Accounting

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    Survival of Small and Medium Enterprises in Bulawayo Metropolitan Post Covid-19
    (International Journal of Social Science Research and Review., 2024-05) Nkomo, N.; Mpofu, Q.; Ncube, T.
    Small businesses are always confronted by a plethora of challenges even when the operating ‘landscape’ is normal. The advent of Covid-19 posed an additional and unconventional difficulty to the already constrained SMEs. The governments used various method to assist SMEs to pull through the pandemic. Post Covid-19 the SMEs are still struggling to generate revenue and reduce operating costs. The paper sought to establish challenges and measures put in place to address the challenges either by SMEs or the government. A qualitative research approach aligned with interpretivism research philosophy was adopted in this paper. The research subjects were selected using a convenient sampling technique. A total of 12 interviews were conducted with the managers and business owners of SMEs. The pertinent challenges faced by SMEs in the Bulawayo metropolitan are high cost of doing business, uncertainty, failure to settle international debits, and anti-business government policies. The SMEs reduce cost through operating from home, virtual meetings, renegotiating contracts with suppliers, staff retrenchment, processes automation, streamlining operation as well as inventory management. The findings also revealed that SMEs increased their revenue through sales promotions and bulky purchases discount, increasing the range of products or services as well as increasing brand awareness. This paper recommends that SMEs’ business should be engineered such that they are highly flexible to adapt and change both the nature of operations and the methods of operating. Business continuity through both succession planning and operational continuity should be at the apex of the priority list of business leaders.
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    Towards the Attainment of SDGs: The Contribution of Higher Education Institutions in Zimbabwe
    (International Journal of Social Science Research and Review, 2024) Mpofu, F.Y.; Mpofu, A.; Mantula, F.; Shava, G.N.
    The contribution of Higher Education Institutions (HEIs) in Zimbabwe to the attainment of the 17 Sustainable Development Goals (SDGs) has been debatable. Through a critical review of the literature, this paper sought to assess how HEI in Zimbabwe contribute to the attainment of the SDGs, ascertain the challenges affecting this contribution, and make recommendations on how the contribution of these institutions could be strengthened. The review established that HEIs play a fundamental role in contributing towards the attainment of the SDGs in Zimbabwe. The institutions contribute through Education 5.0 which is premised on the five pillars of teaching, research, community engagement, innovation, and industrialization. For example, concerning teaching, HEIs contribute to the SDGs through knowledge creation, skills sharing, and empowerment of students and communities that helps in career development, job creation, entrepreneurial development, innovation, and economic growth. Regarding research, HEIs contribute by identifying research gaps and problems relating to sustainable development, researching these, and making recommendations that can inform policy development and practice concerning the achievement of the SDGs. Even though there are notable contributions informed by the five pillars, there are also several challenges hindering the effective contribution of HEIs to the attainment of the SDGs These include limited resources, bureaucratic constraints, and a lack of coordination among HEIs and other stakeholders. The paper calls for a concerted effort from HEIs themselves, and from the government and other stakeholders to enhance the contribution of HEIs to the attainment of SDGs and building a more sustainable and prosperous future for Zimbabwe.
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    An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
    (Cogent Business & Management, 2021-06-12) Sebele-Mpofu, F.; Mashiri, E.; Schwartz, S.C.
    The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion. Developing countries are argued to suffer most under the negative impacts of transfer pricing manipulation. This study investigates the strategies employed by MNEs to minimise their tax burden in developing countries. An understanding of the motives and strategies is fundamental in tax policy crafting and improvements that effectively respond to transfer pricing. Adopting the interpretivist research philosophy with the use of in-depth interviews with tax officers, tax consultants and Ministry of Finance Officials, the study established that amongst the transfer pricing schemes used by MNEs in Zimbabwe, the predominant one was the use of service fees. The most notable being management fees, this was a contribution to knowledge as this strategy was found to be scarcely discussed in literature and there was very little empirical evidence to back its existence. The study recommended use of targeted approaches by the revenue authority to minimise revenue losses through intragroup services. The findings serve as vital information for policymakers, revenue authorities and tax auditors.