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Recently the subject of RL has grown exponentially due to an increase in the global population and consumption activities. As it accounts for the products' Life Cycle, companies are now pressurized to be more responsible when dealing with the environment and the end-of-life products they produce....

The Objective of this study was to investigate the challenges of implementing the IPSAS in government and various agencies in Zambia using descriptive research design. The scope of this research encompassed individuals associated with Government Ministries and agencies as its target population....

Direct exports to international markets by manufacturing SMEs have been attributed to the challenges of internationalizing SMEs. Challenges of internationalization that act as barriers for internationalization. The study took a quantitative approach to understand the challenges of...

The study investigated internal controls for Zambia Airports Corporation Limited financial performance. This was necessitated by the observance of weaknesses in internal controls and financial performance of selected parastatal bodies in Auditors General’s report for the year ended 31st December,...

This research aimed to assess the impact of Value Added Tax (VAT) on government revenue collection. The study employed a mixed methods research design, which combines both qualitative and quantitative methodologies. The study focused on a population of 500 management-level employees at the Zambia...

Zambia Medicines and Medical Supplies Agency (ZAMMSA) has a responsibility to supply medicines and medical supplies to health facilities (Government of The Republic of Zambia, 2019). Although preliminary factors affecting Supply chain agility (SCA) have been reported, it is not well established...

This Study was premised on empirical research gaps of unknown barriers that accentuated the costs of doing business and further than this, most of the procurement function activities are not done on schedule. It was not known what the barriers of procurement function are on attaining effective...

The study undertook to establish the strategic management practices adopted by Zambian SMEs during the Covid-19 pandemic and how they affected their performance. The study was anchored on Threat Rigidity and Failure-Induced Change theories. To help with meeting the foregoing objective, a...

Corporate Social Responsibility can be defined as a concept whereby businesses willingly integrate social, environmental and ethical standards into their operations in order to improve the organisation‟s performance, lives of employees, local communities and the society as a whole. The study...

There is a growing interest among stakeholders in the subject of Sustainability Accounting and Reporting (SAR). Literature based on SAR has reviewed that there exists a relationship between SAR practices and firm value. However, this has not been confirmed or verified. The aim of this research...