PurposeThis paper explores stakeholder perceptions on the nature and extent of sustainability reporting on the websites of technical universities (TUs) in Ghana.Design/methodology/approachThe authors collected data from the websites of the 10 TUs in Ghana and interviewed the stakeholders of the TUs. In analyzing the data, the authors used thematic analysis for the interview responses. The authors also adopted the global reporting initiative (GRI) guidelines and campus sustainability assessment tools for the presentation and analysis of the sustainability disclosures on the websites of the TUs.FindingsThe authors found that due to weak institutional coercions, there were limited disclosures on the websites of the TUs, which aimed at gaining stakeholders' legitimacy; the disclosures were more focused on organizational profile, governance and educational aspects of sustainability. To a large extent, while some external stakeholders such as parents, regulators and alumni appear to be less interested in the disclosures on the TU's websites, internal stakeholders such as employees (teaching and non-teaching staff) and students who frequently visited the TU's websites perceived limited reporting and were not impressed with the extent of sustainability disclosures on these websites.Practical implicationsThe findings of this study are intended to assist policy-makers in the educational sector to appreciate the importance of sustainability reporting on their websites. The results of this study will assist higher educational institutions (HEIs) in increasing the success rate of sustainability implementation by overcoming the lack of sustainability disclosures on their websites. Thus, the results of this study have implications for sustainability implementations, particularly those in emerging economies and policy-makers of universities worldwide.Originality/valueThis study could provide two significant values. First, to the best of the authors’ knowledge, no other study has explored stakeholder perceptions of sustainability reporting in implementing sustainability within the education sector. Second, the results were arrived at by combining stakeholder consultations with content analyses, which could be a good guideline for sustainability implementation in the educational sector of developing countries.

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The novel COVID-19 pandemic has affected every facet of life including education. Governments the world over adopted several measures and protocols, including shutting schools, introducing online teaching and learning on campuses as an alternative to the traditional face to face mode of delivery to minimise the impact of the pandemic. In this study, the effectiveness of the virtual teaching and learning of accounting adopted by authorities in Ghanaian TUs is explored. The Technology Acceptance Model (TAM) was used to formulate the hypotheses of this paper. The online survey was adopted to collect data from 315 respondents sampled purposively. In assessing both the measurement and structural models, Partial Least Square-Structural Equation Model (PLS-SEM) approach was adopted. The findings of the study prove that both mode of delivery and assessment, and period of delivery and assessment, have significant effects on the virtual teaching and learning of accounting in TUs in Ghana. This study is among the first papers to make significant attempts to explore the impact of the COVID-19 pandemic on teaching and learning in technical universities in Africa. This paper offers contributions to policymakers in tertiary institutions to have a better perspective of the effective virtual teaching and learning of accounting in TUs by both teachers and students. The researchers recommend that, the appropriate training opportunities for both learners and teachers on the virtual teaching and learning of accounting. This would go a long way to help students and teachers to discover the comprehensive and effective attributes of these virtual learning platforms to facilitate their effective usage.