Prof. Osman Babamu Halidu
Designation
Vice Dean, Institute of Distance Learning and Conitinuing Education
Staff Grade
Associate Professor
Department
Department of Accountancy and Accounting Information Systems
Faculty
Business School
Website
Email

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Osman Babamu Halidu is an Associate Professor at Kumasi Technical University and holds a PhD in accounting from the University of Ghana. With many years of academic and industrial expertise in the area of accounting and finance, Osman combines academic rigour with real-world insights. His research interests are in the area of Sustainability Accounting and Finance, which includes environmental tax, financial reporting, and financial inclusion, reflecting his commitment to advancing sustainable and inclusive financial practices. Dedicated to teaching and research, Osman aims to contribute to the development of innovative solutions for contemporary accounting challenges. His interdisciplinary approach and industry background position him as a valuable resource in academia and beyond.

  • PhD Accounting
  • MBA Accounting
  • BCOM
  • HND Accounting.
  • ACCA 
  • SAP ERP4school
  • ERP Africa

Sustainability Accounting and Finance

  • Public Sector Accounting and Finance
  • Principles of Accounting
  • Financial Reporting

(i) 8th International Conference on Applied Science and Technology (ICAST 2025), Kumasi Technical University, Kumasi, Ghana, 16-17 July, 2025.

(ii) 7th International Conference on Applied Science and Technology (ICAST 2025), Kumasi Technical University, Kumasi, Ghana, 28-29 March 2023.

(iii) 6th International Conference on Advances in Business & Law (ICABL 2025), University of Dubai, Dubai, UAE, 26-27 November, 2022.

(iv) 5th International Research Conference, College of Humanities, University of Ghana, Accra, Ghana, 13-15, October, 2022.

 

  1. Nakyea, A., & Amidu, M. (2026). Taxation and Climate Change-Induced Vulnerability in Africa: Does Globalization Matter?. In Climate Change in Africa: Financing and Management (pp. 209-239). Cham: Springer Nature Switzerland.
  2. Amidu, M., Asiedu, E., Dontoh, A., Halidu, O. B., & Kpeli, P. (2026). Should Africa Innovate, Tax, or Both to Address Climate Change-Induced Vulnerability? Empirical Evidence. In Climate Change in Africa: Financing and Management (pp. 331-361). Cham: Springer Nature Switzerland.
  3. Amidu, M., Asiedu, E., Halidu, O. B., & Dontoh, A. (2026). Climate Change Adaptation Strategy and Inclusive Development in Africa: Analyzing the Threshold Effect of Banking Services and Environmental Taxes. In Climate Change in Africa: Financing and Management (pp. 287-330). Cham: Springer Nature Switzerland.
  4. Halidu, O. B., Yeboah, B., Iddrisu, A. A., Djan, G. O., & Ibrahim, A. (2026). Assessing the nexus among Digitalisation, Security Spending and Economic Growth in Africa. International Journal of Innovation and Development, 3(2).
  5. Amidu, M., Nartey, E., Halidu, O. B., Amankwa, R. F., & Hamza, A. (2026). Evaluating the Mediating Role of Digital Technologies on the Nexus Between Climate Change and Agriculture in Africa. In Climate Change in Africa: Financing and Management (pp. 659-684). Cham: Springer Nature Switzerland.
  6. Halidu, O. B., Iddrisu, A. A., Djan, G. O., Soku, M. G., & Appiah, K. P. (2025). Revisiting the Economic Growth Effects of Environmental Taxes: Empirical Evidence from Global Level. Journal of Tax Reform. 2025. Vol. 11.№ 3, 11(3), 548-575.
  7. Halidu, O. B., Djan, G. O., Iddrisu, A. A., Yeboah, B., & Soku, M. G. (2025). Examining the Welfare Dimensions of Environmental Tax Policies: Evidence from Climate Vulnerability, Employment Vulnerability, and Income Inequality. Journal of Tax Reform. 2025. Vol. 11.№ 4, 11(4), 876-902.
  8. Awuah‐Gyawu, M., Fianko, A. O., Halidu, O. B., Gyamfi, B. A., & Asongu, S. A. (2025). Corporate Governance Practices and Circular Supply Chain Management Relationship: Eco‐Innovation Leadership and the Perceived Urgency Paradox Based on a Three‐Way Interaction Model. Business Strategy & Development, 8(3), e70188.
  9. Immurana, M., Dalaba, M. A., Halidu, O. B., & Iddrisu, A. A. (2025). The Role of Public Health Expenditure in Reducing Out‐of‐Pocket Health Expenditure in Africa: An Empirical Analysis of 40 Countries. Advances in Public Health, 2025(1), 6388194.
  10. Halidu, O. B. (2025). Environmental Tax and Vulnerable Employment: A Global Empirical Evidence. Journal of Accounting, Ethics & Public Policy, JAEPP, 26(2), 30-30.
  11. Halidu, O. B., Awuah-Gyawu, M., Fianko, A. O., Gyamfi, B. A., & Asongu, S. A. (2025). Corporate governance and circular supply chains: Synergizing eco-adaptive organizational culture, leadership eco-innovation willingness, and perceived urgency for circularity. Journal of environmental management, 392, 126689.
  12. Immurana, M., Kisseih, K. G., Ziblilla, Y. M., Kizhakkekara, T. J. M., Boachie, M. K., Halidu, B. O., ... & Doegah, P. T. (2024). Financial inclusion and improved water usage amo
  13. Halidu, O. B., Amidu, M., Asiedu, E., & Asare, N. (2024). Effective and sustainable management of natural resources in Africa: The roles of environmental tax and public participation. In Taxation and Management of Natural Resources in Africa (pp. 175-223). Cham: Springer Nature Switzerland.ng households in Ghana. BMC Public Health, 24(1), 1316.
  14. Immurana, M., Iddrisu, A. A., Mohammed, A., Boachie, M. K., Owusu, S., KK, T. J. M., & Halidu, B. O. (2023). The effect of population health on the inflows of foreign direct investment in Africa. Research in Globalization, 6, 100114.
  15. Halidu, O. B., Mohammed, A., & William, C. (2023). Environmental tax and global income inequality: A method of moments quantile regression analysis. Cogent Business & Management, 10(1), 2181139.
  16. Immurana, M., Kisseih, K. G., Ayesu, E. K., Mohammed, A., Ziblilla, Y. M., Kk, T. J. M., ... & Halidu, B. O. (2023). The choice of healthy source of energy for cooking among households in Ghana: does financial inclusion matter?. Environmental Health Insights, 17, 11786302221150352.