Research collection
1226 publications
JOURNAL ARTICLEKabelo Nonyana · Mphoreng M. Mmako · Thulani B. Skosana
International Journal of Research in Business and Social Science · 2025
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ABSTRACT
Purpose of the study: Our quantitative correlational study investigates the association between the perceived organisational support of manufacturing company employees and their innovative work behaviour.
Design/methodology/approach: Our study included 423 employees from a manufacturing company in Gauteng, South Africa, selected using a convenient sampling method. We used descriptive statistics, chi-square, Kruskal-Wallis test, and regression analyses.
Findings: We found that manufacturing company perceptions of organisational support and innovative work behaviour differ based on age, job role, and tenure and are not different by highest completed qualification. Perceived organisational support had a positive significant relationship with innovative work behaviour.
Recommendations/value: The value of this study is that it allows company managers to realise that when they do not create a supportive culture, it leads to less innovation. Creating a supportive work environment positively impacts employees’ innovative work behaviour, builds a strong organisational innovative culture, and communicates innovation.
Managerial implications: Manufacturing company managers to diversify resources of support for employees and prioritise this approach for the administration. They should make organisational changes that consider the needs and expectations of the employees.
DOI 10.20525/ijrbs.v14i4.40371 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEJames David
International Journal of Research in Business and Social Science · 2025
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In 2014, Nigeria surpassed South Africa to become Africa's largest economy following a rebasing of its GDP. This achievement, however, obscured fundamental socio-economic vulnerabilities that insurgencies have subsequently revealed. In the last ten years, ongoing insecurity caused by groups such as Boko Haram in the northeast and the Niger Delta Avengers in the south has hindered Nigeria's development, affecting agriculture, oil production, education, and governance. The insurgencies have created a conflict trap, hindered progress, and exacerbated underdevelopment, resulting in Nigeria's growing fragility relative to other African economies. This research analyses the socio-economic impact of insurgencies from 2014 to 2024, highlighting the ways in which insecurity and governance failures have perpetuated cycles of violence and regression. This paper examines the mechanisms by which conflict impedes development, providing actionable insights for policymakers to formulate comprehensive strategies that disrupt these cycles and promote sustainable growth, thereby revitalising Nigeria's role as a leader in Africa's security and development goals.
DOI 10.20525/ijrbs.v14i4.40670 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMpipo Zipporah Sedio
International Journal of Research in Business and Social Science · 2025
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This paper aims to explore technological knowledge as a prerequisite for effective e-tutorship in an Open Distance e-Learning (ODeL) institution. In this paper, it is also aimed to examine how e-tutors' technological proficiency influences their engagement with students through the Learning Management System (LMS). A quantitative research approach was employed to address the research question with data collected through an observation technique tool conceptualized by the researcher. This tool tracked e-tutor engagement in the Learning Management System (LMS), specifically focusing on the frequency and types of interactions with students. The observation examined how technological proficiency affects online educational engagement by counting e-tutor postings and student reactions. The quantity of postings on each e-tutor's dashboard and student reactions were the main contextual factors analyzed. The study found that tutor engagement levels depend on technological competence, which affects e-tutors' capacity to conduct discussions and encourage student learning. The LMS data demonstrated that tutors with advanced technological competencies exhibited higher interaction rates, fostering an active and collaborative learning environment. Conversely, limited technological proficiency among tutors correlated with reduced engagement, potentially affecting students’ learning experiences. These findings point to the importance of technological knowledge in enhancing e-tutorship effectiveness within ODeL institutions. The study recommends targeted professional development programs to strengthen e-tutors’ digital competencies, ultimately improving student support and learning outcomes in online education settings.
DOI 10.20525/ijrbs.v14i4.40680 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMalibongwe Cyprian Nyati · Simiso Msomi
International Journal of Research in Business and Social Science · 2025
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The article reports on the complementarity and substitutability of Macroprudential and Monetary policies in South Africa, based on the interactions of both Business and Financial cycles. To this end, a Dynamic Conditional Correlations and the Asymmetric Dynamic Conditional Correlations MGARCH models together with the Granger Causality model, the Artificial Neural Network VAR model, and the Structural VAR model, were adopted for the analyses of synchronization, causality, and the analysis of shocks to cycles, respectively. Empirical evidence obtained is such that, under conditions of financial and real economic stress in South Africa, there exists high synchronicity and bidirectional causality between CBCI and CFCI. Hence, Macroprudential and Monetary policies become complements, there exists interdependence between the two policies and actions of one policy contributes to the improvement of the other. However, under normal times there exist no synchronicity and a unidirectional causality relationship running from CBCI to CFCI, was observed. Under such conditions, Macroprudential and Monetary policies become substitutes, therefore, the two policies become independent of each other, hence, only one policy can achieve the desired outcome. Overall, a shock to one cycle is a major determinant of the fluctuations of the other cycle.
DOI 10.20525/ijrbs.v14i4.40900 Crossref citations0 OpenAlex citations
JOURNAL ARTICLERadiakga Thabang Molokomme
International Journal of Research in Business and Social Science · 2025
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Identifying research gaps is a key aspect of scholarly excellence, yet it remains a challenge for many novice researchers. Despite the emphasis on innovation in academia, early-career scholars often struggle to differentiate genuine gaps from mere absences in the literature. This study examines these difficulties within social science research, exploring structural and institutional factors that shape the research journey. Using a qualitative, non-empirical approach, the study employs a systematic literature review and critical discourse analysis to synthesize scholarly arguments. Data were sourced from reputable databases, ensuring credibility through strict inclusion criteria. Thematic analysis identified key challenges, including difficulties in recognizing gaps, theoretical conceptualization, methodological rigor, and institutional constraints such as rigid paradigms, limited mentorship, and lack of interdisciplinary collaboration. Triangulation enhanced validity by evaluating sources across disciplines. Findings reveal that inadequate exposure to academic discourse, weak theoretical grounding, and insufficient methodological training hinder gap identification. The study underscores the need for structured mentorship, enhanced training, and critical engagement with theory to support emerging scholars. Addressing these barriers contributes to research capacity building in social sciences, highlighting the importance of fostering innovative and impactful academic contributions.
DOI 10.20525/ijrbs.v14i4.40920 Crossref citations0 OpenAlex citations
JOURNAL ARTICLESophy Mogatlogedi Moloko · Idah Moyo · Livhuwane Tshivhase
International Journal of Research in Business and Social Science · 2025
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Caregivers play an essential role in the prevention and management of childhood illnesses. The experiences caregivers encounter when utilizing healthcare services for children under-five years of age profoundly influence their propensity to use these services in the future. This paper aims to explore the positive experiences of caregivers utilizing under-five child healthcare services in Vhembe district healthcare facilities. A qualitative, explorative and descriptive design was used for this study. Sixteen caregivers were purposefully sampled, and in-depth individual interviews were conducted. Braun and Clarke's (2006) thematic analysis steps were followed to analyze the data. Trustworthiness criteria were observed, and ethical approval was obtained for the study. The findings show that caregivers had positive experiences with the service they received. The care was of good quality, as reflected in timely service provision, availability of medicines, nurses' competence and professionalism, and person-centred care. The healthcare environment was welcoming; communication was effective, and nurses portrayed a positive attitude, resulting in caregivers' satisfaction with the care received. Caregivers felt Supported and empowered as they were involved in childcare. Positive experiences are crucial for the optimal utilization of healthcare services and improved health outcomes. The findings highlight the need to enhance staff competency and professionalism by mandating IMCI training.
DOI 10.20525/ijrbs.v14i4.41400 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEGodfrey Maake
International Journal of Research in Business and Social Science · 2025
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This study examines employees' perceptions regarding employment relationships, work engagement (WE), and performance management systems (PMS) within specific South African National Departments. This subject has not been thoroughly investigated in prior research within a comparable context. Despite extensive research on PMS, employment relationships, and WE, there remains a notable gap in comprehending employees' perceptions of these elements within the chosen South African National departments. This research aims to address the existing gap and provide a thorough understanding of these important aspects. This research is of significant importance and urgency. The research employed quantitative and cross-sectional designs. This study included 400 administrative employees, who were purposively selected from a population of 10,660. The research focused on employees at job levels 1 to 12, specifically those who were permanently employed and possessed a minimum of five years of experience within the department. A structured questionnaire was utilised as the primary instrument for data collection, comprising closed-ended questions. Descriptive statistics were conducted using SPSS to evaluate the reliability of the measurement instrument. The study results revealed mixed perceptions among respondents; nonetheless, there is a predominantly positive view regarding compliance, fairness, good faith, and truth within the selected government departments. The study indicated that respondents exhibited a notably positive perception of vigour, dedication, and absorption in their work. A moderate positive perception was noted regarding the understanding of PMS, PMS alignment, and the focus on performance management. This study presents practical implications, emphasising the importance for managers to prioritise employee attitudes towards the performance management system (PMS), alignment of performance management, organisational culture, and the employee performance review process, rather than solely comprehending the PMS process itself.
DOI 10.20525/ijrbs.v14i4.42121 Crossref citations1 OpenAlex citations
JOURNAL ARTICLENtsieni Teresia Dzhugudzha · Kitty Uys · Enos Ramano
International Journal of Research in Business and Social Science · 2025
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Intellectual disability is a developmental disorder that markedly affects cognitive and adaptive functioning. Learners with mild intellectual disability are capable of engaging in various occupations, including activities of daily living, leisure, social interactions, and employment. Employment is frequently regarded as a critical measure of successful outcomes following education. Nonetheless, individuals with mild intellectual disabilities often exit the educational system lacking the workforce readiness skills—such as communication, social skills, self-management, responsibility, problem-solving, decision-making, and job-specific competencies—essential for sustained employment in the open labour market. Low intelligence quotients restrict community engagement. The researcher noted that South Africa does not have adequate systems to facilitate the successful transition of these learners from school to the workplace. This research investigates the experiences of educators and occupational therapists to delineate concepts related to facilitating school-to-work transitions for learners with mild intellectual disabilities. A qualitative exploratory research design was utilised. Fifteen educators and eight occupational therapists from schools for learners with mild intellectual disabilities in the Gauteng province, Tshwane region, were selected through purposive sampling. Data were collected via five focus group discussions until saturation was achieved and analysed thematically. Five primary themes were identified: challenges associated with the Differentiated Curriculum and Assessment Policy Statement (DCAPS), accomplishments within the DCAPS framework, collaborative initiatives, resource deficiencies, and learnership placement. Educators and occupational therapists could support learners in specific domains; however, they encountered systemic challenges. This study generated significant data for policymakers, the Department of Education, occupational therapists, and vocational skills training educators in schools for Learners with Special Education Needs, aimed at facilitating a successful school-to-work transition for learners with mild intellectual disabilities.
DOI 10.20525/ijrbs.v14i4.41440 Crossref citations0 OpenAlex citations
JOURNAL ARTICLESuares Clovis Oukouomi Noutchie
International Journal of Research in Business and Social Science · 2025
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The adoption of Western-style judicial attire, particularly wigs, by black judges in Africa has long been a contentious issue. Originating from colonial history, this practice raises significant questions about cultural identity, autonomy, and the symbolic meanings of such attire. Judicial wigs, designed for the cultural and climatic context of 17th-century England, were transplanted to Africa during colonial rule, where their relevance has been increasingly challenged. This paper explores the historical roots of judicial wigs, their symbolic role, and their implications in post-colonial African judicial systems. Using decolonization theories and cultural identity frameworks, the paper argues that retaining this tradition perpetuates symbolic degradation and alienation from African heritage. Judicial reform efforts across Africa are examined to identify culturally meaningful alternatives that uphold judicial decorum while embracing local traditions. By advocating for attire reflective of African heritage and dignity, the paper contributes to broader discussions on decolonization and institutional reform in post-colonial societies.
DOI 10.20525/ijrbs.v14i4.41891 Crossref citations1 OpenAlex citations
JOURNAL ARTICLESuares Clovis Oukouomi Noutchie
International Journal of Research in Business and Social Science · 2025
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Education remains a cornerstone of sustainable development and social equity, particularly in post-apartheid South Africa, where historical disparities in access and quality persist. The Basic Education Laws Amendment (BELA) Bill introduces wide-ranging reforms, including the compulsory introduction of Grade R, regulation of school admissions and language policies, formalisation of homeschooling, and a complete prohibition of corporal punishment. These reforms aim to enhance fairness and inclusivity but raise critical questions regarding constitutional rights, cultural diversity, and the socio-political feasibility of implementation. This article critically analyses the BELA Bill within an international context, drawing on comparative insights from multilingual and education-forward countries such as Canada, Finland, Norway, and New Zealand. Through a qualitative review of policy documents, academic literature, and case studies, the study identifies opportunities and challenges in implementing the bill’s provisions. The analysis highlights the importance of stakeholder engagement, capacity building, and robust monitoring frameworks to ensure successful reform. Aligning with global trends in education transformation, the BELA Bill presents an opportunity to redefine South Africa’s education system as more inclusive, equitable, and responsive to societal needs. However, the realisation of these goals will depend on pragmatic, context-sensitive implementation that accounts for South Africa’s diverse linguistic and cultural landscape.
DOI 10.20525/ijrbs.v14i4.41930 Crossref citations0 OpenAlex citations
JOURNAL ARTICLESuares Clovis Oukouomi Noutchie
International Journal of Research in Business and Social Science · 2025
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The Social Relief of Distress (SRD) grant, introduced as an emergency measure during the COVID-19 pandemic, has become a critical support mechanism for millions of South Africans. Although initially implemented to address the immediate economic fallout of the pandemic, the grant has persisted beyond the crisis, evolving into an essential component of the country’s social protection landscape. Its discontinuation at this stage would have devastating consequences, particularly for the large population of unemployed youth in townships who rely on the grant for basic survival, including securing a daily meal. Unlike other targeted grants such as those supporting children, the elderly, or students, the SRD grant is uniquely positioned to address the needs of working-age individuals excluded from formal employment and other social programs. In a context where South Africa’s apartheid legacy continues to shape patterns of poverty, marginalisation, and inequality, the SRD grant serves not only as a poverty alleviation tool but also as a vehicle for redress and inclusion. This paper advocates for institutionalising the SRD grant by transforming it into a permanent Basic Relief Income (BRI) program, designed as a near-universal income support for working-age adults with low or no income. The BRI is envisioned as a sustainable and inclusive safety net that recognises the socio-historical context of dispossession and responds to the structural exclusion faced by millions. By framing income support as both a developmental and restorative intervention, the proposed BRI model can play a vital role in promoting economic participation, social cohesion, and long-term national stability.
DOI 10.20525/ijrbs.v14i4.41940 Crossref citations0 OpenAlex citations
JOURNAL ARTICLESuares Clovis Oukouomi Noutchie
International Journal of Research in Business and Social Science · 2025
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This paper critically examines the consolidation of executive power in Africa through constitutional amendments, often referred to as “constitutional coups,” and its correlation with the resurgence of military interventions. The study’s objective is to explore how the removal of presidential term limits, electoral law manipulation, and similar structural changes contribute to the erosion of democratic norms, institutional accountability, and political stability. Using a conceptual and theoretical analysis grounded in recent case studies, the paper demonstrates how these tactics entrench aging political elites and deepen systemic challenges such as corruption, poverty, and tribalism. It highlights how gerontocracy and ethnically skewed political appointments generate exclusionary governance structures that monopolize key institutions, including the judiciary, legislature, and the military, within dominant ethnic factions, thereby intensifying political marginalisation and social unrest. The paper argues that when peaceful mechanisms for political transition are closed off by such legal manipulations, the likelihood of mass protest and military coups increases. As a policy response, the study recommends the codification of African Union norms on constitutional amendment procedures, the enforcement of term limits, and the strengthening of continental early warning systems. These measures are vital for restoring institutional checks, deterring authoritarian entrenchment, and safeguarding democratic governance across the continent. The paper thus contributes to the discourse on constitutionalism and political accountability in Africa by offering practical, policy-relevant strategies for reform.
DOI 10.20525/ijrbs.v14i4.42010 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMahlako Mashu Mothema · Ntsieni Fitzgerald Ramasimu · Godfrey Maake
International Journal of Research in Business and Social Science · 2025
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Research on job satisfaction (JS) and work engagement (WE) has been conducted in the context of the South African public sector; however, there remains a gap in understanding the relationship between JS and WE within the offices of specific government departments. This study sought to investigate the correlation between work engagement and job satisfaction among administrative employees. The South African Government is viewed as a failed state because of its difficulties in delivering efficient and effective services to its citizens, which may undermine public trust in institutions. The study sought to ascertain that managers in a chosen government department recognise the correlation between job satisfaction and work engagement. A quantitative research approach employing a cross-sectional design was implemented, utilising two established questionnaires on job satisfaction and work engagement, which were distributed to administrative employees (n = 180) through Google Forms. Participants were selected using the snowball sampling method. The collected data underwent analysis through factor analysis. The data obtained from 180 respondents indicated a positive correlation between work engagement and job satisfaction. Management should prioritise the enhancement of work engagement, as it directly impacts job satisfaction and can lead to improvements in both employee and organisational performance. This alignment may improve employee motivation and the contributions employees make to the organisation. This study emphasises the significant correlation between employee engagement and job satisfaction, especially among administrative staff. This will assist the organisation in aligning its policies with employee expectations.
DOI 10.20525/ijrbs.v14i4.42182 Crossref citations2 OpenAlex citations
JOURNAL ARTICLEMpho Mzingelwa · Stephen Mutula
International Journal of Research in Business and Social Science · 2025
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Livestock theft is a critical issue in South Africa. The existing research on livestock theft in South Africa remains fragmented and lacks a comprehensive synthesis. This study is a systematic review, and aims to fill this gap by compiling, analysing and synthesizing the existing research on livestock theft in South Africa. The study addresses four key research questions: (1) Theories and models applied to livestock theft research; (2) Methods used in studying livestock theft; (3) Primary dimensions influencing livestock theft; and (4) Gaps in the literature and future research directions. Findings reveal a range of theoretical perspectives applied to the study of livestock theft, including criminological theories like Routine Activity Theory, Crime Pattern Theory, and Rational Choice Theory. These theories offer frameworks for understanding various aspects of livestock theft, such as motives, patterns, and prevention strategies. Methodological diversity is evident, with interviews being the most common approach, alongside literature reviews, secondary data analysis, and focus groups. Gaps in the literature suggest areas for future research, including the integration of theoretical frameworks, adoption of mixed-methods, Design Science Research Methodology (DSRM), and enhanced triangulation of data. There is a call for practical use case studies demonstrating successful implementation of prevention strategies and technologies. Furthermore, understanding the roles of various structures and institutions, including community forums and traditional leaders is crucial for developing effective interventions. In conclusion, the research contributes by consolidating fragmented knowledge on livestock theft and identifying areas for further investigations.
DOI 10.20525/ijrbs.v14i3.36201 Crossref citations1 OpenAlex citations
JOURNAL ARTICLELindiwe Nxumalo · Sphume Dlungwane · Bomi Cyril Nomlala
International Journal of Research in Business and Social Science · 2025
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The spate of failures and scandals in the basic materials sector in South Africa and globally bring into question not only the ethics of business leaders but primarily corporate governance and the role of boards in safeguarding the shareholders' wealth. The aim of the study was to ascertain the relationship between corporate governance and firm profitability of firms in the basic materials sector listed on the Johannesburg Stock Exchange. Five corporate governance characteristics are observed on two profitability measures, return on assets and return on equity and Tobin’s Q as the market indicator using a cross-sectional time-series panel data method of 54 firms in the basic materials sector listed on the JSE from 2017 to 2021. A regression analysis model is used to ascertain whether and to what degree a relationship exists between corporate governance and firm profitability within JSE-listed basic materials sector firms. The results show that corporate governance characteristics have a mixed impact on firm profitability, with some indicating a negative or no significant relationship, highlighting the complexity of this association. This study proves that if a firm chooses suitable corporate governance characteristics, the profitability of a firm can be enhanced. The outcome of this study should have implications for academic thoughts for further research on this subject and calls for a more concerted effort for boards to implement more prudent corporate governance mechanisms to future-proof the business of the basic materials sector.
DOI 10.20525/ijrbs.v14i3.37591 Crossref citations2 OpenAlex citations
JOURNAL ARTICLESphume Dlungwane · Bomi Cyril Nomlala
International Journal of Research in Business and Social Science · 2025
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Financial literacy is a critical factor that significantly impacts the success and achievement of small and medium enterprises' (SMEs) objectives. Unfortunately, many SMEs struggle with inadequate financial literacy, which hinders their ability to make informed decisions, manage resources effectively and drive growth. This knowledge gap can lead to poor financial planning, inefficient resource allocation and a lack of resilience, ultimately threatening the long-term sustainability of these businesses. By prioritising financial literacy, SMEs can enhance their capacity to develop realistic financial projections and budgets. This study investigated the level of financial literacy among small and medium enterprises (SMEs), examining both their knowledge and practical applications of financial concepts. Additionally, the research explored the correlation between SMEs' financial literacy and their socio-demographic characteristics, such as business size, industry, owner's age, education, and experience. A quantitative research approach was employed to achieve the study's objectives and primary data was collected through a questionnaire survey administered to a sample of 105 small and medium enterprises (SMEs) located in the uMgungundlovu District of KwaZulu-Natal, South Africa. The data analysis was conducted using SPSS version 23, leveraging both descriptive and inferential statistics to extract insights and meaning from the data. The findings of this study indicate that small and medium enterprises (SMEs) in the uMgungundlovu District exhibit low levels of financial knowledge and practice. Notably, the research revealed significant positive correlations between financial knowledge and various factors, including: age, qualifications, number of employees and annual turnover. A positive relationship was also established between financial practice and annual turnover. This study recommends that stakeholders, for instance, government agencies and banks should organise financial education programmes that invest in improving financial practices of small and medium enterprises. It is also recommended that small and medium enterprises pursue short courses in basic accounting to improve their knowledge base.
DOI 10.20525/ijrbs.v14i3.37600 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEHannah Dunga
International Journal of Research in Business and Social Science · 2025
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Marriage, despite its evolving role in society, has for generations played a fundamental role in shaping social relations. This paper examines household income by gender and the marital status of the head of household, with a focus on assessing the average total incomes for these different groups. The significance of household income in determining a household's poverty status cannot be overstated. While the use of multidimensional measures of poverty, such as the Multidimensional Poverty Index (MPI) and other household resources, has increased, it remains true that these measures are directly influenced by the household's income level. Therefore, household income continues to be the primary determinant of poverty. Analyzing income dynamics by gender provides insight into broader household issues, such as gender relations and the significance of marital status in the 21st century. The study employed Ordinary Least Squares (OLS) regression and descriptive analysis to derive the results. The findings indicate that married individuals have higher household incomes compared to all other groups. Notably, never-married single females have the lowest income among these groups. The analysis also reveals that, on average, males have higher incomes than females within the same marital status categories. These results confirm that both gender and marital status continue to influence household income levels. The policy implication is that, while marriage cannot be regulated, gender disparities can be addressed to ensure that individuals with the same qualifications and experience receive equal pay. To address these disparities, it is recommended that policies focus on promoting equal pay for equal work and enhancing women's economic empowerment, particularly for vulnerable groups. Supporting cohabiting households through legal and financial protections will also contribute to improved economic stability. These measures aim to reduce income disparities associated with gender and marital status, ultimately fostering greater social equity and economic growth.
DOI 10.20525/ijrbs.v14i3.37762 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEMelikhaya Skhephe · Simbongile Mditshwa
International Journal of Research in Business and Social Science · 2025
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This study aimed to investigate how accounting teachers use current technological apps to modernize accounting instruction and guarantee that students acquire critical 21st-century skills. The researcher used a case study research design in conjunction with a qualitative approach to achieve this goal. The authors employed semi-structured interviews to collect data from accounting instructors, using a sample of six educators who were conveniently and purposefully chosen. The results showed that, despite the availability of programs to support accounting instruction, accounting teachers do not use technology to teach accounting. The study also shows that some educators are eager to learn about and make use of the various technological tools at their disposal to better assist their students. The study also found that the secret to modernizing accounting education is forming alliances with networking corporations and academic institutions. To teach accounting, it is imperative that teachers receive retraining and that infrastructure be provided. The authors recommend that, higher education institutions, such as universities, must provide teachers with comprehensive training on all facets of technology use. Teachers who are currently employed by the education department should get training from ICT specialists in the basic education department on pedagogical topic knowledge that may be utilized to update accounting instruction.
DOI 10.20525/ijrbs.v14i3.37910 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEEmmanuel Oseifuah
International Journal of Research in Business and Social Science · 2025
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Effective tax systems rely on tax literacy and tax compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising tax revenue to fund public services and infrastructure development to achieve the United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According to the 2024 Revenue Statistics in Africa report, jointly undertaken by the African Union Commission (AUC), African Tax Administration Forum (ATAF), the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the average tax-to-GDP ratio was 16% in African countries in 2022, compared to 19.3%, 21.5% and 34.0% respectively for Asia and the Pacific, Latin America and the Caribbean, and OECD countries. Despite being recognised as a critical aspect of tax compliance, the role played by political legitimacy in taxpayer compliance behaviour remained under-explored in developing countries. This study proposes an Augmented Theory of Planned Compliance Behaviour (ATPCB) framework, based on Ajzen’s (1991) theory of planned behaviour (TPB) and both the deterrence and accommodation theories of compliance, to predict taxpayers’ compliance behaviour, especially in developing countries. The framework comprises four components: attitude, subjective norms, perceived behavioural control, and political legitimacy. The findings of this study have implications for policymakers and researchers as it will assist future research in providing a structured approach for assessing taxpayers’ compliance behaviour. Also, it will provide interested parties with a better understanding of the combined effects of individuals’ beliefs, attitudes, norms, and political legitimacy on tax compliance. Lastly, the study will assist governments in deciding the future course of action towards effective policymaking for taxation and revenue mobilisation.
DOI 10.20525/ijrbs.v14i3.38230 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEHannah Dunga
International Journal of Research in Business and Social Science · 2025
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Poverty persists in many countries especially those in the sub-Saharan African region where the levels have been getting worse. The extent of poverty has been worsened in the last 5 years by the many exogenous factors that have gone beyond the control of individual countries. From Covid-19 in late 2019 to early 2020 going all the way to 2021, to Ukraine Russia war that disrupted global supply chains, to the war between Israel and Hamas that have left countries divided. Several countries have also witnessed natural disasters like cyclones and heavy rains and tidal waves that have caused irreparable damage to livelihoods. In the wake of these external factors over and above country specific a number of governments introduced social grants as safety nets to help households in danger of abject poverty. This study assesses the dynamics of poverty within social grant-dependent households in South Africa, exploring the extent to which social grants mitigate poverty across varying levels of deprivation. Using 2023 data from a representative national survey, the analysis applies conditional probability models to examine the influence of social grants on household poverty risk, considering three distinct poverty thresholds: the Food Poverty Line, the Lower Bound Poverty Line, and the Upper Bound Poverty Line. Findings reveal that households receiving grants experience a statistically significant reduction in poverty risk, particularly at the lower poverty levels, underscoring the effectiveness of grants as a targeted poverty alleviation tool. However, unemployment, single-headed households, and racial disparities are found to compound poverty risk, pointing to the need for an integrated approach that combines social grants with employment and empowerment programs. Female-headed households are especially vulnerable, showing a higher likelihood of poverty across all poverty lines, likely due to factors such as lower income and greater caregiving responsibilities. The study concludes that while social grants play a critical role in reducing poverty risk, additional measures are essential for addressing the underlying socioeconomic disparities that affect poverty dynamics. Recommendations include increasing grant values to match inflation, expanding job creation efforts, and implementing targeted support programs for the most vulnerable demographics, particularly single-parent and female-headed households. These measures would enhance the efficacy of social grants and support long-term poverty reduction efforts in South Africa.
DOI 10.20525/ijrbs.v14i3.38240 Crossref citations0 OpenAlex citations