Section Details


Original Research

 
Issue Title
 
Vol 28, No 1 (2025) Materiality in reporting integration in South Africa: A natural language processing analysis Abstract   HTML   EPUB   XML   PDF
Cornelis T. van der Lugt, Hans-Peter Bakker, Nadia Mans-Kemp
 
Vol 28, No 1 (2025) How and when supervisors’ information sharing reduces new employees’ errors Abstract   HTML   EPUB   XML   PDF
Tesfaye A. Bafa, Mingyu Zhang, Chong Chen
 
Vol 28, No 1 (2025) How speculative culture shapes green innovation performance: A dual regional and institutional lens Abstract   HTML   EPUB   XML   PDF
Hao Ji, Lingling Suo, Yuanxin Yu
 
Vol 28, No 1 (2025) Exploring the necessity of corporate dynamic capability and sustainable performance Abstract   HTML   EPUB   XML   PDF
Li Mingxing, Ma Zhiqiang, Bailin Ge, Song Xinping, Mohammad Heydari, Maulid H. Bwabo
 
Vol 28, No 1 (2025) An exploratory study of the tax rate reconciliation disclosures of JSE listed companies Abstract   HTML   EPUB   XML   PDF
Rudie Nel, Anja van Niekerk
 
Vol 28, No 1 (2025) A panoptic view of the South African wealth tax Abstract   HTML   EPUB   XML   PDF
Asheer Jaywant Ram
 
Vol 27, No 1 (2024) Value added tax, ethnic fragmentation and income inequality in sub-Saharan Africa Abstract   HTML   EPUB   XML   PDF
Tewa P. Voto, Nicholas Ngepah, Ngbase H. Gerendawele
 
Vol 27, No 1 (2024) Factors informing tax compliance: A meta-analytical study Abstract   HTML   EPUB   XML   PDF
Divakaran Reddy, Asogan Moodley, Oludayo Olugbara
 
Vol 27, No 1 (2024) Macro-locational determinants of Chinese foreign direct investment in Cameroon Abstract   HTML   EPUB   XML   PDF
Quintabella Andangnui, Lynette Louw, Nicolette Cattaneo
 
Vol 27, No 1 (2024) Predicting the career success of Generation Z employees: A socioeconomic perspective Abstract   HTML   EPUB   XML   PDF
Dzivhu Mavhungu, Emmerentia N. Barkhuizen, Mpho Magau
 
Vol 27, No 1 (2024) Intergenerational mobility of subjective wellbeing in South Africa Abstract   HTML   EPUB   XML   ONLINE APP.1 PDF   PDF
Umakrishnan Kollamparambil
 
Vol 27, No 1 (2024) Experiential value and continuance use of retailers’ mobile apps: Emerging market perspective Abstract   HTML   EPUB   XML   PDF
Tatenda T. Chabata, Jacques Nel, Eugine T. Maziriri
 
Vol 27, No 1 (2024) Determinants of job satisfaction: The role of person-organisation fit, decent work and employee-organisational factors on job satisfaction Abstract   HTML   EPUB   XML   PDF
Vongai Ruzungunde, Hamfrey Sanhokwe, Willie Chinyamurindi
 
Vol 27, No 1 (2024) Welfare, macroeconomic and trade effects of the hypothetical Southern African Customs Union-United States free trade agreement Abstract   HTML   EPUB   XML   PDF
Gabriel Mhonyera, Daniel F. Meyer
 
Vol 27, No 1 (2024) Helping other customers to avoid harmful brands: The role of idealism, attitude and cynicism Abstract   HTML   EPUB   XML   PDF
Estelle van Tonder, Daniel J. Petzer, Sam Fullerton
 
Vol 27, No 1 (2024) Perceptions of the implementation of credit rating agency regulation in South Africa Abstract   HTML   EPUB   XML   PDF
David Rabinowitz, Mahmood I. Surty, Waheeda Mohamed, Warren Maroun
 
Vol 27, No 1 (2024) Ownership structure and capital structure dynamics in South African firms Abstract   HTML   EPUB   XML   PDF
Delane Naidu
 
Vol 27, No 1 (2024) Income inequality: The effects of public education expenditure and information and communications technology in sub-Saharan Africa Abstract   HTML   EPUB   XML   PDF
Tewa P. Voto, Nicholas Ngepah
 
Vol 27, No 1 (2024) Integrating traditional and non-traditional model risk frameworks in credit scoring Abstract   HTML   EPUB   XML   PDF
Hendrik A. du Toit, Willem D. Schutte, Helgard Raubenheimer
 
Vol 27, No 1 (2024) More landless, more problems: Investigating the relationship between land and income inequality in Africa Abstract   HTML   EPUB   XML   ONLINE APP. 1 & 2   PDF
Rasaq Raimi, Andrew Phiri
 
Vol 27, No 1 (2024) Determinants of foreign direct investment in SADC region: Case of financial development, institutions and openness Abstract   HTML   EPUB   XML   PDF
Sisonke O. Makalima, Sisangile Nduna, Forget M. Kapingura
 
Vol 27, No 1 (2024) Assessing the contribution of shadow banking to systemic risk in South Africa during COVID-19 Abstract   HTML   EPUB   XML   ONLINE APP. 1   PDF
Lawrence Mashimbye, Ashenafi B. Fanta
 
Vol 27, No 1 (2024) Hybrid retirement strategy in South Africa Abstract   HTML   EPUB   XML   PDF
Andries J. van Niekerk, Vasili Moutzouris, Eben Maré
 
Vol 27, No 1 (2024) Can stronger governance and institutional quality drive growth through inward foreign direct investments in BRICS nations? Abstract   HTML   EPUB   XML   PDF
Avisha Malik, Ash Narayan Sah
 
Vol 27, No 1 (2024) The influence of artificial intelligence on the manufacturing industry in South Africa Abstract   HTML   EPUB   XML   PDF
Manqoba L. Nzama, Gloria A. Epizitone, Smangele P. Moyane, Ntando Nkomo, Peggy P. Mthalane
 
Vol 27, No 1 (2024) Understanding the challenges encountered by small business owners regarding value-added tax compliance Abstract   HTML   EPUB   XML   PDF
Mphagahlele O. Ndlovu, Daniel P. Schutte
 
Vol 27, No 1 (2024) Measuring intra-industry trade and productivity in the South African pharmaceutical sector Abstract   HTML   EPUB   XML   PDF
Nwabisa Malimba, Tsitsi E. Mutambara, Juniours Marire
 
Vol 27, No 1 (2024) Knowledge capital and innovation management: Impact of transboundary investment and assimilative capacity Abstract   HTML   EPUB   XML   PDF
Suleman Bawa, Xie Yongping
 
Vol 27, No 1 (2024) Municipal supply chain performance through information sharing and stakeholder collaboration Abstract   HTML   EPUB   XML   PDF
Cynthia N. Ngxesha, Irvine Langton, Chengedzai Mafini
 
Vol 27, No 1 (2024) Twenty-first-century competencies and capabilities for financial accounting students Abstract   HTML   EPUB   XML   PDF
Elette van den Berg, Sebastiaan Rothmann
 
Vol 27, No 1 (2024) Effects of physical stock loss on the financial performance of retail enterprises Abstract   HTML   EPUB   XML   PDF
Tshegofatso L. Tabane, Tshisikhawe B. Phume, Miriam-Miri Retief
 
Vol 27, No 1 (2024) Exploiting non-parallel risk premia in the South African sovereign bond market Abstract   HTML   EPUB   XML   PDF
Sanveer Hariparsad, Eben Maré
 
Vol 27, No 1 (2024) The effect of income on the relationship between travel motives and destination choices Abstract   HTML   EPUB   XML   PDF
Jarè Struwig, Elizabeth A. du Preez
 
Vol 27, No 1 (2024) Why do Chinese multinationals in South Africa get benefits from digital business strategy? Abstract   HTML   EPUB   XML   PDF
Kuizhen Rong, Ruhong Liu
 
Vol 27, No 1 (2024) Evaluating shareholder wealth creation in JSE-listed investment holding companies Abstract   HTML   EPUB   XML   PDF
Nicholas Schwenke, Avani Sebastian, Warren Maroun
 
Vol 27, No 1 (2024) Environmental, social and governance and financial performance nexus in South African listed firms Abstract   HTML   EPUB   XML   PDF
Reon Matemane, Thabiso Msomi, Marvellous Ngundu
 
Vol 27, No 1 (2024) Barriers to the development of integrated thinking skills of prospective chartered accountants Abstract   HTML   EPUB   XML   PDF
Erica du Toit, Ben Marx, Rozanne J. Smith
 
Vol 27, No 1 (2024) Unveiling trust as a mediator in distributor loyalty within South African multi-level marketing Abstract   HTML   EPUB   XML   PDF
Carinda C. Williams, Marizaan Kleynhans
 
Vol 27, No 1 (2024) What are the drivers of female labour market participation in North Africa? Abstract   HTML   EPUB   XML   PDF
Freeman M. Mateko
 
Vol 27, No 1 (2024) Impact of malnutrition on education inequality in Africa: A partial wavelet coherence analysis Abstract   HTML   EPUB   XML   ONLINE APP1   ONLINE APP2   PDF
Rasaq Raimi, Andrew Phiri
 
Vol 27, No 1 (2024) Breaking the budget chains: Empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting Abstract   HTML   EPUB   XML   PDF
Noora S. Alhalawi, Saida Dammak
 
Vol 27, No 1 (2024) Analysing the nexus between financial structure and monetary policy impulses in sub-Saharan Africa Abstract   HTML   EPUB   XML   PDF
Raad M. Al-Tal, Jephias Makiwa
 
Vol 27, No 1 (2024) A cost–benefit analysis for alcohol in South Africa for the year 2019 Abstract   HTML   EPUB   XML   PDF
Graham Barr
 
Vol 27, No 1 (2024) Macroeconomic drivers affecting the foundry industry in South Africa Abstract   HTML   EPUB   XML   PDF
Luckson Phiri, Riaan Dirkse van Schalkwyk, Aletta S. Tolmay
 
Vol 27, No 1 (2024) Market responses to appointment of women and men as directors: A study of top 40 Johannesburg Stock Exchange-listed companies Abstract   HTML   EPUB   XML   PDF
Maruping J. Mothapo, Olive Stumke, Beitske M. van der Niet
 
Vol 27, No 1 (2024) Store atmospherics and apparel behavioural intentions: The moderating effect of urban bottom-of-the-pyramid consumers’ age Abstract   HTML   EPUB   XML   PDF
Bianca M. van Niekerk, Mornay Roberts-Lombard, Nicole Cunningham
 
Vol 27, No 1 (2024) Measuring the impacts of cooperative membership on household income: A case study of Zanzibar Abstract   HTML   EPUB   XML   PDF
Mbarouk J. Ali, Gao Qianqian, Ge Wenguang
 
Vol 27, No 1 (2024) The relationship between earnings volatility and corporate risk disclosures Abstract   HTML   EPUB   XML   PDF
Johannes Rammala, Franz Eduard Toerien
 
Vol 27, No 1 (2024) A nonlinear autoregressive distributed lag approach to remittances and access to financial inclusion in Jordan Abstract   HTML   EPUB   XML   PDF
Bashier A. Alabdulrazag, Mofleh A. Alshogeathri
 
Vol 27, No 1 (2024) A dynamic, stochastic, Bayesian, provincial input–output model for the South African economy Abstract   HTML   EPUB   XML   ONLINE APP1   PDF
Douglas J. Crookes
 
Vol 27, No 1 (2024) External shocks’ effects on the co-movements of currency and stock returns in three Southern African Development Community states Abstract   HTML   EPUB   XML   PDF
Thobekile Qabhobho, Syden Mishi, Ewert P.J. Kleynhans, Edson Vengesai, Ongama Mtimka
 
Vol 27, No 1 (2024) A conductive effect of aid volatility on health poverty in aid-recipient countries Abstract   HTML   EPUB   XML   PDF
Qinglong Xiong, Lanyong Liu, Hai Long
 
Vol 27, No 1 (2024) Institutional quality effect of ICT penetration: Global and regional perspectives Abstract   HTML   EPUB   XML   PDF
Charles S. Saba, Oladipo O. David, Tewa P. Voto
 
Vol 26, No 1 (2023) The role of personal factors and skills development in women’s career advancement Abstract   HTML   EPUB   XML   PDF
Gaelle Fitong Ketchiwou, Freda van der Walt
 
Vol 26, No 1 (2023) Anti-consumption: Investigating the role of socio-psychological factors in motivating customers to help other customers not to shop Abstract   HTML   EPUB   XML   PDF
Daniel J. Petzer, Estelle van Tonder, Sam Fullerton
 
Vol 26, No 1 (2023) Business-to-Business sellers’ motivations in sales performance – A six-dimensional framework proposition Abstract   HTML   EPUB   XML   PDF
Rocio Rodriquez, Mornay Roberts-Lombard, Nils Høgevold, Göran Svensson
 
Vol 26, No 1 (2023) Unobserved heterogeneity of dynamic capability and sustainable performance of dairy microfirms Abstract   HTML   EPUB   XML   PDF
Maulid H. Bwabo, Ma Zhiqiang, Li Mingxing
 
Vol 26, No 1 (2023) How attitude, need for achievement and self control personality shape entrepreneurial intention in students Abstract   HTML   EPUB   XML   PDF
Obey Dzomonda, Brownhilder N. Neneh
 
Vol 26, No 1 (2023) A sectoral analysis of output elasticity of employment in South Africa Abstract   HTML   EPUB   XML   PDF
Marvellous Ngundu, Harold Ngalawa
 
Vol 26, No 1 (2023) Stakeholders’ engagement in 280 characters: Evidence from JSE-listed companies Abstract   HTML   EPUB   XML   PDF
George F. Nel, Yadah du Toit
 
Vol 26, No 1 (2023) Entrepreneurial intention: The role of the perceived benefits of digital technology Abstract   HTML   EPUB   XML   PDF
Emile S. Nkwei, Patient Rambe, Amon Simba
 
Vol 26, No 1 (2023) Determining the business environmental factor constructs relevant to small and medium-sized enterprises trade credit management Abstract   HTML   EPUB   XML   Online App. 1   PDF
Werner H. Otto, Ilse Botha, Gideon Els
 
Vol 26, No 1 (2023) The correlation between environmental, social and governance ratings and the transparency in Johannesburg Stock Exchange companies’ tax practices Abstract   HTML   EPUB   XML   PDF
Cara Thiart
 
Vol 26, No 1 (2023) Audit regulation and its relevance for audit quality in Namibia Abstract   HTML   EPUB   XML   PDF
Miriam B. Dikuua, Warren Maroun, Wayne van Zijl, Asheer J. Ram
 
Vol 26, No 1 (2023) Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures Abstract   HTML   EPUB   XML   PDF
Zhenjia Liu
 
Vol 26, No 1 (2023) Managerial confidence and capital structure announcement effects on share prices on the Johannesburg Share Exchange Abstract   HTML   EPUB   XML   PDF
Lerato Mapela, Chimwemwe Chipeta
 
Vol 26, No 1 (2023) Manipulation of transfer prices by multi-national companies in Nigeria Abstract   HTML   EPUB   XML   PDF
Aderounmu A. Ogunoye, Oyebanji J. Ibitoye, Ewert P.J. Kleynhans
 
Vol 26, No 1 (2023) The impact of remuneration governance on chief executive officer overpayment Abstract   HTML   EPUB   XML   PDF
Mark Bussin, Albert Wöcke, Benno Deysel
 
Vol 26, No 1 (2023) Evaluating liquefied natural gas export quantities from Egypt using system dynamics approach Abstract   HTML   EPUB   XML   PDF
Ahmed Ezzat, Khaled S. Abdallah, Yasmin Adel
 
Vol 26, No 1 (2023) An analysis of South Africa’s guidance on the income tax consequences of crypto assets Abstract   HTML   EPUB   XML   PDF
Namhla Vumazonke, Shaun Parsons
 
Vol 26, No 1 (2023) Is the environmental, social and corporate governance score the missing factor in the Fama-French five-factor model? Abstract   HTML   EPUB   XML   PDF
Luyanda M.Q. Nsibande, Avani Sebastian
 
Vol 26, No 1 (2023) Promoting customer advocacy in the ride-hailing sector: A generational cohort perspective Abstract   HTML   EPUB   XML   PDF
Estelle van Tonder, Daniel Petzer
 
Vol 26, No 1 (2023) A validation study of the Miville-Guzman Universality-Diversity Scale in South Africa Abstract   HTML   EPUB   XML   PDF
Christina Viljoen, Crizelle Els
 
Vol 26, No 1 (2023) To what extent do excise taxes affect Malawi’s cigarette trade gap with Kenya and South Africa? Abstract   HTML   EPUB   XML   PDF
Michael Masiya, Zurika Robinson
 
Vol 26, No 1 (2023) Micro-economic drivers of the South African foundry industry Abstract   HTML   EPUB   XML   PDF
Luckson Phiri, Aletta S. Tolmay, Riaan Dirkse van Schalkwyk
 
Vol 26, No 1 (2023) Integrated report content evolution: A case study of the Johannesburg Securities Exchange food and drug retail sector Abstract   HTML   EPUB   XML   PDF
Vanessa M. Gregory
 
Vol 26, No 1 (2023) COVID-19 impact on dairy sector: The mediating role of knowledge sharing and trust on innovation capability Abstract   HTML   EPUB   XML   PDF
Israr Ahmad, Ramayah Thurasamy, Arfan Shahzad, Muhammad I. Ullah, Arsalan Hussain, Hafiz Waqas Ahmed Ansari
 
Vol 25, No 1 (2022) The ugly truth about social welfare payments and households’ subjective well-being Abstract   HTML   EPUB   XML   PDF
Tamanna Adhikari, Talita Greyling, Stephanie Rossouw
 
Vol 25, No 1 (2022) Educator performance and the strategic plan priorities of the Eastern Cape Department of Education Abstract   HTML   EPUB   XML   PDF
Beauty Zindi, Modeni M. Sibanda
 
Vol 25, No 1 (2022) Organisational ambidexterity and social enterprise performance: A Ghanaian perspective Abstract   HTML   EPUB   XML   PDF
Stephen Oduro, Alharthi Rami Hashem E, Ahmed H. Alsharif
 
Vol 25, No 1 (2022) The (in)ability of consumers to perceive greenwashing and its influence on purchase intent and willingness to pay Abstract   HTML   EPUB   XML   PDF
Jako Volschenk, Charlene Gerber, Bruno A. Santos
 
Vol 25, No 1 (2022) The relationship between procedural justice and person–organisation fit: The mediating role of organisational trust Abstract   HTML   EPUB   XML   PDF
Mervywn K. Williamson, Kressantha Perumal
 
Vol 25, No 1 (2022) Lean practices and supply-chain competitiveness in the steel industry in Gauteng, South Africa Abstract   HTML   EPUB   XML   PDF
Sizwe Khoza, Chengedzai Mafini, Welby V. Loury Okoumba
 
Vol 25, No 1 (2022) Evaluating the capacity of rural-based South African stakeholders in the transformation of small, medium-sized and micro-enterprises Abstract   HTML   EPUB   XML   PDF
Tshililo R. Farisani
 
Vol 25, No 1 (2022) Person–organisation fit, job satisfaction and intention to leave in the South African social development sector Abstract   HTML   EPUB   XML   PDF
Manare N. Maloba, Daphne Pillay-Naidoo
 
Vol 25, No 1 (2022) Leadership styles and effectiveness in the workplace: A perspective of the millennial generation Abstract   HTML   EPUB   XML   PDF
Carolyn Easton, Renier Steyn
 
Vol 25, No 1 (2022) Perceptions of writing prowess in honours economic students Abstract   HTML   EPUB   XML   PDF
Jean du Toit, Anmar Pretorius, Henk Louw, Magdaleen Grundlingh
 
Vol 25, No 1 (2022) Integrated report quality and earnings management – Evidence from South Africa Abstract   HTML   EPUB   XML   PDF
Anne-Marie Eloff, Shené Steenkamp
 
Vol 25, No 1 (2022) The relationship between investor tax preferences and the payout methods of JSE listed companies Abstract   HTML   EPUB   XML   PDF
Rudie Nel, Nicolene Wesson, Lee-Ann Steenkamp
 
Vol 25, No 1 (2022) Delivering public value by selected government departments in South Africa – Perceptions of senior managers Abstract   HTML   EPUB   XML   PDF
David Pooe, Watson Munyanyi
 
Vol 25, No 1 (2022) The value of integrated reporting in South Africa Abstract   HTML   EPUB   XML   PDF
Maatabudi Mokabane, Elda du Toit
 
Vol 25, No 1 (2022) Theoretical frameworks applied in integrated reporting and sustainability reporting research Abstract   HTML   EPUB   XML   PDF
Liya Lakhani, Shelly Herbert
 
Vol 25, No 1 (2022) Factors influencing blockchain adoption in the South African clearing and settlement industry Abstract   HTML   EPUB   XML   PDF
Musimuni Dowelani, Chioma Okoro, Abel Olaleye
 
Vol 25, No 1 (2022) Globalisation and economic growth in Africa: New evidence from the past two decades Abstract   HTML   EPUB   XML   PDF
Parfait B. Beri, Gabriel Mhonyera, Gabila F. Nubong
 
Vol 25, No 1 (2022) Predictors of passengers’ satisfaction with long-distance coach liners in South Africa Abstract   HTML   EPUB   XML   PDF
Felix Amoah, Marlé van Eyk, Mthi Yolokazi
 
Vol 25, No 1 (2022) Relationship between black ownership, capital structure and company performance Abstract   HTML   EPUB   XML   PDF
Tapiwa Dube, Leon M. Brummer, John H. Hall, Mpinda F. Mvita
 
Vol 25, No 1 (2022) The implications of the African Continental Free Trade Area on South African agricultural trade: An application of the partial equilibrium mode Abstract   HTML   EPUB   XML   PDF
Thembalethu M. Seti, Olebogeng D. Daw
 
Vol 25, No 1 (2022) Sustainable supply chain integration: An exploration of South African fast-moving consumer goods manufacturers Abstract   HTML   EPUB   XML   PDF
Sa'diyah Ebrahim, Wesley Niemann, Theuns Kotzé
 
Vol 25, No 1 (2022) Rural-urban migration and the well-being of the migrant-sending households: An impact evaluation study Abstract   HTML   EPUB   XML   PDF
Gracious Nyoni, Umakrishnan Kollamparambil
 
Vol 25, No 1 (2022) The entrepreneurial intention-action gap and contextual factors: Towards a conceptual model Abstract   HTML   EPUB   XML   PDF
Paul Roos, Melodi Botha
 
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