The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

In recent decades, agritourism has been proposed by various agencies as a strategy for the sustainable development of rural areas and the diversification of the rural economy. The study aimed to examine and identify the role of agritourism in entrepreneurship and sustainability. Semi-structured...

In Africa, socio-economic inclusion is often predicated on the degree of access to finance that individuals have to consummate economic activities. This study is centered on this interlink with a focus on Nigeria and South Africa. From the 17 years of data (2004-2020) sourced from the Emissions...

Analyses, perspectives and jurisdictional overview / Jean Jacques du Plessis and Jeanne Nel de Koker -- The United Kingdom / Andreas Rühmkorf and Jean Jacques du Plessis -- Australia / Tess Blackie and Jean Jacques du Plessis -- South Africa / Neels Kilian, Jean du Plessis, and Jeanne Nel de...

This paper examines the empirical relationship between trade and total factor productivity (TFP) in South Africa. It uses (i) a time series approach where trade is defined in terms of aggregate outcomes, i.e., as the share of imports plus exports in GDP, and (ii) a cross sectional approach,...

This paper proposes a probabilistic approach to public debt sustainability analysis (DSA) using ""fan charts."" These depict the magnitude of risks-upside and downside-surrounding public debt projections as a result of uncertain economic conditions and policies. We propose a simulation algorithm...

This Selected Economic Issues paper examines economic developments in South Africa during 1993–94. After a cumulative fall of 3.5 percent between 1989 and 1992, GDP at market prices grew by 1.1 percent in 1993. The major contribution to growth came from the turnaround in the inventory cycle,...

Estimates of a supply-side model of the nonprimary sectors, in which particular attention has been paid to modeling key characteristics of the evolution of the apartheid system, are presented. These imply that the wage differential between white and nonwhite workers doing similar jobs fell...

This Selected Economic Issues paper examines economic development in South Africa during 1995–96. The paper highlights that in 1995, the economy of South Africa grew by 3.3 percent, the third consecutive year of economic growth, and it is expected to grow between 31⁄2 and 4 percent in 1996....

This Selected Issues paper highlights that aided by the easing of political uncertainties after the national elections in early 1994 and by the cautious stance of policies adopted by the new administration, economic performance and investor sentiment in South Africa strengthened markedly....