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Changes in Travel Behaviour Caused by COVID-19: The Case Study of Outbound Chinese Tourists
Three years after the COVID-19 outbreak, it is clear that the coronavirus pandemic has not only affected the world’s population but also altered...
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Tourism Degrowth in the New Normal: Exploring the Impacts of COVID-19 on Sustainable and Equitable Tourism Development
This chapter examines how the COVID-19 pandemic has affected the tourism sector, with a focus on the idea of tourism degrowth, which strives to...
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Identifying AI Corporate Governance Principles That Should Be Prevalent in a Governance Framework for Business
Artificial Intelligence (AI) is widely used in business to increase productivity and harness the benefits that could emerge from is use. However,...
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The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting
More firms are choosing to be more forthcoming with their tax information. What could be the reason for this change? This study examines the link...
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Identifying Decision Variables in Tax Clinic Design: A Sco** Review
South Africa has a rich history of clinical education programmes. However, the same cannot be said of tax clinics. No prevailing literature could be...
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Insider Threats to Cyber Security in an Audit Environment
There has been a notable increase in insider threats to information security (IS) globally. South African entities have thus not been spared, and the...
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Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)
The rapid advancements in artificial intelligence (AI) technologies have significantly impacted various industries, including the accounting...
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A Literature Review of the Level of Financial Literacy in South Africa
The importance of financial literacy, which includes facilitating a comprehensive understanding of how money works and guiding how an individual...
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The Role of Data Analytics in Enhancing External Audit Quality
Due to corporate failures, audit quality concerns and the rapidly changing IT environment in the financial reporting value chain, more auditors are...
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The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient During and Post the Covid-19 Pandemic
First-Year students often struggle to transition from high school to higher education institutions (HEI), mainly due to the disadvantaged background...
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Attitudes of Accounting Students Towards Ethics and Ethics Education
The cost of unethical behaviour in both the private and public sectors is astronomical. In South Africa, the Auditor-General and accounting...
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Impact of Agricultural Credit on Technical Efficiency and Technological Gap Ratio Among Coffee Farmers in Kenya
Extant literature demonstrates that the technical efficiency (TE) of coffee farmers is on a downward trajectory but there are scarce resources to...
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The Underrepresentation of Women in Executive Management Positions in the South African Banking Sector
This study explored factors that contribute towards the significant and continued underrepresentation of women in executive management positions...
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Conclusion: Informal Economy as a Springboard for Innovation and Entrepreneurship Development in Sub-Saharan Africa
This chapter draws our concluding thoughts on the book project titled “Innovation, Entrepreneurship and the Informal Economy in sub–Saharan Africa: A...
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AI: Ethical and Social Responsibility Challenges
Intelligent automation and related technologies—more often referred to in the all-embracing media shorthand as ‘AI’—have been the subject of...
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How to Catch Up on Digital Transformation
In the last chapter we saw digital leaders seemingly accelerating away from other organisations through develo** and deploying their core...
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A Model-Driven Approach to SAP S/4HANA Development
While Enterprise Resource Planning systems such as SAP S/4HANA play a key role for many companies, they rarely come alone but are connected to other...
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Importance of Culture and Innovation in Behaviors Towards the Circular Economy in Spanish Hotels
As a result of social, technological and economic changes, there is a need to transform the currently dominant linear economic paradigm into one of...
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A System for Supporting Supplier and Cold Storage Selection in the Fresh Fruit Supply Chain
Nowadays, many fresh fruit companies choose produce suppliers and the subsequent fresh produce purchase arbitrarily. They do not consider the...