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This study aims to review values congruence in supply chain management. Values congruence, commonly described by researchers as the sameness of object, idea, and people, are challenging to identify, measure and prove because values are inherent intangibles in people and only seen in one’s behaviour. As an exploratory study, this paper concentrated on the supply chain management process critical path identified as specifications, sourcing, evaluation, adjudication, contract management, and administration. The study also aims to investigate the extent of values congruence at every supply chain management critical path stage.  The data were coded, organized, and analyzed by applying the principles of the content analysis method. The main findings in this study revealed that Value congruence increased performance and projected profits, the environment, and society on the one hand. On the other hand, values incongruence contributed to poor organizational performance, malpractices, corruption, bankruptcy, and liquidations.

The article examined corporate governance's effects on the performance of cement-producing companies in Zambia. Assessing the performance of one of the manufacturing segments of the manufacturing industry because of the effects of corporate governance was detrimental to findings on why there is limited growth in the industry. The study specifically assessed the effects of board size, board independence, CEO duality, multiple directorships, and board tenure on the company's performance. A deductive approach strategy was used, which focused on four leading cement-producing companies in Zambia: Lafarge, Dangote, Sinoma, and Zambezi Portland. A sample population of 150 participants was targeted. Questionnaires collected primary and secondary data from the company’s audited reports. This study used the principal components analysis, correlation, and regression analysis using SPSS version 27. The study found and concluded a positive correlation and effect between multiple directorships and board independence on the company's performance. CEO duality positively impacted the company's performance, but it was not statistically significant. On the other hand, it was concluded and found that board tenure and board size had a negative effect on the company's performance. This implied that they had a reducing impact on the performance of the companies in the cement manufacturing industry. Cement companies should tailor the size of their boards to meet their unique requirements, even though board size and tenure have a negative and statistically significant effect on performance.

The study assessed the possibility of accounting fraud among Zambian listed companies with a focus on the mining sector and the relationship between related party transactions (RPTs) and financial statement manipulation (FSM). The financial statements (2012 to 2020) of listed companies were analysed to detect accounting fraud using the M-score and the Z-score. Descriptive statistics were used to explain the extent of FSM. The Chi-Square test of independence was employed to test the relationship between FSM and RPTs. Both the Z-Score and M-Score indicate that the mining companies were possibly involved in FSM. There is a relationship between the FSM and RPTs. The Total Accruals to Total Assets, Days in Sales in Receivables Index and Sales Growth Index show that revenue and profits were the most manipulated. The RPTs disclosures were the lowest for mining companies. Relevant authorities should not neglect FSM as a form of fraud despite the routine external audit of financial statements. There is the potential loss of tax revenue through accounting fraud.

The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data was collected through quantitative content analysis of annual reports and audited financial statements (2012 to 2018) of Zambian-listed companies. This was a longitudinal study that involved panel data analysis. Therefore, a Hausman test was conducted to select the model to use. Panel regression analysis was used as a data analysis technique. Results show a statistically significant positive relationship between board size and financial reporting quality. A positive but statistically insignificant relationship existed between board accounting expertise, board gender diversity, audit committee independence and financial reporting quality. A negative but insignificant relationship existed between board independence and financial reporting quality. The corporate governance system alone cannot guarantee quality financial information by reporting entities. This could be related to the lack of an effective corporate governance system. Therefore, authorities must consider strengthening the regulatory enforcement mechanisms to ensure that companies achieve high financial reporting quality.