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This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary.

This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles.

The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries.

Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

This paper aims to formulate a research agenda by developing a conceptual framework for studying and mitigating corporate governance issues in state-owned enterprises (SOEs), considering pertinent management theories and theories of the firm as described in the contemporary academic discourse on SOEs.

The authors commenced broadly with the traditional narrative review method to understand the field of corporate governance in SOEs in line with subject matter knowledge. The authors carefully identified studies on corporate governance of SOEs and read them, noting and following relevant citations. The authors then proceed with a more methodical (qualitative) systematic literature review (QSLR) process, selecting more explicit articles and taking advantage of the complementarity of narrative and QSLR methods.

The review identifies seven pertinent theories in the organisational field of SOEs and describes five of the seven theories that must be conceptualised in examining corporate governance issues in SOEs. Following the description of the theories, this paper suggests a novel strategy for minimising corporate governance issues in SOEs by bringing together corporate governance problems in SOEs and offering insights into how the management theories and the theories of the firm may be applied in studying and mitigating corporate governance problems in SOEs, considering their practices and characteristics.

This review paper responds to calls for further research into public entrepreneurship and elaborates theories applicable to studying corporate governance in SOEs. This involves navigating through SOEs literature, focusing on theories and how they might be conceptualised to explore corporate governance issues in SOEs. This represents the largest research convergence on SOEs, given that various corporate governance challenges typically face SOEs worldwide.

The review offers guidance on applying theories to understand corporate governance challenges in SOEs, particularly using the identified theories in specific corporate governance problem areas. This study appears to be one of the only ones on this topic. Thus, the propositions put forth suggest that the conceptualisation of corporate governance in SOEs in this paper adds value for academics, practitioners and policymaker observers.

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.

Workspace equality and inclusivity remain critical in promoting diversity and dynamism across all sectors of the economy. Despite recent progress, gender disparities persist in the real estate sector, including education and training programmes. This study employs a quantitative research design to assess gender diversity of real estate education at Federal Polytechnic Ede in Nigeria. The study focuses on female students' enrolment in real estate programmes, their experiences, perceptions and any potential effect on real estate career prospects.

A self-administered questionnaire was used to collect data from 138 out of all the 150 female students currently enrolled in the real estate programmes. Descriptive statistics and a one-sample t-test were utilised for the data analysis.

The findings indicate an increased number of females enrolled in real estate programmes. Female students face a lack of access to mentorship opportunities and perceive gender discrimination and bias in the real estate industry. However, these industry factors would not deter female students' decision to pursue a career in the real estate industry after graduation.

This study to the best knowledge of the researchers is the first to investigate gender dimensions of real estate programmes in the context of African higher education institutions; thereby contributing to the body of knowledge on gender diversity in this field.

We set out to carry out a case-control evaluation of psychological distress and emotional pain among adult attendees of a Nigerian dental clinic. A total of 201 subjects, made up of 101 dental patients (test group) matched with age and sex with 100 normal subjects (controls), was recruited into the study. All participants completed a designed socio-demographic questionnaire. General Health Question naire and Psyche ache Assessment Schedule were also administered to assess psychological distress based on cut-off scores ?3 and emotional pain based on cut-off scores ?28 respectively. The mean ages of study and control group were 33 (±12) and 36 (±13) years respectively, and both study and control groups were not significantly different in all the assessed socio-demographic parameters. Overall, 21.8% (n=22) of the subjects had psychological distress, while only 7% of the control group had psychological distress. This difference was statistically significant (P=0.003). Similarly, there was significant difference in the experience of psyche ache (unbearable psychological pain) as over a third of the dental patients (37.6%, n=38) had emotional pain, while only 13% of the controls experienced psych ache (P<0.001). In this study, the burden of psychological distress and emotional pain was many-fold in dental patients when compared with the controls.

This research focuses on the implementation of Just-in-Time (JIT) inventory management, drawing on a case study of a commercial livestock farm located in a swampy area of southern Nigeria.

The research adopts a qualitative approach. Interviews and workshops were used for data collection.

Findings from the study reveal that the commitment on the internal organisational members and skilful collaboration with supply chain partners are required for effective use of JIT, especially in an odd contextual situation such as the case in this study. This also justifies the embraced of additional cost of securing JIT inventory management practices such as the situation in the case study organisation that could not allow conventional inventory management.

It is suggested for further research to consider the topic from a mixed method approach as well as extend the focus on the possibility of legal regulations and government support to exceptional operational practices among organisations, especially those in the context of the food production sector, where this research was based.

The purpose of this paper is to present possible strategic actions that aim to recover the value still remaining in industrial waste.

The research method is a multiple case study. The sample included six Brazilian companies of the footwear, metal-mechanics, pulp and paper, beverages, chemical and food industries. The study investigated the production process, waste generation, internal reuse, the destination of unused waste, difficulties and strategic challenges.

Possible strategies to recover the value remaining in industrial waste are increasing the internal reuse, developing new routes to other industries, reducing the waste generation, increasing the destination to cooperatives or recycling companies, which require studies to understand the legislation and agility in licensing and reducing the logistical cost of the destination.

The study relies on six case studies. Further research shall encompass an entire industry, starting with hypotheses derived from the cases.

The main barriers observed for reuse and recycling are uncertainties and ambiguities in the interpretation of legislation, the difficulty for the environmental licensing for recycling operations, excessive logistics costs for exploration opportunities and the lack of research to reduce the waste generation and to increase the internal reuse.

Waste managed by scavengers’ cooperatives can offer jobs to the people of vulnerable communities.

The study offers robust hypotheses to be tested in a survey on the capacity of a waste management strategy to create competitive advantage in the industry. The study establishes a relationship between waste management and three competitive enablers, compliance, corporate image and green market.

The purpose of this paper is to investigate the degree of improvement in mechanical properties of aluminum alloy (AA6063) after processing with equal channel angular extrusion (ECAE) using four environmentally benign lubricants.

Aluminum (Al) 6063 bar was annealed at 350°C for 1 hour, machined and cut to billets measuring 14 × 14 × 44 mm3. These specimens for extrusions were machined to the specified dimension to a visibly good finish. The billets were extruded through ECAE die of 14 × 14 mm2 channel cross-section area; the channel angle was 120°; and the angle of the outer arc of the channels was 30°. The punch and container used for the experiment were made of tool steel alloy AISI D2, and were chromium-coated and polished. Four lubricants such as palm, olive, coconut and groundnut oils were used in this study.

The yield, ultimate tensile strengths (UTS) and the ductility of the material ECAEed with palm oil as lubricant, which gave the least extrusion pressure, produces the maximum yield, UTS and ductility, followed by groundnut oil and coconut oil, while olive oil gave the least yield strength, (UTS) and ductility. However, palm oil and olive oil have better load reduction than other lubricants. Furthermore, from the hardness results, though scattered, all of the points at the tensile strained side of the extrudate lie within a reasonably narrow band, suggesting a high degree of homogeneity and greater hardness value within the rod than the compressive side after being ECAEed.

It is shown in the paper that all the lubricants tested greatly enhanced mechanical properties of Al 6063 and can effectively replace the petroleum-based lubricants used in forging operations.

Managing patients’ health information is one of the building blocks of the health system and the adoption of health information technologies like electronic health records (EHRs) is expected to reduce the various challenges in keeping and accessing quality health-care data that aid decision-making among medical practitioners. This study aims to investigate how leadership styles and change management affected the job performance of health information management practitioners on their adoption of EHRs in tertiary hospitals in Nigeria.

The study used primary data collected using a Likert scale questionnaire from 117 health information management officers and health information technicians in selected tertiary hospitals in South-Eastern Nigeria. The data were analysed using bivariate correlation and multiple regression techniques of inferential statistics.

The analyses revealed that transformational leadership style, transactional leadership style and change management had significant positive influence on the job performance of health information management practitioners. However, laissez-faire leadership style did not show any significant positive influence. A further analysis showed that the combined effects of leadership styles and change management were also affirmed to significantly influence the adoption of EHRs for quality health-care delivery in Nigerian tertiary hospitals.

The study contributes to health information management and the need to understand how leadership styles and change management can influence the adoption of EHRs. However, there is no adequate research that examined the role of leadership style and change management in influencing the job performance of Nigerian HIM practitioners regarding their usage of EHRs in tertiary hospitals in Nigeria.