Search results

This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed companies.

Data was collected through content analysis of annual reports and audited financial statements of 20 Zambian listed companies for the period 2012 to 2018. This is a longitudinal study which involved panel data analysis. A Hausman test was conducted to select the model to use to run the panel regression analysis.

The results indicate a positive statistically insignificant relationship between board size, board independence and IFRS compliance. A statistically significant negative relationship between audit committee independence and IFRS compliance. However, there is a positive relationship between board members with accounting and auditing experience, the inclusion of women on the board and IFRS compliance.

Limitation includes the narrow focus on listed companies only which cannot be generalized to other public interest and private companies in Zambia.

The study findings imply that corporate governance attributes such as the inclusion of qualified and experienced Chartered Accountants and women on the board will increase IFRS compliance. The appointment criteria of non-executive directors should be strengthened.

This is the first empirical study to analyze the relationship between IFRS compliance and corporate governance in Zambia. The study also responds to the call by the World Bank (2017) to empirically study IFRS compliance in Zambia and contributes to the scant literature in developing countries on determinants of IFRS compliance.

This paper aims to evaluate the approaches to talent management (TM) in small- to medium-sized enterprise (SME) hotels in Nigeria during the COVID-19 crisis drawing on the resource-based view (RBV) of Strategy.

An interpretivist methodology was adopted, and 42 semi-structured interviews were undertaken with SME hotel owners, self-initiated expatriate (SIE) talent and local workers in Nigerian hotels. A thematic approach to analysis was undertaken to identify key themes.

The findings highlight how SME hotel owners’ reactive and short-term approaches to TM have created problems during the pandemic as they are unable to rely on acquiring SIE talent to fill key skills gaps. Furthermore, failure to capitalise on the expertise and networks of their current SIEs has resulted in a lack of knowledge sharing with other local employees. This results in TM strategies that do not offer differentiated approaches that balance talent flows to achieve competitive advantage.

SME hotel leaders should adopt a more equitable approach to TM that values all workers rather than exclusively focusing on SIEs. Employment contracts should ensure that SIEs are responsible for training and developing local workers as part of a networking approach to RBV.

This novel study focused on TM within SME hotels in a Nigerian context during COVID-19. The findings show how SME senior leaders value SIE talent above local workers and pursue a TM strategy that perpetuates the status quo. The COVID-19 crisis has acted as a catalyst for leaders to recognise the value of local talent and consider a more sustainable approach to TM.

Past research provides mixed evidence of the various elements of talent management. This review consolidates that research evidence to present a comprehensive evidence-based multilevel framework to inform practice and outline future research directions.

A systematic review of 120 empirical studies, focusing on determinants, practices and/or outcomes of talent management practices, was undertaken.

Our multilevel framework suggests that talent management perspectives determine talent management practices which, in turn, impact organizational, group and employee outcomes. Most studies focused on identifying talent management perspectives or practices within organizations, while few studies investigated how these perspectives influence practices. The inclusive vs exclusive perspective has been the main focus of the research. However, findings indicate that a combination of perspectives generates a hybrid approach which leads to a range of talent management practices. The most studied practices involve talent development and the least studied involve talent engagement. In total, 67 studies focusing on outcomes of talent management identified organizational performance as the most conspicuous outcome of talent management.

This review contributes to the existing knowledge of talent management by consolidating the empirical evidence on determinants and outcomes of talent management practices and provides a comprehensive, integrated and multilevel framework to guide practice and future research.

Ensuring high water quality is crucial for safeguarding public health, as contaminated water can pose significant risks to consumers’ well-being. This study aims to evaluate the microbiological and chemical quality of bottled water brands commonly consumed in Dodoma, Tanzania.

A total of 36 samples from 12 brands were collected between January and March 2023 and analyzed for microbiological and general water quality parameters.

Microbial analysis found that 42% of brands tested positive for coliform bacteria, while opportunistic pathogens Aeromonas hydrophila and Pseudomonas aeruginosa were detected in 25% and 17% of samples, respectively. For chemical composition, 42% of brands exceeded the World Health Organization guideline value of 1.5 mg/L for fluoride. However, no other parameters exceeded national drinking water standards. Statistical analysis revealed significantly higher measured fluoride levels compared to values declared on product labels (paired t-test, p = 0.003). A moderate positive correlation between fluoride and conductivity (r = 0.52, p = 0.045) indicated possible geological influences on water chemistry.

To enhance the study’s comprehensiveness, exploring temporal and spatial variations among water brands, including samples from typically clean environments such as supermarkets, could have been beneficial in identifying underlying factors. Additionally, investigating the entire manufacturing process, from production to end-user, could have provided insights into unforeseen deviations in quality. Furthermore, the use of pour plating techniques at 37°C for microbial analysis, while suitable for resource-limited settings, may not have fully captured coliform diversity compared to membrane filtration and differential temperature incubation as per standard methods. This could partly explain the detection of heterotrophs without higher coliform counts in some samples.

This study provides baseline data on the bacteriological and inorganic chemical quality of bottled water in Dodoma. Detectable microbial contaminants and significant exceedances of fluoride guidelines in some products raise public health concerns.

While existing studies focus on bottled water quality at production facilities, this research highlights the overlooked risks at retail points, where consumers are directly affected.

Presents the results of a survey of interlibrary lending operations in Zambia, which indicate that existing activities are concentrated on the two highly urbanized provinces, the Copperbelt and Lusaka. Shows, in detail, that the schemes operate on an informal basis, lacking any form of co‐ordination, in the absence of any rules or regulatory code. Concludes that the lack of written rules and manuals has resulted in ILL arrangements failing to operate smoothly and that there is an urgent need to introduce an effective regulatory structure.

The paper aims to examine fall armyworm's (FAW) effect on Ghana's farming households' income and food security status.

A sample of 225 farmers, including FAW-infested households and non-FAW-infested households, were interviewed. Gross margin (GM) analysis was used to estimate farmers' farm revenues, and the Household Food Insecurity Access Scores (HFIAS) was employed to measure the food security status of the households. The seemingly unrelated regression (SUR) was adopted to investigate the effect of FAW infestation on gross income and food security.

From the study, FAW attack is predominant during the vegetative stage of the maize plant. The empirical results revealed that FAW-infested farms incur loss, whereas non-FAW-infested farmers gained profit. Also, FAW-infested households were mildly food insecure, while non-FAW-infested households were food secured. The results of SUR analysis reveal that FAW infestation decreased farmers' income from maize production and rendered them food insecure.

One limitation of this study is that it largely depended on a survey; however, future studies can combine both survey and experimental data from the farmers' fields during minor and major growing seasons of maize.

Given the negative consequences of FAW, studies have been conducted across Africa and globally. However, most of these studies concentrated on using geographic information system (GIS) and descriptive statistics without necessarily quantifying the effect of FAW on food security and the profit margins of farming households. Therefore, this study adds to the little literature on the effect of FAW on food security and GM from maize production, which has received less attention in Ghana to the authors' best knowledge.

The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices.

The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents.

Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania.

By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular.

This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.