International Journal of Research in Business and Social Science

With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely adopted to perform key tasks in economic activities. The audit profession has also embraced AI in the performance of its function in carrying out activities like audits, oversight, and advisory functions. The application of AI has been met with acceptance, given its advantages in some quarters and with resistance/scepticism in some. Proponents table benefits such as improved sampling procedures, reduced labour, and time in performing audits, increased efficiency, and effectiveness (due to increased audit coverage) including improved audit quality. Opponents raise pragmatic concerns such as the violation of ethical principles governing the audit profession, potential biases (loss of employment) as well as the challenges of coordinating machine and human activities. The study has two objectives. Firstly, to explore the role of AI in the external audit function. Secondly, to evaluate the ongoing debates on artificial intelligence and external auditing and assess the implications of using AI in the external audit function. The study adopts a qualitative research approach, employing a critical literature review. The study will accentuate the controversies and convergences among researchers on the role and implications of applying AI in external auditing to bring to light possible research gaps that can be explored by future researchers on the subject area. Highlighting the potential externalities of using AI has both theoretical and practical implications.

Service delivery protests in the recent past demonstrate the dire state of local government in South Africa. The absence of public sector innovation can be linked to service delivery backlogs hence embracing digital innovations (Internet of Things (IoT), Big data and analytics, cloud, Biometrics, computers, mobile applications, 3D machines) in the Fourth Industrial Revolution (4IR) is strategic for enhancing municipal service provision and uplifting the living standards of citizens in communities.  The study utilised an explorative qualitative case study design premised on an extensive literature and document review analysis to examine the barriers facing the City of Tshwane from adopting digital innovations in the 4IR. The analysis of documents revealed digital hesitancy, leadership void, lack of innovative research culture, weak municipal preparedness, and digital divide in adopting digital innovations are barriers to digital innovation adoption to enhance service delivery. The paper observes further the lack of systematic and evaluative studies to inform public sector innovation, or growth in digital innovations often led to implementation challenges in the City of Tshwane. Conclusions drawn for the article revealed that adopting digital innovations can be the panacea to accelerating urban service delivery in the City of Tshwane; hence institutional readiness, improved revenue streams, including a stable regulatory and policy environment, are imperatives in achieving a digitalised local government in the 4IR.

This article aims to assess the Integrated Development Planning (IDP) process for improved community participation. The IDP process was developed to improve strategic planning and community participation at the municipal level. Many South African municipalities have been struggling to use the IDP process to improve community participation. The methodology included 400 respondents who were chosen through a probability sampling technique and probed to complete the online survey using a closed-ended questionnaire guide, and ten respondents were also chosen through a non-probability sampling technique and were face-to-face interviewed using a semi-structured interview guide. The key findings revealed that poor community participation exists in the study area due to a lack of encouragement from responsible authorities. The Tzaneen municipality does not provide adequate feedback to the communities, and the inputs of the communities are not considered. There is a continuous lack of community consultation during the annual review of the IDP. The ineffective IDP process for improved community participation presents several challenges. Thus, this article concluded by providing a few recommendations to enhance the application of the IDP process and community participation. The Tzaneen municipal area should at all times uphold democratic principles by ensuring active public participation, transparency, and openness in municipal affairs. It also recommends making it easier for marginalised and previously disadvantaged people to participate in municipal policy and decision-making without prejudice. South African municipalities, including Tzaneen municipality, should develop and innovate institutional, and organisational capabilities to better utilise their resources, mitigate socio-economic challenges and enhance service delivery.

To improve the delivery of services, municipalities in South Africa are implementing information and communication technology (ICT) initiatives. The use of digitalization thus demands municipalities to introduce e-government services. With adequate resources and training, some municipalities also aim to advance their status as smart cities. However, However, not all municipalities are equipped to operate ICT-based services.  The article aims to explore this situation in the City of Ekurhuleni Metropolitan Municipality (herein referred to as CoE). The article is qualitative in nature and the data collected is analyzed descriptively. The article utilizes the triangulation of data (document review, literature review, interview) to strengthen validity and reliability in the research process. The findings explore the challenges related to leadership in the municipality that requires a willingness to adopt, adapt and implement ICT initiatives for smart governance; ICT infrastructure that requires a municipality to allocate adequate budget to smart governance platforms, training of employees to equip them to operate digitalized processes, to state a few. Overall, the study considers the status and implementation levels of ICT and smart governance in the CoE to be unsatisfactory and requires policy recommendations for effective realization to become a smart city. The article offers policy recommendations emphasizing incorporating ICT in municipal budgets to invest in digital infrastructure.

Sustainable Development Goal (SDG) One aims to eradicate poverty in all its manifestations across the world. The key study question to be theoretically explored is "how can the South African government's commitment to the UN Post-2015 Agenda and the National Development Plan (NDP): Vision 2030 be realised to accomplish Sustainable Development Goal One?". The research method used in the article is qualitative. The data were gathered through literature and document reviews, and conceptual analysis was employed to analyze the data. The findings show that the government has put in place a variety of legal frameworks, including the NDP, as well as social protection actions, to address SDG One implementation. However, for poverty reduction programmes to be successfully executed, problems like the high unemployment rate, job losses brought on by COVID-19, corruption straining taxpayers' finances, and other difficulties need to be addressed. The article presents recommendations in a country-specific context based on the findings to eliminate poverty and achieve SDG One.

The nexus of Artificial Intelligence (AI) and indigenous knowledge systems (IKS) rarely features as a viable intervention in African food system policy and academic debates. This has created knowledge and practical gaps with policy and practice implications. This article argues that leveraging the AI-IKS nexus has significant potential to transform African food systems currently in crisis. This conceptual article explores the importance of IKS in Sub-Saharan Africa (SSA) and examines how AI solutions can transform regional food systems. The article shows that harnessing the AI-IKS nexus entails merging traditional, generational ecological wisdom with modern technology to enhance food security, sustainability, and resilience. Key applications include using AI to analyse indigenous drought-prediction techniques alongside meteorological data, identifying climate-resilient indigenous crops, and deploying Computer Vision and Natural Language Processing to digitise and disseminate traditional knowledge in local languages. The article argues that this synergy has the potential to enhance climate resilience, boost yields through precision agriculture, reduce post-harvest losses, and promote sustainable resource management, ultimately strengthening food security.

The global skills gap is the foremost obstacle to business transformation. Across sectors and regions, established forms of expertise are being reshaped or rendered insufficient, creating widespread uncertainty about the durability of existing skill sets. This condition, often described as skill instability, reflects a growing need for continual learning and adaptation as occupational demands evolve. This study employs a critical analysis of data from leading international organizations to map the distinct nature of this challenge across the world’s regions and industries. The study demonstrates that its nature differs fundamentally between regions and sectors. In advanced economies, the crisis is a shortage of specialized digital and green skills. In developing regions, the deficits are more foundational, rooted in basic digital literacy and technical-vocational training. Everywhere, however, a structural mismatch is worsening economies are creating complex new jobs faster than they are training workers for them, even as automation displaces lower-skilled roles. To navigate this dual challenge, we argue that technology, especially AI, must be seen as a tool to augment human potential. The solution is a decisive strategic pivot: from reactive hiring to proactive human capital development. This requires nuanced, region-specific policies and a foundational corporate commitment to lifelong learning to build a resilient and inclusive future workforce.

Climate change poses significant risks to rural livelihoods in semi-arid regions such as Bikita District, Zimbabwe, where recurrent droughts, erratic rainfall, rising temperatures, and water scarcity undermine food security and socio-economic stability. This study examines the climate-related risks faced by rural households, identifies the coping and adaptation strategies they employ, and assesses the effectiveness and sustainability of these responses. A qualitative case study design, guided by the Sustainable Livelihoods Framework, was adopted. Data were collected through in-depth interviews (n = 30), focus group discussions (two groups), and direct observations involving households, traditional leaders, and local stakeholders. Thematic analysis was used to identify patterns in risks, coping strategies, and institutional constraints. The findings show that households employ diverse strategies, including crop diversification, cultivation of drought-resistant small grains, water harvesting, livestock downsizing, livelihood diversification, horticulture, and reliance on social networks. However, many of these responses remain short-term coping mechanisms rather than sustainable adaptation strategies. Structural barriers, including limited access to credit, weak extension services, poor infrastructure, and inadequate market systems, constrain their effectiveness. In addition, some practices, including deforestation and over-reliance on food aid, are maladaptive, providing immediate relief while undermining long-term resilience. The study concludes that although rural households demonstrate significant adaptive capacity, their transition from short-term coping to sustainable adaptation is limited by systemic and institutional constraints. It highlights the need for integrated policy interventions that strengthen livelihood assets, enhance institutional support, improve access to finance and markets, and integrate indigenous knowledge with climate-smart practices. These findings contribute to climate adaptation scholarship and provide policy-relevant insights for building long-term resilience in rural Zimbabwe.

This study examined the effect of organisational culture on employees' readiness towards change at two Eswatini state-owned enterprises. Guided by a positive research philosophy, the study adopted a quantitative, cross-sectional research design. Daya was collected from a stratified sample of 543 permanent employees using the Organisational Culture Assessment Instrument (OCAI) and the Readiness Toward Change Scale (RTCS). Reliability was assessed by using Cronbach's alpha, while confirmatory factor analysis, correlation analysis, and multiple regression were employed to examine the relationship and predictive effects among the variables. The results revealed a positive and statistically significant relationship between organisational culture and readiness towards change. Market culture emerged as the strongest predictor of readiness towards change, followed by hierarchical culture, Adhocracy culture, and clan culture. These findings suggest that performance orientation, structural clarity, adaptability, and relational cohesion jointly contribute to enhancing employee readiness for organisational change. From the business ecosystem and strategic management perspective, the findings highlight the importance of cultivating an adaptive organisational culture as a key enabler of sustainable performance, ethical governance, and stakeholder trust. At a broader socio-economic level, strengthening organisational culture and employee readiness for change within state-owned enterprises can enhance productivity, promote social equity, and support inclusive growth, reinforcing Eswatini's business and socio-economic ecosystem.

This article examines the role of trade unions in shaping social development policy in post-apartheid South Africa, using the Congress of South African Trade Unions (COSATU) and the National Health Insurance (NHI) policy formulation process as an illustrative case. Employing a qualitative single-case design, the study draws on semi-structured interviews with twelve (12) purposively selected key informants, complemented by documentary analysis of submissions and position papers, and thematic analysis informed by the Interest Group Theory (IGT). Findings show that COSATU continues to exercise meaningful influence through institutional access (notably NEDLAC), research partnerships, and grassroots mobilisation. However, influence is conditional: internal capacity constraints, organisational fragmentation, and external power asymmetries within the policymaking environment all limit the union’s impact. The study argues that trade unions remain necessary actors in the formulation of equitable social development policies, but to exert more substantive influence, they must invest in technical capacity, rebuild internal coherence, and strengthen strategic alliances across civil society. Lessons from the COSATU–NHI case contribute to broader debates on participatory governance, interest group politics, and the evolving nature of organised labour in developing democracies.