Purpose – To examine the way the Government accounting and capital charging system allows for depreciation. Like the private sector, it is designed as an accounting measure of the consumption of assets. Unlike the private sector, it has no tax implications. Beyond accounting for asset...

Major operational incidents in payment systems suggest the need to improve their resiliency. Meanwhile, as payment infrastructures become more digitalized, integrated, and interdependent, they require an even higher degree of resilience. Moreover, risks that could trigger major disruptions have...

Catastrophic events, such as cyclones, floods, droughts, terrorism, or cybercrime, are astronomically on the increase the world over. These events disrupt businesses' smooth continuity leading to reputational digital data and financial losses among others. Zimbabwe's districts of Chimanimani and...

Libraries are taking on new roles in a disaster and with that comes strategic responsibilities beyond traditional asset recovery activities. In the past, library disaster plans have emphasized recovery of materials. Here, the emphasis is on continuing business operations. Libraries have become...

In today's era of the ubiquitous use of information technology (IT), it is expected that the information systems provide services to end-users on continuous basis, regardless of time and location. This is especially true in organizations where information systems (IS) support real-time critical...