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All Journal International Journal of Environmental, Sustainability, and Social Science
Jean Damascene MVUNABANDI
Durban University of Technology, South Africa
Economics, Econometrics & Finance Environmental Science Social Sciences

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An Examination of Adolescent Girls' and Young Women's Entrepreneurial Knowledge in South Africa: Longitudinal Study Jean Damascene MVUNABANDI; Bomi Cyril NOMLALA; Lawrence GADZIKWA
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i1.382

Abstract

Motivated by lack of empirical research on entrepreneurial knowledge training among adolescent girls and young women in South Africa and elsewhere, this article examined the entrepreneurial knowledge among 3584 adolescent girls and young women from four provinces, namely KwaZulu Natal, Mpumalanga, Eastern Cape and Western Cape in South Africa. This study adopted quantitative and descriptive research approach. Secondary data collected using questionnaire survey during entrepreneurial mindset and skills training from July-October 2021 by the large anonymised not for profit organisation based in South Africa was used for data analysis. Robustness analysis was entirely performed using descriptive statistics using SPSS version 28.0. The findings from the empirical part of this research statistically proved the adolescent girls and young women improved their knowledge entrepreneurially after training that is evident in most extent literature. This article contributes to the current body of knowledge as it filled in the gap and contributed significantly to the entrepreneurial mindset skill and knowledge improvement among adolescent girls and young women in South Africa.
Perceptions of Non-Government Organisations Managers About International Financial Reporting Standards in NGOs Sector: A Case Study of a Large NGO in Durban, South Africa Jean Damascene MVUNABANDI; Josue MBONIGABA
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.387

Abstract

The role of international financial reporting standards (IFRS) in the growth of organisations has expanded significantly in recent literature. Non-governmental organisations (NGOs) are crucial in global affairs and have different operating contexts, but it is unclear how their use of IFRS is of sufficient quality to satisfy various stakeholders' interests. On this question, this article investigated the managers' perceptions of IFRS practices and quality in a large NGO in Durban, South Africa. A qualitative approach was employed, and data was collected through semi-structured interviews with 24 purposively selected participants. The interviews were recorded and later transcribed. Robustness analysis was performed using conventional thematic content analysis. Evidence from this study showed that despite adopting IFRS accounting and financial procedures, the managers of the selected NGO found it difficult to have quality financial statements due to IFRS for SMEs failing to fit NGOs' operating context. This article established NGOs managers' perceptions of the role of IFRS in managing diverse NGOs stakeholders' interests, provided recommendations applicable to similar NGOs globally and contributed to the scholarly debates for policymakers and practitioners on using IFRS for SMEs in NGOs. This study has also provided a very robust plan for future researchers.
Effectiveness of Forensic Auditing on Fighting Fraud Among Non-Government Organisations in South Africa Jean Damascene MVUNABANDI
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i3.388

Abstract

This article sought to empirically establish the effectiveness of proactive forensic auditing techniques for 30 non-government organisations in the eThekwini region, South Africa. This article adopted quantitative and descriptive survey research. The data for this research was gathered via the use of the quantitative research method through an online questionnaire which was designed in a 5-point Likert scale and used for data analysis. Robustness analysis was entirely performed using SPSS software version 27 for statistical analysis. The study’s results showed that there exists a positive statistically significant relationship between the applicability of forensic auditing techniques and fraud detection, prevention and investigation among non-government organisations in the eThekwini region, South Africa. It also found that the application of forensic auditing techniques has its highest applications in proactive fraud detection. Based on the above, it was recommended that the application of forensic auditing skills and techniques among non-government organisations should be considered carefully.
Co-Authors Bomi Cyril NOMLALA Josue MBONIGABA Lawrence GADZIKWA