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The introduction of mobile banking has completely transformed the financial industry, providing customers with unparalleled ease of access and convenience. This paper explores the complex relationship between mobile banking and the financial performance of commercial banks. The study employs a...

All businesses regardless of the nature require profitability for them to progress. Therefore, this thesis aimed at assessing Zanaco’s profitability using ratio analysis, through three major objectives (i) To ascertain Zambia National Commercial Bank’s ability to generate return to its...

This research assesses the critical success and failure factors of microfinance institutions (MFIs) in Lusaka, Zambia, amid recent closures of six institutions. The study aims to understand factors influencing MFIs' operations in Zambia and proposes measures to enhance critical success factors....

The COVID-19 pandemic has been one of the most brutal pandemic in human kind history. Its impact has been immense, affecting numerous sectors across the global economy including the Accounting Practice (AP). Consequently, the purpose of the study was to determine the effect of COVID-19 on the AP...

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...

While there exist internal controls in the public health institutions in Zambia, several inconsistencies; violation of established financial management guidelines and procedures, contracts and services are not being rendered in accordance to set-out procedures, cost overruns due to delays in...

Multinational enterprises abuse transfer pricing to erode the country’s tax base by shifting profits to other jurisdictions thereby depriving the country of revenue that would otherwise be available for development. The aim of this study was to assess the factors affecting transfer pricing tax...

The presence of Internal Audit in the Public sector is fundamental for the elimination or reduction of financial and non-financial irregularities though there has been recurring cases of such irregularities as highlighted in the reports of the Auditor General. Therefore, as the result of these...

The study's aim was to suggest solutions to the problem of weak corporate governance in State-Owned Enterprises (SOEs) in Zambia by proposing ideal elements of corporate governance that could be embraced in their operations. A concurrent mixed methods approach based on philosophical pragmatism,...

Until recently, risk management discourse has paid scant attention to the issue of organizational culture and behavioral finance biases in banking. Yet ethical lapses and systematic weaknesses exposed in the 2007-09 financial crises suggest that future risk policy dialogue is unlikely to ignore...