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Supply Chain Management (SCM) plays a vital role in any organization, facilitating trade both globally and locally. An organization with a robust SCM can easily meet demands, ensuring that goods or services are readily available and delivered promptly. However, poor structuring and management of SCM can lead to significant challenges, including service delivery failures. This study aims to analyze supply chain practices in the public sector in Limpopo Province, specifically focusing on public entities. The study seeks to identify weaknesses within the supply chain practices of public entities in Limpopo, highlighting issues such as lack of strategic alignment, inadequate policy implementation, and poor enforcement of SCM rules and regulations. A qualitative research approach was employed, collecting data through interviews with various experts from different public sectors to address the identified flaws in SCM practices. The findings reveal that there is a significant misalignment between supply chain and organizational strategies, which has led to service delivery backlogs, high levels of corruption, and continuous strikes across the province for better services. The study also finds that top-level management, including provincial leaders, do not perceive SCM as vital enough to warrant their attention, resulting in limited support for SCM practitioners. The lack of strategic focus and governance failures in SCM contribute to financial inefficiencies and poor service delivery, underscoring the need for provincial leaders to adopt a more strategic approach to SCM as a tool for improving public service delivery. This study provides insights into the critical role of SCM in the public sector, highlighting the urgent need for effective strategies, policy enforcement, and managerial support to mitigate governance and compliance failures. The research underscores the necessity for public entities in Limpopo to realign SCM strategies with organizational goals to enhance service delivery and combat corruption.

This study seeks to create a model for the management of the steel production supply chain in South Africa amid the Fourth Industrial Revolution (4IR), tackling persistent interruptions and delays within the supply chain despite current models. A mixed methodology was utilised in the model's development. The qualitative component entailed a Delphi research corroborated by literature to ascertain pertinent hypotheses, whereas the quantitative component validated the model through structural equation modelling (SEM) utilising SmartPLS software. The research delineated a seven-construct framework comprising cooperation, integration, communication, supply chain structure, Fourth Industrial Revolution technology, organisational culture, and trust. The amalgamation of these designs proved enough for improving the efficacy of the steel production supply chain. The research revealed that the use of Fourth Industrial Revolution technologies and the cultivation of a conducive organisational culture are essential for effective supply chain management in the steel manufacturing industry. The research presents a detailed model that facilitates the planning and organisation of steel industry supply networks in South Africa. This approach underscores the necessity of a cooperative organisational culture, client contentment, and the incorporation of Fourth Industrial Revolution technologies. Steel industry stakeholders are urged to implement adaptable supply chain frameworks (lean, agile, leagile) based on project goals. This study enhances theoretical frameworks by highlighting essential features that have not been previously incorporated into supply chain management models for the steel sector, including the integration of Fourth Industrial Revolution technology and organisational culture. It provides actionable insights for stakeholders in steel manufacture, enhancing supply chain performance via the proposed paradigm. The research methodology improves comprehension of supply chain management within the framework of the Fourth Industrial Revolution (4IR).

There is a disconnect between corporate communication and employee engagement which often leads to poor organizational culture and ultimately poor performance. Therefore, the study aims to address this phenomenon and connect corporate communication to employee engagement for organisational success. Organizations are aware of the indisputable connection between their success and employee engagement in the current competitive environment. With a qualitative method using an interpretivism research paradigm, this study explores how corporate communication at Bakoena Services Pty Ltd. promotes employee engagement. Senior, middle, and junior staff members provide detailed perspectives. The study used semi-structured interviews to investigate how employees feel about the channels of communication that are currently in place, as well as how effective they are perceived to be and how they affect engagement. It also looked at tactics and planned communication enhancements that Bakoena Services Pty Ltd. might use to encourage employee engagement. This study added to our knowledge of the complex interplay within a particular organizational setting between corporate communication and employee engagement as well as made contributions theoretically to the stakeholder theory which underpinned the study. The conclusions provided Bakoena Services Pty Ltd. with insightful information about modifying its communication strategies to foster a workforce that is more engaged, content, and eventually more productive. The study's findings give suggestions for enhancement as well as insight into the role of corporate communication in promoting employee engagement at Bakoena Services Pty Ltd. The study's main recommendation is to strengthen the role of human resources, which is crucial in addition to communication reform. The study also concludes that human resource staff members ought to be equipped with the knowledge and skills necessary for success in communication, engagement strategies, feedback management, and leadership development.

The study evaluates the role that upward communication plays in enhancing effective communication. It is however vital for petroleum retail service stations, and the petroleum industry as a whole to prevent the occurrence of accidents and to ensure safety. Upward communication in an organisation underline the significance of employee feedback in improving organisational performance and shaping decision-making.  It promotes a culture of transparency and trust, encouraging employees to share suggestions, ideas, and concerns with management. The study is conducted in the petroleum sector and focuses on the selected petroleum retail service stations in South Africa. The study adopted a quantitative approach to address the objectives and prove the hypothesis. The data was collected from 740 retail service station employees in South Africa. The data collection method that was utilised for the study was closed-ended questionnaires that were personally administered. The data was analysed using the Statistical Package for Social Science (SPSS 25) and includes both inferential and descriptive statistics. The result of the study proves that there is a relationship between upward communication and effective communication in the South African petroleum sector. The manner in which top-level employees communicate impacts on how effective communication is in sites. The conclusion drawn from the study have shown that upward communication have a positive and significant association with effective communication. The study recommends that there should be various options for communication media, also accommodating technological advances. The study also recommends the creation of an open communication environment where barriers to communication are minimised. This be in need of accessible feedback, manager training, clear communication in the daily operation to promote continuous improvement, transparency, and trust.  

Currently, South African government departments is inundated with common dire predicaments prominently manifested in the form of lack of punctuality, frequent leave requests, lack of engagement and poor management of employee wellbeing, resulting in high absenteeism rates. Flexible working schedules ameliorate the level of contentment and performance, which has been discovered to benefit both the employer and employee. There are limited previous studies done in the South African Public Sector on the subject of adopting flexibility conditions in the workplace. The empirical evidence on the subject is still sparse for the transitional economy like South Africa. Hence, this study sought to investigate the flexible work arrangements in the public organisation. The study adopted an exploratory design and a qualitative approach. A qualitative research approach was chosen for the study because it provided an opportunity to explore the research objectives in greater detail. The sample size and strategy used comprised organising focus group interviews as well as individual interviews, using a sample of 10 participants from different levels of the organisation. The findings of the study revealed that offering flexibility could help and support the emotional health of the employees. The study also found that a call for a flexible work strategy is of interest to most employees as it provides work-life balance. The organisation should consider implementing and making provision for flexible working arrangements which in turn improve job fulfilment, increase work and life, motivate employees, reduce absenteeism and increasing the quality of service delivery at all organisational levels.

This study examines the tax incentives and challenges faced by Non-Profit Organisations (NPOs) in South Africa, with a focus on those registered as Public Benefit Organisations (PBOs). NPOs play a vital role in addressing socio-economic issues, and serving vulnerable communities. While these organizations operate for non-profit purposes, the tax incentives provided by the government are crucial for their financial sustainability. Therefore, establishing a supportive tax framework is essential to promote their growth and operational capacity. A scoping review methodology was employed, analyzing literature on tax incentives and compliance challenges faced by South African NPOs from 2010 to 2023. Key provisions include income tax exemptions under Section 10(1)(cN), capital gains tax exclusions, and Section 18A tax-deductible donations. The study also explored the legal framework governing tax-exempt status and trading activities. Findings show that while tax incentives provide significant benefits, NPOs face challenges in maintaining compliance, such as complex regulations, limited financial resources, and a lack of expertise. Many struggle with differentiating between exempt and taxable activities. Strategies to address these issues include simplifying tax processes, enhancing financial management education, and improving communication between SARS and NPOs. Introducing user-friendly tax reporting systems and tailored support could further boost compliance and ensure NPOs maximize available benefits. These insights are valuable for policymakers and tax authorities seeking to strengthen the regulatory framework and support the growth of NPOs in South Africa.

Small and Medium Enterprises (SMEs) in South Africa previously faced challenges due to limited resources, restricted access to technology, and the need to constantly adapt to a dynamic business environment. The introduction of Generative Artificial Intelligence (AI) emerged as a potential solution to these issues, promising to enhance operational efficiency and strategic decision-making. As a representative of developing economies, South Africa experienced a growing interest in AI technologies. This study was conducted to explore the impact of generative AI on SME productivity in South Africa, an area which had been underexplored. Employing a qualitative methodology, the study evaluated the current state and implications of generative AI in South African SMEs. It involved in-depth interviews to gather perceptions, experiences, challenges, and benefits from SME owners and managers regarding the adoption of generative AI technologies. The findings analysed via R Statistical Software revealed significant insights into the specific areas where generative AI substantially impacted SME productivity. It also identified the challenges and opportunities associated with the adoption of generative AI by SMEs, as well as the potential long-term implications. Key findings included notable improvements in data-driven decision-making, operational efficiencies, and market expansion strategies. However, the study also highlighted barriers such as the lack of technical expertise, initial setup costs, and concerns over data security. Overall, the impact of generative AI on SMEs in South Africa was found to be predominantly positive, paving the way for further technological advancements and adoption in the sector.

The health care system provides hope and livelihoods to its direct customers, who are the patients. The role of social innovation needs to take front and centre stage by authorities and practitioners tasked with decision-making and problem-solving tasks from a strategic perspective. The social innovation realm has demonstrated its ability to accelerate social value within public-oriented institutions. An interpretivism philosophical approach of qualitative methodology predicated on the inductive theory-building approach was undertaken to solicit empirical data from budget decision-making health practitioners. The research presented a thematic analytical evaluation of the data set from twelve participants holding various influential healthcare positions. The study's findings indicated a huge gap in integrating social innovation and associated entrepreneurial mindset. The procurement decision-making of produce and commodities could mitigate the social ills of joblessness, poverty and quality of life. Furthermore, the findings illuminated the lack of systemic resources and investment that could be driven by social innovation and entrepreneurial inclusion from the surrounding SMMEs. The multi-disciplinary approach will have to be a priority. At the same time, a tactically diverse strategic thrust from leadership and management could be a game-changer and a de-risking intervention in bolstering the local economic development for the SMMEs within the agricultural sector value chain.

The objective of this study was to evaluate how measures taken to prevent fraud impact the Profitability of insurance companies operating in South Africa. The study adopted a descriptive research approach and surveyed a sample of 70 licensed insurance companies in the country. Primary sources of data were obtained by engaging claims managers in each of the firms, and descriptive and inferential statistics were used to analyse the data. The results of the study revealed that fraud mitigation measures significantly affect the Profitability of insurance companies in South Africa. The implementation of fraud prevention, detection, and response measures had a positive impact on the Profitability of these firms. Based on the findings, the study recommends that the Insurance Regulatory Authority establish regulations that mandate all insurance providers to collect and report statistics on fraud. Insurance firms should provide their employees with comprehensive training on fraud management and implement strict penalties and disciplinary measures for employees involved in fraudulent activities, as they can undermine the effectiveness of the fraud mitigation process.

Financial cycles are widely regarded as key drivers of global financial conditions and major contributors to international financial crises. Understanding the extent to which these cycles are interconnected is essential for developing early warning systems to predict financial crises and for informing the design of macroprudential and monetary policies. In this context, a dynamic factor model and time-varying Granger causality (TVGC) are employed to assess the degree of financial cycle synchronization between advanced economies and systemic middle-income countries (SMICs). Our data spans the period from 1980Q1 to 2023Q4. The analysis reveals that a common factor—shared by both advanced and systemic middle-income economies—plays a significant and persistent role in driving financial cycles across these regions. Notably, the influence of this common factor intensified following the 2007–2009 global financial crisis, highlighting the growing financial interconnectedness between these economies. These results strongly support the argument for closer coordination of macroprudential policies between advanced economies and SMICs. The findings from the TVGC analysis further reinforce the conclusions drawn from the dynamic factor model. Specifically, the TVGC results indicate a bidirectional causality between the financial cycles of advanced economies and SMICs, suggesting mutual influence. This bidirectional relationship underscores the importance of enhanced policy coordination across these economies to mitigate systemic risks.

Despite anecdotal evidence indicating that a lack of management support towards internal audits (IAs) affects their efficacy, only a few studies have been conducted on the topic in a provincial government (PG) context. Besides, studies on the lack of management support towards IA efficacy lack theoretical grounding. This research aims to address this knowledge gap. The paper applied principal–agent theory to identify barriers to efficient management support towards the IA role within PGs, using the case of the Western Cape Government (WCG). Initially, questionnaires were sent to 260 WCG participants. The results revealed that management has a bad perception of IA as adding value to the organisation and does not take timely corrective actions based on audit findings and recommendations. The study adds to the limited knowledge about management and the IA relationship within PGs.

Financial knowledge and behaviour in millennials and Gen Z's turbulent and volatile environment are fundamental behavioural traits for a desirable work-life balance. They could contribute to work motivation and a comfortable social life. However, the financial knowledge, financial literacy and financial behaviour viewed from an organizational context are still far from homogeneity and linearity as Gen Y and Z have to navigate through challenging settings while thriving to enjoy financial and investment-balanced decision-making and problem-solving albeit limited disposable income against a plethora of spending pressures. This study explores the synergy between financial knowledge contribution and financial behaviour that culminates in sound investment prioritisation amongst Gen Y and Z professionals in the employment of public entities. The study used the qualitative research approach to unpack the challenges facing Gen Y and Z from fifteen professionals in navigating a prosperous financial future. The findings revealed that the existential restrictive nature of the economic climate and the sluggish economic growth, characterised by the heightened cost of living and inflationary pressure, have not exempted Gen Y and Z, while the broader society is experiencing the worst unemployment. The findings also revealed that even though the participants are in relatively well-remunerating positions from their respective positions, their financial knowledge and commensurate financial literacy could be superseded by actual financial behaviour, which is symptomatic with the current era of rampant price increases on almost every product, assets and purchases which are meant to improve their standard of living and stable quality of life.  

Management's primary responsibilities encompass cultivating a more satisfying work environment for employees and synchronising employee motivation with organisational goals. These interconnected responsibilities are essential for organisational performance and employee welfare. This study utilised Pick n Pay Pine Crest Mall in Pinetown as a case study to investigate the impact of employee motivation on productivity and efficiency, as well as to discover the existing techniques employed by Pick n Pay to enhance employee motivation for enhanced productivity and efficiency. The study employed a qualitative methodology with an exploratory research design, utilising a non-probability quota sampling strategy to pick eleven respondents from a population of 144 employees. Open-ended interview questions were employed, and the data were analysed utilising NVivo 11 software. The results indicated that Pick n Pay management incentivises employees by providing efficient tools, fostering a conducive work environment, and offering monetary rewards or awards. The survey also identified shortcomings, including insufficient team-building activities, inadequate communication among staff, and discontent with existing compensation. To improve performance and cultivate a productive staff, it was advised that management revamp motivational strategies, prioritising respect, acknowledgement, and enhanced information distribution. Suggestions for improving staff enthusiasm, productivity, and efficiency at Pick n Pay Pine Crest Mall encompass improved feedback and communication, a clear career progression, extensive training programs, investment in team development, and the provision of competitive remuneration.

Transport infrastructure is an integral part of economic and social development in many countries, including South Africa. Economic growth theories state that a sound transport system enhances accessibility and output. Despite this, rural areas in South Africa face widespread poverty, poor infrastructure and limited access to essential services. This paper aims to examine the impact of transportation infrastructure investment on the output growth of rural nodal district municipalities in South Africa. This study focuses on two main objectives 1) investigating the relationship between transport infrastructure investment and output growth in rural nodal district municipalities and 2) understanding the causal relationship between transportation infrastructure investment and output growth in rural nodal district municipalities—this analysis uses panel data from 2012 to 2019. We used Fisher type (ADF and PP) panel unit root tests (Maddala & Wu,1999) to determine if the variables were stationary. Additionally, we employed Pedroni tests (1999) to ascertain the presence of cointegration among the variables. Once cointegration was confirmed, our study utilised the Panel VECM. A Panel Granger was then conducted to analyse the direction of causality between transportation infrastructure investment and output growth. This study recommends that the government should improve investments in transportation to improve the output of rural nodal district municipalities.

The study aimed to design the auditing framework for the audit of the chairperson’s statement. The chairperson’s statement is one of the most read narrative disclosure statements in the integrated report. Non-financial information has become twice as important as financial information yet, it is not required by the International Financial Reporting Standard (IFRS). The chairperson’s statement is not audited and this leads to the use of impression management tactics. This study answers the call from different scholars who have called upon the audit of the chairperson’s statement to curve the use of impression management tactics. The mixed method is used for data analysis. Perception of external auditors is sought through the Likert scale and interviews to ensure triangulation. Descriptive statistics, correlation, and thematic analysis are used to analyze the data. The study found that auditors are aware of the existing concern about the use of impression management in the chairperson’s statement. In this regard, an audit of the chairperson’s statement is deemed appropriate and long overdue. External auditors are the most suitable experts to audit the chairperson’s statement and issue reasonable assurance. Secondly, auditors believe that the reliability of the chairperson’s statement is crucial and to ensure credibility, the company must have strong internal control, and report accurate and complete information in the chairperson’s statement. The auditing framework is designed and shown through an integrative conceptual model. The results are consistent with previous studies that emphasise the need for the assurance of non-financial information in the integrated report. This study triggers debates amongst accounting firms, standard setters, and policymakers on the adoption of the auditing framework for the chairperson’s statement to give assurance to the users. The study contributes to the body of knowledge with an auditing framework to audit the chairperson’s statement, the first of its kind. Lastly, the study adds to the developing debate on the assurance of narrative disclosure parts of the integrated report.

International commerce across southern Africa has increased significantly in recent years. This phenomenon has been replicating what has been happening on the African continent as a whole, and it does indicate that the region has significant growth in economic opportunities. Hence, the arrival of the Covid-19 pandemic interrupted international commerce and caused significant concern. The emphasis of this work was on the global economic interconnectivity in the Southern African region prior to and during the Covid-19 pandemic. The main objective of this study was to determine how the Covid-19 pandemic influenced international commerce in Southern Africa. The study was qualitative in nature, as well as secondary data collection methods were used. The research used a documentary review as its analysis method. This included compiling and analysing more than 60 online resources relating to various and relevant the Covid-19 pandemic and international commerce from several past research. The study found that the world economy, particularly the economies of Southern African nations, was encountering certain difficulties before the outbreak of the Covid-19 pandemic. It was stated that as a consequence of the pandemic, Southern African countries implemented a slew of steps in an effort to overcome the issues posed by the Covid-19 pandemic interruptions.

This paper seeks to evaluate proficient perceptions within business assessments in South Africa, where such perceptions play a significant role in the evaluation process, encompassing the selection of standards and the establishment of evaluation frameworks. The evolving economy of South Africa is marked by fluctuating economic circumstances and potential growth, compounded by inadequate benchmarks and a scarcity of relevant market information. Forecasting growth rates are further complicated by macroeconomic uncertainties, leading to a reliance on proficient perceptions when industry-specific guidelines and easily comprehensible alternatives to the Capital Asset Pricing Model (CAPM) are lacking. A mixed-methods strategy is employed in this study, combining quantitative and qualitative data, along with surveys set benchmarks for business assessments. The outcomes reveal that modifications based on judgment are necessary for variables like organizational size due to the absence of CAPM alternatives. This study stresses the importance of translating scholarly discoveries into practical applications, emphasizing the challenges and uncertainties that call for proficient perceptions in business evaluations. It advances the comprehension of these obstacles and proposes that further exploring macroeconomic variables and industry-specific guidelines could offer valuable insights. The study suggests that biases in evaluations, influenced by client interests, present a promising area for future inquiry.

This study examines the relationship between financial sustainability and the financial well-being of SME owners in Durban, South Africa. Utilising a quantitative research design, data were gathered through close-ended surveys from a diverse cross-section of SME owners, employing a cross-sectional approach.The study adopted a positivist philosophical framework, emphasising quantitative data analysis to derive conclusions. A total of 250 responses were collected, yielding a robust response rate of 82%. The analysis involved descriptive statistics and correlation analysis, with the correlation matrix revealing a positive, statistically significant correlation (r = 0.504, p < 0.05) between financial sustainability and financial well-being. The findings indicate that higher levels of financial sustainability are associated with greater financial well-being among SME owners, though the strength of this relationship is moderate. The regression analysis further supports this positive association, suggesting that interventions aimed at enhancing financial sustainability may significantly improve the financial well-being of SME owners. These results align with the theoretical framework of the Easterlin Paradox, which highlights the relative importance of financial stability in enhancing overall well-being. Based on these findings, several recommendations are proposed, including fostering financial literacy, enhancing access to financial resources, and promoting entrepreneurial collaboration.

Technological development has witnessed tremendous and an increase in business interactions as they execute their daily business. Information technology and broadband are significant drivers of productivity and efficiency growth for small firms as they expand their market. This development has raised growing concerns as it relates to data and information security, infrastructure, and related resources  due to an increase in cybersecurity hazards faced  by Small to Medium Enterprises globally. In South Africa, although, during the first four months of 2022, cyber-attacks decreased by 13% to account for 419506 internet attacks, this statistic remains high enough for concern. To counter escalating cybersecurity risks, organizations must have a cybersecurity strategy to safeguard their operations, clients, data, and infrastructure. The threat landscape is changing over time, and despite ongoing attempts to strengthen security, they don't appear to be enough to prevent evolving cyberattacks. The study aims to identify cybersecurity threats facing Small to Medium Enterprises in South Africa by reviewing the literature and identifying key Cybersecurity challenges. It also examines the strategies, resources, and techniques used in South Africa to reduce cybersecurity threats. Lastly, the paper recommends adopting a comprehensive Cybersecurity strategy to build future-proof cybersecurity for Small to Medium Enterprises in South Africa.

Small Micro, Medium Enterprises (SMMEs) are the most strategic mechanisms rural municipalities in South Africa advocate for to generate employment and increase household income. The Citizen Empowerment Theory was utilised to understand how Local Economic Development (LED) can be re-engineered by SMMEs post-COVID-19 in South African rural municipalities. To arrive at a meaningful conclusion, the paper adopted a document analysis which draws from pre-COVID-19 narratives on SMMEs and examines government documents and peer-reviewed articles that inform SMME development post-COVID-19 in South Africa. Revelations emanating from the document analysis indicate the severe damage COVID-19 did to both formal and informal SMMEs. To grow and reposition themselves in the dynamic entrepreneurship landscape post-COVID-19, SMMEs in South Africa require strategic business approaches that enable them to draw funding from external sources instead of relying on government funding which in most cases has red tape and other bureaucratic complexities tied to it. Further analysis of documents indicates the need for rural SMMEs to embrace digital entrepreneurship where product marketing is done online including most of the business transactions. By doing this, evidence from the document review affirms that SMMEs become competitive by tapping into external markets in the process linking themselves to stakeholders who may have an impact on the growth and sustainability of SMMEs towards employment regeneration and improved LED in rural municipalities. To have an integrative LED that promotes citizen participation post-COVID-19, the paper recommends rural municipalities foster close ties with local SMMEs which is critical for enhancing their networking strategies while SMMEs diversify their portfolios to generate income as well as withstanding shocks that may be triggered by unpredictable external environments.