Purpose This study aims to examine the moderating role of code of ethics in the relationship between the implementation of internal control systems and the quality of pre-tertiary education in Ghana. The COSO framework, stakeholder theory and stewardship theory served as the underlying theoretical lens for the operationalisations of the variables tested. Design/methodology/approach The study used a survey method to collect data from 332 administrators responsible for implementing pre-tertiary education in Ghana. The collected data were analysed using partial least squares structural equation modelling. Findings The study shows that there is a significant positive relationship between internal control systems (control environment, control activity, risk assessment, information and communication) and pre-tertiary education quality measured by indicators of Sustainable Development Goal (SDG) 4. The results also indicate that code of ethics moderates the positive relationship between internal controls and pre-tertiary education quality. Nonetheless, the monitoring component revealed a positive but statistically insignificant relationship with pre-tertiary education quality. Research limitations/implications The study exclusively examined data derived from questionnaire surveys. Consequently, the study could not ensure the robustness and dependability of the findings by incorporating cross-validation procedures that reassess the model using secondary data. Practical implications To achieve SDG 4, administrators of pre-tertiary education in Ghana should incorporate the code of ethics into the internal control mechanisms used to accomplish high-quality pre-tertiary education, instead of solely depending on internal control assurance. Originality/value This research uses stakeholder and stewardship theories to demonstrate how a well-designed internal control system, when aligned with code of ethics, can moderate the implementation of internal controls to improve the quality of pre-tertiary education.
Abankwah et al. (Mon,) studied this question.