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 Purpose of this study was to investigate the determinants of choice of the commercial banks among first year students at the University of Zambia. The Objectives of this study were to establish the criteria students use in selecting a commercial bank; to determine the rank of significance of...
Download PDF ↓This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality...
Download PDF ↓The current business trends have made it imperative for almost all large organizations to uphold effective internal control systems. Internal control has attracted intense debate and scholarly attention across industries in accountancy and auditing literature over the past decades. Lusaka City...
Download PDF ↓This study investigated the effects of occupational stress on service delivery in the Zambia Police Service CID in Lusaka Urban district. The study employed a mixed methods approach and Yamane sample size formula was used to calculate a sample size of 211 respondents from a population of 450...
The study was conducted to establish the factors affecting the adoption of e-PACRA services through the Government Service Bus. The study adapted the UTAUT model as a conceptual framework to formulate and generate the five hypotheses as determinants and predictors, and the survey questionnaire...
The Agro sector has evolved over the years becoming one of the key sectors in Zambia. This study sought to establish the impact of supply chain management practices on the performance and competitive advantage of Small and Medium Enterprises (SMEs) in the Agro sector with a focus on Lusaka. The...
Many corporate entities have relied on financial sustainability drivers such as income generating capacity, income source diversity, financial planning and management, and the potential for geographical spread and product diversity; however, there is limited information on how CSO's respond to...
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