Articles

  • Article 1 in this issue

    The Impact of Social Media on Social Cohesion in South Africa

    • Author: Tawanda Matema, Paul Kariuki

    Social cohesion is an important policy issue with social, political and economic consequences in South Africa. Given the country’s diverse population comprised of different races, ethnicities and migrants from around the world, its history of violence and the persistent incidences of xenophobia, social cohesion has become a prominent issue. The study foregoes discussing the challenges of achieving social cohesion to examine the nexus between social media and social cohesion promotion. Since lockdown was introduced in March 2020, social media has become a means for daily communication, bridging racial, ethnic, class and geographical boundaries. Against this background, this study explored the impact of social media on social cohesion in South Africa? The main objective was to examine the role played by social media in fostering social cohesion. A systematic review of relevant academic literature and research reports on social media and social cohesion was adopted in gathering data. By examining the social media social cohesion nexus, an illustration of social media as an essential determinant of social cohesion can be delineated. Teasing out these aspects is vital in enriching the current literature on understanding social cohesion. The study found that social media has become an essential platform for nation-building, potentially bridging racial, ethnic, cultural, and geographical gaps in South African society. However, due to the threats of misinformation and insensitive use, social media can hamstring social cohesion and cause instability. The study recommends that social media be used appropriately and sensitively in strengthening interpersonal relationships that transcend race, culture, ethnicity, nationality, and religion.

    Pages 1-12

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  • Article 2 in this issue

    Audit Characteristics and Financial Reporting Timeliness of Nigerian Listed Non-Financial Institution

    • Author: Eghosa Godwin Inneh, Isaiah Omotayo FAKUNLE, Romoke Rafiat BUSARI, Ibrahim Gbenga OLATUJI

    The management is accused of opportunistic behavior and financial report delays following the global financial scandal. Consequently, studies examine the effect of client-specific characteristics on financial report timeliness, and Nigeria is not an exemption. Recent studies focus on the effect of auditor's attributes in mitigating or explaining the rationale for the financial reporting delay. However, limited studies exist in Nigeria on the effect of audit characteristics on financial reporting timeliness in non-financial institutions. Our study contributes to knowledge by examining the effect of audit characteristics on the financial reporting timeliness in the Nigerian listed non-financial institution. We select 450 firm-year observations from 2011 to 2020 using a purposive sampling technique and estimate the model using the Ordinary Least Square Method (OLS). The result reveals that audit price and audit firm size positively affect financial reporting timeliness, while audit tenure is negative but insignificantly related to financial reporting timeliness. Our study concludes that delivering the financial report to the users takes longer when the auditors charge higher fees, reflecting an increase in auditors' workload resulting from additional audit risk and procedure. Also, large audit firms take a long time to communicate financial reports taking due care in forming audit opinions to ensure audit independence and reduce the litigation risk arising from the audit assignment.

    Pages 13-25

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  • Article 3 in this issue

    Market Potential of Freshwater Fish Farmers in Limpopo Province

    • Author: Master Maebane, Ntise Manchidi, Germinah Chiloane-Phetla

    O. mossambicus is one of the most cultured food fish worldwide. In sub-Saharan Africa, it is essential for meeting the need for food security, as it can be a cheap source of protein. Previous studies focused to some extent on the profitability of tilapia farmers. This study aims to make a scientific contribution by analyzing the market environment, and specifically the potential customers, of the O. mossambicus farmers who belong to small and medium enterprises in agriculture, by using a feasibility analysis framework. A mixed-methods approach was used to achieve the research objectives. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), to compile descriptive and inferential statistics. The reliability and validity of the data collection instrument were measured using Chronbach’s Alpha values. One-way analysis of variance (ANOVA) was the statistical method used, and the f-test was conducted to determine the statistical significance of the variables in the multivariate analysis. The overall results of the study showed that O. mossambicus farmers largely sell the fish fresh to individual consumers and informal fish traders at farm stalls. In contrast, fish traders bought the O. mossambicus frozen or smoked from other suppliers. Here, recommendations are made in respect of new entrepreneurial ventures, next steps for business consultants and other stakeholders in the O. mossambicus industry, and future research directions.

    Pages 26-38

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  • Article 4 in this issue

    The Impact of Workforce Diversity on Organizational Performance: A Review

    • Author: Simon Rafaqat, Sahil Rafaqat, Saoul Rafaqat, Dawood Rafaqat

    The paper aims to review the literature on the effect of workforce diversity including, gender, culture/race, age, and ethnicity, on firm performance. Many empirical papers have been reviewed in which different statistical models have been applied to data of multiple types of organizations across the regions and continents to find the association between the selected variables. The review methodology is selected to survey the literature on the impact of workforce diversity on organizational performance between the years 2000 and 2021. The reviewed literature shows that workforce diversity is significantly related to organizational performance. Moreover, this paper concludes that the positive significant influence of workforce diversity on organizational performance exceeds the negative significant impact. Also, workforce diversity is productive, if it is in appropriate balance. Whereas few studies reported no significant influence of workforce diversity on organizational performance.

    Pages 39-50

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  • Article 5 in this issue

    Green Product and Process Innovation, Corporate Environmental Ethics and Competitive Advantages among Manufacturing Firms in the Kingdom of Saudi Arabia

    • Author: Tai Abdulrahman Alshammari, Khalid Mhasan Alshammary, Fahad Maiyah Alshammari

    The prime objective of the study is to examine the impact of green product innovation, green process innovation, and corporate environmental ethics on the competitive advantages of Saudi manufacturing firms. In addition to that, the study has also planned to examine the mediating role of corporate environmental ethics and moderating role of corporate environmental management in the relationship between green product innovation, green process innovation, and competitive advantages of Saudi manufacturing. This study used a quantitative approach to research with a cross-sectional method for the collection of data. This study used purposive sampling for the collection of data from the production managers of the manufacturing industry of KSA. The participation of the production managers in current was on a volunteer base. A structured questionnaire was used to gather the data from the respondents. The scale item for all constructs was adapted from the previous studies and measured on a 5-point Likert scale. “Partial Least Squares” (PLS) method of analysis was employed for the analysis of the research model using the Smart-PLS (Ringle et al., 2020). The present study found out that if a firm is consistent about investing more in CEE, the KSA manufacturing industry would witness improvement in their GRpdI and competitive advantage. Thus, these findings can be utilized by the manufacturing industries in KSA. By observing the environmentalism approach of consumers and strict rules at the international level, the firms shouldn't avoid their environmental duties. This study intends to fulfill the purpose of contributing to managers of the manufacturing industry of KSA, their researchers and policy formulators which may further contribute to their respective areas .

    Pages 51-61

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