I EARNED MY PROFESSORSHIP – PROFESSOR EDWARD DUA AGYEMAN

I write in response to the publication of GTEC dated 17th June 2025, which demanded that I provide evidence confirming my appointment or promotion to the rank of professor. I must state that I have not been served a copy of the said letter. Like everyone else I read it on social media, hence my response via the same media.

To give a proper context to my response, permit me to expound on some given meanings of a “Professor”.

The Oxford Learner’s Dictionary defines a professor as a university teacher of the highest academic rank. 

A professor, according to Webster’s Dictionary, is a faculty member holding the highest academic rank at a college or university, or more broadly, a teacher at a university, college, or sometimes a secondary school. It also refers to someone who teaches or professes special knowledge in a particular art, sport, or occupation requiring skill.

The title “Professor” is often conferred on individuals who have demonstrated significant expertise and achievement in their field. It is worth noting that contrary to popular belief, not all Professors are PhD holders. In fact, some Professors are first degree holders. 

Professor does not denote an examinable academic qualification beyond a PhD but an academic staff grade conferred on a teacher or lecturer by appointment or promotion by a university or an educational institution of higher learning authorised by law to award same.

That said, I must mention that except in last twenty years that I have had the privilege to serve in the public service as the Auditor-General of  Ghana and the chairman of the Ghana Audit Service Board, I have ,  for the most part of my life ,been in the academic  field , teaching, conducting research and publishing.

Beginning of my academic life

I started my teaching profession at the Redbridge Technical College, Romford, in the United Kingdom in the 1970s. I started as Assistant Lecturer for a year and went to the Garnet College, University of London for teacher’s training and attained a certificate of education. I was then promoted to the rank of a Lecturer and then progressed to Senior Lecturer.

I went to teach at the City of London College, Moorgate, London, which was later named   City of London Polytechnic, Moorgate, and now called City University of London which after its merger with St. George’s University of London.

As a senior lecturer I moved to Emile Woolf College of Accountancy in Holborn, London to teach taxation and financial accounting.

In 2004 I was appointed a lecturer in government accounting by the United Nations (UN) department of Economic and Social Affairs (DESA) and the International Organisation of Supreme Audit Institution (INTOSAI) in Vienna, Austria.
In the year 2014, I was appointed a professor of Tax and Accounting by Warnborough College, Canterbury, United Kingdom.

My academic and professional qualifications

I hold BA (Hons) in Business Studies from Middlesex University, London (1973), a Certificate of Education from Garnet College, University of London (1975), Master of Public Administration (MPA) (2009) from the Ghana Institute of Management and Public Administration (GIMPA) and PhD in Taxation and Public Sector Audit from Warnborough College, Canterbury, United Kingdom (2013).

I am a Fellow of the Association of Chartered Certified Accountants (FCCA) (1982) and a Fellow of the Institute of Chartered Accountants, Ghana (FCA). I completed the ACCA examinations in 1977 in a record time of two years. The examinations were held two times in a year (that is two examination diets in a year) and I passed in every consecutive sitting.  

My appointments

I was appointed Examiner of Accounting by the London Chamber of Commerce and Industry from 1974 – 1976. I was the first Director of Education and Training of the Institute of Chartered Accountants (Ghana) from 1978 to 1981 where I initiated the evolution of the ICAG. I was the first Executive Director of the Liberian Institute of Certified Public Accountants from 1982 to 1984. I nurtured the Institute from its embryonic stage until it became a fully-fledged professional institute regulated by the laws of Liberia. I was appointed the first Director of Training for West African Region by Pannell Kerr Forster, an international firm of chartered accountants, from 1984 to 1987, to teach their trainees who were studying for the accountancy examinations and also conducted trainings for their senior staff and partners. I was in charge of their offices in West Africa (Lagos, Kano, Kaduna and Jos in Nigeria, Accra and Kumasi in Ghana, Lome in Togo, Monrovia in Liberia, and Freetown in Sierra Leone). I also held the position of Programme Coordinator, European Union Human Resource Development Programme, Ministry of Local Government and Rural Development, Ghana (1995 – 1997).

I was appointed the Senior Consultant and Director of Finance at the Regent University College of Science and Technology, Accra from September 2013 to May 2014. In 2018 I was appointed a Senior Research Fellow of the Institute of Economic Affairs (IEA-Ghana), Accra.

I am a founding member of the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) whose Secretariat is in Pretoria, South Africa, and served two terms of three years each as the Vice Chairman of the Governing Board of the Organisation from 2004 – 2009. I also served as a chairman of the Regional Training Committee of AFROSAI-E (2004), and chairman of AFROSAI-E Ad-Hoc Committee on Regrouping of English-speaking Supreme Audit Institutions of Africa (2004).

I am most certainly not left out when it comes to international recognition. I was selected as the International Professional of the year 2005 and listed in the Dictionary of International Biography 2005/2006 Thirty-Second Edition, page 15, on the Worldwide Honours List by the International Biographical Centre, Cambridge, England.

My publications

I first published Pay-As- You-Earn (PAYE) Tax Deduction Tables in Ghana in 1994 to assist businesses to compute the income tax of employees. Industry and commerce benefitted from it before the electronic computers took over. I have also published many books on taxation, bookkeeping and accountancy. In 1980 I published the first taxation book, Principles of Ghana Taxation, and Capital Allowances both of which were the main textbooks for accountancy students in the tertiary institutions including the then University of Ghana School of Administration now the University of Ghana Business School.

A full list of my publications is as shown below.

1. Professor Edward Dua Agyeman: The Evolution of Professional Accountancy from the Gold Coast to Ghana, Published by Digibooks Ghana Limited, 2024.
2. Professor Edward Dua Agyeman: Fighting Corruption in the Public Sector of Ghana. The Role of Assets Declaration. IEA Ghana Publication, December 2016.
3. Professor Edward Dua Agyeman: Ensuring Accountability and Prudence in the use of the Public Purse – The Role of the Auditor-General. IEA Ghana Publication, April 2015.
4. Edward Dua Agyeman: Principles and Practice of Taxation in Ghana, EDA Publications, 2011.
5. Edward Dua Agyeman: Income Tax, Gift Tax and Capital Gains Tax, EDA Publications, 2005.
6. Edward Dua Agyeman: Pay-As-You-Earn (PAYE) Deduction Tables (Third Edition) EDA Publications, 1998.
7. Edward Dua Agyeman: Pay-As-You-Earn (PAYE) Deduction Tables (Second Edition) EDA Publications, 1995.
8. Edward Dua Agyeman: Pay-As-You-Earn (PAYE) Deduction Tables (First Edition) EDA Publications, 1994.
9. Edward Dua Agyeman’s Ghanaian Tax Handbook. EDA Publications, 1993.
10. Edward Dua Agyeman: Principles and Practice of Nigeria Taxation, 1987.
11. A. W. Brindley, J. L. Brindley and E.D. Agyeman: Bookkeeping the Basis of Accounting and Finance,Teachers’ Text. McGraw Hill Book Company, United Kingdom, 1986.
12. A. W. Brindley, J. L. Brindley and E.D. Agyeman: Bookkeeping the Basis of Accounting and Finance, Students’ Text. McGraw Hill Book Company, United Kingdom, 1986.
13. Edward Dua Agyeman: Principles of Ghana Taxation, EDA Publications, 1982.
14. E. D. Agyeman: Capital Allowance, EDA Publications, 1981.
15. E. D. Agyeman and A. W. Brindley: Bookkeeping the Basis of Accounting, Teachers’ Text. McGraw Hill Book Company, United Kingdom, 1978.
16. E. D. Agyeman and A. W. Brindley: Bookkeeping the Basis of Accounting, Students’ Text. McGraw Hill Book Company, United Kingdom.

Invited Book/Journal Review 

I have professionally reviewed books and journals produced by eminent authors including Professor Kwame Boasiako Omane-Antwi as below.

• Professor Kwame Boasiako Omane-Antwi: The Role of the Professional Accountant in the Economic Development and Empowerment of the Nation (2010).
• Auditing Theory and Practice (The Auditing Compendium). Digi Books Ghana Limited (2009).
  Also African Journal of Comprehensive Auditing: Published by the African Organisation of Supreme Audit Institution (AFROSAI) which I edited for six years from 2003 – 2008.
• The Professional Accountant – Journal of the Institute of Chartered Accountants (Ghana) which I edited for three years from 1980 – 1982).

Selected Paper Presentations

I have made the following academic presentations worldwide:

1. “Ensuring Accountability and Prudence in the use of public purse – the role of the Auditor-General” – Paper presented at the corruption conference organised by the Institute of Economic Affairs-Ghana (28th April, 2015).
2. “Leadership, Governance and Public Sector Corruption”. Paper presented at the 36th Annual Management Week of the University of Ghana Business School, Accra (15thApril, 2015).
3. Invitation by the African Union, Addis Ababa, Ethiopia to Facilitate Workshop for Internal Auditors (1st – 3rd December, 2014).
4. “The Dimensions of Public Sector Corruption in Ghana” Paper presented at the 30th Anniversary Celebration of Valley View University, Oyibi, Accra (18th November, 2009).
5. “The Creation of Public Accounts Committee at the District Assembly Level”. Paper presented at the Public Accounts Committee of Parliament’s Breakfast Meeting, Kuku Hill, Osu, Accra (10th November, 2009).
6. “The Role of SAI’s in Fighting Corruption”. Paper presented at the 11th AFROSAI General Assembly Meeting in Pretoria, South Africa (13th = 17th October, 2008).
7. “The Role of Audit in Promoting Good Governance”. Paper presented at an International Audit Seminar in Beijing, China (19th – 30th September, 2008).
8. “How the Audit Service of Ghana cooperates with Parliament/Public Accounts Committee”. Paper presented at the Fifth Meeting of AFROSAI-E Governing Board and Workshop on Performance Audit and Accountability” in Kasane, Botswana (17th – 21stMarch, 2008).
9. “Twinning Between the Audit Service of Ghana and the National Audit Office (NAO) of the United Kingdom”. Paper presented at a Seminar organised by the World Bank in conjunction with the United States Government Accountability Office and INTOSAI Development Initiative on Transformation for the 21st Century. Maximising the Impact of Supreme Audit Institutions”, in Washington, DC (13th – 16th November, 2007).
10. “Lessons Learnt from Global Good Practice Examples of International Reforms in Audit Intuitions – Ghanaian Experience”. Paper presented at an Accountability Conference in Tanzania (3rd – 5th May, 2007).
11. “Audit of Local Government”. Paper presented at the 4th AFROSAI-E Governing Board Meeting and Workshop on Communication Strategy for SAIs in the Region”, Angola (5th – 9th March 2007).
12. “Accountability for Results”. Paper presented at the Third International Roundtable in Hanoi, Vietnam (5th – 8th February, 2007).
13. “Effective Systems of Training and Development for Auditors”. Paper presented at the International Audit Seminar organised by the China National Audit Office (CNAO) in Beijing, China (9th – 18th November, 2006).
14. “Accountability for Results”. Paper presented at the International Cooperation Days (ICD) in Ottawa, Canada (30th October – 1st November, 2006).
15. “Ensuring the Independence and Effectiveness of the Auditor-General: the Ghanaian Model”. Paper presented at the International Conference on Public Audit and Accountability Performance in Abuja, Nigeria (5th – 6thSeptember, 2005).
16. “Situation of Independence of the SAI of Ghana and the AFROSAI Region”. Paper presented at the INTOSAI Seminar on Government Auditing organised by the United Nations Department of Economic and Social Affairs (DESA) and International Organisation of Supreme Audit Institutions (INTOSAI) in Vienna, Austria (19th – 23rd April, 2004).
17. “Comparative Analysis of the Role of the Auditor-General – Ghana Experience”. Paper presented at a Seminar in Freetown, Sierra Leone (12th – 19th February, 2004).

Other Workshops/Seminars/ Conferences

I have participated in 32 other workshops, seminars and conferences throughout the world including the following:
Mexico City (5 – 10 November, 2007), Canada (19 August, 2007), United Kingdom (20th June, 2007), Cape Town, South Africa (17 – 19 May, 2006), Arusha, Tanzania (6 – 10 March, 2006), Tripoli, Libya (12 – 14 December, 2005), Johannesburg, South Africa (14 – 18 November, 2005), Abidjan, Cote d’Ivoire (17 – 22 July, 2005), Wellington, New Zealand (30 January – 2 February, 2005), Budapest, Hungary (9 – 16 October, 2004), Swakopmund, Namibia (3 - 7 May, 2004), Kuala Lumpur, Malaysia (7 – 9 October, 2002), Seoul, Korea (15 – 19 October, 2001), Prague, Czech Republic (7 – 12 October, 2001), and Centre for Financial Engineering in Development and the Department of Economics of the American University, Washington, DC (6 – 17 December, 1993).

Effect of my academic achievements on the public sector

I was appointed the Auditor-General of the Republic of Ghana in April, 2001 till May 2010. During my tenure the office saw some significant developments and restructuring. The Ghana Audit Service turned from the ordinary civil service with low level educational qualifications to staff with higher academic and   professional qualifications.

I made education and training my priority and motivated the staff to undertake professional courses, especially, in accountancy and other relevant disciplines. Today, the Ghana Audit Service has about 500 chartered accountants and close to 1,500 first degree and master’s degree holders in relevant disciplines. Also, the Service has 3 PhD holders and 10 PhD students. My professional legacy is today measured by the impact I made on the public sector audit in Ghana and the world generally.

The Ghana Tertiary Education Commission (GTEC) publications in the press on 18th June, 2025

I must register my dissatisfaction with the actions of GTEC which is nothing short of a failed attempt to tarnish my hard-earned image in the eyes of right-thinking members of this country and drag my good name in the mud. I choose to resort to the use of legal structures to vindicate my rights.  My lawyers will take the necessary steps in due course. 

Conclusion

As I have stated above, Professorship is not an examinable academic qualification. It is a position earned by scholars who have demonstrated significant expertise in their field, and I am certain that, by this write-up I have demonstrated to all who care to know that I earned my “Professorship” by dint of hard work.