1. Department of Banking and Finance, School of Business and Law, University for Development Studies, Wa, Ghana;
2. Budget Office, Tamale Metropolitan Assembly, Tamale, Ghana;
3. African Centre on Philanthropy and Social Investment (ACPSI), Wits Business School University of the Witwatersrand, Johannesburg, South Africa;
4. Macroeconomic and Governance Division (MGD), United Nations Economic Commission for Africa (UNECA), Addis Ababa, Ethiopia