Ethical dilemmas in teaching and assessment in higher education: a literature synthesis towards an integrative model for policy, practice and academic integrity

Professor Dr. Frank Yao Gbadago is currently an Associate Professor of Taxation, Finance and Accounting, and the Head of the Department of Accounting Studies Education at the Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Ghana. He holds two PhDs (UCC, UEW) and professional designations, including FCA, MCITG, MIoD, PGDTLHE, PChDip, MBA and BSc. A Chartered Accountant and Tax Practitioner, he co-founded FYG Chartered Accountants and Tax Practitioners, leading engagements in assurance, advisory and tax compliance. His work spans corporate management, professional governance and higher education leadership. Prof. Gbadago’s research focuses on audit quality, corporate governance, taxation policy, ethics, public accountability, financial reporting, resource use policy and sustainability, with publications in Resources Policy, Humanities and Social Sciences Communications, African Journal of Economic and Management Studies and Strategy and Leadership. He has served on governing councils, boards and audit committees, contributing to governance reforms and tax policy initiatives. As an external examiner, reviewer and GTEC assessor, he supports postgraduate research supervision and promotes ethical leadership and innovation in business education.

Professor Ibrahim Masud is an Associate Professor in the Department of Management Studies at Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Ghana. With over 15 years of teaching, research and academic leadership, Prof. Ibrahim has served in various capacities, including Acting Head of Department, Postgraduate Coordinator and External Examiner for leading universities in Ghana. His research focuses on digital transformation, service innovation, customer experience, entrepreneurship and SME development. He has published widely in reputable journals such as Information Development, International Journal of Bank Marketing, Journal of Hospitality and Tourism Insights and Journal of African Business, in addition to contributing book chapters with Springer and Palgrave Macmillan. His works have advanced discourse on digital literacy, SME sustainability, service innovation and online branding in emerging economies.

Professor Dr Faisal Iddris is a distinguished scholar and innovation strategist. He holds a PhD in Business Administration with specialization (innovation management) from Halmstad University, Sweden. His research focuses on innovation capability development, digital transformation, sustainable entrepreneurship and the strategic integration of artificial intelligence in organizational contexts. His scholarly work bridges theory and practice, contributing to policy and practice for sustainable development. He regularly presents at national and international conferences.

Dr Samuel Koomson, PhD, is a multidisciplinary expert and management consultant. He holds a PhD in Business Administration from the award-winning University of Cape Coast, Ghana. His key competencies are research, consulting, training and development. Samuel’s research interests are in strategy, operations, marketing, sustainability, innovation, leadership, psychology and ethics. Samuel has published in journals, including European Business Review, Business Process Management Journal, Society and Business Review, The TQM Journal, International Journal of Innovation Science, PSU Research Review, International Journal of Quality and Reliability Management, Cogent Business and Management, International Journal of Ethics and Systems, Journal of Global Responsibility, African Journal of Economic and Management Studies and British Journal of Healthcare Management. This article is his fourth contribution to the International Journal of Ethics and Systems.

Paa Kusi Poku is a Senior Lecturer and Course Director for the BA (Hons) Accounting and Finance for International Business (Top-up) programme at Coventry University London. He is a Fellow of the Association of Chartered Certified Accountants (FCCA) with more than 15 years of post-qualification experience across accounting practice and higher education. Before joining academia, he was Practice Manager (Audit and Training) at Douglas Darko & Co. Ltd, a firm of Chartered Accountants and Registered Auditors in London. He has over a decade of teaching experience and has been a full-time member of staff at Coventry University London since 2019. His teaching and research interests include management accounting, financial reporting and analysis, corporate reporting, international corporate reporting, audit and assurance, principles of taxation and the accounting simulation project. He is dedicated to student-centred, evidence-based teaching that promotes achievement and satisfaction. Paa holds an MSc in International Accounting (Anglia Ruskin University, 2011), MSc in Accounting with Finance (London South Bank University, 2009), BSc in Business Administration (Accounting Major) (University of Ghana, 2000) and a Postgraduate Certificate in Academic Practice in Higher Education (Coventry University, 2020). He is also a Fellow of the Higher Education Academy (FHEA).

Senanu Zoiku is the Senior Accountant at the Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED), Kumasi, Ghana. He is a Chartered Accountant with extensive expertise in public and private universities’ financial management and controls, payroll and compensation administration, budgeting, internal audit and control and higher education finance. His professional experience spans the design and implementation of robust financial systems, compliance with regulatory frameworks and strategic resource allocation to promote institutional efficiency and sustainability.