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Develo** a Framework to Address the Slow Implementation of Continuous Auditing by Internal Audit Functions in South Africa.
Currently, the internal audit profession is being challenged by developments in technology coupled with real-time approaches to doing business. These... -
Incremental Machine Learning-Based Approach for Credit Scoring in the Age of Big Data
The determination of the financial credibility of a loan applicant by financial institutions is quantified using a credit score. Sources of credit,... -
A Systematic Literature Review on the Impact of Cybersecurity Threats on Corporate Governance During the Covid-19 Era
When the Covid-19 pandemic erupted, many companies faced unprecedented challenges, including cybersecurity threats due to increased dependence on... -
Sustainability Marketing
The market is the arena where companies engage in a dynamic exchange with their customers, seeking to provide value in the form of products and... -
ESG in Risk Management
Over the past decades, investors increasingly acknowledge the importance of environmental, social and governance (ESG) factors in evaluating a... -
Path Evolution on Gender Reporting. Early Reflections
This study analyses how the issue of gender equality is addressed by the two main European directives on sustainability disclosure: Directive... -
Female Succession in Family Businesses: Elements of Success
A family business is a type of enterprise in which family owners ‘exercise substantial influence over the business’ (Gomez-Mejia et al. The Academy... -
Crisis Management in Sports Enterprises: An Analysis on the Role of Female Top Managers
This study explores the role of women in top-level management positions in effectively managing and navigating corporate crises. The primary... -
Regenerative by Design: Building Regenerative Business Models
To avoid the catastrophic, cascading risks of crises such as climate change, biodiversity loss, and soil degradation, as well as global pandemics,... -
The Power of Fellowships
This is the Ring Verse, a poetic description of the Rings of Power, and a recurring motif within J.R.R. Tolkien’s acclaimed fantasy series initially... -
The Ten Essentials of Responsible Business Conduct
In the past, companies engaged in mere philanthropy, addressing the needs of a variety of communities via the projects they had selected. Today, in... -
Hanging on to a Dream
In 1994, I worked for a start-up that is now a famous IT consultancy. As I have a tendency to look for the human being behind the “nerd,” this... -
Ecology as New Enlightenment
The COVID-19 pandemic and the threat of collapse due to climate change and the erosion of biodiversity point to the aberrations of a development... -
Women at the Margins: Organizations, Social Structures, and Gender Norms in Rural India
This sustainability story is about women living at the margins in the global south. Poverty and gender inequality affect women disproportionately and... -
What Is Compliance: An Open Conversation
“Compliance, what’s that?” This short, eye-opening conversation between a CEO and his Chief Compliance Officer will explain, in a nutshell, what... -
The Tourism Paradox: Can Tourists Improve an Area They Visit?
This story explores the paradoxical relationship between tourism and local development, focusing on the region of Tahanaout, a village located amidst... -
More Than A Seat: Building Sustainable Ecosystems for Youth in Government
The 2016 Presidential Election was my first real introduction to American politics. While I studied American political parties in school, most... -
Lessons Learned from CSR Managers in the Retail Industry in France
I worked for “Collectif Génération Responsable” (Responsible Generation Collective, later referred to as Collectif) from 2018 to 2020. The Collectif... -
The Integrated Reporting Paradigm Antecedents, Present and Future Perspectives
Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed...
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Towards Digitally Transforming Accounting and Business Processes Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023
This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of...