JOURNAL ARTICLEEmmanuel Ndhlovu · Tafadzwa Jimu · Clainos Chidoko · Shadreck Nhorito
International Journal of Business Ecosystem & Strategy · 2026
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The research focused on the contribution of forensic accounting to the detection and prevention of money laundering in Zimbabwe. It sought to find out how forensic accounting methods are implemented, evaluate their effectiveness in ensuring compliance with the recommendations of the Financial Action Task Force (FATF), assess the contribution of forensic accountants to the activities of the Financial Intelligence Unit (FIU), understand the institutional challenges of implementation, and create an integrated forensic accounting model. The researchers used a mixed-methods design. Quantitative data were gathered through 235 structured questionnaires, and qualitative data were obtained from 15 purposively selected key informants. Quantitative data were processed using descriptive statistics, correlation, and multiple regression techniques in SPSS. Qualitative data were analysed thematically to determine the main themes and stakeholder views. The results showed that forensic accounting techniques, such as transaction tracing, risk-based auditing, and the use of technology, are extensively practised and, thus, significantly facilitate the identification of suspicious transactions. These activities positively influence the compliance of the FATF, primarily through regular audits and reporting. Nevertheless, limited funding, lack of sufficient training, and poor cooperation between agencies were some of the challenges that prevented the agency's effectiveness. The regression results reveal that the use of forensic accounting techniques, compliance with FATF standards, contributions from the FIU, and technological integration are factors that significantly improve the effectiveness of AML. On the other hand, institutional challenges have a negative impact on the effectiveness of AML, thus the need for a coordinated approach is confirmed. The study recommends integrating the use of technology, joint training, and regulatory compliance into a comprehensive forensic accounting model.
DOI 10.36096/ijbes.v8i1.11080 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMunyaradzi Manduna · Tawanda Nyikadzino
International Journal of Business Ecosystem & Strategy · 2026
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Despite significant initiatives to enhance educational access for marginalised communities in Africa, the prevalence of street children not enrolled in school remains substantial. Despite several studies examining educational access disparities among marginalised groups, obstacles to governmental initiatives aimed at enhancing educational opportunities for street children in Africa remain insufficiently investigated. This study elucidates these constraints, concentrating on Mutare Urban, Zimbabwe. It examined the obstacles to governmental initiatives aimed at enhancing educational access for street children in Mutare Urban, Zimbabwe. The study employed a human rights-based approach as its theoretical framework to answer this subject. The research employed a qualitative methodology, utilising interviews, focus group discussions, and documentary analysis for data collection. These methodologies enabled the researchers to comprehend the subjective, lived experiences and perspectives of participants on obstacles to governmental initiatives aimed at enhancing educational access for street children in Mutare Urban. The study identified social disintegration, economic limits, insufficient teamwork, and corruption and nepotism as primary obstacles to governmental initiatives aimed at enhancing educational access for street children in Mutare Urban. The report advises enhanced funding, collaboration, monitoring, and evaluation of government programs, as well as a case-by-case approach to facilitate access to school for street children in response to the identified problems.
DOI 10.36096/ijbes.v7i6.9950 Crossref citations0 OpenAlex citations
JOURNAL ARTICLESharon Chilunjika · Alouis Chilunjika · Dominique Uwizeyimana
International Journal of Business Ecosystem & Strategy · 2023
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The Constitution of Zimbabwe Amendment No. 20 of 2013 recognises local authorities as key actors in local and national development, thus capacitating them to engage in international and regional relations so as to assist in matters of municipality management and service delivery. In this vein, such relations should promote growth through investments, innovation and information exchanges among others. The study examines the utility of MICs in promoting sound management and the enhancement of service delivery at the Harare Metropolitan City. The study used a qualitative research design where participants were purposively selected to provide data. Data was gathered using interviews and an extensive review of written documents. Data was analysed using thematic and content analysis techniques. The study established that MICs are a reliable tool to promote sustainable development in areas of human capacity development, information technology, and knowledge sharing among others. Additionally, MICs also promote effective and efficient service provision in Harare Metropolitan City. The study recommends the restructuring and fortification of the MICs’ legal and financial frameworks as well as the provision of central government support so that Harare Metropolitan City can autonomously venture into partnerships and be productive without any central government interference.
DOI 10.36096/ijbes.v5i3.4252 Crossref citations3 OpenAlex citations