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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.

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.