Basic Information
Name: Dr. Ernest Bruce-Twum
Designation: Senior Lecturer
Department: Department of Accounting
Institutional Email: ebruce.twum@central.edu.gh
Office Location: Room 304, Gadzekpo Block
Academic Qualifications/Education:
- PhD, Accounting, North-West University, 2022
- MPhil, Accounting, Kwame Nkrumah University of Science & Technology, 2022
- M.A, Education, Central University, 2025
- MBA, Finance, University of Ghana, 2008
Professional Qualifications
- Chartered Accountant, Institute of Chartered Accountants, 2005
- Chartered Tax Consultant, Chartered Institute of Taxation, Ghana, 2006
- Chartered Banker (Trustee Opt.) of Chartered Institute of Bankers, 2013
- Post Chartered Diploma in Forensic Audit, ICAG, 2012
- Ghana Accounting Technician, Institute of Chartered Accountants, 1998
- Certificate in Pensions Administration, National Pensions College, 2022
Publications
Bruce–Twum, E. & Appiah, K.O. 2024. Does Culture Matter in the Tax Compliance Behaviour of SMEs? Evidence from Ghana. Journal of Accounting, Ethics & Public Policy, JAEPP, 25 (1), 104. https://doi.org/10.60154/jaepp.2024.v25n1p104
Bruce-Twum, E. 2023. SMEs Tax Compliance Behaviour in Emerging Economies: Do Tax Compliance Costs Matter? Evidence from Ghana. Journal of Accounting, Ethics & Public Policy, JAEPP, 24 (2), 27 -51. https://doi.org/10.6054/jaepp.2023.v24n2p27
Bruce-Twum, E., Schutte, D., & Dlamini, B. 2023. Tax Compliance Costs for SMEs: A Survey of Tax Professionals in Ghana. Theory, Methodology, Practice – Review of Business and Management, 19(02), 3–15. https://doi.org/10.18096/TMP.2023.02.01
Bruce-Twum, E. 2023. Quality of the accounting programmes of private universities in Ghana: alumni group perspectives, Quality Assurance in Education, 31(4), 521-537. https://doi.org/10.1108/QAE-10-2022-0176
Bruce-Twum, E. & Schutte, D. Asare, N. 2022. Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana. Social Science & Humanities Open, 6.
Books/Chapters
Aidoo-Buameh, J., Ayagre, P. & Bruce-Twum, E. 2019. Usage of E-zwich among students in developing countries- Challenges and Prospects in Ghana. IN Structural Equation Modeling Approaches to E-Service Adoption. IGI Global.
Bruce-Twum, E. 2015. Beyond the Rudiments of Taxation in Ghana. Ghana Universities Press, Accra. ISBN: 9964-3-92272-9
Awards and Recognitions
- Fellow, Chartered Institute of Taxation, Ghana, August, 2019
- Best Student Practice of Banking 1, Chartered Institute of Bankers, April, 2012
Professional Memberships
- Member, Chartered Institute of Bankers –Ghana, 2013
- Member, Institute of Chartered Accountants-Ghana, 2005
- Fellow, Chartered Institute of Taxation, Ghana, 2019 Member, Institute of Internal Auditors-Ghana, 2010
Editorial Roles
Accounting Editor for Social Sciences & Humanities Open – Elsevier
Peer reviewer of academic papers for several Journals including the following high impact Journals:
- International Journal of Business and Emerging Markets (IJBEM) -InderScience
- International Journal of Management Practice -InderScience
- The Journal of Communication Technology and Business of Ghana Communication Technology University
- International Journal of Emerging Markets -Emerald
- Quality Assurance in Education- Emerald Journal of Accounting and Taxation
Courses Taught
Undergraduate Level
- Taxation Strategy
- Corporate Reporting
- Advance Auditing and Assurance
- Financial Management/Business Finance
- The practice of Banking-
- Lending
- Foundations of Taxation
- Management Accounting
- Financial Statement Analysis
- Accounting for Bankers
- Fundamentals of Financial Accounting
Postgraduate Level
- Advance Auditing and Assurance
- Accounting Theory
- Corporate Reporting
- Financial Management
Outreach and Engagement
- Chairman/Member of Panel of Assessors- Ghana Tertiary Education Commission- to several Universities in Ghana, 2022- Date
- Examiner – Institute of Chartered Taxation (Ghana), 2022 -Date
- Examiner – Institute of Chartered Accountants (Ghana), 2010 -Date
- Board Chairman – Global Fin Microfinance Co. Ltd, 2012 – 2017
- Board Chairman – Eaglet Capital Money Lending Ltd, 2010 – 2018
- Chief Operating Officer – Fountain Gate A/G Credit Union, 2005 – 2012
- Board Member of VIP Finance Ltd, 2012 – 2020
- Board Member of Bosea Soronko Co. Ltd, 2012 – 2019
- Board Member of Creative Minds Int. Sch, 2014 – 2022
Additional Roles / Responsibilities
- Central University, Head, Department of Accounting, 2025 – date
- Central University, Departmental Accreditation Facilitator -Accounting Department, 2024- date
- Central University Employees’ Provident Fund, Investments & Risk Committee Chairman, 2023 – date
- Central University, Institutional Review Board (IRB), Member, 2022- date
- Central University Employees’ Provident Fund Board of Trustees, Member, 2022 – date
- Central University Credit Union, Chairman, 2024 – date
- Central University Credit Union, Supervisory Committee Chairman, 2021 – 2024
- Central University, Head, Department of Accounting, 2017 – 202
- Central University, Academic Board, Member, 2017 – 2021
- Faculty Appointments and Promotions Committee, Central Business School (CBS), Member, 2017 – date
- Central University, Committee for Diploma Development (CBS), Chairman, 2016 – 2019
- Committee for Development of Financial Policies Manual, Central University, Member, 2016 – 2017
- Committee for Faculty Development Research and Conferences, Central University, Member, 2016 – 2020
- Central University Teachers Association, Financial Secretary, 2013 – 2016
- Central University, Chief Exams Invigilator, 2013 – 2016
- Student’s Academic Advisor, Level 300 Accounting, 2011 – Date
Personal Website / Profile Link
https://orcid.org/0000-0001-7804-6170
Web of Science Researcher ID: GXN-3119-2022
https://scholar.google.com/citations?user=kpjPto8AAAAJ&hl=en