The role of internal control systems in enhancing pre-tertiary education quality: the moderating influence of code of ethics

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.