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The defining characteristic of CI practice is the implementation and strict adherence to ethical principles. While there is evidence of ongoing CI practices by corporations, critics argue that there is a dearth of scientific research on the implementation and enforcement of CI ethics. Critics contend that the absence of ethical adoption and enforcement of competitive intelligence (CI) principles has created a nebulous zone that blurs the distinction between CI and industrial espionage. The adoption and implementation of competitive intelligence (CI) ethics guarantees that companies engage in ethical and legal CI practices. It improves the standing of companies and reduces the cost of having to restore a damaged reputation. The aim of this study was to determine the level of acceptance of corporate integrity ethics in the ICT industry in South Africa. Furthermore, the objective is to evaluate the strategies employed for enforcing ethical practices and the various elements that impact the adoption of corporate integrity ethics in the ICT industry in South Africa. The research employed a quantitative approach, utilizing a web-based questionnaire to gather data from professionals working in the South African ICT business. The study discovered that South African ICT companies fully embraced CI ethics. Furthermore, the study identified seven elements that have an impact on the adoption of CI ethics, as well as multiple approaches for enforcing ethical practices. As a result, South African ICT enterprises are able to save money that would otherwise be spent on repairing their reputation after being accused of industrial espionage. Furthermore, companies should enhance and diminish aspects that have a positive and negative impact on the adoption of CI ethics, respectively.

With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely adopted to perform key tasks in economic activities. The audit profession has also embraced AI in the performance of its function in carrying out activities like audits, oversight, and advisory functions. The application of AI has been met with acceptance, given its advantages in some quarters and with resistance/scepticism in some. Proponents table benefits such as improved sampling procedures, reduced labour, and time in performing audits, increased efficiency, and effectiveness (due to increased audit coverage) including improved audit quality. Opponents raise pragmatic concerns such as the violation of ethical principles governing the audit profession, potential biases (loss of employment) as well as the challenges of coordinating machine and human activities. The study has two objectives. Firstly, to explore the role of AI in the external audit function. Secondly, to evaluate the ongoing debates on artificial intelligence and external auditing and assess the implications of using AI in the external audit function. The study adopts a qualitative research approach, employing a critical literature review. The study will accentuate the controversies and convergences among researchers on the role and implications of applying AI in external auditing to bring to light possible research gaps that can be explored by future researchers on the subject area. Highlighting the potential externalities of using AI has both theoretical and practical implications.

This study aims to explore the culture of reading literary texts in higher education and the strategies that can enhance the acquisition and learning of the content knowledge for both English Language and Literature in English. The study adopted an interpretivist paradigm and qualitative research design. The study is qualitative in nature. Language in/for/with content and schema theories form the basis for the study. The former holds that language cannot be acquired outside content whilst schemata are stored mental structures that determine the acquisition of new knowledge; thus, literary content knowledge may not be acquired/learned outside linguistic and communicative competencies and vice versa. Data were collected from the relevant literature from the past six years. It was interpreted and analysed thematically. The results showed that students' habit of reading is poor which affects their academic performance. In addition, new technological devices make learning easier and more accessible, but it negatively affects students' ability to read authentic texts for information and entertainment. The study therefore concludes that university students do not read literary texts because of the bad use of information and communication technology. However, the use of digital libraries could improve the situation. The findings suggest that institutions of higher learning should have strategies to engage linguists and literary scholars in the habit of reading literary texts. University libraries should be equipped with relevant and updated digital reading materials.  

Within the largely rural OR Tambo District Municipality (ORTDM), a significant number of community members continue to experience victimization annually. Crime continues to be a persistent issue for both individuals and society at large, with no resolution or justice achieved in its wake. The prevalence of crime in society significantly impacts individuals' behavior, residential choices, and decisions regarding their social activities, including the selection of locations and timing. Typically, individuals tend to experience an increase in fear of becoming a victim of crime, rather than a decrease. This article is characterized by its qualitative approach and use non-probability sampling methodologies. The study aimed to investigate the involvement of traditional leaders in safeguarding women, children, and the elderly from being victimized within the ORTDM community, encompassing the local municipalities of KSD, Ingquza Hill, Mhlontlo, Nyandeni, and Port St. Johns. The primary objective of this discussion paper was to ascertain the specific categories of criminal activities occurring within the territories governed by traditional leaders. This study further demonstrates the significance of examining rural crime and uncovers obstacles that hinder crime prevention in the ORDM. Fifty-eight traditional leaders were interviewed as crucial informants and custodians of the customs of different groups. Traditional leaders, research participants, and community members shared accounts of rape and murder during Imbizos. These incidents involved school-going youngsters and older individuals, including those as old as 95 years. A number of individuals in the neighborhood had paralysis, while others were deprived of their retirement benefits. Traditional leaders argue that, despite this circumstance, the criminal justice system does not give priority to the rights of the victims. The findings together indicate that traditional leaders are involved in the creation, implementation, and monitoring of crime prevention strategies. Nevertheless, the absence of financial support from the government hinders the implementation of crime prevention activities within its jurisdiction. The analysis confirms that crime prevention is an enduring objective. Investing in traditional leaders has the potential to enhance the overall societal well-being.

This research study investigated the critical role of school social workers within the educational landscape of Mankweng Circuit, South Africa. School social workers play a pivotal role in addressing the multifaceted challenges faced by students, their families, and school communities. Through a qualitative research approach, we conducted in-depth interviews with principals and circuit managers to explore their perspectives on the role of school social workers in promoting holistic student development, improving school climate, and addressing socio-emotional barriers to learning. The findings uncover the multifaceted challenges faced by school social workers, including limited resources, high caseloads, and the need for ongoing professional development. The implications of this research are significant, shedding light on the critical need for recognising and investing in the roles of school social workers in South African education. The insights gained from this study can inform policymakers, educators, and stakeholders in the field of education on the imperative of integrating school social workers into the educational system as vital contributors to the overall success and well-being of students. Ultimately, this research contributes to the ongoing discourse on strengthening the educational support system in South Africa and beyond.

The quality of Physical Science education in rural South African schools is a matter of significant concern, particularly in the context of the country's development goals aimed at uplifting education standards in these areas and nurturing a more skilled workforce. Physical Science plays a pivotal role in enhancing scientific literacy across the nation. This qualitative study, framed within Vygotsky's sociocultural theory, sought to identify the challenges faced by Physical Science educators in improving Grade 12 results in rural schools in Vuwani. Data were collected through semi-structured interviews and classroom observations involving a purposive selection of ten Physical Science educators from among 49 schools within the district. Thematic analysis was applied to the collected data, yielding insightful interpretations. The findings, primarily from interview responses, reveal that Physical Science educators in Vuwani grapple with various challenges. These challenges encompass resource scarcity, excessive workloads, inadequate support from school management teams (SMT), insufficient training when curricula change, overcrowded classrooms, and suboptimal learning environments. This study underscores the importance of fostering collaborative partnerships between schools, local communities, and business sectors. In particular, it recommends that businesses extend their support to rural schools, addressing infrastructure deficiencies and resource shortages. Such collaborative initiatives between government entities and businesses can enhance the overall quality of education in rural areas, ultimately mitigating the skills deficit and contributing to the nation's socioeconomic development goals.

This discursive study explores the attempt to create feasible job creations for young graduates from various higher education institutions across South Africa. A systematic review of various literature sources on the phenomenon argues that entrepreneurship education can create and develop in students creative and innovative, business initiatives, risk-taking, strategic business minds, appropriate decision-making, and opportunities in diverse entrepreneurship activities, after graduation. The integration of entrepreneurship education into higher education across South African Higher Education will boost national economic development. The existing Department of Higher Education's initiative of Entrepreneurship Development into the country's Higher Education requires assessment and repositioning for effective approaches that can actualize the objectives of the initiative. The study recommends the need for universities' managements to re-strategise and connect theory with practical, in diverse significant collaborations with various private businesses, government institutions, and Non-Governmental Organisations.

The South African Police Service (SAPS) has implemented a shift system in which police officers are scheduled to work for four consecutive days, resulting in a total of 48 hours per week. The implementation of the 12-hour shift pattern has been found to have an adverse effect on police officers. Consequently, this appears to have a detrimental effect on police effectiveness. Studies investigating the effects of the 12-hour shift have revealed that this work schedule significantly influences the reaction time, sleep patterns, and overall health of police officers, thereby impacting their performance. This study aims to provide a qualitative analysis of the effects of the 12-hour shift on police performance at Pretoria Central (SAPS) Police Station in Gauteng Province, South Africa. Data was collected from eight (8) individuals from the SAPS, namely at Pretoria Central Police Station, using semi-structured interviews. The participants have suggested that officials in the SAPS should evaluate the existing shift structure and increase the deployment of police officers at the police station. This would help alleviate the workload of the officers and enhance service delivery.

The Office of the Auditor-General in South Africa conducts audits of local government institutions, among other public-sector entities, to assess the current financial condition of municipalities and provide audit opinions for a certain fiscal year. Municipalities are obligated to maintain clean audits to avoid financial fines. However, the significance of clean audit outcomes lies in their ability to ensure successful service provision to the citizens. The Auditor-General's municipal audit findings reveal that several municipalities obtain clean audits, notwithstanding their inadequate performance in terms of service delivery. South Africa has a few municipalities that have successfully achieved desirable audit outcomes, with Midvaal Local Municipality being a notable example of consecutive clean audits. This study aims to evaluate whether the clean audit outcomes of Midvaal Local Municipality may serve as reliable indicators of effective service delivery within the municipality. The article utilizes a literature review and an online qualitative questionnaire survey with open-ended questions as approaches for collecting data. The article's findings highlight that the municipality has implemented effective management processes, also known as internal controls, which enable Midvaal to deliver services to its citizens in an effective and efficient manner. This management techniques may effectively determine the quality of service delivery within the municipality. They have a favorable impact on the municipality's financial viability, which directly results in clean audit conclusions.

The study's objective is to examine the impact of ESG investing on the stock performance of financial service providers in South Africa (SA) during the COVID-19 pandemic. This has significant ramifications for the usefulness of ESG investing during a crisis period. To this end, the study employs the panel nonlinear autoregressive distributed lags (PNARDL). The study finds that ESG investing had a significant impact on stock performance. The error term in the PNARDL reveals that the share price of financial service providers in SA was significantly affected by ESG investing. The PNARDL shows that, on average, a 1 percent increase in ESG investing increased stock price returns by 5 percent, cetiris paribus. This crucial finding has significant implications. It implies that ESG was another significant resilience factor behind the stock performance of financial service providers. Moreover, the PNARDL found that reducing ESG investing negatively affected stock price returns, while increasing ESG investing positively affected stock price returns during COVID-19. Hence, the study recommends that financial service providers increase ESG investing during a crisis period.

Stakeholders receive a comprehensive message that includes financial information, non-financial information, and a forecast for the future. Chairman’s disclosure is susceptible to manipulation by directors resulting to less transparency and thereby misleading the stakeholders. An evaluation of the chairman's messages in relation to financial performance is conducted in this study. The study examined the top 40 listed companies on the Johannesburg Stock Exchange for the year 2021, using the Gunning Fog Index as a measure of readability of the chairman's statement and Return on Equity (ROE) as a measure of financial performance. In order to determine the relationship between the chairman's statement readability and the company's financial performance, multiple linear regression was applied. This study found that as company performance increases, readability becomes more difficult. In contributing to existing literature, the study examines how the chairman's statement is correlated with financial performance from a South African viewpoint.

Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure.  To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes.

The COVID-19 pandemic had a significant impact on the pharmaceutical industry, leading to severe interruptions in global medicine supplies. Both large and small businesses implemented exceptional strategic efforts to mitigate the impact of the infection and minimize the resultant financial harm. A total of twenty-five semi-structured interviews were carried out with pharmaceutical supply chain experts in South Africa in order to gain insight into the strategic reactions and long-term impacts of these responses, as perceived by the participants. The occurrence of strategic reactions seems to resemble those observed in prior instances of disruptions in the pharmaceutical supply chain, but with some degree of variation. These solutions encompass methods for addressing the specific supply chain disruption, managing the reality of supply chain disruption to efficiently handle low switching costs, and implementing attempts to recover by increasing the customer experience. These strategic initiatives were expected to lead to the permanent closure of numerous pharmaceutical enterprises, increased consolidation in the global pharmaceutical supply chain, and long-term changes in responsiveness and efficiency improvements.

Events that unfolded in the past decade- the ease of new entrants into the South African banking sector, uncertain economic outlook, the 2008 global financial crisis, competition within the South African banking sector, have changed the retail banking landscape in South Africa. Retail banks are under tremendous pressure to realign their banking operations to meet these global challenges. Conforming to the mounting pressure in the South African banking sector, Barclays PLC a major shareholder in Barclays Africa Group now (Absa bank) announced its departure from the bank. A move that made it lose its strategic partner with over 100 years of experience working in Africa. The departure was received with mixed reactions across the banking landscape. Research on customer engagement in South African banking sector is still in its infancy and no study has been undertaken to determine the impact of customer engagement on organisational change communication during episodes of organisational change. To address this research gap, this study seeks to determine the impact of customer engagement on organisational change communication at Absa bank in the greater Durban area. The study adopted a quantitative research paradigm, with a pre-coded structured closed ended questionnaire on a 5-point Likert scale administered to a target population of 650 000 Absa customers in the greater Durban area. Sekaran statistical table was used for sample selection. A sample of 384 customers was selected using convenience sampling a non-probability sampling technique. Some notable conclusions resulted from the extensive statistical analysis, which were also validated by national and international studies undertaken by various researchers, who also demonstrated concordance or discordance with the current findings and were appropriately referenced.

The ostensible gravity of rapidly increasing the numbers of homeowners producing green electricity and heat energy in their homes cannot be overlooked for sustainability. However, there is a dearth of research on the existence of barriers to, and the drivers for energy switching among South African households. Thus, this article explored the reasons for the adoption and non-adoption of renewable energy technologies by examining the motivations for, as well as the barriers to the installation or retrofitting of the microgeneration technologies in KwaZulu-Natal a province of South Africa. The purposive sampling approach was used to collect data from 19 university academics through semi-structured interviews. The data were interpreted through content and descriptive analysis. The findings of the study indicated several reasons why house owners are motivated to adopt microgeneration technologies and this included self-sufficiency, saving on energy costs, the desire to protect the environment. On the other hand, the house owners put forward the following reasons for not adopting: high initial costs, lack of adequate information about the technologies, as well as the perceived complexity of the procurement process. These findings are essential for policy makers and other stakeholders, when developing policies and strategies to heighten the adoption rate of microgeneration. Based on the findings, it is recommended that the adoption process of the microgeneration should be well coordinated.

Security guards face victimization in the workplace as well as through the nature of their employment as first responders to criminal activity. Consequently, these risks threaten their job satisfaction, well-being, and turnover rate in the industry. Exacerbating the problem further is the dearth of scientific studies and reliable reports on the victimization of security guards specific to the South African context. Thus, the goal of the study is to explore the victimization of security guards working in Gauteng, South Africa. This paper is informed by 14 qualitative one-on-one interviews with security guards. The narrative accounts provide rich and descriptive data which were thematically analyzed. The findings suggest that security guards experience victimization in terms of their working conditions and crime victimization while on duty. Moreover, the implications of victimization are exposed. Interestingly, a recurring theme throughout the paper is the sense of powerlessness experienced by the participants as substantiated through literature. This paper makes a unique contribution to industry and academia due to the dearth of scientific studies and reports on the victimization of security guards specific to the South African context. Additionally, the paper advocates for working towards sustainable solutions through work engagement, awareness, training, and effective management strategies.

Annually, South African universities experience an overwhelming number of learners who are interested in enrolling with them because they are viewed as more appealing post-secondary school study options compared to technical and vocational education and training (TVET) colleges. Therefore, it is important to understand high school learners’ views of TVET colleges so that the issue of oversubscription at universities can be addressed and ensure TVET colleges are a favourable option for learners. In South Africa, most studies investigating TVET colleges as study options involve samples primarily of students already enrolled at TVET colleges. Therefore, this study aimed to investigate high school learners’ views on TVET colleges as a study option after high school. A qualitative study was conducted in which data was collected using a qualitative questionnaire from a sample of 42 high school learners from Grades 10, 11, and 12. Three themes were constructed from the data: the pull factors, the push factors, and the expectations of TVET colleges. Several misconceptions and expectations about TVETs were identified. As most studies used TVET students as study samples, the findings in this study have implications for TVET colleges as they provide insights into the perspectives of South African high school learners and how TVET colleges need to market themselves as viable study options.

Voting and elections are regarded as quintessential democratic and policy behaviours. The problem with elections is that they do not fully mean democracy. The rationale behind the latter is that regular, free and fair elections do not provide for individual freedoms, political equality, empowerment, an independent civil society, a free press, or scope for deliberation-all key components of liberal democracy. Moreover, elections serve as a pivotal instrument designed to express and simultaneously reinforce the principles (representation, equality, and participation) on which democracy is founded. In democracy, communities exercise their voting rights to elect their representatives, who in turn hold the bureaucracy accountable for implementing decisions that affect the welfare of local communities. Looking at South Africa among African countries, the introduction of a democratic dispensation came with opportunities for the previously excluded citizens. Therefore, Section 195 (1) of the Constitution of the Republic of South Africa, 1996, emphasizes that 'people' needs must be responded to and the public must be encouraged to participate in policy making. The Paper seeks to give a comparison of democracy and elections in selected African countries. Often countries tend to practice elections and perceive democracy differently. This conceptual paper employed the use of a desktop study and has retrieved its basic contribution and argument from the existing literature on democracy and elections in Africa. Furthermore, the article discovered that in most cases citizens’ beliefs, preferences and behaviors change through political engagement, and further recommends that during voting campaigns and elections, a diversity of issues such as culture, beliefs, tradition, and individual preferences should be considered.

The aim of this study is to examine the effect of abnormal accruals on abnormal tone in the Chief Executive Officer (CEO) statements of South Africa’s (SA) top 40 Johannesburg Stock Exchange (JSE) listed businesses in the 2021 financial year.  This study employs the quantile regression analysis and the generalised linear regression model.  For this evaluation, the Top 40 JSE-listed firms' integrated annual reports (IARs), which include the annual financial statements and CEO statements, were extracted from the companies' official web pages.  Findings revealed that abnormal accruals have a negative relationship with the abnormal tone used in the CEO statements of the top 40 JSE-listed companies. i.e., anomalous accruals and irregular tone move in different directions, as abnormal accruals increase, the abnormal tone in CEO statements decreases.  This suggests that abnormal accruals and abnormal tone do not co-occur and that companies with abnormal accruals do not conceal them using abnormal tone in their CEO statements.  We recommend that the amount of flexibility and judgment given to preparers of annual financial statements be reduced to lessen the use of earnings management practices.  The research adds to the sparse literature on tone management and earnings management in developing nations, particularly SA.

This study investigated the nature and operations of African migrant informal enterprises in Mandeni municipality. The study utilised a qualitative approach with an exploratory research design.  The participants were sampled using the purposive sampling and the semi-structured interviews were used to collect data from research participants who were African migrant informal enterprise owners. Thematic analysis was employed as a tool for data analysis.  The study established that African migrants own different informal enterprises in which they sell a variety of goods and most African migrants do not start businesses out of their own free will, rather, they do so in response to a lack of other alternatives, which makes starting a business appear to be the only possible option. These enterprises vary in size, scale, and operations.