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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.

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.

This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.

Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.

This paper is a desktop review composed by the author.

Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In this article, we argue for the necessity of cultivating “political judgment” with a “sense of reality,” especially in the upper echelons of organizations. This article has two objectives: First to highlight how a number of recent interlinked developments within organizational analysis and practice have contributed to weakening judgment and its accompanying “sense of reality.” Second, to (re)introduce some canonical works that, although less in vogue recently, provide both a source of wisdom and frames of understanding that are key to tackling today’s problems. We begin by mapping the context in which the need for the cultivation of political judgment within organizations has arisen: (i) increasing proliferation of political risks and “wicked problems” to which it is expected that organizations adapt and respond; (ii) a wider historical and contemporary context in which the exercise of judgment has been undermined – a result of a combination of economics-inspired styles of theorizing and an associated obsession with metrics. We also explore the nature of “political judgment” and its accompanying “sense of reality” through the work of authors such as Philip Selznick, Max Weber, Chester Barnard, and Isaiah Berlin. We suggest that these authors have a weighty “sense of reality”; are antithetical to “high,” “abstract,” or “axiomatic” theorizing; and have a profound sense of the burden from exercising political judgment in difficult organizational circumstances.

This study investigates the application of collaborative inquiry within innovation management, employing platform thinking to address challenges of generalizability and relevance. The aim is to integrate Collaborative Inquiry methods, characterized by participatory, diffuse, and reflective practices, to transform research into a tool for impactful change in organizations in the field of innovation management.

A longitudinal participatory case study approach focuses on the IDeaLs case—a research platform that collaborated with multiple companies over several years. The data gathered and analyzed comes from the research project within the research platforms over the first two editions and from the research platform management and coordination activities.

The study introduces the Collaborative Research Platform Approach (CRPA), demonstrating its effectiveness in addressing typical constraints of traditional research methodologies through a real-world application within the IDeaLs case. The findings highlight the CRPA's potential in fostering a dynamic, co-creative research environment that bridges theoretical knowledge with practical applications, thus enhancing both scholarly and organizational outcomes while pursuing a future change within the organizations.

There are two main research implications. First, it proposes platform thinking as a theoretical lens to read a multi-stakeholder phenomenon in the research domain, confirming its nature of value-creation mechanisms, using it outside the business model and strategic space. Second, it offers a methodological contribution by presenting the CRPA framework.

The CRPA framework offers organizations a structured approach to managing collaborative research projects that align with both academic rigor and practical relevance. Companies engaged in the study reported enhanced ability to implement actionable insights from research, influencing real-time decision-making processes.

By fostering collaborative engagements across multiple stakeholders, the CRPA promotes a research culture that values inclusivity and practical impact, potentially leading to broader societal benefits through improved innovation management practices.

This paper contributes to the innovation management field by proposing the CRPA, which integrates principles of Platform Thinking with Collaborative Inquiry. This novel approach is designed to improve the applicability and scope of innovation research, offering a robust framework that enhances engagement and utility across academic and business domains. It uses platforms as a theoretical lens to read a multi-stakeholder environment in the research domain.

The purpose of the study is to explore the integration of facets of information technology (IT) governance at a professional council in South Africa with the view to develop a framework.

This critical emancipatory study used the Information Governance Initiative pinwheel to explore the architecture facet of information governance at the professional council, with a view to developing a framework for entrenching a culture of good corporate governance. Qualitative data was collected through interviews and document analysis. The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

The key findings report on the processes taken by a professional council in identifying and implementing the facets of information governance, that is, records management, IT, content management, data governance, information security, data privacy, risk management, regulatory compliance, long-term digital preservation and, even, business intelligence.

The study was a participatory action research project that involved collaboration between the researcher and study participants in defining and solving the problem through a needs assessment exercise.

The study’s findings suggest that, with the right information governance policy in place, adopting the facets of information governance can be used to address concerns related to information integrity in the short and medium terms. As a long-term option for retaining data and information, it would have various drawbacks and would not, however, ensure the initial dependability of the information.

A framework for information governance to ensure that the professional organisation and board members adopt a tailored governance system is suggested.