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Illicit enrichment refers to the unjustified increase in the assets of a public official. Criminalisation of illicit enrichment is required under Article 20 of the United Nations Convention Against Corruption, and as a State Party, South Africa is thus expected to deal effectively with illicit enrichment as an offence. This paper aims to address different approaches of various jurisdictions to deal with illicit enrichment and discusses the elements of the crime, drawing on a South African perspective, to determine how illicit enrichment can be criminalised in South Africa.

The research methodology used was a critical analysis of the definition and elements of the crime, as well as the global action taken to implement this offence. A comparative analysis was used to compare international frameworks with those of South Africa to conclude on the practicality and challenges of introducing the offence of illicit enrichment.

It was found that an element of the crime, in particular the lack of justification, has been a primary point of criticism, as it is claimed that illicit enrichment laws reverse the burden of proof when an accused is required to prove the legitimacy of his or her assets. However, this issue is not insurmountable in the South African context, and the paper concludes that the criminalisation of illicit enrichment is possible, as South Africa possesses the necessary legislation and case law to support such measure.

This paper contributes to the scholarly research on criminalising illicit enrichment in South Africa.

This paper aims to explore the potential role of digitalization in reshaping Botswana's assets and liabilities declaration system. Digitalization presents opportunities to not only improve efficiencies in how services are delivered and citizens are engaged but also to integrate innovative ways to combat wicked problems such as illicit enrichment and conflicts of interest in the public service.

This qualitative paper adopts an exploratory research design to investigate how digital technologies can be used to enhance anti-corruption reforms in a developing country context. Primary data, focusing on the shortcomings and successes of Botswana’s asset declaration system, were collected from interviews with key policy actors in Botswana’s anti-corruption landscape, whereas secondary data were drawn from documents such as official reports, news and social media reports and available literature on the topics of digitalization and anti-corruption reforms. A comparative case study approach is used, highlighting successes and challenges in the use of electronic disclosure systems in Georgia, Ukraine and South Africa.

The analysis provides insights into the potential benefits and challenges associated with the integration of digital technologies in the asset and liability declaration process. The integration of digital technologies in the anti-corruption efforts of Georgia, Ukraine and South Africa has contributed to the development of robust electronic declaration systems. However, political resistance, costs, technical capacity and verification processes are identified as some of the core challenges confronting agencies tasked with implementing asset declaration systems.

The political and socio-economic contexts in the country case studies presented are distinct, as are the challenges posed by corruption. Although Botswana can gain insights from the implementation experiences of Georgia, Ukraine and South Africa, policymakers and implementers need to take into account these subtleties and their potential influence on the success or failure of a similar system. The research has implications for policy and practice by proposing an alternative approach to the implementation of Botswana’s asset declaration system. This will be of interest to policymakers, anti-corruption activists and scholars.

To the best of the authors’ knowledge, prior research has not studied the relationship between digitalization and anti-corruption reforms in Botswana. This paper contributes to the dearth of knowledge regarding the role of digitalization as a driver of anti-corruption reforms. The paper informs policy decisions related to the implementation of digital transformation initiatives in line with Botswana’s anti-corruption and digital transformation agendas.

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic investigation. Previous research has identified two interviewing strategies that are aligned with the legal framework in South Africa: the PEACE model (P = preparation and planning; E = engage and explain; A = account, clarify and challenge; C = closure; E = evaluation) and the person-centred approach (PCA). The purpose of this paper is to explore the theoretical underpinnings and application of the PEACE model and the PCA as commercial investigative strategies aligned with the legal context in South Africa.

A scoping review was undertaken to identify literature relevant to the theoretical assumptions and application of the PEACE model and the PCA.

Literature for the most part reports on the PEACE model but offers very little information about the PCA. A critical analysis revealed that the PEACE model incorporates a clear guiding structure for eliciting information but lacks content needed to create an optimal interpersonal context. To promote this, the PCA proposes that interviewers demonstrate three relational variables: empathy, congruence and unconditional positive regard. The PCA suggests a basic structure for interviewing (beginning, middle and end), while providing very little guidance on how to structure the forensic interview and what information is to be elicited in each phase.

Combining the PEACE model and PCA presents an integrated interviewing technique best suited for obtaining useful and reliable information admissible in a South African court of law. The PEACE model has a clear structure, and the PCA assists in creating an optimal interpersonal context to obtain information in an interview.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

The study seeks to understand the possible opportunities that Industry 5.0 might offer for various aspects of inclusive sustainability. The study aims to discuss existing perspectives on the classification of Industry 5.0 technologies and their underlying role in materializing the sustainability values of this agenda.

The study systematically reviewed Industry 5.0 literature based on the PRISMA protocol. The study further employed a detailed content-centric review of eligible documents and conducted evidence mapping to fulfill the research objectives.

The advancement of Industry 5.0 is currently underway, with noteworthy initial contributions enriching its knowledge base. Although a unanimous definition remains lacking, diverse viewpoints emerge concerning the recognition of fundamental technologies and the potential for yielding sustainable outcomes. The expected contribution of Industry 5.0 to sustainability varies significantly depending on the context and the nature of underlying technologies.

Industry 5.0 holds the potential for advancing sustainability at both the firm and supply chain levels. It is envisioned to contribute proportionately to the three sustainability dimensions. However, the current discourse primarily dwells in theoretical and conceptual domains, lacking empirical exploration of its practical implications.

This study comprehensively explores diverse perspectives on Industry 5.0 technologies and their potential contributions to economic, environmental and social sustainability. Despite its promise, the practical evidence supporting the effectiveness of Industry 5.0 remains limited. Certain conditions are necessary to realize the benefits of Industry 5.0 fully, yet the mechanisms behind these conditions require further investigation. In this regard, the study suggests several potential areas for future research.

There is a lack of clarity about what constitutes Science, Technology, Engineering, Arts and Mathematics (STEAM) education and what the arts contribute. In this paper the authors discuss a distinct model, theorised from a five-year study of a particular, innovative STEAM education project (The Imagineerium), and developed by the researchers through working with primary school teachers in England within a second project (Teach-Make). The paper examines how teachers implemented this model, the Trowsdale art-making model for education (the TAME), and reflected on its value and positive impact on their planning and pedagogy.

The paper draws on two studies: firstly, a five-year, mixed methods, participative study of The Imagineerium and secondly a participative and collaborative qualitative study of Teach-Make.

Study of The Imagineerium showed strong positive educational outcomes for pupils and an appetite from teachers to translate the approach to the classroom. The Teach-Make project showed that with a clear curriculum model (the TAME) and professional development to improve teachers' planning and active pedagogical skills, they could design and deliver “imagineerium-like” schemes of work in their classrooms. Teachers reported a positive impact on both their own approach to supporting learning, as well as pupil progression and enjoyment.

The paper argues that the TAME, a consolidation of research evidence from The Imagineerium and developed through Teach-Make, offers both a distinctive and effective model for STEAM and broader education, one that is accessible to, valued by and manageable for teachers.

This article explores the perceptions of professionals on the implementation and impact of Dual Vocational Training (Dual VET) in the Spanish education system.

The study involves interviews with various professionals in the education and employment sectors and two discussion groups.

Results reveal positive views on Dual VET’s ability to enhance employability and reduce the education-to-employment gap. However, challenges like the involvement of small and medium enterprises and the need for continuous curriculum evaluation and adaptation are recognized. Additionally, the study highlights a lack of acknowledgment of antecedent programs to Dual VET, despite their recognition by experts as highly influential in facilitating the school-to-work transition for young individuals.

The study emphasizes the importance of promoting awareness among stakeholders and emphasizes the role of collaboration between educational institutions and the business sector to ensure Dual VET’s success in Spain.

The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.

This paper adopts a multiple case study approach. Data collection methods involved in-depth interviews with cluster organisation managers and researchers to identify support measures for green transformation and to investigate the factors influencing their actions as well as a comprehensive analysis of documents, including cluster organisations‘ strategies.

Cluster organisations manage and participate in actions that create favourable conditions for pursuing low-carbon and circular economy ventures. They not only assist their members in overcoming obstacles related to green transformation but also engage non-members – which can lead to spillovers reaching beyond their borders. Their engagement takes place across all phases of the green transformation process.

For various reasons, the research was designed as qualitative to understand the opinions and experiences of various actors engaged in green transformation within cluster organisations’ ecosystems. The key factor influencing this decision stems from the fact that knowledge of the involvement of cluster organisations in supporting green transformation still needs to be completed and scattered. The limitations of the study include limited access to information and the fact that qualitative research allows for a certain amount of subjectivity, and the results should be generalised carefully. Moreover, the interviews were carried out with a non-random sample of participants. Another limitation of the study is related to biased views, which could have been shared by interviewees acting as representatives of the studied cluster organisations.

Cluster organisations have emerged as drivers of circular transition by promoting sustainable practices such as material recycling, biological recovery and parts harvesting. These initiatives contribute to reducing waste, conserving resources, and minimising the environmental footprint of industries. These organisations can be active agents of transformation, orchestrating collaborative efforts that have a far-reaching impact on industries and economies.

This is one of the first and most comprehensive studies on the role of cluster organisations in Poland in supporting green transformation. This paper identifies and systematises the actions undertaken to provide a clear understanding of the internal processes within cluster organisations.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.