. The research design employed was characterized and analyzed the purpose of the study. Purposive sampling techniques were used to select the respondents. The sample size for the study was fifty (50) participants and five (5) internal control units of Management members, Junior and Senior staff, respectively. Questionnaire and interview guide were used to collect data from the respondents which was analyzed to generate frequencies and percentages with the help of Microsoft Excel. The study resulted that, the working output and operational environment is not encouraging to disabilities. Some, originally in both government and private sector legislators and regulators gave internal control activities a significant attention as a denied result. Finally, the study revealed that the actual establishment of internal control activities and systems prevailing at institutional and organizational levels, which had contributed, to a large extent, the achievement of the organization objective are not well structured, and its movement are not fully comfortable to disabilities in both institutions and organizations.
Keywords: Internal control activities; Personnel influence; Organizations and institutions; Hospitality; Personnel conservation; Disable and leisure
People with physical disabilities have endured a long history of social isolation and discrimination [1-3]. Confidence systems about disability have tended to focus on individual imperfections and the medical aspects of disablement rather than the ways in which physical and attitudinal barriers limit individuals and create disabling experiences . Further, the stigma of disability exists within and across other marginalized groups.  noted that there is a hierarchy of disability even within the disability community. He pointed out that, “Disabled people, like non-disabled people, do not always wish to be associated with other impairment groups for a variety of complex reasons, including competing for scarce allocations of funding or resources, sexual attraction, and stigma”. Currently, it is estimated that a tenth of the world’s population is afflicted with various forms of disabilities out of which 500 million are physically disabled . This implies that, at least, thirty-two million out of the estimated population of 320 million Americans are disabled in one form or the other [7,8]. The picture becomes bleaker, if one considers the fact that we are all disabled at one time or the other in our lives. For instance, a child, a pregnant woman, an injured person, an elderly person, a parent with a pram, etc., are all disabled in one way or the other.
However, it is quite obvious that persons with disability are on the fringes of society. This is portrayed at both private and public facilities where no provisions are made for persons with disability to access these buildings. The plight of these persons is nothing short of discrimination. Families often tag them with misfortune of the family and accuse them of witchcraft or sorcery. Some are literarily ejected from their family homes due to their disability. The government on the other hand that is supposed to protect the rights of these people almost seems to neglect them entirely. The persons with disability seem to have no chance at all. The government of Ghana did pass the disability act (DA) 2006 (act 715) but this seems not to work due to the lukewarm attitude of people toward persons with disability. Having been exposed to the disability laws of the United States since 1990 up to date, through study and experience, I derive so much from my studies that I would like to compare the Americans with DA to that of Ghana and make recommendation to effectively help with the implementation of the DA of Ghana in future. According to study, there are different types of disabilities, generally categorize into physical and mental or otherwise external and internal impairments. According to , these impairments can impede or diminish a person’s ability to carry out their daily activities. Majority of disabled people have been so physically and psychologically oppressed by society that their oppression has become internalized . As a result, they developed a Marxian notion of “false consciousness,” whereby they come to believe that they are less capable than others. As postulated by  and  in their respective research work, suggest that most disabled persons have suffered a long history of social isolation and discrimination to the point that they lose their own physical and mental capabilities. This work seems too alarmed across the globe. In Ghana, persons with disability have been discriminated and isolated for so long a time that it has become an acceptable norm among groups of persons with disability. Historically, the needs of people with disabilities have largely been provided for through solutions that segregate them, such as residential institutions and special schools . However, Scholars work done on recreation accessibility laws in the United State and Ghana for supporting persons with disability to access recreational facilities was grate. Leisure whose definition is quite contentious depending on how scholars view it and use it in particular contexts  argued that there is debate about how to define leisure. However, they have a general understanding that there are three principal ways in which to consider leisure: “leisure as time, leisure as activity, and leisure as state of mind” respectively. According to  perceived competence occurs when an individual becomes aware or understand their own abilities or skills to be effective in interacting with their immediate surroundings. Positive affect on the hand occurs when the individual has control over the process that is connected to the leisure experience. Their experience is enhanced by positive emotions which gives that free flow of interaction with others . Impairment is a problem in body function or structure; an activity limitation is a difficulty encountered by an individual in executing a task or action; while a participation restriction is a problem experienced by an individual in involvement in life situations (WHO, . Again, a report by Institute of Medicine (IOM) defined disability as reflecting “a gap between a person’s capacities and the demands of relevant, socially defined roles and tasks in a particular physical and social environment” (WHO) . According to , the social model of disability “ceases to be something that a person has and becomes instead something that is done to a person physical, environmental, legal, cultural and additional barrier”  interprets this statement to mean exclusion which limits one’s experience as a human person. He further states that to be disabled socially, means a person is at a social disadvantage as compared to a physical disadvantage  have attempted to synthesize the social and medical models by suggesting that disability is caused both by impairment and social exclusion . Also argues that two arenas of the study of disability passively coexist rather than actively engage with one another. Disability is also frequently conceptualized in terms of social inclusion , social justice, inclusive learning and the inclusive society. Inclusion is the contradiction or antithesis of the marginalization that has traditionally framed experiences of disability. It is evident that disability is a complex and contested concept and the need for making the built environment barrier-free is so important , advances five arguments for its implementation. A moral argument that accesses to the environment is a basic human right and that there is a moral obligation to tackle the barriers and obstacles to creating and sustaining an inclusive environment. However, to investigate into the capacity of personnel environmental relationship influence on disable and leisure of operational systems in institutions and organization was done.
Research methodology defines the systematic and scientific procedure used to arrive at the results and findings for a study against which claims for knowledge are evaluated . Against this background, it was found that the descriptive research survey design was appropriate and used for the study because it enables researchers to administer a set of questions to a large number of respondents concerning the current status of the issue under study. Furthermore, this study had “learning by participation” as its main objective. It implies that, the researchers and individuals identify a problem; finding the courses and recommendation, advice for an intervention mechanism to solve that problem. The purpose of this study that necessitated the choice of research to enhance management’s compliance to internal control assessment procedures at the institutional and organizational levels. When the procedures involved in the use of research method were thoroughly examined, it fitted the topic for this study, hence its adoption. In order to solicit information from staff of the organization, the basic instruments used were interview and questionnaire. On the collection of data, a semi-structured interview schedule was arranged with the staff members, during which a lot of information were gathered to get information on review issues that were pertaining within the establishment. A questionnaire was used to further solicit the causes of gaps within the assessment system. The research questions were the basis on which all the data gathered for the study were characterized and analyzed. The data analysis was done with the aid of the descriptive statistics approach emphasizing mainly on the percentage (%) technique. Other data from the interviews were analyzed with the view of Ornamental management’s compliance to review procedures.
Figure 1: Breakdown of number of respondents selected.
From (Figure 1), breakdown of total number of respondents selected in the institution, taking into consideration the sex internal department and units in the various job categories. Five categories of respondents were dealt with. These comprises finance personnel (FP), human resources personnel (HRP), library personnel (LP), Academic personnel (AP), and security personnel (SP). However, twenty (20) AP comprising twelve (12) males and eight (8) females were selected. At the HRP unit six (6) males and four (4) females were selected. At the LP three (3) males and a female were selected. Also, six (6) males and two (2) females were selected from the FP and finally, seven (7) males and one (1) female were selected from SP unit. This summed up the respondents to a total of fifty (50).
Figure 2: Age level of the respondents.
From (Figure 2), the results indicate that about 22% of the respondents are between the ages of 20 and 30 years, with 33% between the ages of 31 and 40 years, and 16% between 41years and 50 years whiles 29% are ranging from 51 years to 60 years. The study observed that the elderly that is those between the ages of thirty-one (31) years to sixty (60) years in the University, adhere to the control system more that the younger ones, that is those of ages twenty (20) to thirty (30).
Figure 3: Respondents Levels of Education.
From (Figure 3) reveals that 27% of the respondents are HND holders and certificates, below that 55% holds first degree, and 18% of them have master’s degree. The study revealed that those with higher levels of education in the University know more about internal controls and as such the need to adhere to the control system established in the University. This is because they get the opportunity to attend seminars and workshops since internal controls are important to good corporate governance, issues on the systems are raised and they learn from that. The lower certificate holders with fewer responsibilities have little knowledge on the controls but also adhere to the controls because their activities are guided by those in authority.
Figure 4: Years of Experience of respondents.
From (Figure 4 & 5) it is revealed that 23% of the respondents have worked with the College for up to five (5) years, 49% have worked for about six (6) to ten (10) years, and 16% of them have been working there for the past eleven (11) to fifteen (15) years, whiles 12% have worked for more than sixteen (16) years at the College. From the study, it was observed that more experienced people in the University who understand the control system very well try to find their way out. That is, they try to some extent to outwit the system to their favour while the in-experienced staff who may not know more about the procedures only do what they are asked to do, as such go astray from the appropriate policies.
Figure 5: Are assets handing and management stipulated to all personnel.
Assets usage challenge to disable in the Institution
Figure 6: Can there be unauthorized and unapproved use of assets.
From (Figure 6), Thirty-six (36) respondents representing 80% of the total responses responded “Yes” as to whether asset handling and management are stipulated in a document. Nine (9) respondents, representing 20% of the responses, however, responded “No”. Therefore, taking the views of the majority to be the general view, it could be said that assets handling and management in the University is stipulated in a document. However, this gives the total response to either in the positive or the negative to the question as to whether there could be unauthorized use of assets in the Institution.
Again, a total of ten (10) respondents answered “yes” to unauthorized and unapproved use of assets. This represents 22.22% of the responses. On the other hand, thirty-five (35) respondents, representing 77.78% of the total responses answered “no”. To them, an asset cannot be used without an approval given to do so. Considering the views of the majority, unauthorized use of assets is not allowed in the Institution.
From (Figure 7) again, forty (40) respondents, representing 88.89% of the total responses responded “yes”. Meaning movement of assets in the Institution are recorded disable comfortable so that at any point in time any movable assets could be located or traced. Five (5) of the respondents representing 21.11% of the responses responded to the contrary.
Figure 7: Are movements of assets recorded disable-free operation environment.
Figure 8: Are there proper physical safeguards and facilities to protect disable and leisure.
From (Figure 8), the study revealed that disable and leisure of the Institutions are being protected by proper physical safeguards and facilities. This was made known as all the forty-five (45) respondents representing 100% of the total responses answered “yes” to the question that was put forward to them, as there wasn’t any “No” answer to the question.
Figure 9: Are internal policies affect disable work in the service of the institution.
Responses presented by (Figure 9) on whether internal policies affect disable work in the service of the institution, was that out of the forty-five (45) respondents, thirty-two (35) of them, which represent 71.12% of the responses responded ‘yes’. The remaining thirteen (13), representing 28.88% of the total responses gave negative responses. From the various responses given by the respondents on the question put forward to them to ascertain whether measures are put on the use of the institutional internal policies, it was realized from the responses, by considering the majority views to be the general views of respondents, that effective measures are put on the use of the University’s policies.
Caliber of personnel employed to improve upon internal systems in the institutions and organization
Figure 10: Caliber of personnel employed in the university.
Responses from respondents on the characteristics of personnel employed in the Institutions to help improve upon the internal system are presented in (Figure 10). From (Figure 10), the graph presents graduate personnel as GP, experience personnel as EP, people of good ethic as PGE and inexperience personnel as IEP. Therefore, sixteen (16) respondents which represent 35.56% of the total respondents said that employed are degree holders. Another sixteen (16) of the respondents, which also represents 35.56% of the responses, said personnel being employed are experienced. Four (4) respondents also representing 8.88% of the responses said personnel with good ethical values are those being employed in the University. Nine (9) respondents, representing 20% of the responses said that there are situations where inexperience people are also being employed. However, they said that in such a situation, such people are given some kind of training that would help equip them under-take their jobs as required from them. However, from the responses presented by figures 5 to 10, it was found that there is improvement to the capacity of personnel conservation affiliation consequence on disable and leisure of systems in institutions and organization. With respect to measures put in place on the use of assets influences to disable and the entire personnel were appropriate. However, there were a few lapses, which could not be inevitable but limited. The reasons being that the system, though in place, cannot operate by itself and therefore need to be affected by people and designs.
Measures are put on the use of assets conservation affiliation consequence and comfortability to disable and the entire personnel to ensure that access to assets, either directly or indirectly are regulated. Also serve as security devices and measures for the safe keeping of the assets of systems in institution and organization. This is to ensure that no one has uncontrolled access to an entity’s assets and to use it for his or her own interest. According to the key components of internal control from “In Bottom-Line” , anyone who has access to company assets would want to misuse them, and that there is the need for effective internal governor system to safeguard company assets. In relation to this, the responses given by respondents, with respect to research question one, majority of the respondents, whose view were taken to be the general views, stated clearly that effective measures are put on the use of the institutional assets and the disable personnel also have the comfortability to ensure that they are judiciously used and applied in the service of the institution, which in turn helps to safeguard the organization and also contributes to the achievement of the institutions’ objectives and goals. According to the report from  role of internal control in the public sector: A case study of Ejisu government hospital in Ashanti Region, responses well to the graph in figure 6 which revealed that assets handing, and management were stipulated in a document, stating clearly and firmly how the institutions expects its assets to be handled and managed. Confirmation was made from the thirty-six (36) out of the total of forty-five (45) respondents, which represents 80% of the responses from (Figure 6), respectively. From (Figure 7), 77.78% of the respondents which was majority views stated that conservation affiliation consequence and comfortability to disable and the entire personnel assets of the university could not be made use of without first being authorized or approved to be used. They further explained that before anyone could have a use of the University’s assets for the execution of business in the interest of the institution, there must be someone in authority to approve that, and that no one was allowed to use the organization assets for personal benefit. 88.89% of the respondents said that before any asset would be allowed to be moved, it must first be recorded so as to ensure that its movement is monitored. These were the responses given by respondents from (Figure 7). In figure 8, all the respondents, representing 100% of the total responses agreed that there was proper physical. The various responses from respondents with respect to research question one and interview conducted revealed clearly some of the measure put on the use of environment facility at Institution which are being adhered to, and as a result has helped in the effective and efficient operations towards the achievement of the Institution. As noted from the literature,  contends that a person becomes disabled by the barriers they face, not by their impairment. Disability is never to be equated with inability, no matter how disables a person may be, they can sometimes perform activities that abled persons can perform however, internal control activity is only as effective as the integrity and competence of the people who develop, administer, and monitor the controls. Respondents’ responses on the characteristics of personnel employed at Institutions revealed that both experienced, inexperienced and disability people could be employed by the organization to take up operating activities. It was also found that most of the operating staff are not highly qualified people and in addition the ethical values of personnel are mostly not taken into account during employment. In view of this there seems to be influences of the caliber capacity of conservation affiliation consequence of personnel and their internal activities and operation system assign by the Institutions.
People with physical disabilities have endured a long history of social isolation and discrimination. The capacity of personnel conservation affiliation consequence on disables and leisure of systems about disability have tended to focus on individual imperfections. And the internal control activities have been the subject of a series of explorations since generations. However, the study sought to enhance and investigated the caliber of personnel conservation affiliation consequence on disable and leisure of systems. However, it’s influence of management’s compliance to internal control operations at the organization and institution levels were also targeted. There was a critical characteristics and analysis that revealed the following as pertaining in an organization and institution.
1. The working output and operational environment are not encouraging to disabilities.
2. Some originally in both government and private sector legislators and regulators gave internal control activities a significant attention as a denied result.
The study revealed that the actual establishment of internal control activities and systems prevailing at institutional and organizational levels, which has contributed, to a large extent, the achievement of the organization objective are not well structured, and its movement are not fully comfortable to disabilities in both institutions and organizations..
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