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This study examines the impact of environmental, social and governance (ESG) practices on corporate financial performance in Zimbabwe's mining sector using a case study of Zimplats Holdings Limited. The main aim was to determine whether and to what extent ESG practices contribute to financial outcomes at the firm level. The objective of the study was to examine the overall ESG and financial performance relationship, to analyse the effects of individual ESG dimensions on financial performance, and to assess the moderating role of firm-specific factors on ESG practices. Informed by the stakeholder theory, the resource-based view, and legitimacy theory, a quantitative approach was adopted, using secondary data extracted from Zimplats' Integrated Annual Reports (2023–2025) through a structured data extraction template aligned with GRI standards. Key findings reveal a positive but lagged ESG and financial performance relationship. Governance emerged as the most stable and financially material ESG pillar, while environmental and social investments showed transitional efficiency deterioration before expected long-term gains. Firm-specific factors such as asset expansion, capital structure, production volume, and multinational ownership, significantly moderated the timing and magnitude of financial returns, compressing short-term profitability indicators such as return on assets (ROA) and return on equity (ROE). The study contributes firm-level empirical evidence on unlisted Zimbabwean mining firms, extending ESG theory to emerging market contexts. Recommendations include targeting governance enhancements for immediate financial returns, allowing longer investment horizons for environmental and social initiatives, and maintaining conservative capital structures to sustain ESG investment during earnings volatility.

The reduction in rural marginalization of infrastructure in Africa has been achieved through the wide diffusion of the so-called fiscal deviation. According to New Institutional Economics, the provision of public resourcing at the local level is more economic since it meets the geographic specificity of infrastructure provisions. However, when intergovernmental fiscal transfers are towards rural road provision, it is majorly because of several structural impediments, that the corrected road will not be realized. This systematic review of literature with regards to devolution and infra-structure provision has laid emphasis on going beyond overly simplistic input-output models to explore the multiple filters regulating decentralized public works. The focus here is on institutional capacity as a crucial explanatory factor and the way deficits in technical engineering, equipment maintenance, and procurement governance conspire to undermine the potency of devolved funding. Moreover, the study discusses the moderating effects in the face of instability in the broader economy, illustrating how hyper-inflation and currency depreciation can deplete real infrastructure funds purchasing power and result in the erosion of the contractor attrition as observed. Finally, the review has identified systemic barriers, such as climate vulnerability and ministerial red-tape friction. The synthesis of empirical literature from 2010 to 2024 suggests that fiscal decentralisation without a built institutional capacity and insulated mechanisms against macroeconomic turbulence cannot deliver in the long run.

Decent work has become an impetus behind business success and a critical factor for boosting job satisfaction and for alleviating deviant behaviour in the workplace. This study sought to examine the consequences of decent work perception on employee job satisfaction and workplace deviance among casual workers in Zimbabwe transport industry. The study adopted a qualitative research approach embedded in interpretivism paradigm and multiple case-study design. The findings revealed that casual employees experience indecent work characterized by unfair remuneration, job insecurity, and limited employee representation and limited time to rest which affects their overall satisfaction with work. Job dissatisfaction was also found to positively influence negative workplace deviance. An important implication of this study is the need for bus operator companies to understand the value of fostering decent work if they are to have satisfied employees who would be loyal to the organisation and contribute meaningfully to the organisation’s bottom-line. The study is expected to contribute to empirical evidence on the consequences of decent work on job satisfaction and workplace deviance and provide recommendations to human resource practitioners on the essence of addressing workplace deviance and boosting employee job satisfaction through upholding decent work standards in the workplace.

This paper aims to explore how service quality mediates the relationship between emotional intelligence and non-financial performance in Zimbabwe's tourism centres.  The study further examines the relationship between emotional intelligence and non-financial performance of tourism centres in Zimbabwe. Furthermore, the paper investigates the relationship between service quality and non-financial performance of tourism centres in Zimbabwe. Using a positivist paradigm, quantitative methods, and a sample of 549 respondents, data were collected via self-administered questionnaires and analysed with SPSS 29 and Amos 24 software. Main findings of the study demonstrate that  (i) emotional intelligence significantly enhance non-financial performance of tourism centres in Zimbabwe (ii) service quality has a statistical significance impact, but it negatively correlates with non-financial performance of tourism centres and finally (iii) service quality does not mediates the relationship between emotional intelligence and non-financial performance of tourism centres in Zimbabwe relationship. These findings imply that managers should prioritise emotional intelligence directly rather than relying on service quality improvements alone. Policy recommendations include enhancing human capital, encouraging financial institutions to support tourism ventures, and integrating emotional intelligence and service quality into training curricula to foster better performance across Zimbabwe’s tourism sector.

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.

This study examines the perceived impact of ideation programs on the competitiveness of small and medium-sized enterprises (SMEs) affiliated with a university-based incubator. A quantitative survey was conducted with 52 SME owners. The findings indicate a predominantly positive perception, with high average scores across all measured dimensions of competitiveness. The survey instrument demonstrated excellent reliability (Cronbach’s alpha = 0.947). Participants reported that participation in ideation programs significantly improved their ability to respond to market changes, identify new opportunities, develop innovative marketing strategies, and enhance their brand reputation. A notable insight is the strong belief among participants that these programs cultivate a culture of innovation and adaptability, which are essential for sustained resilience. The study concludes that structured ideation programs serve as an effective mechanism for developing the dynamic capabilities necessary for SMEs to compete effectively. It is recommended that incubators and policymakers continue to prioritize and invest in such programs as a strategic approach to strengthen SME competitiveness and overall economic vitality.

This study examines the role of ideation programs as drivers of innovation and creativity within Small and Medium-sized Enterprises (SMEs) at the Durban University of Technology's Centre for Social Entrepreneurship Rapid Incubator (CSERI). A quantitative research methodology was used, employing a structured questionnaire distributed to 52 student entrepreneurs. The results indicate a predominantly positive perception among participants, suggesting that ideation programs significantly improve understanding of innovative concepts, encourage creative thinking, and promote a culture of experimentation and collaboration. Statistical analysis demonstrated the high reliability of the measurement instrument (Cronbach’s alpha = 0.843) and revealed notable differences in perceived benefits based on the entrepreneur's age and the duration of the enterprise's operation. The findings suggest that ideation programs are effective tools for developing intangible resources and dynamic capabilities essential for SME innovation. It is recommended that incubator programs be tailored to address the diverse needs of entrepreneurs at various stages of their personal and business development to maximize their effectiveness.

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.

Renewable energy technologies to power health facilities have become very important in the 21st century due to the lack of power from conventional power supplies especially in the case of Global South and specifically in Zimbabwe. The study's objective was to examine the role of renewable energy technology in powering medical laboratories and other health care facilities in the Global South- Sustainable Development Goals washing each other’s hands with evidence from Zimbabwe. The study used qualitative methods and secondary data was collected from various sources such as United Nations Development Programme, Reach Alliance, World Health Organisation and Green Platform Policy documents. The main results of the study showed that renewable energy technology has provided relief to patients and rural communities who have not been failing to get services due to a lack of conventional electricity. Additionally, the study indicated that over 1044 health facilities in Zimbabwe are now under solar support hence these facilities now have electricity 24 hours a day and key services are being provided, hence, improving health outcomes and SDG 3 objectives. Additionally, sustainable energy is also more sustainable in the long run as compared to conventional electricity generation which has negative effects on the environment. The policy shift by the government of Zimbabwe to work with partners to provide solar energy to health institutions is applauded. The government can shift its policy towards further empowering the locals to get contracts to implement and install solar energy in the remaining facilities considering that already there was knowledge transfer done when the local engineers were trained by the primary contractors of UNDP. The study recommended that the government may provide policies that support more of the solar grids and move away from relying on conventional electricity generation which has been giving the country problems of load-shedding since year 2008.

The adoption of digital technologies in external auditing has become increasingly common and significant in the digital era, revolutionizing audit practices and offering several opportunities. This study explores whether the application of digital technologies in external auditing presents a double-edged sword, with the ability to transform and disrupt the audit profession. Through a comprehensive examination of the likely opportunities and challenges of the digital transformation of the external audit function, this study sought to provide an insightful discussion of the dual nature of the implications of digital technologies. The aim of this study is to not only provide a balanced assessment of the application of digital technologies in external auditing but also to recommend possible ways for auditors, auditee companies, and other stakeholders to reap maximum benefits from the use of digital technologies, including how these various stakeholders can navigate the associated challenges effectively. Opportunities stemming from the application of digital technologies include the enhancement of audit quality, improved accuracy in audit procedures, increased efficiency and effectiveness, heightened comprehensiveness and extensiveness in risk assessment, and an increased degree of confidence in the audited financial statements by stakeholders (reduction in the audit expectation gap). On the downside, challenges and risks concern the lack of or the need for new skills and competencies for auditors, technological complexities linked to digital technologies, cybersecurity risks, overdependence on technology affecting audit quality, audit evidence, professional skepticism, and the widening of the audit expectation gap. To maximize the possible benefits and minimize risks, this study recommends continuous professional development, capacity building through education, training and collaboration, better technology and data governance initiatives, and continuous assessment of risks.

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.