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Firms-specific sustainability reporting among Johannesburg Stock Exchange listed companies : do IFRS S1 and IFRS S2 matter?
(Wohllebe & Ross Publishing, 2024-07) Chonco, Celumusa Makepeace; Mvunabandi, Jean Damascene
This study investigates whether the ISSB sustainability requirements are going to result in a major change in terms of ESG disclosures among the JSE-listed companies. Quantitative content analysis employed. It was underpinned by the positivist paradigm. Secondary data was gathered from the sustainability reports of the top 40 JSE-listed companies based on their market capitalization. Reports spanning 2022-2023. Robustness analysis was entirely performed using descriptive statistics with the aid of STATA. Results reveal that the level of sustainability-related disclosure is not significantly different from ISSB requirements prior to the effective date of IFRS S1 and IFRS S2 (M = 67%). Furthermore, there is an 81% level of disclosure on governance, 43% level of disclosure on strategy, 100% level of disclosure on risk management, and 93% level of disclosure on metrics and targets. This indicates that these companies require more work on strategy to align themselves with ISSB requirements. The study results can aid policymakers, accounting bodies, and regulators in understanding sustainability-related disclosures, harmonizing frameworks, and providing a robust research agenda for future research.
Scholarly discourse of remote forensic auditing and fraud schemes in remote workforce : a scoping review
(Wohllebe & Ross Publishing, 2024) Mvunabandi, Jean Damascene
Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce. The overall intent of this article is to examine the merits, and opportunities of the use of remote forensic auditing techniques in addressing the challenges for internal audits and controls during the outbreak of COVID 19 and beyond in tackling fraud schemes in remote workforce. Scoping review of literature methodological framework was employed. Studies extracted from five electronic databases such as Emerald insight, Springer, Semantic Scholar, Science Direct, IEEE Xplore Digital Library. Data was thematically analysed. The theoretical framework used in this article were Technology-Organisation-Environment (TOE) which consider the influence of technology, organisation, and environment factors on the adoption and implementation of new technology on forensic auditing and the fraud triangle which consider factors behind fraud perpetrators during COVID19. The research results revealed that the use of remoted forensic auditing tools and techniques can potentially address address the weakness of internal controls and audits on fraud schemes during pandemic levels and beyond in the remote workforce. This article contributes to the to the current body of knowledge and deepens understanding on remote forensic auditing tools and techniques on fraud schemes in remote workforce. It also provides further discussion regarding what forensic auditors practitioners, internal auditors and companies can do to adapt and adopt remote forensic auditing techniques, remote forensic software and hardware tools. The study contributed to theoretical and practical contributions and proposes a remote forensic auditing framework to assist all auditors to deepen their remote and digital forensic investigation. Thus, the article recommends remote forensic auditing framework to address the issues of fraud schemes in remote workforce in South Africa context and beyond.
Has generative AI become of age
(Center for Strategic Studies in Business and Finance SSBFNET, 2024) Muzuva, Meshel; Zhou, Helper; Zondo, Robert Walter Dumisani
Small and Medium Enterprises (SMEs) in South Africa previously faced challenges due to limited resources, restricted access to technology, and the need to constantly adapt to a dynamic business environment. The introduction of Generative Artificial Intelligence (AI) emerged as a potential solution to these issues, promising to enhance operational efficiency and strategic decision-making. As a representative of developing economies, South Africa experienced a growing interest in AI technologies. This study was conducted to explore the impact of generative AI on SME productivity in South Africa, an area which had been underexplored. Employing a qualitative methodology, the study evaluated the current state and implications of generative AI in South African SMEs. It involved in-depth interviews to gather perceptions, experiences, challenges, and benefits from SME owners and managers regarding the adoption of generative AI technologies. The findings analysed via R Statistical Software revealed significant insights into the specific areas where generative AI substantially impacted SME productivity. It also identified the challenges and opportunities associated with the adoption of generative AI by SMEs, as well as the potential long-term implications. Key findings included notable improvements in data-driven decision-making, operational efficiencies, and market expansion strategies. However, the study also highlighted barriers such as the lack of technical expertise, initial setup costs, and concerns over data security. Overall, the impact of generative AI on SMEs in South Africa was found to be predominantly positive, paving the way for further technological advancements and adoption in the sector.
The role of intellectual stimulation on students creativity improvement in higher education : a systematic literature review
(Bussecon International Academy, 2024) Chukwuma, Nonye; Zondo, Robert Walter Dumisani
In Higher Education, intellectual stimulation as a key aspect of transformational leadership, plays a vital role in fostering creativity and critical thinking among students. Several efforts have been made to improve students’ creativity in teaching and learning. Intellectual stimulation in Higher Education plays a significant role in fostering keen interest for learning and preparing students for future challenges. It creates a dynamic educational experience that benefits both the educators and students. However, there are still many institutions that have not optimized their students’ capacity development. For this reason, intellectual stimulation is considered as a strategic means for the improvement of creativity in education. All over the world, educational institutions encourage transformative teaching and learning skills design so as to implement a shift from the traditional pedagogy and be more creative with their teaching activities. Nevertheless, teaching and learning accomplishments in Higher Education are often faced with the challenge of resistance to change which slows down the improvement of students’ creativity improvement. This study comprises a systematic literature review using PRISMA approach to track related researches on the role of intellectual for the improvement of creativity in teaching and learning in Higher Education. The study defines the concept of intellectual stimulation and creativity in teaching and learning. The significance of intellectual stimulation in Higher Education is to enhance teaching strategies, influence policies and guide future research by providing a clear and impactful contribution through the promotion of active learning, encouraging student feedback on their thinking processes, directing funding towards innovative teaching methods and technologies that enhance intellectual stimulation in order to build supportive learning environments and finally, policy makers can use findings on intellectual stimulation to advocate for curricula that emphasizes problem solving, creativity and real world application .Results obtained indicate that intellectual stimulation plays a crucial role in improving students’ creativity. Findings from the study can be linked to potential policy changes for enhancing educational practices and improving education policies serving as advocates for inquiry-based learning and critical thinking skills. The potential contribution of this review study will prompt educators to encourage questioning, introduce diverse learning activities such as group projects and case studies, critical thinking exercises, foster a growth mindset in students, connect to real world issues.
‘Where else can they go?’: violence, resistance and the socio‐cultural trajectories of Kashmiri women in Freny Manecksha's Behold I shine : narratives of Kashmir's Women and children
(Wiley, 2024-10-09) Pal, Payel; Karmakar, Goutam
Abstract
In the armed conflict between Kashmiri militancy and the Indian state forces, Kashmiri women have been relentless victims of abduction, rape, molestation, and cruel objectification by the militaristic patriarchs of both sides. In the context of the state's unaccountability, the rebuttal of justice is horrific in Kashmir. Consequently, due to predominant masculine, state‐centric, absolutist, and neo‐realist perceptions, the majority of atrocities against Kashmiri women have gone unregistered and unreported, failing to reach the pan‐Indian masses through the dominant media and literary narratives. This article explicates Freny Manecksha's book Behold I Shine: Narratives of Kashmir's Women and Children (2017) as a unique retelling of Kashmiri women's physical violence, fears, trauma, and, most importantly, their fortitude and recuperation. Drawing on feminist views on rape and repression, it exposes how rape in Kashmir incessantly functions as a weapon of suppression, relegating women to the most precarious position. Simultaneously, the discussion demonstrates how rape and oppression render Kashmiri women docile and vulnerable to cultural and collective trauma by employing the Foucauldian notion of docility. The article further addresses how Kashmiri women repudiate the traditional divides of private and public, overturn the social expectations of womanhood, contest the patriarchal excesses of militaristic Kashmir vis‐à‐vis their resilience, and protest against state‐sponsored violence. Thus, the article posits Manecksha's writing as a counter‐historiographic narrative for the marginalized voices of Kashmiri women, whose ways of redressing their grievances constitute subversive modes of resistance.