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The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders.

The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders.

The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence.

To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.

This paper aims to identify how companies implemented shared value strategies to reconcile profitability and social-environmental welfare and explain through an interactive methodology the main elements and their relationships that compose a shared value creation system.

The authors use the interactive qualitative analysis (IQA) method to conduct a qualitative study in the sustainability field of investigation. Participants are both data sources and analysts which brings a different perspective to data analysis. Results emerged from the interaction between the researchers and the participants. The method mixes qualitative and quantitative protocols to bring robustness to the research.

Relevant findings are (1) a shared value creation system is composed of nine elements which are business results, social-environmental results, ecosystem, impact, materiality matrix, profitability, purpose-driven leadership, social-environmental welfare and sustainable economic development; (2) the system's primary driver is purpose-driven leadership; (3) The use of renewable materials and the reduction in the use of natural resources in the value chain are the main criteria companies employed to meet business and societal objectives simultaneously; (4) the IQA method enabled the consolidation of a Shared Value Creation System Diagram which other scientists may use to replicate the study.

The research investigated a specific country context. Other researchers may use the shared value system diagram to replicate the study with companies in other countries.

Findings show that the knowledge about shared value creation system elements and their cause-effect relationships guides business leaders in developing strategic objectives to reconcile profitability and social-environmental welfare. This is essential knowledge, especially in a context in which companies are increasingly required to assume their social and environmental responsibilities. Besides, a management challenge in the stakeholder-oriented approach is still how strategies can be implemented.

The research design is innovative in using the IQA method in the sustainability field of investigation. The method procedures and protocols allowed for a deeper understanding of the subject, revealing its richness and its potential for replicability in other contexts.

The purpose of this research was first to determine the competencies mandatory of risk managers, and second, to consider the implications of such competencies in determining modules appropriate for inclusion in any prospective undergraduate qualification with specialisation in risk management.

A qualitative research approach was followed, involving academics teaching risk management in a focus group and making use of interactive qualitative analysis (IQA).

The competencies identified were business management skills, financial knowledge, an understanding of the risk management process, governance and compliance, people management and technical skills. These will be explained in greater detail in the paper.

The implications for teaching are that an undergraduate curriculum in risk management will have to combine majors such as business management, financial management, risk management, industrial psychology and communication. These majors need to be complemented by modules in governance and compliance management, as well as information and communication technology.

The implication for practice is that risk management professionals and members of the Institute of Risk Management of South Africa need to avail themselves to serve on an advisory board of academic departments offering risk management qualifications. Risk management is a developing science and requires inputs about research and the curriculation of qualifications.

The implication for public policy is that the South African Qualifications Authority and the Council for Higher Education should reconsider their requirements for designators (specialised qualifications). The implications for research are that IQA provides clarity on the knowledge and skills required to develop a competency-based qualification in risk management. Further research should benchmark qualifications and propose a curriculum for a bachelor’s degree in risk management.

The use of IQA is a novel way of ensuring rigour and objectivity in arriving at a description of the required knowledge, skills, values and attributes of risk managers. This paper will assist in the compilation of a new curriculum for an undergraduate qualification in risk management; thus, ensuring such qualification will provide a competency-based qualification that will meet the needs of the profession.

In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies.

This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part.

The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability.

To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.

The purpose of this paper is first to determine the competencies required of risk managers and second to consider the implications of such competencies in determining modules for inclusion in the curriculum framework of an undergraduate qualification in risk management.

A qualitative research approach was followed, involving risk management professionals in a focus group and making use of interactive qualitative analysis (IQA).

The competencies identified are managerial and risk management knowledge, attributes such as assertiveness and steadfastness and ethical values, as well as people and technical skills. These are explained in greater detail in this paper.

The unique contribution of the current research was the innovative use of IQA for data collection, the removal of subjectivity and the rigour in analysing and presenting the results. The results provide a starting point for designing a curriculum that will both meet the requirements of the professional body and will equip graduates with the best possible combination of knowledge, attributes, values and skills needed by the risk management profession. The implications for further research include that a comparative IQA study of the competencies of risk managers using academics from the field could be undertaken, as well as a study of the design, benchmarking and validation of a proposed curriculum for an undergraduate degree in risk management. The purpose of this study was not to compile a curriculum for a new BCom (risk management). However, this was beyond the scope of the current study. IQA uses rigour and eliminates the bias of the researcher, and the one limitation of this research lies in the use of a focus group, which resulted in the findings not being generalizable as the case would have been with a representative sample used in the positivist paradigm and using appropriate statistical analysis. However, this study was exploratory and could serve as a valuable starting point for further research in this area to perform a comprehensive curriculum development.

This study found that constituents of the focus group perceived that the following competencies are required of risk managers, namely, knowledge, skills, attributes and values. These competencies correspond closely with the competencies indicated in the Risk and Insurance Management Society (RIMS) Professional Core Competency Model, except that RIMS subdivides knowledge into three categories, namely, business, organisational and risk management knowledge. Similarly, RIMS distinguishes between management skills and technical skills. The attributes identified by the focus group of this study were similar to those identified by RIMS. However, the focus group emphasised values such as integrity, ethical conduct, respect and accountability. However, unlike RIMS, these were not perceived as one of the five core competencies, but rather as a stand-alone competency in its own right, which risk managers need to be successful. RIMS could consider reviewing its core competencies by allocating three closely related aspects, namely communication, collaboration and consultation to technical skills. Core competencies may be replaced by core values, which are literally at the centre of all the competencies required. Such core values are enhanced by the RIMS Code of Ethics (2019) and significantly contribute to the professionalization of risk management. RIMS could also consider providing guidelines to universities for those competencies that could be taught or learnt, to be included in their curricula and to accredit universities who meet such requirements.

The findings of this study also serve as a starting point for the reintroduction of a BCom (risk management) degree by Unisa. Despite the requirements of the South African Qualifications Authority (SAQA) and the Council for Higher Education (CHE), this study demonstrated that a specialised degree in risk management needs to be offered to meet the need expressed by IRMSA for professional risk managers in Southern Africa, and such a degree should ideally be curriculated based on the competencies identified in this article. The implication for public policy is that SAQA and the CHE need to reconsider their rigid stance about the composition of specialised qualifications, and rather set a range of 33-50% for subjects from the field of specialisation that must be included in the curricula of specialised degrees. As indicated by this research, a combination of subjects from different disciplines is required to enhance the competencies and employability of risk management graduates.

The use of IQA is a novel way of ensuring rigour and objectivity in arriving at the required knowledge, attributes, values and skills of risk managers, and aids in the compilation of a new curriculum for an undergraduate qualification in risk management, thus ensuring the qualification will provide a competency-based qualification that will meet the needs of the profession.

This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy.

Using a qualitative approach, this study expands on the current understanding of the competency areas of tax literacy. A dual-purpose literature review was, therefore, conducted. The literature review first provided the body of knowledge that underpinned the study and second, the key data concepts for the draft competency structure to determine whether there is consensus on an international (supra) level. The literature review was supported by an interactive qualitative analysis to further present the concept of tax literacy from the perspectives of various national stakeholders in an emerging economy. Accounting and public finance educators from a higher education institution, as well as financial advisers as representatives of a profession with a direct interest in tax-related matters, were considered.

Although a discipline lens seems to strongly influence the previous authors’ view of what tax literacy means, it was possible to identify certain tax literacy competency domains that should be included in a taxpayer education curriculum. These content domains consist first of a knowledge domain which includes disciplinary, interdisciplinary, epistemic and procedural knowledge components. Second, the skills domain should include components of cognitive and meta-cognitive, social and emotional, as well as physical and practice skills. Third, personal and societal attitudes and values represent the third domain. Fourth, transformative competencies such as value creation, taking responsibility and reconciliation attributes are important. Finally, core foundational competencies, such as numeracy and literacy should be in place.

The draft conceptual framework for tax literacy could serve as the foundation for the further development of a tax literacy measurement instrument, as well as tax education courses.

A more holistic conceptual framework for tax literacy, portraying the multidimensional nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now.

This study aims to investigate how Suzano implemented shared value (SV) strategies to reconcile profitability and social welfare by joining innovation and sustainability.

The authors use an exploratory, descriptive qualitative approach using the interactive qualitative analysis (IQA) method. IQA procedures and protocols were operationalized to get to Suzano's SV system. Primary data were collected through in-depth interviews. Content analyses were conducted with the support of Atlas.ti software.

The most relevant findings of this research are (1) Suzano developed a unique strategy to spread collaborative and innovation mindset throughout the organization called “innovability”; (2) Suzano's effort to understand local community's demands and a collaborative work raised the companies' profitability and enabled prosperity for the community; (3) the IQA procedures and protocols enabled the development of a Suzano's SV system, composed of nine elements and their relationships. They are purpose-driven leadership, materiality matrix, social welfare, profitability, ecosystem, business results, social results, impact and sustainable economic development, (4) purpose-driven leadership is the system's driver.

This study was limited to studying the implementation of the SV as a strategy to reconcile profitability and welfare. Despite the findings about the company's conflicts with local communities and the strategy with small family producers, other studies could evaluate the strategy of different stakeholders, such as the supply chain since Suzano is one of the leading companies of paper sales in Brazil.

By using IQA protocols and the nine elements of this study, other researchers may replicate it to investigate the adoption of SV strategies in other organizations. The SV system developed in this study may be used by business leaders to disseminate the SV policies and practices in their organization.

The company adopts the three forms of SV -reconceiving products and markets, redefining productivity in the value chain and developing clusters with the local community-as strategies for sustainable and collaborative management. Suzano was led to get involved with the problems and conflicts' root causes. By doing so, the company unlocked innovation as a driver to achieve sustainable and responsible management. For them, innovation is in service of sustainability, creating innovability. Both concepts are part of the whole organization culture and practice. Innovability is Suzano's essence, and SV strategies are the means to scale it.

The originality of the paper relies on the method and techniques used to gather and analyze primary data, in which the unit of analysis (Suzano's SV strategy) was considered a system. Major findings were validated with research participants. By using IQA protocols and the nine elements of this study, other researchers may replicate it to investigate the adoption of SV strategies in other organizations.

The South African vocational education and training (VET) sector is required by legislation to redefine postsecondary education, advance industrialisation and expand the job market to address unemployment in the country. Yet, VET leaders' heterogenous educational and occupational backgrounds do not enable them to address the needs of the VET sector. Continuous professional development of leaders in the education sector needs to include support structures such as mentoring.

The present study sought to investigate how VET managers in South Africa perceive three different types of mentoring – individual, peer group and expert-based key performance area (KPA) mentoring – during a part-time professional leadership development programme. Using interactive qualitative analysis (IQA), the authors collected and analysed data from focus group discussions (n = 24) and individual interviews (n = 21) from two cohorts of the programme.

The results revealed that individual mentoring represented the most important driving mechanism, followed by peer group mentoring and expert-based KPA mentoring. Participants identified leadership as a prerequisite for their development. Emotions formed the final outcome of the mentoring framework.

Based on the findings, the authors suggest investigating the role played by leaders' interpersonal competences such as emotional competence in the workplace. Additionally, research needs to clarify if and how mentoring can support leaders to develop interpersonal competences in formal and informal settings.

The study offers empirical evidence on a three-pillar mentoring framework adopted in a professional development programme for leaders in VET in South Africa. It highlights the importance of individual, social and emotional factors.

This paper aims to explore and interpret the pre‐migration and post‐migration career development and success of highly skilled professional migrant women with special reference to The Netherlands.

An exploratory approach rooted in a phenomenological perspective was followed. Two in‐depth Interactive Qualitative Analysis (IQA) focus group sessions were held with a total of 21 self‐initiated expatriate (SIE) women.

An integrated career development framework proposed in this study indicates that individual drivers such as identity, social support and life phase play a role in women's pre‐migration and post‐migration career success or exits. Identity embeddedness, host country culture, openness to foreigners and existing prejudices and stereotypes against women seems magnified for women from outside the host country.

The research results may lack generalisability, therefore more research is encouraged to further test the proposed framework.

Organisations should re‐think existing systems for retaining highly skilled women migrants. Specific personnel management requirements and practical recommendations are provided for HR policy development with regard to migrant women.

An integrative approach and framework for understanding the career development decisions of professional and highly skilled migrant women who are also self‐initiated (SIE) is proposed. Insight is provided into the personal adjustment and professional developmental experiences of a group of women often overlooked by the research community.