Bussecon Review of Social Sciences

This study explored the role of ICT in preserving proverbs among Vhavenda communities. From time immemorial, proverbs were valuable cultural practices of oral tradition, which were used to empower the young generation on morals, norms, behaviour, education, and other African values. It has been noticed that due to modernisation and lack of preservation, proverbs have been abounded by the majority of Vhaven?a youths, which seems to be resulting in moral degeneration because youth no longer acquire moral knowledge and skills through proverbs. This study grounded by diffusion of innovation theory. This study intended to adopt a qualitative research design. Therefore, participants were selected through purposive sampling. Furthermore, semi-structured was used to collect data. Thematic data analysis was used to analyse data. The envisioned findings of the study could be convenient in preserving the Vhaven?a proverbs.

This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting.

This research paper delves into the pervasive issue of the digital divide within African indigenous communities, specifically focusing on access to African Indigenous digital games. Employing Participatory Action Research (PAR) as the primary data generation approach, this study emphasises the collaborative involvement of community members in identifying, understanding, and addressing the challenges they face. The philosophical foundation of Ubuntu, with its emphasis on interconnectedness, mutual care, and communal support, underpins the research methodology, ensuring that the study remains deeply rooted in African values and perspectives. The digital divide in African Indigenous communities is a multifaceted issue, stemming from various socio-economic, infrastructural, and educational barriers. These barriers hinder the effective dissemination and adoption of digital technologies, including digital games that are culturally significant and educational. By leveraging the principles of Ubuntu, the research engages community members as co-researchers, ensuring that their voices, experiences, and insights are integral to the study. This approach not only enhances the authenticity and relevance of the findings but also empowers the communities to take ownership of the solutions developed. The study advocates for the development of digital game centres in indigenous communities which may be used as centre for accessing digital African indigenous games.

This paper explores the nonlinear dynamics relationship between petroleum product prices and inflation in Nigeria. By focusing on the role of exchange rate fluctuations in amplifying the relationships, the paper employs a multiplicative interaction approach to address the nonlinear effects of petroleum prices on inflation. Utilizing data from 2016: Q1 to 2024: Q2 from the National Bureau of Statistics and the Central Bank of Nigeria, the study introduces interaction terms to capture how petroleum prices and exchange rates interact to influence inflation. The methodology includes static and dynamic panel estimators, with a focus on the within effect model to account for unobserved state-specific factors. Key findings reveal that AGO and PMS prices significantly drive both headline and food inflation, while DPK's impact varies, and GAS shows minimal effect. The study highlights those geographical factors—proximity to seaports and fuel depots—significantly influence inflationary pressures. States closer to these facilities experience lower inflation due to reduced distribution costs. This suggests that policies aimed at partial subsidization for states farther from key infrastructure could mitigate regional inflation disparities. The findings contribute to the understanding of inflation dynamics, emphasizing the need for targeted policy interventions tailored to regional economic conditions in Nigeria.

This study investigates the asymmetric impacts of retail energy prices on inflation in Nigeria, focusing on the period from Q1: 2010 to Q2: 2024. Utilizing secondary data sourced from the Central Bank of Nigeria (CBN) and the National Bureau of Statistics (NBS) e-library, we examine how fluctuations in petroleum prices (PMS and AGO) influence both food and headline inflation. The analysis employs a nonlinear ARDL approach to capture the distinct effects of rising versus falling energy costs, revealing significant asymmetries in their impact on inflation indices. Our findings indicate that increases in fuel prices exert a pronounced inflationary pressure, particularly on food prices, while decreases lead to muted deflationary effects. The results emphasize the need for comprehensive policy interventions to mitigate fuel-driven cost-push inflation. Specifically, we suggest revisiting the framework for fuel subsidy removal to prevent abrupt price shocks that could burden consumers. Additionally, establishing an Energy Price Stabilization Fund (EPSF) could help stabilize food prices during periods of high energy costs by providing targeted support to the food market. Moreover, managing the exchange rate to minimize extreme fluctuations could further alleviate inflation pressures associated with import costs. Finally, strengthening inflation monitoring systems will enhance the government's ability to respond proactively to inflationary trends, ensuring timely interventions. These policy recommendations aim to create a more stable economic environment, reducing the inflationary impact of volatile retail energy prices and improving overall economic resilience in Nigeria.

This study explored the role of ICT in preserving proverbs among Vhavenda communities. From time immemorial, proverbs were valuable cultural practices of oral tradition, which were used to empower the young generation on morals, norms, behaviour, education, and other African values. It has been noticed that due to modernisation and lack of preservation, proverbs have been abounded by the majority of Vhaven?a youths, which seems to be resulting in moral degeneration because youth no longer acquire moral knowledge and skills through proverbs. This study grounded by diffusion of innovation theory. This study intended to adopt a qualitative research design. Therefore, participants were selected through purposive sampling. Furthermore, semi-structured was used to collect data. Thematic data analysis was used to analyse data. The envisioned findings of the study could be convenient in preserving the Vhaven?a proverbs.

This study investigates the validity of Thirlwall’s Law in Nigeria, examining whether balance-of-payments constraints affects economic growth in Nigeria. Utilizing annual data from 1980 to 2020, the analysis employs an autoregressive distributed lag (ARDL) model to estimate the income elasticity of imports and tests for cointegration to verify long-term equilibrium relationships. Findings reveal that Nigeria’s income elasticity of import demand exceeds unity, suggesting that income growth significantly heightens import dependency, which exacerbates balance-of-payments pressures. The results confirm Thirlwall’s hypothesis, indicating that Nigeria’s growth is constrained by its current account position. This study contributes to the literature by applying Thirlwall’s Law to a resource-dependent developing economy with high import reliance and limited export diversification. Key policy recommendations include the adoption of an import-substitution strategy to bolster domestic production in high-demand sectors, alongside export diversification efforts to reduce external dependency. These findings underscore the urgent need for structural reforms to stabilize the balance of payments and promote sustainable economic growth in Nigeria.

This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting.

In this study, Banca Etica, which operates in Europe within the scope of ethical banking practices, and participation banks in Turkey were compared in terms of business ethics. Ethical banking is an approach based on observing social, environmental and ethical responsibilities in the provision of financial services. Banca Etica and participation banks apply these ethical principles in different ways. Banca Etica focuses on social and environmental sustainability, transparency and community participation. The bank offers its customers interest rates determined in line with ethical principles and invests in social responsibility projects. Drawing attention with its transparency and accountability policies, Banca Etica regularly reports the effects of its investments and loans and shares them with the public. Participation banks in Turkey adopt interest-free banking principles in accordance with Islamic finance principles. These banks, which serve their customers by offering profit-loss sharing models and products that comply with Islamic finance rules, focus on social responsibility projects such as social justice and helping the poor. Participation banks' transparency regarding sharia compliance assures their customers that their transactions comply with Islamic finance rules. As a result, both types of banks operate in line with ethical principles, but their implementation approaches and areas of focus differ. These differences determine customers' preferences and banks' contributions to society and the environment.

Researchers continue to conduct research within South African indigenous communities pertaining indigenous knowledge with little consideration of the existing indigenous research methodologies. This little consideration continues to exist because these indigenous research methodologies are merely taught in universities and the approach that is often used by most university researchers in conducting research on indigenous communities has elements of coloniality such as power that rests on the researchers over the communities where communities are labelled as the researched than contributors. This paper provides reflections on the participatory action research study conducted on the lenses of indigenous research paradigm in Ga-Mamabolo in the Limpopo Province of South Africa. The reflections concludes that the indigenous research paradigm offers a suitable roadmap for conducting research in indigenous communities. The contradicting research language between the western and indigenous paradigm is presented to improve the practice of research in indigenous communities. Research in indigenous communities is often conducted with little or no consideration of collaboration with the indigenous people. Thus, this paper contends that the review of existing Western research ethics may lay a foundation for new ethics that are culturally sensitive and promoting collaboration on research that affects the indigenous people.