[1].   Aschauer, D. A., 1989, Is public expenditure productive. Journal of Monetary Economics, 23(2), 177–200, https://doi.org/10.1016/0304-3932(89)90047-0

[2].   Bryson, J. M., Crosby, B. C., & Bloomberg, L., 2014, Public value governance: Moving beyond traditional public administration and the New Public Management. Public Administration Review, 74(4), 445–456, https://doi.org/10.1111/puar.12238

[3].   Calderón, C., & Servén, L., 2010, Infrastructure and economic development in Sub-Saharan Africa. Journal of African Economies, 19(suppl_1), i13–i87, https://doi.org/10.1093/jae/ejp022

[4].   Caribbean Development Bank, 2018, Jamaica Highway 2000 case study. Caribbean Development Bank.

[5].   Flyvbjerg, B., Bruzelius, N., & Rothengatter, W., 2003, Megaprojects and risk: An anatomy of ambition. Cambridge University Press.

[6].   Freeman, R. E., 1984, Strategic management: A stakeholder approach. Pitman.

[7].   Golden, M., & Min, B., 2013, Distributive politics around the world. Annual Review of Political Science, 16(1), 73–99, https://doi.org/10.1146/annurev-polisci-052209-121553

[8].   Jenkins, R., 2022, China’s Belt and Road Initiative in Latin America: What has been the impact. Journal of Current Chinese Affairs, 51(1), 13–39, https://doi.org/10.1177/18681026211047871

[9].   Kerzner, H., 2017, Project management: A systems approach to planning, scheduling, and controlling (12th ed). Wiley.

[10].  Peters, B. G., & Pierre, J., 2004, The politics of bureaucracy: An introduction to comparative public administration (4th ed.). Routledge.

[11].  Project Management Institute, 2021, A guide to the project management body of knowledge (PMBOK® guide) (7th ed). Project Management Institute.

[12].  Roos, E. C., de Souza, J. S., & Kliemann Neto, F. J., 2024, Project risks and regulation in transport infrastructure: A study in Brazilian agencies’ concessions planning process. Transportation Research Interdisciplinary Perspectives, 23, 101031, https://doi.org/10.1016/j.trip.2024.101031.

[13].  Santos, F. C., Rohden, A. B., Palu, S. M. K., & Garcez, M. R., 2024, Sustainability-oriented assessment of pavement technologies: A case study of a heavy-traffic highway in Brazil. Case Studies in Construction Materials, 20, e03337, https://doi.org/10.1016/j.cscm.2024.e03337.

[14].  Shi, Q., Hertogh, M., Bosch-Rekveldt, M., Zhu, J., & Sheng, Z., 2020, Exploring decision-making complexity in major infrastructure projects: A case study from China. Project Management Journal, 51(6), 617–632, https://doi.org/10.1177/8756972820919205.

[15].  Transparency International, 2022, Corruption perceptions index 2022. Transparency International, https://www.transparency.org/en/cpi/2022

[16].  Womack, J. P., & Jones, D. T., 2003, Lean thinking: Banish waste and create wealth in your corporation. Free Press.

[17].  World Bank, 2019, Infrastructure for development: Building a foundation for inclusive growth. World Bank.

[18].  World Bank, 2025, Guyana to enhance transport resilience and safety. Press Release, February 28, 2025, https://www.worldbank.org/en/news/press-release/2025/02/28/guyana-to-enhance-transport-resilience-and-safety

[19].  Government of Guyana, Ministry of Finance, 2024, Budget 2024: Estimates of the public sector. Ministry of Finance.

[20].  United Nations Framework Convention on Climate Change (UNFCCC), 2015, Paris Agreement. UNFCCC.

[21].  United Nations, 2015, Transforming our world: The 2030 Agenda for Sustainable Development. United Nations.

[1].   Bauwens, R., Batistič, S., Kilroy, S., & Nijs, S., 2022, New Kids on the Block? A Bibliometric Analysis of Emerging COVID-19—Trends in Leadership Research. ncbi.nlm.nih.gov

[2].   McKinsey and Company, 2022, COVID-19: Implications for business. https://www.mckinsey.com/capabilities/risk-and-resilience/our-insights/covid-19-implications-for-business

[3].   Sanders, J., & Balcom, C., 2021, Clinical leadership during the COVID-19 pandemic: Reflections and lessons learned. ncbi.nlm.nih.gov

[4].   Schawbel, D., 2020, How COVID-19 has impacted leaders and their employees differently. LinkedIn. https://www.linkedin.com/pulse/how-covid-19-has-impacted-leaders-employees-dan-schawbel/

[5].   Tan, V., 2024, Leading in uncertain times: how transparent leadership shapes crisis communication post-COVID-19. Forbes Communication Council. Retrieved from: https://www.forbes.com/councils/forbescommunicationscouncil/2024/10/21/leading-in-uncertain-times-how-transparent-leadership-shapes-crisis-communications-post-covid-19/

[6].   Sull, C., & Sull, D., 2020, How companies are winning on culture during COVID-19. MIT Sloan Management Review. Retrieved from: https://sloanreview.mit.edu/article/how-companies-are-winning-on-culture-during-covid-19/

[7].   Sriharan, A., Hertelendy, A. J., Banaszak-Holl, J., Fleig-Palmer, M. M., Mitchell, C., Nigam, A., ... & Singer, S. J., 2022, Public health and health sector crisis leadership during pandemics: a review of the medical and business literature. Medical Care Research and Review, 79(4), 475-486.

[8].   Dennison, K., 2023, The importance of upskilling and continuous learning in 2023. Forbes. Retrieved from: https://www.forbes.com/sites/karadennison/2023/04/13/the-importance-of-upskilling-and-continuous-learning-in-2023/

[9].   Landry, L., 2019, Why emotional intelligence is important in leadership. Harvard Business School. Retrieved from: https://online.hbs.edu/blog/post/emotional-intelligence-in-leadership

[10].  Dyer, C., 2024, The key to success is embracing transparency in business. Inc This Morning. Retrieved from: https://www.inc.com/inc-masters/the-key-to-success-embracing-transparency-in-business.html

[11].  Evans, S., & Bahrami, H., 2020, Super-Flexibility in Practice: Insights from a Crisis. ncbi.nlm.nih.gov

[12].  Dr. Annise Mabry Foundation, 2024, Cultivating Resilience in Underserved Communities. Retrieved from: https://www.drannisemabry.com/cultivating-resilience-in-underserved-communities/?gad_source=1&gclid=CjwKCAiAnKi8BhB0EiwA58DA4dX4DhU7oMRVkMZjkhBnsSVhXD5pR_D-uKArVS5DeSqymFrLKgQ4MhoCCnEQAvD_BwE

[13].  Sharma, A., Rangarajan, D., & Paesbrugghe, B., 2020, Increasing resilience by creating an adaptive salesforce. ncbi.nlm.nih.gov

[14].  Symon, K., 2024, How HR leaders can respond during crises with emotional support. Spring Health. Retrieved from: https://www.springhealth.com/blog/emotional-support-during-crises

[15].  Raina, R., 2022, Moving Crisis to Opportunities: A Corporate Perspective on the Impact of Compassionate Empathic Behaviour on the Well-Being of Employees. ncbi.nlm.nih.gov

[16].  Millet, J., 2021, Why emotional intelligence is vital for remote workers. Criteria Corp. Retrieved from: https://www.criteriacorp.com/blog/why-emotional-intelligence-is-vital-for-remote-workers

[17].  Johnson, E., & Whillans, A., 2022, The Impact of the COVID-19 Pandemic on the Satisfaction of Workers in Low-Wage Jobs. Harvard Business Review. Retrieved from: chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.hbs.edu/ris/Publication%20Files/23-001_430b6632-cf9e-4d84-bde2-ca6af669143a.pdf

[18].  Newman, S. A., & Ford, R. C., 2021, Five steps to leading your team in the virtual COVID-19 workplace. Organizational Dynamics, 50(1), 100802.

[19].  Santoso, N., Sulistyaningtyas, I., & Pratama, B., 2022, Transformational leadership during the COVID-19 pandemic: strengthening employee engagement through internal communication. National Library of Medicine. Retrieved from: https://pmc.ncbi.nlm.nih.gov/articles/PMC9019500/

[20].  Chen, A., Cho, H., Evans, R., & Zeng, R., 2023, Reimaging communication in a post-pandemic world: the intersection of information, media technology, and psychology. National Library of Medicine. https://pmc.ncbi.nlm.nih.gov/articles/PMC9986598/#:~:text=The%20COVID%2D19%20pandemic%20dramatically,mandatory%20quarantines%20accelerated%20technological%20communication

[1].   Allard, M., L’Hérault, E., Aubé-Michaud, S., 2023, Facing the challenge of permafrost thaw in Nunavik communities: innovative integrated methodology, lessons learnt, and recommendations to stakeholders.

[2].   Bank of Guyana Annual Report, 2024.

[3].   GFM Review. (n.d.). Collateral of Choice: Why Gold-Backed Loans Are Surging in India. Retrieved from: https://www.gfmreview.com/commodities/collateral-of-choice-why-gold-backed-loans-are-surging-in-india

[4].   SAIMM. (n.d.). Evaluating the Creditworthiness of a Viable Artisanal and Small-scale Mining Operation. Retrieved from https://ww.siimm.co.za/Journal/v125n7p385.pdf

[5].   Goulart, L., 2025, Gold-Backed Financing Models in Developing Economies.

[6].   Mason, W., Morris, K., Webb, C., Daniels, B., Featherstone, B., Bywaters, P., ... & Scourfield, J., 2020, Toward full integration of quantitative and qualitative methods in case study research: Insights from investigating child welfare inequalities. Journal of Mixed Methods Research, 14(2), 164-183.

[7].   Planet GOLD, 2020, Improving access to formal finance in artisanal and small-scale gold mining. Retrieved from https://www.planetgold.org/sites/default/files/2020-08/improving_Access_to_Formal_Finance_in_AGSM-planetGold_issue_Brief.pdf

[8].   Ranjan, A., & Parihar, S., 2024, Innovative Financial Instruments for Artisanal and Small-Scale Mining. Journal of Sustainable Finance, 12(3), 145-162.

[9].   IJSRED (n.d.). Risk Management practices in gold loan financing. Retrieved from https://ijsred.com/volume8/issue3/IJSRED-V813p170.pdf

[10].  Scholz, R. W., & Tietje, O., 2002, Embedded Case Study Methods: Integrating Quantitative and Qualitative Knowledge.

[11].  Corporate Finance Institute. (n.d.). Mining financial modelling and valuation. Retrieved from http://www.corporatefinanceinstitute/ www.corporatefinanceinstitute/

[12].  planetGold, 2020, Improving Access to Formal Finance in Artisanal and Small-scale Gold Mining. Retrieved from http://www.planetgold.org/

[13].  planetGold, 2020, Unlocking Finance for Artisanal and Small-Scale Gold Mining. Retrieved from: http://www.planetgold.org/

[14].   Guyana Gold: A Unique Resource Curse? Retrieved from www.tandphoneline.com

[15].  The Exchange Africa(n.d.) New Trends in Gold-Backed Financing. Retrieved from: http://ww.theexchange.africa/

[16].  Statistical Bureau https://statisticsguyana.gov.gy/data/data-tables/

[17].  Malarvizhi, P. V., & Angel, A., 2011, A Comparative Study on Gold Loan Offered by Public Sector Banks and Non-Banking Financing Companies, Madurai. Journal of Finance, 5(5).

[18].  Blazy, R., & Weill, L., 2013, Why do banks ask for collateral in SME lending? Applied Financial Economics, 23(13), 1109-1122.

[19].  Nandakumar, V. P., 2016, A Study on the Socio-Economic Impact of Gold Loans in India. International Journal of Computer Science & Management Studies, 23(1).

[20].  Sharma, M, 2013, Study of the gold loan market as an alternative source of credit for low-income households. Institute for Financial Management and Research.

[1].   UNDG, 2011, Results-Based Management Handbook: Harmonizing RBM concepts and approaches for improved development results at country level. United Nations Development Group, October 2011.

[2].   OECD, 2005, Paris Declaration on Aid Effectiveness, OECD Publishing. http://dx.doi.org/10.1787/9789264098084-en

[3].   UN General Assembly A/RES/75/233 30 December 2020, Quadrennial Comprehensive Policy Review (QCPR) of operational activities for development of the UN system, page 1.

[4].   DuBow, W. M., & Litzler, E., 2018, The Development and Use of a Theory of Change to Align Programs and Evaluation in a Complex, National Initiative. American Journal of Evaluation, 40(2), 231-248. https://doi.org/10.1177/1098214018778132 (Original work published 2019) https://journals.sagepub.com/doi/full/10.1177/1098214018778132

[5].   Bakewell, O., and Garbutt A., 2005, The Use and Abuse of the Logical Framework Approach. SIDA, 2005. P1 https://www.pm4dev.com/resources/documents-and-articles/96-the-use-and-abuse-of-the-logical-framework-approach-sida/file.html

[6].   Christopher Hood, 1991, "A Public Administration for Every Season?" doi:10.1111/j.1467- Public Administration, 69 (1), 3–19.

[7].   Wignaraja, P., et al., 1991, Towards Praxix and Participatory Development. In Wignaraja et al ed. Participatory Development. (Karachi:Oxford University Press), p. 202.

[8].   Carroll, L., 1865, Alice's adventures in Wonderland. London: Macmillan.

[9].   OECD, 2016, Evaluation Systems in Development Co-operation: 2016 Review, OECD Publishing, Paris, https://doi.org/10.1787/9789264262065-en

[10].  OECD, 2024,  Managing for sustainable development results https://www.oecd.org/en/publications/2021/03/development-co-operation-tips-tools-insights-practices_d307b396/managing-for-sustainable-development-results_69ffd2a7.html

[11].  Rist, L., Felton, A., Samuelsson, L., Sandström, C., & Rosvall, O., 2013, A new paradigm for adaptive management. Ecology and Society, 18(4).

[12].  The Sustainable Development Goals Report, 2025, https://unstats.un.org/sdgs/report/2025/The-Sustainable-Development-Goals-Report-2025.pdf

[13].  World Bank, 2025, Results and Performance of the World Bank Group 2024: Managing Results in an Uncertain World. © World Bank. http://hdl.handle.net/10986/42942 License: CC BY-NC 3.0 IGO

[14].  AFDB, 2024, Annual Report https://www.afdb.org/en/documents/annual-report-2024

[15].  FAO, 2022, Evaluation of FAO's Multi-Country Programme in the Pacific Islands 2018–2022. Country Programme Evaluation Series, 12/2022. Rome.]

[16].  Global Affairs Canada, June 2025, Evaluation of Global Affairs Canada's Climate Finance Programming, https://www.international.gc.ca/transparency-transparence/assets/pdfs/audit-evaluation-verification/2025/Climate-Finance-Evaluation-Report-EN-final.pdf

[17].  AFDB, 2024, Mid-Term Evaluation of the AfDB's Policy on Results-Based Financing. https://idev.afdb.org/sites/default/files/documents/files/Results-Based%20Financing_SR_EN_0.pdf

[18].  CARE International Cambodia, 2022, Real-Time Evaluation, September 2021. https://reliefweb.int/report/cambodia/end-project-evaluation-report-safe-service-minority-population-ssmp-project-2019

[19].  United Nations (UN), 2017, Result-based management in the United Nations system, high impact model for results-based management benchmarking framework, stages of development and outcomes. Geneva, United Nations. https://www.unjiu.org/sites/www.unjiu.org/files/jiu_note_2017_1_english_0.pdf

[20].  REF, 2018, Assessing the impact of migration management systems on livelihoods and migration: Evidence from Puntland https://trust-fund-for-africa.europa.eu/document/download/88404164-76b1-4ec5-b93d-05f265de6ba5_en?filename=REF_2018.05.22%20Migration-management-Puntland.pdf

[21].  Lancet, 2025, Evaluating the impact of two decades of USAID interventions and projecting the effects of defunding on mortality up to 2030: a retrospective impact evaluation and forecasting analysis https://www.thelancet.com/journals/lancet/article/PIIS0140-6736(25)01186-9/fulltext

[22].  United Nations Development Group (UNDG), 2011, Result-based management handbook: Harmonizing RBM concepts and approaches for improved development results at country level, https://unsdg.un.org/sites/default/files/UNDG-RBM-Handbook-2012.pdf

[23].  Kusek, J. Z., & Rist, R. C., 2004, Ten steps to a results-based monitoring and evaluation system. World Bank, https://documents1.worldbank.org/curated/en/638011468766181874/pdf/296720PAPER0100steps.pdf

[24].  World Bank, 2016, Program-for-results financing. World Bank. https://www.worldbank.org/en/programs/program-for-results-financing

[1].   Singh, G., Mishra, A., and Sagar, D., 2013, An Overview of Artificial Intelligence. Journal of Sciences and Technology, 2 (1), pp.1 – 4.

[2].   Nowak, M., 2019, How AI is Transforming Human Resources. [online] Available at: https://www.monterail.com/blog/ai-transforming-hr

[3].   Russell, S., and Norvig, P., 1995, Artificial Intelligence: A Modern Approach. 1st ed. Englewood Cliffs, NJ: Prentice – Hall.

[4].   Vlahavas, I., Kefalas, P., Vassiliadis, N., Kokoris, F., & Sakellariou, H., 2011, Artificial Intelligence (3rd ed.). Thessaloniki: University of Macedonia.

[5].   European Parliament. 2020, What is Artificial Intelligence and how is it used? Retrieve from https://www.europarl.europa.eu/news/el/headlines/society /20200827STO85804 /ti-einai-i-techniti-noimosuni-kai-pos-chrisimopoieitai

[6].   Kumar, D., and Cherian, J. A., 2018, Impact of Artificial Intelligence on Human Resource Management. Shanlax International Journal of Arts, Science and Humanities, 6 (1), pp. 138 – 141.

[7].   Kumar, R., 2017, Machine Learning and Cognition in Enterprises. Berkeley, CA: Apress.

[8].   Tzortzi, M.-I. 2018. Brain Tumor Detection Using Deep Learning Techniques. National Technical University of Athens.

[9].   Khurana, D., Koli, A., Khatter, K., and Singh, S., 2018, Natural Language Processing: State Of The Art, Current Trends and Challenges. Faridabad.

[10].  Liddy, E., 2001, Natural Language Processing. In: Encyclopedia of Library and Information Science, 2nd ed. NY: Marcel Decker Inc.

[11].  Nankervis, A., Compton, R., Baird, M., & Coffey, J., 2011, Human Resource Management: Strategy and Practice. 7th ed. South Melbourne: Cengage Learning Australia.

[12].  Chytiris, L., 2013, Human Resource Management. Athens: Phaidmos.

[13].  Papalexandris, N., & Bourantas, D., 2003, Human Resource Management. Athens: E. Benou

[14].  Tzortzakis, K. M., 2021, Human Resource Management: A Digital Approach and Applications. Athens: Rosili

[15].  Costinot, Α., & Donaldson, D., 2012, Ricardo's Theory of Comparative Advantage: Old Idea, New Evidence. AMERICAN ECONOMIC REVIEW, 3, pp. 453-58. DOI: 10.1257/aer.102.3.453

[16].  Rousseau, D., & Schalk, R., 2000, Psychological Contracts in Employment. Cross-National Perspectives. SAGE Publications, Inc.

[17].  Katu, A. A., 2017, Human Resource Management. Thessaloniki: Zygos

[18].  Mathis, R., and Jackson, J., 2010, Human Resource Management. 13th ed. Mason, OH: South – Western Cengage Learning.

[19].  Tinguely P., Lee J., & Fang He, V., 2023, Designing human resource management systems in the age of AI. Journal of Organization Design, pp. 263–269 DOI: https://doi.org/10.1007/s41469-023-00153-x

[20].  Rastgoo, P., 2016, “The Role of Human Resources Competency in Improving the Manager Performance”, Acta Universitatis Agricultura et Silvicultura Mendeliana Brunensis, Vol 64, No 1, 341-350.

[21].  Stracke, C. M., 2011, “Competences and Skills in the Digital Age: Competence Development, Modelling, and Standards for Human Resources Development”. In E. García- Barriocanal, Z.Cebeci, M. C. Okur & A. Ozturk (Eds.), Proceedings of the 5th International Conference on Metadata and Semantic Research (pp. 34 - 46).

[22].  Omar, M. K., Mohd, I. H., and Ariffin, M. S., 2015, “Workload, role conflict and work-life balance among employees of an enforcement agency in Malaysia”. International Journal of Business, Economics and Law, Vol 8, No 2, 52–57.

[23].  Accenture.2017, “Digitally-powered HR”, available at: https://www.accenture.com/_acnmedia/accenture/conversionassets/dotcom/documents/global/pdf/dualpub_26/accenture-digital-hr-pov.pdf

[24].  Kenton, W., 2023, “What Are Soft Skills? Definition, Importance, and Examples”. [Online] Available at: https://www.investopedia.com/terms/s/softskills. asp

[25].  Creo, E. de P., Mareque, M., and Portela-Pino, I., 2021, ‘The acquisition of teamwork skills in university students through extra-curricular activities’, Education and Training, Vol 63, No 2

[26].  Ilias, A., et al., 2012, “How Accounting Students Perceived Towards Teamwork Skills”, Journal of Education and Vocational Research, Vol 3, No 12, 387–398.

[27].  Troshina, E. P., 2020, ‘Development of Emotional Intelligence in the Context of Soft-Skills Formation’, in 18th International Scientific Conference “Problems of Enterprise Development: Theory and Practice”. Samara.

[28].  Kumar, G., and Sharma, V., 2019, ‘Emotional Intelligence through Soft Skills for Employability’, International Conference on Advancements in Computing & Management, April.

[29].  Arjun Panesar and Harkrishan Panesar 2020, Artificial Intelligence and Machine Learning in Global Healthcare. Handbook of Global Health

[30].  Nilanjan Dey, Himansu Das, Bighnaraj Naik, Himansu Sekhar Behera 2019, Big Data Analytics for Intelligent Healthcare Management. Advances in Ubiquitous Sensing Applications for Healthcare, Volume 3, Elsevier

[31].  Greek Ministry of Digital Governance – GRNET S.A. 2020. In the field of health. https://mindigital.gr/

[32].  Sexton, R. S., McMurtrey, S., Michalopoulos, J. O. and Smith, A. M., 2005, Employee turnover: A neural network solution. Computers & Operations Research. 32 (10), pp. 2635–2651.

[33].  Kahraman, C., and Çevik Onar, S., 2015, Intelligent Techniques in Engineering Management. Cham: Springer International Publishing.

[34].  Marler, J. H., Fisher, S. L., and Ke, W., 2009, Employee Self-Service Technology Acceptance: A Comparison of Pre – implementation and Post – implementation Relationships. Personnel Psychology, 62 (2), pp. 327–358.

[35].  Gilat, R., and Cole, B. J., 2023, “How will artificial intelligence affect scientific writing, reviewing and editing? the future is here,” Arthroscopy-Journal of Arthroscopic and Related Surgery, vol. 39, no. 5, pp. 1119–1120, May 2023, doi: 10.1016/j.arthro.2023.01.014

[1].   World Health Organization, 2010, Financing for universal health coverage. World Health Organization, Geneva.

[2].   Meessen, B., Soucat, A., Sekabaraga, C., 2011, Performance-based financing: just a donor fad or a catalyst towards comprehensive health-care reform? Bulletin of the World Health Organization, 89, 153-156.

[3].   Ministry of Health Zambia, 2017, National Health Strategic Plan 2017-2021. Government of Zambia, Lusaka.

[4].   Witter, S., Toonen, J., Meessen, B., Kagubare, J., Fritsche, G., Vaughan, K., 2013, Performance-based financing as a health system reform: mapping the key dimensions for monitoring and evaluation. BMC Health Services Research, 13, 367.

[5].   Bossert, T. J., Mitchell, A. D., 2011, Health sector decentralization and local decision-making: decision space, institutional capacities and accountability in Pakistan. Social Science & Medicine, 72, 39-48.

[6].   Basinga, P., Gertler, P. J., Binagwaho, A., Soucat, A. L., Sturdy, J., Vermeersch, C. M., 2011, Effect on maternal and child health services in Rwanda of payment to primary health-care providers for performance: an impact evaluation. The Lancet, 377, 1421-1428.

[7].   Kalk, A., Paul, F. A., Grabosch, E., 2010, Paying for performance in Rwanda: does it pay off? Tropical Medicine & International Health, 15, 182-190.

[8].   Lievens, T., Serneels, P., Buttiens, B., Garcia-Prado, A., Herbst, C. H., Soucat, A., 2011, Designing effective performance-based incentives for health workers: a review of the literature. Health Policy and Planning, 26, 191-204.

[9].   Musgrove, P., 2011, Financial and Other Rewards for Good Performance. In: Oxford Handbook of Health Economics. Oxford University Press.

[10].  Paul, E., et al., 2018, Performance-based financing in low-income and middle-income countries: a systematic review. Health Policy and Planning, 33(10), 1127-1140. Doi: 10.1093/heapol/czy078.

[11].  Das, A., Gopalan, S. S., Chandramohan, D., 2016, Effect of pay for performance to improve quality of maternal and child care in low- and middle-income countries: a systematic review. BMC Public Health, 16, 321.

[12].  Binyaruka, P., et al., 2017, Effects of performance-based financing on health system performance in Zambia. Health Systems & Reform, 3(3), 183-195. Doi: 10.1080/23288604.2017.1353778.

[13].  Fritsche, G. B., Soeters, R., Meessen, B., 2014, Performance-based financing toolkit. World Bank.

[14].  World Health Organization, 2015, Health financing for universal health coverage: a WHO framework. WHO.

[15].  Bossert, T. J., & Bechikh, D., 2016, Decentralization and governance in the Ghana health system. Health Systems & Reform, 2(2), 130-140. Doi: 10.1080/23288604.2016.1156158.

[16].  Mehta, A., & Hecht, R., 2016, Results-Based Financing (RBF) in the Health Sector of Low- and Middle-Income Countries: A Review of Programs and Lessons Learned. Results for Development Institute.

[17].  World Bank., 2019, Philippines Health Sector Support Program: Results-Based Financing for Health. World Bank, Washington, DC.

[18].  Shen, G. C., Nguyen, H. T., Das, A., Sachingongu, N., Chansa, C., Qamruddin, J., et al., 2017, Incentives to change: effects of performance-based financing on health workers in Zambia. Human Resources for Health, 15, 20.

[19].  Chansa, C., Das, A., Qamruddin, J., Friedman, J., Ranganathan, M., Vermeersch, C., 2018, Understanding the effect of a performance-based financing project on health worker motivation in Zambia. Health Policy and Planning, 33, 931-938.

[20].  Ssengooba, F., McPake, B., Palmer, N., 2012, Why performance-based contracting failed in Uganda: an open-box evaluation of a complex health system intervention. Social Science & Medicine, 75, 377-383.

[21].  Bhattacharyya, K., et al., 2011, Community health worker incentives: a review of the evidence. International Journal of Health Planning and Management, 26(2), 141-155. Doi: 10.1002/hpm.1077.

[22].  Nkonki, M. K., et al., 2017, Community-based volunteers: a review of their role in health interventions. Journal of Public Health in Africa, 8(2), 684. Doi: 10.4081/jphia.2017.684.

[23].  Eijkenaar, F., et al., 2013, Effects of pay for performance in health care: a systematic review of systematic reviews. Health Policy, 110(2-3), 115-127. Doi: 10.1016/j.healthpol.2013.01.008.

[24].  Dusseljee, D., Schutjens, M., Kamwanga, J., Kuipers, P., van der Wilt, G. J., 2014, Performance-based financing in Zambia: the need for adaptation to the context. Health Policy and Planning, 29, 1090-1101.

[25].  Mayeya, P. M., 2021, Results-based financing and maternal health outcomes in Lunte District, Zambia.

[26].  Renard, J. P., et al., 2018, Performance-based financing in fragile states: opportunities and challenges. Health Policy and Planning, 33(10), 1113-1126. Doi: 10.1093/heapol/czy079.

[27].  Pritchett, L., & Woolcock, M., 2004, Solutions when the solution is the problem: arraying the disarray. World Development, 32(2), 191-212. Doi: 10.1016/j.worlddev.2003.08.009.

[28].  World Health Organization., 2019, Results-based financing: a framework for health systems strengthening. WHO, Geneva.

[29].  Meier, B. M., & Brugh, K., 2014, Results-based financing in health: achieving results through results. Global Health Governance, 7(2), 1-17.

[30].  Oluwole, E. O., & Mash, R., 2018, Results-based financing in low- and middle-income countries: a systematic review of its effectiveness. Health Policy and Planning, 33(10), 1111-1122. Doi: 10.1093/heapol/czy078.

[31].  Masiye, F., Kaonga, O., Kirigia, J. M., 2021, Does performance-based financing improve health system efficiency? Evidence from Zambia. International Journal of Health Planning and Management, 36, 126-140.

[32].  Pawson, R., & Tilley, N., 1997, Realistic Evaluation. Sage Publications.

[33].  Greenhalgh, T., & Papoutsi, C., 2018, Studying complexity in health services research: desperately seeking an overdue paradigm shift. BMC Medicine, 16(1), 95. Doi: 10.1186/s12916-018-1089-4.

[34].  Ministry of Local Government Zambia, 2019, Decentralization implementation plan 2019-2023. Government of Zambia, Lusaka.

[35].  JSI Research & Training Institute, Inc., 2020, Evaluation of the results-based financing pilot in Zambia. JSI, Boston.

[36].  World Bank, 2019, Zambia health sector public expenditure review. World Bank, Washington, DC.

[37].  Witter, S., Chirwa, Y., Chandiwana, P., Munyati, S., Pepukai, M., Bertone, M. P., 2019, The political economy of results-based financing: the experience of the health system in Zimbabwe. Global Health Research and Policy, 4, 20.

[38].  Falisse, J. B., Ndayishimiye, J., Kamenyero, V., Bossuyt, M., 2015, Performance-based financing in the context of selective free health-care: an evaluation of its effects on the use of primary health-care services in Burundi using routine data. Health Policy and Planning, 30, 1251-1260.

[39].  Bertone, M. P., Lagarde, M., Witter, S., 2018, Performance-based financing in the health sector in low- and middle-income countries: is there anything whereof it may be said, see, this is new? International Journal of Health Policy and Management, 7, 1-10.

[40].  Chimhutu, V., Lindkvist, I., Lange, S., 2014, When incentives work too well: locally implemented pay for performance (P4P) and adverse sanctions towards home birth in Tanzania - a qualitative study. BMC Health Services Research, 14, 23.

[1].   Khosroshahi, P. A., Hauder, M., Volkert, S., Matthes, F., Gernegroß, M., 2018, Business Capability Maps: Current Practices and Use Cases for Enterprise Architecture Management. Proceedings of the 51st Hawaii International Conference on System Sciences (HICSS), pp. 1–10, Doi:10.24251/HICSS.2018.581.

[2].   Offerman, T., Stettina, C. J., Plaat, A., 2017, Business Capabilities: A Systematic Literature Review and a Research Agenda. Proceedings of the International Conference on Engineering, Technology and Innovation (ICE/ITMC), pp. 383–393, Doi:10.1109/ICE.2017.8279911.

[3].   Kotusev, S., Alwadain, A., 2024, Modeling Business Capabilities in Enterprise Architecture Practice: The Case of Business Capability Models. Information Systems Management, 41(2):201–223, Doi:10.1080/10580530.2023.2231635.

[4].   Ulrich, W., Rosen, M., 2011, The Business Capability Map: The ‘Rosetta Stone’ of Business/IT Alignment. Cutter Executive Report, Cutter Consortium.

[5].   Rosen, M., 2011, Business Capabilities – The Rosetta Stone of Business/IT Alignment. Technology Transfer, November.

[6].   Rosenau, C., 2023, The Role of Business Capabilities for Future Viability in Enterprise Architecture. Proceedings of the FACETE Workshop, CEUR-WS Vol. 3855, pp. 1–12.

[7].   Hafner, M., Huch, M., Stelzl, D., 2024, Towards a Taxonomy for Business Capabilities Determining the Context and Scope of Business Capabilities. Knowledge and Information Systems, Doi:10.1007/s10115-023-01994-4.

[8].   Deng, H., 2024, Research on Enterprise Business Architecture Design Based on Capability Mapping. Proceedings of the 2024 International Conference (ACM), Doi:10.1145/3708036.3708210.

[9].   Vayyavur, R., 2024, Modeling Business Capabilities and Processes: Techniques and Practical Applications. International Journal of Research, 11(9):156–160, Doi:10.5281/zenodo.13767709.

[10].  Kotusev, S., 2023, Enterprise Architecture Artifacts as Boundary Objects. Information and Software Technology, 160:107194, Doi:10.1016/j.infsof.2023.107194.

[11].  Bican, A., Brem, M., 2022, Capability-Driven Change in Digital Transformation. Administrative Sciences, 12(2):1–18, Doi:10.3390/admsci12020081.

[12].  Prause, M., 2022, Enterprise Architecture and Digital Capabilities: A Systematic Review. Sustainability, 14(3):1–22, Doi:10.3390/su14031861.

[13].  Chakravarty, A., 2020, Developing Organizational Capabilities for Digital Transformation. Journal of Open Innovation: Technology, Market, and Complexity, 6(4):1–19, Doi:10.3390/joitmc6040156.

[14].  Lee, K. S. W., Lee, Y. H., 2021, Evaluation of Enterprise Architecture Capabilities Using a Maturity Model. Systems, 9(2):1–15, doi:10.3390/systems9020031.

[15].  Ibrahim, G. A., Ali, A. Q., 2023, Digital Capability Maturity and Its Impact on Transformation Readiness. Future Internet, 15(9):1–16, Doi:10.3390/fi15090188.

[16].  Saunila, C., 2021, Organizational Capabilities for Business Model Innovation. Sustainability, 13(13):1–16, doi:10.3390/su13136980.

[17].  Al-Matari, H., et al., 2020, IT Capability and Business Performance: A Systematic Review. Systems, 8(4):1–22, doi:10.3390/systems8040048.

[18].  Soares, D., Amaral, P., 2022, Capability Maturity in Digital Government Organizations. Information, 13(6):1–16, doi:10.3390/info13060302.

[19].  Magoulas, T., Pessi, K., 2021, Architectural Principles for Dynamic Business Capabilities. Administrative Sciences, 11(3):1–13, Doi:10.3390/admsci11030076.

[20].  Reis, M., et al., 2020, Digital Transformation Capability Assessment: A Review and Framework. Sustainability, 12(21):1–22, Doi:10.3390/su12218814.

[21].  Goh, S. L., Payne, A., 2021, Business Process Maturity and Capability Analysis: An Empirical Study. Systems, 9(1):1–14, doi:10.3390/systems9010020.

[22].  Sochor, P., Gulanová, P., 2023, Organizational Agility and Capability Development in Turbulent Environments. Heliyon, 9(4):1–11, Doi:10.1016/j.heliyon.2023.e14324.

[1].   Agyei-Mensah, B. K., 2015, The determinants of financial ratio disclosures and quality: Evidence from an emerging market. International Journal of Accounting and Financial Reporting, 5(1):188–211, https://doi.org/10.5296/ijafr.v5i1.7161.

[2].   Khan, A., 2012, Disclosure of financial reporting and firm structure as a determinant: a study on the listed companies of DSE. ASA University Review, 6(1):1-10.

[3].   Al-Asiry, M., 2017, Determinants of Quality of Corporate Voluntary Disclosure in Emerging Countries: A Cross National Study. Doctoral Thesis- University of Southampton, 1-215.

[4].   Bird, R. B., Smith, E. A., 2005, Signaling theory, strategic interaction, and symbolic capital. Current Anthropology, 46(2):221-248, https://doi.org/10.1086/427115.

[5].   Bhattacharya, M., 2012, Profitability analysis–a case study of public sector general insurance companies in India. International Journal of Marketing, Financial Services & Management Research, 1(10):1-15.

[6].   Biddle, C., Hilary, G., Verdi, R., 2009, How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3):112-131, https://doi.org/10.1016/j.jacceco.2009.09.001.

[7].   Blowfield, M., Murray, A., 2008, Corporate responsibility: a critical introduction. Oxford: Oxford University Press, 1-450.

[8].   Cadsby, C. B., Frank, M., Maksimovic, V., 1990, Pooling, separating, and semiseparating equilibria in financial markets: Some experimental evidence. Review of Financial Studies, 3(3):315-342, https://doi.org/10.1093/rfs/3.3.315.

[9].   Certo, S. T., 2003, Influencing initial public offering investors with prestige: Signaling with board structures. Academy of Management Review, 28(3):432-446, https://doi.org/10.2307/30040731.

[10].  [Choi, J. H., Choi, S., Myers, L. A., Ziebart, D., 2019, Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research, 36(1):389-417, https://doi.org/10.1111/1911-3846.12440.

[11].  Chung, H., Sheu, H. J., Wang, J. L., 2009, Do firms’ earnings management practices affect their equity liquidity? Finance Research Letters, 6(3):152-158, https://doi.org/10.1016/j.frl.2009.04.001.

[12].  Creswell, J. W., 2009, Qualitative, quantitative and mixed methods approaches (3rd edn). SAGE Publication Inc., 1-260.

[13].  Daily, C. M., Dalton, D. R., Cannella, J., 2003, Corporate governance: Decades of dialogue and data. Academy of Management Review, 28(3):371-382, https://doi.org/10.5465/amr.2003.10196721.

[14].  DeAngelo, L., 1981, Auditor independence: lowballing, and disclosure regulation. Journal of Accounting and Economics, 3(2):113–127, https://doi.org/10.1016/0165-4101(81)90002-1.

[15].  Dechow, P., Dichev, I., 2002, The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review, 77(1):35–59, https://doi.org/10.2308/accr.2002.77.s-1.35.

[16].  Dye, R. A., 1985, Disclosure of non-proprietary information. Journal of Accounting Research, 23(1):123-145, https://doi.org/10.2307/2490910.

[17].  Ferdy, V. B., Geert, B., Suzanne, B., 1999, Quality of Financial Reporting: measuring efficiency or a rationalizing modernity. Financial Accounting & Management, 15(3-4):1-20,

[18].  Ferrero, J., 2014, Consequences of financial reporting quality on corporate performance evidence at the international level. Estudios De Economia, 41(1):49-88, [Insert Link/DOI].

[19].  Glaum, M., Street, D. L., 2003, Compliance with the Disclosure Requirements of Germany's New Market: IAS versus US GAAP. Journal of International Financial Management and Accounting, 14(1):64-100, https://doi.org/10.1111/1467-646X.00090.

[20].  Gupta, P., 2012, Internal Auditing Practices in India.

[21].  Haiss, P., Sümegi, K., 2008, The relationship between insurance and economic growth in Europe: A theoretical and empirical analysis. Empirica, 35(4):405-431, https://doi.org/10.1007/s10663-008-9075-2.

[22].  Hassan, K., 2009, The level of corporate risk disclosure in UAE. Proceedings of the British Accounting Association Conference, Blackpool, 1-25,

[23].  Hassan, S., Bello, A., 2013, Firm characteristics and financial reporting quality of listed manufacturing firms in Nigeria. International Journal of Accounting, Banking and Management, 1(6):47–63,

[24].  Hausman, A., 1978, Specification test in econometrics. Econometrica, 46(6):1251-1271, https://doi.org/10.2307/1913827.

[25].  Hill, W. L., Jones, T. M., 1992, Stakeholder Agency-Theory. Journal of Management Studies, 29(2):131-154, https://doi.org/10.1111/j.1467-6486.1992.tb00657.x.

[26].  IASB, 2008, Exposure draft on an improved conceptual framework for financial reporting. IASB London, 1-50.

[27].  IASB, FASB., 2010, Exposure Draft: Conceptual Framework for Financial Reporting. FASB.org, 1-60, http://www.fasb.org.

[28].  Imhof, M. J., Seavey, S. E., Smith, D. B., 2017, Comparability and cost of equity capital. Accounting Horizons, 31(2):125-138, https://doi.org/10.2308/acch-51610.

[29].  James, K. L., 2003, The Effects of internal audit structure on perceived financials fraud prevention. Accounting Horizons, 17(4):315-327, https://doi.org/10.2308/acch.2003.17.4.315.

[30].  Jember, B., 2012, Advances in Ethiopia’s accountancy infrastructure, regulation. Addis Fortune, 12(1):1-5, http://addisfortune.net.

[31].  Jonas, G., Blanchet, J., 2000, Assessing quality of financial reporting. Accounting Horizons, 14(3):353-363, https://doi.org/10.2308/acch.2000.14.3.353.

[32].  Kirmani, A., Rao, A. R., 2000, No pain, no gain: A critical review of the literature on signaling unobservable product quality. Journal of Marketing, 64(2):66-79, https://doi.org/10.1509/jmkg.64.2.66.18004.

[33].  Kirubel, A., 2016, Determinants of Financial Reporting Quality: Evidence from Large Manufacturing Share Companies of Addis Ababa. Addis Ababa University, 1-110.

[34].  Lindblom, C. K., 1994, The implications of organizational legitimacy for corporate social performance and disclosure. Critical Perspectives on Accounting Conference, New York, 1-25.

[35].  Marcelo, J. L. M., Quirós, M. D. M. M., 2006, The role of an illiquidity risk factor in asset pricing: Empirical evidence from the spanish stock market. The Quarterly Review of Economics and Finance, 46(2):254-267, https://doi.org/10.1016/j.qref.2005.02.001.

[36].  McNichols, M., 2002, Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(1):61–69, https://doi.org/10.2308/accr.2002.77.s-1.61.

[37].  Suchman, M. C., 1995, Managing legitimacy: strategic and institutional approaches. Academy of Management Review, 20(3):571-610, https://doi.org/10.5465/amr.1995.9508080331.

[38].  Toukabri, M., Ben, O., Jilani, F., 2014, Corporate social disclosure: Explanatory theories and conceptual framework. International Journal of Academic Research in Management, 3(2):208-225.

[39].  Watts, R., Zimmerman, J., 1986, Positive Accounting Theory. Prentice Hall, 1-300.

[1].   Foley, C, F., Hines, J, R., Wessel, D., 2021, Multinational Corporations in the 21^st Century Economy.

[2].   Dunning, J, H., Lundan, S, M., 2008, Multinational Enterprises and the Global Economy, 2nd edn., Cheltenham: Edward Elgar Publishing.

[3].   Mayrhofer, U., 2012, Management of Multinational Companies: A French Perspective, Basingstoke: Palgrave Macmillan.

[4].   Hennart, J. F., 2009, ‘Down with MNE-centric theories! Market entry and expansion as the bundling of MNE and local assets’, Journal of International Business Studies. 40(9):1432-1454

[5].   Kogut, B., Zander, U., 2003, A Memoir and Reflection: Knowledge and an Evolutionary Theory of the Multinational Firm 10 years later, Journal of International Business Studies. 34(6):505-515

[6].   International labour organisation, 2010, International institute for labour studies.

[7].   Johnson, G., Scholes, K., 2005, Exploring Corporate Strategy (7th edition), Prentice Hall.

[8].   Porter, M., 1985, Competitive Advantage: Creating and Sustaining Superior Performance.

[9].   Bukhari, S. A. R., 2019, What is Strategy. DOI:10.13140/RG.2.2.26435.35369

[10].  Aermill, 2024, Navigating the Waters of Global Financial Compliance: A Guide for Multinational Corporation. https://www.aermill.com/navigating-the-waters-of-global-financial-compliance/

[11].  Mausa, O, H., Safina, M., 2024, Addressing Challenges in International Accounting: A Comprehensive Literature Review. International Journal for Multidisciplinary Research. DOI:10.36948/ijfmr.2024.v06i04.23855

[12].  Miguel, J., Calatayud, T., Candelas, J, C., Fernández, P, P., 2013, The Accountability of Multinational Corporations for Human Rights’ Violations.

[13].  Mausa, O, H., Safina, M., 2024, Addressing Challenges in International Accounting: A Comprehensive Literature Review. International Journal for Multidisciplinary Research. Doi:10.36948/ijfmr.2024.v06i04.23855

[14].  Financial Accounting Standards Board (FASB), 2023, Accounting Standards Update No. 2013-10: Fair value for financial reporting (Subsequent Amendments Including FASBS taff Statements)

[15].  Nobes, C., Parker, R, H., 2018, Comparative international accounting (10th ed.). Pearson Education Limited.

[16].  Christensen, P, M., Jørgensen, B, S., Mouritsen, J., 2021, Foreign currency translation and earnings management: A review of the literature. International Journal of Accounting. E-ISSN: 2582-2160

[17].  Li, C., 2024, Cultural Differences and Communication in the Internationalization Strategies of Multinational Enterprises. 74(1):229-234 DOI:10.54254/2754-1169/74/20241553

[18].  Hussain, S., 2018, Managing Communication Challenges in Multicultural Organizations. International Journal of Media, Journalism and Mass Communications. DOI:10.20431/2454-9479.0402005

[19].  Supply Chain Council. 2015, Complexity Theory Sentiment and Supply Chain Organizational Behaviour.

[20].  Hult, G. T. M., Ketchen, D. J., Griffith, D. A., Chabowski, B. R., Hamman, M. K., Dykes, B. J., Pollittle., W. A., Cavusgil, S. T., 2008, An assessment of the measurement of performance in international business research. Journal of International Business Studies. DOI:10.1057/palgrave.jibs.8400398

[21].  Sharma, A., Kumar, V., Borah, S, B., Adhikary, A., 2022, Complexity in a Multinational Enterprise’s Global Supply Chain and its International Business Performance: A bane or a boom. Vol 53 850-878

[22].  Robert, J. T., 2020, Managing Supply Chain Complexity: An industry whitepaper.

[23].  Thomas, P., 2023, Globalization 2.0: Navigating the Evolving Landscape of International Business. Vol: 15 Issue: 6S

[24].  Carvalho, S., 2025, Cross-Border Corporate Governance Challenges: Issues Faced by MNC’s Adhering to Diverse Corporate Governance Laws.

[25].  Accounting Insights, 2024, Financial Strategies and Challenges for Multinational Corporations.

[26].  Carvalho, S., 2025, Cross-Border Corporate Governance Challenges: Issues Faced by MNC’s Adhering to Diverse Corporate Governance Laws.

[27].  Lorsch, J. W., MacIver, E., 1989, Pawns or Potentates: The Reality of America’s Corporate Boards. Harvard University Graduate School of Business Administration, Boston.

[28].  Navi, B. S., Nadaf, S. M., 2017, Corporate Governance: Issues, Opportunities and Challenges. International Journal of Commerce and Management Research. Volume 3; Issue 7; July2017; Page No. 66-72

[29].  San, S., 2024, Strategic Management Practices in Multinational Corporations: A Comparative Study. Journal of Advanced Management Studies. DOI:10.36676/jams.v1.i3.18

[30].  Hrebiniak, L. G., 2006, Obstacles to effective strategy implementation”, Organizational dynamics Volume 35, Issue 1, 2006, Pages 12-31

[31].  Noble, C., 1999, The Eclectic roots of strategy implementation research, Journal of Business Research. Volume 45, Issue 2, June 1999, Pages 119-134

[32].  Tellman, S. B., Yip, G. S., 2003, Strategy and the Multinational Enterprise.

[33].  Meyer, K. E., Li, C., Schotter, A. P. J., 2020, Managing the MNE subsidiary: advancing a multilevel and dynamic research agenda. Journal of International Business Studies. Volume 51

[34].  Kumar, S., Chavan, M., Pandey, N., 2023, Journal of international management: a 25-year review using bibliometric analysis. Journal of International Management DOI:10.1016/j.intman.2022.100988

[35].  Meyer, K. E., Li, C., Schotter, A. P. J., 2020, Managing the MNE subsidiary: advancing a multilevel and dynamic research agenda. Journal of International Business Studies. Volume 51 pg 538-576 (2020).

[36].  Michailova, S., Mustaffa, Z., 2012, “Subsidiary knowledge flows in multinational corporations: research accomplishments, gaps, and opportunities”, Journal of World Business, Vol. 47 No. 3

[37].  Alexander, L. D., 1991, Strategy implementation: nature of the problem. In Hussey D. (Ed.), International Review of Strategic Management.

[38].  Shah, A. M., 2005, The foundations of successful strategy implementation: Overcoming the obstacles. Global Business Review. Volume 6. Issue 2

[39].  Arowobusoye, A., 2021, The Multinational Corporations are necessary evils for the Development of the Third World. Research Gate.

[40].  Asiedu, E., 2004, Policy Reform and Foreign Direct Investment in Africa: Absolute Progress but Relative Decline. Vol 22 (1): 41-48

[41].  Lozada, F. B., 2001, The economic disparity between Hispanic and non-Hispanic White households: An analysis of middle-class achievement. Volume 83 Issue 1.

[42].  Osibanjo, A. O., Oyewunmi, A. E., 2014, Globalization and Multinational Corporations: The Nigerian Business Environment in Perspective. Journal of Business and Management. DOI:10.9790/487X-161130107

[43].  Osuagwu, G. O., Oyewunmi, A. E., 2013, Multinational Corporations and the Nigerian Economy. International Journal of Academic Research in Business and Social Sciences. Vol. 3, No. 4 ISSN: 2222-6990

[44].  Kehinde, S., Ibidunni, A. S., Kehinde, O. J., Ufua, D., 2021, The role of Multinational Corporations in Global Economic Practice Literature Review. Volume 7 | Issue 3

[45].  Arowobusoye, A., 2021, The Multinational Corporations are necessary evils for the Development of the Third World. Research Gate.

[46].  Shelton, J., 1997, APEC countries, cited in J Azarias, OECD-APEC Meeting Addresses the Issues, International Tax Report. Volume 12 Issue 1.

[47].  EEAG, 2020, Taxing Multinational Companies, EEAG Report on the European Economy.

[48].  Sudha, B., 2013, Foreign Direct Investment. International Journal of Scientific Research. Volume 2 Issues 4 April 2013 ISSN #2277-81709

[49].  United Nations New York Convention.,2000, Tax Incentives and Foreign Direct Investment.

[50].  Ferdausy, S., Rahman, S., 2009, Impact of Multinational Corporations on Developing Countries. The Chittagong University Journal of Business Administration. Vol. 24, 2009, pp. 111-137

[51].  Norberg, J., 2003, Globalisation is Good, Documentary.

[52].  Arowobusoye, A., 2021, The Multinational Corporations are necessary evils for the Development of the Third World. Research Gate.

[53].  Stopford, J., 1998, Multinational Corporations. Foreign Policy

[54].  Stopford, J., 1998, Multinational Corporations. Foreign Policy

[55].  Ferdausy, S., Rahman, S., 2009, Impact of Multinational Corporations on Developing Countries. The Chittagong University Journal of Business Administration. Vol. 24, 2009, pp. 111-137

[56].  Tallman, S. B., Yip, G. S., 2009, Strategy and the Multinational Enterprise.

[57].  Diaconu, L., 2012, Business Strategies for Multinational Organizations.

[58].  Tallman, S. B., Yip, G. S., 2009, Strategy and the Multinational Enterprise.

[59].  Ohmae, K., 1989, Managing in a Borderless World’, Harvard Business Review.

[60].  Li, D., Serra, F. A. R., Armagan, S., 2008, Adaptation to the International Business Environment: A Resource Advantage Perspective.

[61].  Scott, R., 1998, Organizations, rational, natural and open systems, Fourth edition, Prentice Hall. 1^st Edition

[62].  Guisinger, S., 2001, Incorporating higher levels of environmental and structural complexity into the eclectic paradigm. International Journal of the Economics of Business. Volume 8 Issue 2

[63].  Long, Z., Domingo, A. V., 2024, Globalization Strategies and Its Impact to The Operations of Multinational Companies: Basis for Strategic Plan. Journal of Multidisciplinary Research and Development. Volume 3 #1 ISSN 1908-3211

[64].  Chmielarki, G., 2002, Franchising as a way of Enterprise Development.

[65].  Chenard, J. P., 2023, Master Franchise and International Development.

[66].  Kolesova, A. A., 2024, Advantages and Disadvantages of Franchising as a Form of Business.

[67].  Sen, S., 2024, Strategic Management Practices in Multinational Corporations: A Comparative Study. Journal of Advanced Management Studies. Volume 1 Issue 3.

[68].  Haak, R., 2016, Strategy and Strategic Management in Multinational Organizations.

[69].  Haak, R., 2016, Strategy in Multinational Corporations (MNCs) – An exploratory study of the subsidiary perspective in an emerging market.

[70].  Levitt, T., 1983, The globalization of markets. McKinsey Quarterly

[71].  Dunning, J. H., 2001, The eclectic OLI paradigm of international production: past, present and future. International journal of the economics of business Volume 8 Issue 2

[72].  Paik, Y., Sohn, J. D., 2004, Expatriate managers and MNC’s ability to control international subsidiaries: The case of Japanese MNCs’, Journal of World Business. Volume 39 Issue 1 pp 61-71

[73].  Fisher, R., 2024, Strategy in Multinational Corporations (MNCs) – An exploratory study of the subsidiary perspective in an emerging market.

[1].   UNOCHA, 2023, Ethiopia: Humanitarian Response Plan 2023.

[2].   FDRE Government & Humanitarian Partners, 2023, Ethiopia: Humanitarian Requirements Document.

[3].   Tomasini, R. M., Van Wassenhove, L. N., 2009, Humanitarian Logistics. Palgrave Macmillan.

[4].   Logistics Cluster Ethiopia, 2023, Ethiopia Logistics Capacity Assessment.

[5].   Kovács, G., Spens, K. M., 2007, Humanitarian logistics in disaster relief operations. International Journal of Physical Distribution & Logistics Management, 37(2), 99–114.

[6].   Walsham, G., 2017, ICT4D research: Reflections on history and future agenda. Information Technology for Development, 23(1), 18–41.

[7].   Beamon, B. M., 2004, Humanitarian relief chains: Issues and challenges. International Journal of Logistics.

[8].   Mobley, R. K., 2002, An Introduction to Predictive Maintenance. 2nd ed. Butterworth-Heinemann.

[9].   Fugate, B., Sahin, F., Mentzer, J.T., 2006, Supply chain management coordination mechanisms. Journal of Business Logistics, 27(2), 129–161.

[10].  Forrest, J., Ho, P., 2020, Telematics and fleet management: A review. IEEE Transactions on Intelligent Transportation Systems.

[11].  Christopher, M., 2016, Logistics & Supply Chain Management. 6th ed. Pearson UK.

[12].  Blanchard, B. S., 2010, System Engineering Management. 5th ed. John Wiley & Sons.

[13].  Balcik, B., Beamon, B. M., Smilowitz, K., 2010, Last mile distribution in humanitarian relief. Journal of Intelligent Transportation Systems, 14(4), 104–120.

[14].  Barney, J. B., 1991, Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.

[15].  Van Wassenhove, L. N., 2006, Humanitarian aid logistics: Supply chain management in high gear. Journal of the Operational Research Society, 57(5), 475–489.

[16].  Development Initiatives, 2021, Global Humanitarian Assistance Report 2021.

[17].  Wagner, S. M., Rau, C., 2019., The impact of tracking technology on humanitarian logistics. Journal of Humanitarian Logistics and Supply Chain Management.

[18].  Fancello, G., et al., 2020, Predictive monitoring for fuel consumption in road freight transport. Transportation Research Part D.

[19].  Li, B., et al., 2014, The impact of telematics on fleet efficiency. Transportation Research Part C.

[20].  Drexl, A., Kimms, A., 1997, Vehicle routing problems: Models and algorithms. OR Spectrum.

[21].  Donaldson, L., 2001, The Contingency Theory of Organizations. Sage.

[22].  Thomas, A., Kopczak, L., 2005, From Logistics to Supply Chain Management: The Path Forward in the Humanitarian Sector. Fritz Institute.

[23].  Tornatzky, L.G., Fleischer, M., 1990, The Processes of Technological Innovation. Lexington Books.

[24].  Heaslip, G., 2013, Challenges of civil-military cooperation in humanitarian logistics. Journal of Humanitarian Logistics and Supply Chain Management, 3(2), 216–235.

[25].  Creswell, J. W., Plano Clark, V. L., 2017., Designing and Conducting Mixed Methods Research. Sage Publications.

[26].  Tashakkori, A., Teddlie, C., 2010, Sage Handbook of Mixed Methods in Social & Behavioral Research. Sage.

[27].  Patton, M. Q., 2015, Qualitative Research & Evaluation Methods. Sage Publications.

[28].  Teece, D. J., Pisano, G., Shuen, A., 1997, Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533.

[29].  Galbraith, J. R., 1973, Designing Complex Organizations. Addison-Wesley.

[30].  Davis, F. D., 1989, Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.

[31].  Venkatesh, V., Morris, M. G., Davis, G. B., Davis, F. D., 2003, User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.

[32].  Rogers, E. M., 2003, Diffusion of Innovations. 5th ed. Free Press.

[33].  Altay, N., Pal, R., 2014, Information diffusion among agents: Implications for humanitarian operations. Production and Operations Management, 23(6), 1015–1027.

[34].  Toyamah, N., Azevedo, J. P., 2017, Using Mobile Technology for Data Collection in Rural and Hard-to-Reach Areas: Lessons from the Field. World Bank Group.

[35].  Kunz, N., Gold, S., 2017. Sustainable humanitarian supply chain management: A systematic literature review. Journal of Humanitarian Logistics and Supply Chain Management, 7(2), 97–125.

[36].  Thomas, A., Kopczak, L., 2007, Life-saving supply chains. Supply Chain Management Review, 11(1), 22–29.

[37].  Fleet Forum, 2022, Fleet management in humanitarian organisations: Benchmarking report 2022. Fleet Forum.

[38].  Denzin, N. K., 1978, The research act: A theoretical introduction to sociological methods. McGraw-Hill.

[39].  Field, A., 2018, Discovering statistics using IBM SPSS statistics. 5th ed. Sage publications.

[40].  Lincoln, Y. S., & Guba, E. G., 1985, Naturalistic inquiry. Sage.

[1].   Menesha, A. H., & Mwanaumo, E. T., 2023, Supply chain management practice and competitive advantage: Systematic literature review. Logistic and Operation Management Research (LOMR), 2(2), 44–57.

[2].   Adebiyi, S. O., Adediran, A. S., Shodiya, A. O., & Olusola, T., 2021, Supply chain management practices and manufacturing firms’ performance: Professionals’ experience in Nigeria. Economics and Culture, 18(2), 28–40. https://doi.org/10.2478/jec-2021-0012

[3].   Agrawal, S., Agrawal, R., Kumar, A., Luthra, S., & Garza-Reyes, J. A., 2023, Can Industry 5.0 technologies overcome supply chain disruptions? — A perspective study on pandemics, war, and climate change issues. Operations Management Research. Springer. DOI: 10.1007/s12063-023-00410-y.

[4].   Razak, G. M., Hendry, L. C., & Stevenson, M., 2023, Supply chain traceability: A review of the benefits and its relationship with supply chain resilience. Production Planning & Control, 34(11), 1114–1134. https://doi.org/10.1080/09537287.2021.1983661

[5].   Tiwari, M., Bryde, D. J., Stavropoulou, F., Dubey, R., Kumari, S., & Foropon, C., 2024, Modelling supply chain visibility, digital technologies, environmental dynamism and healthcare supply chain resilience: An organisation information processing theory perspective. Transportation Research Part E: Logistics and Transportation Review, 188, 103613. https://doi.org/10.1016/j.tre.2024.103613

[6].   Ogunjimi, J. A., 2020, Corporate social responsibilities and firm performance. Asian Business Research Journal, 5, 55–61. https://doi.org/10.20448/journal.518.2020.5.55.61

[7].   Chopra, S., & Meindl, P., 2019, Supply Chain Management: Strategy, Planning, and Operation (7th ed.). Pearson Education.

[8].   International Rescue Committee, 2020, 2020 annual report. International Rescue Committee. https://www.rescue.org/sites/default/files/document/6069/2020‑irc‑annual‑report.pdf

[9].   Ng’ang’a, R. W., & Nderui, N., 2025, Supply chain management strategies and performance of humanitarian organisations in Nairobi City County, Kenya. International Journal of Social Sciences Management and Entrepreneurship, 9(1), 761–773.

[10].  Badu, J. K., & Vitor, A., 2021, Influence of inventory and demand management on performance in humanitarian firms. International Journal of Operational Research, 14(1), 78–95.

[11].  Ng’ang’a, R. W., 2023, Effects of procurement delays and stock‑outs on organisation performance. East African Journal of Supply Chain Research, 5(4), 102–121.

[12].  McClelland, D. C., & McBer, R., 1985, The leadership motive profile. McBer & Company.

[13].  Beer, K., 1990, Inventory Management. London: SAGE Publication, Inc.

[14].  Kros, J. F., Falasca, M., & Nadler, S. S., 2016, Performance outcomes and success factors of industrial vending solutions. International Journal of Operations & Production Management, 36(10), 1359–1381. https://doi.org/10.1108/IJOPM‑01‑2015‑0034

[15].  Eroglu, C., & Hofer, C., 2011, Lean, leaner, too lean? The inventory‑performance link revisited. Journal of Operations Management, 29(4), 356–369. https://doi.org/10.1016/j.jom.2010.05.002

[16].  Mowen, M. M., & Hansen, D. R., 2021, Cornerstones of managerial accounting (4th Canadian ed). Toronto: Cengage Learning Canada, Inc.

[17].  Rushton, A., Croucher, P., & Baker, P., 2022, The handbook of logistics and distribution management: Understanding the supply chain (7th ed). London: Kogan Page.

[18].  Kimanthi, B., 2021, Effects of Inventory Management on the Financial Performance of State Corporations in Kenya, A case of Postbank Kenya. International Journal of Management and Commerce Innovations, 3(1), 621-641.

[19].  Koloubandi, A., Mehrmanesh, H., & Norouzi, Y., 2020, The effect of strategic planning and innovation on organizational performance (Case Study: Tehran Municipality). Croizatia, 92(2), 64–72.

[20].  Ogidiolu, A., Akinosun, O., & Ajakore, O., 2024, Inventory management practices and SMEs’ performance in Lagos State, Nigeria. International Journal of Research and Innovation in Social Science, VIII(V), 958–979. https://dx.doi.org/10.47772/IJRISS.2024.805068

[21].  Render, B., Stair, R. M., & Hanna, M. E., 2012, Quantitative Analysis for Management, 11th edition. New Jersey: Prentice Hall.

[22].  Bernard, H. R., 2011, Research methods in anthropology: Qualitative and quantitative approaches. Rowman Altamira.

[23].  Kowalczyk, M., & Buxmann, P., 2015, An ambidextrous perspective on business intelligence and analytics support in decision processes: Insights from a multiple case study. Decision Support Systems, 80, 1–13. https://doi.org/10.1016/j.dss.2015.08.010

[24].  Seltman, H. J., 2014, Experimental design and analysis. Pittsburgh, PA: Carnegie Mellon University. Retrieved from http://www.stat.cmu.edu/~hseltman/309/Book/Book.pdf on 2nd December 2025.

[1].   Effiong, F. B., Dine, R., Hassan, I. A., et al., 2025, Coverage and predictors of enrollment in the state-supported health insurance schemes in Nigeria: a quantitative multi-site study. BMC Public Health 25, 2125. https://doi.org/10.1186/s12889-025-23329-4

[2].   World Health Organization, 2010, World Health Report 2010: Health Systems Financing – The Path to Universal Coverage. Geneva, WHO. https://www.who.int/whr/2010/en/

[3].   World Bank, 2023, World Development Indicators: Health Financing and Out-of-Pocket Expenditure. Washington DC: World Bank.

[4].   World Health Organization, 2016, Public financing for health in Africa: from Abuja to the SDGs. Geneva: World Health Organization.

[5].   Global Health Observatory, Geneva: World Health Organization. https://www.who.int/data/gho/data/themes/topics/financial-protection

[6].   Uzochukwu, B. S. C., Ughasoro, M. D., Etiaba, E., Okwuosa, C., Envuladu, E., Onwujekwe, O. E., 2015, Health care financing in Nigeria: Implications for achieving universal health coverage. Nigerian Journal of Clinical Practice. 18(4):437–444.

[7].   Odeyemi, I. A. O., Nixon, J., 2013, Assessing equity in health care through the National Health Insurance Schemes of Nigeria and Ghana. International Journal for Equity in Health. 12:9.

[8].   Onoka, C. A., Onwujekwe, O. E., Hanson, K., & Uzochukwu, B. S., 2013, Promoting universal financial protection: Constraints and enabling factors in scaling-up coverage with social health insurance in Nigeria. Health Research Policy and Systems, 11, 20. https://doi.org/10.1186/1478-4505-11-20

[9].   Aregbeshola, B. S., Khan, S. M., 2010, Out-of-pocket payments, catastrophic health expenditure and poverty among households in Nigeria 2010. International Journal of Health Policy and Management. 7(9):798–806.

[10].  Balogun, J. A., Okafor, I. P., 2020, Factors influencing enrollment in the Lagos State Health Scheme. Nigerian Health Journal. 20(2):85–94.

[11].  Onwujekwe, O., Obi, F., Ichoku, H, Ezumah, N., Okeke, C., 2012, Assessment of catastrophic health expenditure in Nigeria. Health Policy and Planning. 27(5):366–372.

[12].  Wright, K. O., Adeniran, A., Aderibigbe, A., Akinyemi, O., Fagbemi, T., et al., 2025, Factors associated with Catastrophic Healthcare Expenditure in communities of Lagos Nigeria: A Megacity experience. PLOS ONE 20(1): e0316814. https://doi.org/10.1371/journal.pone.0316814

[13].  Akweongo, P., Aikins, M., Wyss, K., et al., 2021, Insured clients out-of-pocket payments for health care under the national health insurance scheme in Ghana. BMC Health Serv Res 21, 440. https://doi.org/10.1186/s12913-021-06401-8

[14].  Fenny, A. P., Asante, F. A., Enemark, U., Hansen, K. S., 2014, Treatment cost and health insurance coverage in Ghana. International Journal for Equity in Health. 13:24.

[15].  Okedo-Alex, I. N., Akamike, I. C., Ezeanosike, O. B., Uneke, C. J., 2019, Determinants of catastrophic health expenditure in Nigeria. PLOS ONE. 14(4):e0214846.

[16].  Adebayo, E. F., Uthman, O. A., Wiysonge, C. S., Stern, E. A., Lamont, K. T., Ataguba, J. E., 2015, A systematic review of factors that affect uptake of community-based health insurance in LMICs. BMC Health Services Research. 15:543.

[17].  Dror, D. M., Hossain, S. A. S., Majumdar, A., Pérez Koehlmoos, T. L., John, D., Panda, P. K., 2016, What Factors Affect Voluntary Uptake of Community-Based Health Insurance Schemes in Low- and Middle-Income Countries? A Systematic Review and Meta-Analysis. PLoS ONE. 11(8): e0160479. https://doi.org/10.1371/journal.pone.0160479

[18].  Nigeria National Bureau of Statistics. 2021, Living Standards Measurement Study: Health Expenditure Report. Abuja: NBS.

[19].  Lagos State Health Management Agency. 2022, Lagos State Health Scheme Operational Guidelines. Lagos: LASHMA.

[20].  Aregbeshola, B. S., 2017, Health insurance coverage in Nigeria: The role of socioeconomic factors. African Journal of Health Sciences. 30(2):105–115.

[21].  Ranson, M. K., 2002, Reduction of catastrophic health care expenditures by a community-based health insurance scheme in Gujarat, India. Bulletin of the World Health Organization. 80(8):613–621.

[22].  Chuma, J., Maina, T., 2012, Catastrophic health care spending and impoverishment in Kenya. BMC Health Services Research. 12:413.

[23].  Amu, H., Dickson, K. S., 2016, Health insurance subscription and healthcare utilization in sub-Saharan Africa. BMC Health Services Research. 16:475.

[24].  Onwujekwe, O. E., Uzochukwu, B. S., Obikeze, E. N., Okoronkwo, I., Ochonma, O. G., 2013, Investigating determinants of out-of-pocket spending in Nigeria. International Journal of Health Planning and Management. 28(2):e95–e109.

[1].   Elsa Pilichowski, Gillian Dorner, 2025, AI in tax administration - Governing with Artificial Intelligence. Organisation for Economic Co-operation and Development, https://www.oecd.org/en/publications/governing-with-artificial-intelligence_795de142-en/full-report/ai-in-tax-administration_30724e43.html

[2].   Rex Arendsen, Peter Green, 2020, Tax Administration 3.0- The Digital Transformation of Tax Administration. Organisation for Economic Co-operation and Development, https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html

[3].   Dinis Guarda, 2025, AI And Taxes- Implementation Roadmap. Dinis Guarda, https://www.dinisguarda.com/ai-taxes-implementation-roadmap/

[4].   Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang, 2025, Intelligent Tax Systems Automating Tax Audits and Improving Revenue Efficiency. Open Journal of Accounting, 14(3), https://www.scirp.org/journal/paperinformation?paperid=144240

[5].   Microsoft, 2026, AI in Government- Public Finance Audit & Tax Anomaly Tools. Microsoft, https://www.microsoft.com/en-au/ai/use-case/anomaly-detection-on-tax-records-with-ai

[6].   EY, 2026, How an AI application can help auditors detect fraud. EY, https://www.ey.com/en_gl/insights/assurance/how-an-ai-application-can-help-auditors-detect-fraud

[7].   PwC, 2023, Task Risk Assesment and Task Scoring Reform. PwC, https://www.pwc.com/mn/en/tax_alerts/pdf/tax_alert_en_02_2023.pdf

[8].   COBIT, 2026, Control Objectives for Information Technologies. ISACA, https://www.isaca.org/resources/cobit

[9].   Pansy, 2025, Audit Risk Model- Risk Types, Formula, Calculation, Score. Sprinto, https://sprinto.com/blog/audit-risk-model/

[10].  Oliver Petzold, Fiona May, Peter Green, 2024, Tax Administration Digitalisation and Digital Transformation Initiatives. Organisation for Economic Co-operation and Development, https://www.oecd.org/en/publications/tax-administration-digitalisation-and-digital-transformation-initiatives_c076d776-en/full-report/component-9.html

[11].  Deloitte, 2025, Tax Administration 3.0- From Vision to Strategy released. Deloitte, https://www.taxathand.com/article/39035/OECD/2025/Tax-Administration-3-0-From-Vision-to-Strategy-released-

[12].  CPA Exams Mastery, 2025, Walkthroughs, Flowcharts, and Narratives | Chapter 5- Internal Control Concepts and Frameworks. CPA Exams Mastery, https://cpaexamsmastery.com/aud/2/5/4/

[13].  Ashidha, 2025, How to Create an Audit Process Flowchart: A Complete Guide. Aurora Financials, https://aurorafinancials.com/how-to-create-an-audit-process-flowchart-a-simple-step-by-step-guide/

[14].  ATO, 2025, Data matching. Australian Taxation Office, https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/tax-time/before-you-lodge/data-matching

[15].  Michael Weightman, 2025, ATO third-party data collection- implications for taxpayers. Optima Partners, https://www.optimapartners.net.au/ato-data-collection/

[16].  Nick Levine, 2025, HMRC Connect: the £4.6bn tax detective (and growing). Financial Accountant, https://financialaccountant.co.uk/features/hmrc-connect-tax-investigations-explained/

[17].  Helen Wood, 2025, What is HMRC’s Connect AI System?. Tax Assist Accountants, https://www.taxassist.co.uk/resources/articles/what-is-hmrc-s-connect-ai-system

[18].  Charlotte Sallabank, Georgia Griesbaum, 2025, Tax Transparency and Data Privacy — Which Wins?. Katten Muchin Rosenman, https://katten.com/tax-transparency-and-data-privacy-which-wins

[19].  ATO, 2024, Security advice for tax professionals and businesses. Australian Taxation Office, https://www.ato.gov.au/online-services/scams-cyber-safety-and-identity-protection/protect-your-information/security-advice-for-tax-professionals-and-businesses

[20].  DTA, 2025, Policy for the responsible use of AI in government. Digital Transformation Agency, https://www.digital.gov.au/ai/ai-in-government-policy

[21].  DTA, 2024, Responsible choices- a new policy for using AI in the Australian Government. Digital Transformation Agency, https://www.dta.gov.au/articles/responsible-choices-new-policy-using-ai-australian-government

[22].  ATO, 2024, ATO welcomes ANAO audit report on Governance of AI. Australian Taxation Office, https://www.ato.gov.au/media-centre/ato-welcomes-anao-audit-report-on-governance-of-ai

[23].  AINOW, 2023, Algorithmic Accountability- Moving Beyond Audits. AI Now Institute,https://ainowinstitute.org/publications/algorithmic-accountability

[24].  Qamba, 2025, 10 Essential Cybersecurity Practices for Accountants and Tax Agents. Qamba IT, https://qamba.com.au/10-essential-cybersecurity-practices-for-accountants-and-tax-agents/

[25].  DTA, 2025, Guidance for staff training on AI. Digital Transformation Agency,https://www.digital.gov.au/ai/ai-in-government-policy/staff-training

[26].  Kevin Escott, 2024, Driving Tax Department Efficiency and Minimizing Compliance Risks. Thomson Reuters, https://tax.thomsonreuters.com/en/insights/case-studies/tax-compliance-case-study

[27].  Adrian Muculj, 2025, Tax & Accounting Solutions Case Studies. Thomson Reuters, https://www.thomsonreuters.com.au/en-au/customer-stories/orica-onesource-indirect-tax-onesource-tax-provisioning.html

[28].  Corient, 2025, HMRC’s New VAT Fraud Detection- Transactions Now Triggering Automatic Reviews. Accounting WEB, https://www.accountingweb.co.uk/community/industry-insights/hmrcs-new-vat-fraud-detection-transactions-now-triggering-automatic

[29].  Karim Mansour, 2024, Case Study- How Kenya’s KRA is Leveraging e-Invoicing (TIMS) to Boost VAT Compliance and Combat Fraud. London Consultants Group International, https://lcgi.co.uk/case-study-how-kenyas-kra-is-leveraging-e-invoicing-tims-to-boost-vat-compliance-and-combat-fraud/

[30].  Kanini, F., 2021, The Influence of Electronic Tax Management Strategy and Compliance With Tax Return Regulations. Kenya Revenue Authority, https://erepository.uonbi.ac.ke/bitstream/handle/11295/157156/Kanini F_The Influence of Electronic Tax Management Strategy and Compliance With Tax Return Regulations by Tax Payers at Kenya Revenue Authority.pdf?sequence=1

[31].  Faster Capital, 2025, Backtesting- Backtesting- The Backbone of Effective Model Audits. Faster Capital, https://fastercapital.com/content/Backtesting--Backtesting--The-Backbone-of-Effective-Model-Audits.html

[32].  Basle Committee, 1996, Supervisory Framework for the use of "Backtesting" in Conjunction with the Internal Models Approach to Market Risk Capital Requirements. Basle Committee on Banking Supervision, https://www.bis.org/publ/bcbs22.pdf

[1].   Anderson, J. A., 2010, Public Managers: How Public and Private Managers Differ in Leadership Behaviour. Public Administration Review. January/February 2010.

[2].   Avolio, B. J., 1999, Full Leadership Development: Building the vital Forces in Organizations. Sage Publications.

[3].   Bass, B. M., 1985, Leadership and Performance Beyond Expectations. Free Press.

[4].   Bhandari, P., 2023, Correlation Research| When and How to Use. Open Journal of Accounting, https://www.scirp.org>reference>referencepapers.

[5].   Blumberg, B. C., 2014, Business Research Methods. McGraw-Hill Education.

[6].   Creswell, J. W., 2014, Research Design: Qualitative, Quantitative, and Mixed Methods (4th Edition). Thousand Oaks, CA: Sage.

[7].   Cronbach, L. J., & Meehl, P. E., 1955, Construct validity in psychological tests. Psychological Bulletin, 281–302.

[8].   David, E., 2024, Advantages of Using Questionnaires. WWW.profssurey.com/blog/advantagesdisadvantages-of-questionnaires/

[9].   Goolsarran, G. (n.d.). Organisational leadership in Guyana: International Journal of Business and Management.

[10].  Husband, G., (n.d.). Ethical Data Collection and Recognising the Impact of Semi-structured Interviews on Research Respondents. Education Sciences, 10(8), p206.

[11].  Kumar, M. T., 2013, Business Research Methods. Oxford University Press.

[12].  Lakens, D., 2022, Sample Size Justification. Research Gate.

[13].  O'Leary, Z., 2017, The Essential Guide to Your Research Project. Sage.

[14].  Salazar-Xirinachs, J. M., 2025, ‘Economic Survey of Latin America and the Caribbean 2025,’. United Nations Economic Commission for Latin America and the Caribbean.

[15].  Saunders, K. N., 2023, Research Methods for Business Students. Pearson.

[16].  Snelson, C. L., 2016, Qualitative and Mixed Methods Social Media Research – DOAJ. Open Access Journal.

[17].  Watkins, D. G., 2015, Mixed Methods Research. Oxford University Press.

[18].  West, M. A., 6. 1996, Innovation in Top Management. Journal of Applied Psychology, 680–693.

[19].  Zikmund, G. W., 2010, Business Research Methods. South Western Cengage Learning.

[20].  Romani, B., How to Write Results Section. Scientific Editing. https://www.scientific-editing info/blog/hw-to-write-the-results-section/

[1].   Barney, J. B., 1991, Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.

[2].   Becker, B. E., and Huselid, M. A., 1998, High performance work systems and firm performance. Academy of Management Journal, 41(1), 8–29.

[3].   Boxall, P., and Purcell, J., 2016, Strategy and human resource management (4th ed.). Palgrave Macmillan.

[4].   Bryson, J. M., 2018, Strategic planning for public and nonprofit organizations (5th ed.). Wiley.

[5].   Burnes, B., 2017, Managing change (7th ed.). Pearson.

[6].   Cunningham, I., 2010, Employment relations in NGOs. International Journal of Human Resource Management, 21(4), 651–670.

[7].   Dessler, G., 2020, Human resource management (16th ed.). Pearson.

[8].   Donaldson, L., 2001, The contingency theory of organizations. Sage Publications.

[9].   Hailey, J., and James, R., 2004, Trees die from the top. Voluntary Action, 6(1), 33–49.

[10].  Hilhorst, D., 2018, Classical humanitarianism and resilience humanitarianism. Journal of International Humanitarian Action, 3(15), 1–12.

[11].  Kira, M., van Eijnatten, F. M., and Balkin, D. B., 2020, Crafting sustainable work. Human Relations, 73(4), 503–527.

[12].  Lewis, D., 2014, Non-governmental organizations, management and development (3rd ed.). Routledge.

[13].  Mintzberg, H., 2009, Managing. Berrett-Koehler.

[14].  Pfeffer, J., 1998, The human equation: Building profits by putting people first. Harvard Business School Press.

[15].  Scott, W. R., 2014, Institutions and organizations: Ideas, interests, and identities (4th ed.). Sage Publications.

[16].  Smith, A., and Lee, B., 2018, Role clarity and employee adaptation during organizational change. Journal of Organizational Change Management, 31(2), 412–428.

[17].  Ulrich, D., 1997, Human resource champions. Harvard Business School Press.

[18].  Van der Voet, J., Kuipers, B. S., and Groeneveld, S., 2016, Implementing change in public organizations. Public Management Review, 18(6), 842–865.

[19].  World Bank, 2024, South Sudan economic update. World Bank Group.

[20].  Wright, P. M., and McMahan, G. C., 1992, Theoretical perspectives for strategic human resource management. Journal of Management, 18(2), 295–320.

[21].  Wright, P. M., Dunford, B. B., and Snell, S. A., 2001, Human resources and the resource-based view. Journal of Management, 27(6), 701–721.

[1].   UNDP, 1993, Human Development Report Human Development Report 1993 | United Nations Development Programme

[2].   UN Resource, 2016, Peace, dignity and equality on a healthy planet, https://www.un.org/en/global-issues/democracy

[3].   Africa Barometer, 2021, Women's Political Participation: Africa Barometer 2021, https://www.idea.int/publications/catalogue/womens-political-participation-africa-barometer-2021

[4].   Koroma, A. T., 2014, A progressive analysis on role of women in the socio-economic development in Sierra Leone. Journal of African Studies, 6(10), 190–201. https://doi.org/10.5897/JASD2013.0297

[5].   Government of Sierra Leone, 2022, Gender Equality and Women's Empowerment Act. Freetown: Government Printer. https://www.un.org/sites/www.un.org.africarenewal/files/ACT%20MOGCA.pdf

[6].   IPU, 2023, Impact Report  Sierra Leone | Parliament | IPU Parline: global data on national parliaments, https://paulcairney.wordpress.com/wp-content/uploads/2015/01/cairney-2017-oxford-politics-of-ebpm.pdf

[7].   DeLeon, P., & DeLeon, L. 2002, What ever happened to policy implementation? An alternative approach. Journal of public administration research and theory, 12(4), 467-492. https://selc.wordpress.ncsu.edu/files/2013/03/What-Ever-Happened-to-Policy-Implementation-An-Alternative-Approach.pdf

[8].   Cairney, P., 2016, The politics of evidence-based policymaking. Palgrave Macmillan

[9].   Government of Sierra Leone, 2025, FY2026 GENDER BUDGET STATEMENT, https://mof.gov.sl/wp-content/uploads/2025/12/FY2026-Gender-Budget-Statement.pdf

[10].  Rogers, M. N., 2011, Women, politics and decision-making in Sierra Leone. Ghana Journal of Development Studies, 8(1), 50-71, https://www.researchgate.net/publication/272330397_Women_Politics_and_Decision-Making_in_Sierra_Leone

[11].  Goetz, A. M., 2003, Women's Political Effectiveness: No Shortcuts to Power: African Women in Politics and Policy Making, (pp. 29-80). Zed Books.

[12].  Richard A. B., 1977, "Book Reviews: The Implementation Game," University of Baltimore Law Review: Vol. 7: Iss. 1, Article 10. Available at:  https://scholarworks.law.ubalt.edu/ublr/vol7/iss1/10

[13].  Pressman, J. L., & Wildavsky, A., 1973, Implementation. University of California Press.

[14].  Mazmanian, D. A., & Sabatier, P. A., 1983, Implementation and public policy. Scott, Foresman.

[15].  Musami, H. B., & Abdullahi, M., 2023, Women participation in governance: Prospects and challenges. https://www.researchgate.net/publication/372743196_WOMEN_PARTICIPATION_IN_GOVERNANCE_PROSPECTS_AND_CHALLENGES#:~:text=The%20study%20revealed%20that%20the,judicial%20functions%20of%20a%20country.&text=Content%20may%20be%20subject%20to%20copyright.&text=functions%20of%20a%20country.,-Keywords:%20Women%2C%20Participation

[16].  World Bank, 2004, World Development Report 2004: Making Services Work for Poor People. Washington, DC: World Bank.

[17].  Phillips, A., 1995, The Politics of Presence: The Political Representation of Gender, Ethnicity and Race. Oxford, UK: Clarendon Press.

[18].  Franceschet, S., Krook, M. L., & Piscopo, J. M., 2012, The impact of gender quotas. Oxford University Press.

[19].  Hill & Hupe, 2014, Implementing Public Policy.

[20].  International Growth Centre, 2023, Improving women's political representation: Evidence from Sierra Leone. IGC Policy Brief. https://www.theigc.org/blogs/gender-equality/improving-womens-political-representation-insights-sierra-leone

[21].  Ministry of Gender and Children's Affairs, 2024, SIERRA LEONE COUNTRY REPORT on Implementation of the Beijing Platform for Action +30 https://uneca.org/ecaevents/sites/default/files/resources/documents/gender-poverty-social-policy/beijing-30/sierra_leone_report.pdf

[22].  Cornwall, A., & Edwards, J., 2014, Feminisms, empowerment and development: Changing women's lives.

[23].  Tripp, A. M., 2015, Women and power in post-conflict Africa. Cambridge University Press. https://www.scirp.org/reference/referencespapers?referenceid=4018656

[24].  Chattopadhyay, R., & Duflo, E., 2004, Women as policy makers: Evidence from a randomized policy experiment in India. https://www.nber.org/system/files/working_papers/w8615/w8615.pdf

[1].   Bossert, T. J., Beauvais, J. C., 2002, Decentralization of health systems in Ghana, Zambia, Uganda, and the Philippines: a comparative analysis of decision space. Health Policy Plan, 17(1):14–31, Doi: 10.1093/heapol/17.1.14.

[2].   Ministry of Health Zambia, 2017, National Health Strategic Plan 2017–2021. Ministry of Health, Lusaka, Zambia.

[3].   Grittner, A. M., 2013, Results-based financing: evidence from performance-based financing in the health sector. World Bank Policy Research Working Paper, 6701, Doi: 10.1596/1813-9450-6701.

[4].   Oxman, A. D., Fretheim, A., 2009, Can paying for results help to achieve the Millennium Development Goals? Overview of the effectiveness of results-based financing. J Evid Based Med, 2(2):70–83, Doi: 10.1111/j.1756-5391.2009. 01020.x.

[5].   Yin, R. K., 2014, Case study research: design and methods. 5th ed. Sage Publications.

[6].   Braun, V., Clarke, V., 2006, Using thematic analysis in psychology. Qual Res Psychol, 3(2):77–101, Doi: 10.1191/1478088706qp063oa.

[7].   Fritsche, G. B., Soeters, R., Meessen, B., 2014, Performance-based financing toolkit. World Bank, Washington DC.

[8].   World Bank, 2020, Zambia results-based financing impact evaluation report. World Bank, Washington DC.

[9].   Paul, E., Albert, L., Bisala, B. N., et al., 2018, Performance-based financing in low-income and middle-income countries: isn’t it time for a rethink? BMJ Glob Health, 3:e000664, Doi: 10.1136/bmjgh-2017-000664.

[10].  Bossert, T. J., 1998, Analysing the decentralization of health systems in developing countries: decision space, innovation, and performance. Soc Sci Med, 47(10):1513–27, Doi: 10.1016/S0277-9536(98)00234-2.

[11].  Witter, S., Fretheim, A., Kessy, F. L., Lindahl, A. K., 2012, Paying for performance to improve the delivery of health interventions in low- and middle-income countries. Cochrane Database Syst Rev, 2:CD007899, Doi: 10.1002/14651858.CD007899.pub2.

[12].  Topp, S. M., Price, J. E., Nanyangwe-Moyo, T., et al., 2015, Motivations for entering and remaining in volunteer service: findings from a mixed-method survey among HIV caregivers in Zambia. Health Policy Plan, 30(1):96–105, Doi: 10.1093/heapol/czt094.

[13].  Chansa, C., Patnaik, A., Brenner, S., et al., 2018, Do financial incentives to facilities improve quality of maternal and neonatal care? Evidence from Zambia. Soc Sci Med, 207:101–110, Doi: 10.1016/j.socscimed.2018.05.003.

[14].  Mehta, A., & Kapil, E., 2017, Strengthening Inter-Sectoral Collaboration for Health in Zambia. World Bank Group.

[15].  Zambia Ministry of Health., 2018, Zambia Results-Based Financing Impact Evaluation Report. Lusaka: Ministry of Health.

[16].  World Bank., 2016, Zambia Health Sector Public Expenditure Review. Washington, DC: World Bank Group.

[17].  Saltman, R. B., & Bank, W., 2015, Decentralization and Health Systems: An Overview. In Implementing Health Sector Decentralization (pp. 1-14). World Health Organization.

[18].  Bossert, T. J., & Beauvais, J. C., 2002, Decentralization of health systems in Ghana, Zambia, Uganda and the Philippines: a comparative analysis of decision space. Health Policy and Planning, 17(1), 14-31. Doi: 10.1093/heapol/17.1.14.

[19].  Fritsche, G. B., Soeters, R., & Meijboom, B. R., 2014, Performance-based financing in low- and middle-income countries: a systematic review. Health Policy and Planning, 29(6), 689-702. Doi: 10.1093/heapol/czt064.

[20].  Renya, L., et al., 2015, Challenges to implementing performance-based financing in sub-Saharan Africa: perspectives from frontline health workers and district managers in Zambia. Health Policy and Planning, 30(10), 1301-1309. Doi: 10.1093/heapol/czu129.

[21].  World Bank., 2017, World Development Report 2017: Governance and the Law. Washington, DC: World Bank Group.

[22].  Kruk, M. E., et al., 2017, Results-based financing in Zambia's health system: setting performance targets and measuring outcomes. Health Systems & Reform, 3(3), 165-177. Doi: 10.1080/23288604.2017.1353777.

[23].  Chetty, D., & Shetty, P., 2018, Capacity building for health system strengthening: a review of the evidence. International Journal of Health Policy and Management, 7(6), 505-515. Doi: 10.15171/ijhpm.2018.04.

[24].  Marphatia, A. A., et al., 2017, Exploring the interface between health systems and community health workers in Zambia. Journal of Global Health, 7(2), 020409. Doi: 10.7189/jogh.07.020409.

[25].  McGovern, M. E., et al., 2018, Community-based accountability for health: experiences from Uganda and Zambia. Health Policy and Planning, 33(10), 1151-1158. Doi: 10.1093/heapol/czy096.

[26].  Barasa, E. W., et al., 2018, Equity implications of performance-based financing in low- and middle-income countries: a scoping review. Health Policy and Planning, 33(10), 1169-1181. Doi: 10.1093/heapol/czy092.

[27].  Eichler, R., et al., 2017, Performance-based financing for health: lessons from sub-Saharan Africa. Journal of Global Health, 7(2), 020409. Doi: 10.7189/jogh.07.020409.

[28].  Pieterse, D., & Fritsche, G. B., 2018, Balancing standardization and contextualization in performance-based financing: lessons from Zambia. Health Systems & Reform, 4(3), 229-242. Doi: 10.1080/23288604.2018.1481705.

[29].  Marphatia, A. A., et al., 2019, Applying positive deviance to strengthen health systems in low-income countries: a scoping review. BMJ Global Health, 4(2), e001395. Doi: 10.1136/bmjgh-2018-001395.

[30].  Ssengooba, F., et al., 2017, Political economy of health financing reforms in Uganda and Zambia: implications for universal health coverage. Health Policy and Planning, 32(suppl_3), iii16-iii24. doi: 10.1093/heapol/czx124.

[31].  Munge, K., et al., 2019, Understanding the political economy of performance-based financing in Zambia. Health Policy and Planning, 34(10), 1231-1238. Doi: 10.1093/heapol/czz091.

[32].  World Health Organization, 2018, Performance-based financing in health: synthesis of evidence from the WHO Global Observatory on Health Systems and Policies. WHO.

[33].  Barnett, I., et al., 2018, Performance-based financing in Zambia: a political economy analysis. ODI Working Paper.

[34].  Paul, E., et al., 2018, Aid fragmentation and performance-based financing in Zambia: exploring the challenges. Health Policy and Planning, 33(10), 1191-1201. Doi: 10.1093/heapol/czy093.

[35].  Miller, G., & Babiarz, K. S., 2014, Pay-for-performance incentives in low- and middle-income country health programs. NBER Working Paper No. 20323.

[36].  Renmans, D., et al., 2016, Equity implications of performance-based financing in health: lessons from Malawi. Health Policy and Planning, 31(10), 1354-1364. Doi: 10.1093/heapol/czw076.

[37].  Borghi, J., et al., 2018, Equity and performance-based financing in Zambia: a review of the evidence. Health Policy and Planning, 33(10), 1202-1212. Doi: 10.1093/heapol/czy094.

[38].  Mutale, W., et al., 2018, Digital health technologies in Zambia's health system: opportunities and challenges. Health Policy and Planning, 33(10), 1223-1232. Doi: 10.1093/heapol/czy095.

[39].  Chansa, C., et al., 2018, Lessons from the Zambian performance-based financing pilot: implications for national scale-up. Health Systems & Reform, 4(3), 243-255. Doi: 10.1080/23288604.2018.1481706

[40].  World Health Organization., 2019, Aligning public health financing with universal health coverage: a WHO framework. WHO.

[1].   Adeleye, I., (Ed.)., 2018, The internationalization of African firms: Opportunities, challenges, and risks. Palgrave Macmillan.

[2].   Autio, E., Szerb, L., Komlósi, É., & Tiszberger, M., 2021, The Finnish startup ecosystem: Towards a sustainable entrepreneurial economy. Global Entrepreneurship Monitor Finland. https://gemconsortium.org/report/gem-finland-2021-report

[3].   Barney, J. B., Ketchen Jr, D. J., & Wright, M., 2021, Resource-based theory and the value creation framework. Journal of Management, 47(7), 1936-1955.

[4].   Bos, J., 2020, Research ethics for students in the social sciences (p. 287). Springer Nature.

[5].   Busetto, L., Wick, W., & Gumbinger, C., 2020, How to use and assess qualitative research methods. Neurological Research and practice, 2(1), 14.

[6].   Business and Intellectual Property Authority, 2023,Annual Report. https://www.bipa.na/

[7].   Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., & Walker, K., 2020, Purposive sampling: complex or simple? Research case examples. Journal of research in Nursing, 25(8), 652-661.

[8].   Eneh, O. C., & Agu, A. I., 2022, Financial constraints and performance of SMEs in Nigeria. Journal of African Business, 23(1), 56–72. https://doi.org/10.1080/15228916.2022.2035476

[9].   Fatoki, O., & Smit, A., 2011, Constraints to credit access by new SMEs in South Africa: A supply-side analysis. African Journal of Business Management, 5(4), 1413-1425.

[10].  Institute for Public Policy Research. 2023. SME financing in Namibia (Discussion paper). IPPR.

[11].  Karatsareas, P., 2022, Semi-structured interviews. Research methods in language attitudes, 99-113.

[12].  Katire, F., 2024, The role of Technical and Vocational Education and Training Institutions in the Namibian National System of Innovation: A Case Study of Community Skills Development Centres in the Hospitality and Tourism Sectors (Doctoral dissertation, Stellenbosch University).

[13].  Kato, A. I., 2024, Building resilience and sustainability in small businesses enterprises through sustainable venture capital investment in sub-Saharan Africa. Cogent Economics & Finance, 12(1), 2399760.

[14].  Mwamba, S., Chigumira, G., Mudenda, D., Simuchimba, B., & Mudzonga, E., 2022, Innovation support programs for small and medium-sized enterprises: Evidence from Zambia and Zimbabwe.

[15].  Mwinga, M., 2020, Start-up costs and sources of start-up capital among small businesses in Oshakati. Retrieved from https://1library.net/article/start-up-costs-and-sources-of-start-capital.yen8vr7y

[16].  Nkosi, T. M., 2023, Financial literacy as a tool for improving funding utilization among township entrepreneurs in South Africa. Journal of African Business, 24(2), 112–126. https://doi.org/10.1080/15228916.2023.2214567

[17].  O’Caoimh, R., Sezgin, D., O’Donovan, M. R., Molloy, D. W., Clegg, A., Rockwood, K., & Liew, A., 2021, Prevalence of frailty in 62 countries across the world: a systematic review and meta-analysis of population-level studies. Age and ageing, 50(1), 96-104.

[18].  Organisation for Economic Co-operation and Development, 2022, Financing SMEs and entrepreneurs 2022: An OECD scoreboard. OECD Publishing.

[19].  Otuko, M. S., & Mathenge, V. K., 2024, Catalyzing Innovation: A Comprehensive Analysis of the Startup and Entrepreneurship Ecosystem in Kenya. Retrieved from https://www.researchgate.net/publication/386534024_Catalyzing_Innovation_A_Comprehensive_Analysis_of_the_Startup_and_Entrepreneurship_Ecosystem_in_Kenya

[20].  Petersen, S., 2025, January 13. Skills shortage hinders local banking ownership. The Namibian. https://www.namibian.com.na/skills-shortage-hinders-local-banking-ownership/

[21].  Shane, S. A., 2008, The illusions of entrepreneurship: The costly myths that entrepreneurs, investors, and policy makers live by. Yale University Press.

[22].  Shipefi, S. L., 2022, Investigating the impact of microfinance institutions’ products on the growth of SMEs in Oshakati, Namibia (master’s thesis). University of Namibia.

[23].  Takachi, K., 2024, Analyzing the Global and Japanese Funding Gap in 2024: A Data-Driven Perspective. Retrieved from https://kohei-takachi.medium.com/analyzing-the-global-and-japanese-funding-gap-in-2024-a-data-driven-perspective-3394bb163415

[24].  Tan, S. R., Jang, H., & Wood, J., (Eds.), 2024, Economic Growth and Development in the Tropics. Routledge.

[25].  Triple Capital & Development Workshop of Namibia, 2024, December 17. Understanding entrepreneurship in informal settlements in Oshakati, Oshana Region: Results of a pilot study. Triple Capital.

[26].  We Namibia, 2023, November 8. Spanner in SME works. Retrieved from https://www.we.com.na/mw-b7-main/spanner-in-sme-works2023-11-0892963

[1].   Agwu, E., 2018, Implications on Bank Performance and Lending Growth. Credit Risk Management.

[2].   Al-Tamimi, H., 2002, Risk management practices: Finance India, 16(3) & 1045-1057.

[3].   Bo, H. P. Q., 2005, Research on Credit Risk.

[4].   Brahmaiah, B., 2021, Credit Risk Management Practices of Indian Banking. Hyderabad, India: ICFAI Business School, (IBS) IFHE.

[5].   Fan, L., 2004, Efficiency versus Risk in large Domestic US Banks. Managerial Finance, 30(9), 1-19.

[6].   FIA, L., o.-A., 1995, March 20. Retrieved from Bank of Guyana: https://bankofguyana.org.gy/bog/images/Legislation/BOG%20Act/Financial%20Institutions%20Act%201995.pdf

[7].   Ganga, G., 2023, Bank of Guyana Report. Governance. Georgetown: Bank of Guyana.

[8].   Gazette, Government of Guyana. Georgetown, 2010. https://officialgazette.gov.gy/

[9].   Guyana, Bank of. 2016-2023, BOG Annual Report. Georgetown: Dr. Gobin Ganga as Central Bank Governor.

[10].  Guyana, C. O., 2016, Laws of Guyana. Georgetown: State of Guyana.

[11].  Hon. Oneidge Walrond. 2024, December 19. Security Interest in Movable Property Bill 2024. Guyana, Georgetown, Demerara.

[12].  Jagdeo, H. B., 2022, July 29, Ghana to assist Guyana spur their oil and gas industry. Petroleum Commission of Ghana, Demerara.

[13].  Crouhy, M., Galai, D., & Mark, R., 2006, The essentials of risk management. New York: McGraw-Hill.

[14].  Morgan. 2021, Classroom Lecture. Materials-Cash Flow. Jamaica.

[15].  Ahmed, S. F., & Malik, Q. A., 2015, Credit risk management and loan performance: Empirical investigation of micro finance banks of Pakistan. International journal of economics and financial issues, 5(2), 574-579.

[16].  Salas, V., and Saurina, J., 2002, Credit risk in two institutional regimes: The Journal of Financial, Services Research, 2(3), 203-224.

[17].  Sanjeev, G., 2007, Bankers’ perceptions on causes of bad loans in Banks. Journal of Management Research, 7(1), 40-46.

[18].  Singh, Dr., Ashni Kumar., 2025, February 17, Steps taken overtime by Government to lay the foundation through various financial sector legislation to allow for a stable, sound and strong financial system. Georgetown, Guyana, Guyana.

[19].  Yun-Quan, H. B.-P., 2005, Research on credit risk of state-owned commercial banks. Proceedings of the Fiuyrth International Conference on Machine Learning and Cybermetrics, pl-6.

[20].  International Monetary Fund, 2023.

[21].  Trump, D., 2025, President of the United States of America.

[22].  Bank for International Settlements, Basel Committee on Banking Supervision Core Principles.

[23].  World Bank, 2023, Global Economic Prospects.

[24].  Haque, S. M., Jang, Y. S., & Wang, J. J., 2025, Indirect credit supply: How bank lending to private credit shapes monetary policy transmission. Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board.

[25].  Gama, P. M., Sol Murta, F., & Vieira, E. S., 2024, Local banking development and SME conservative financing policy. Does bank branch density matter? Small Business Economics, 63(4), 1747-1765. https://doi.org/10.1007/s11187-024-00910-6.

[26].  https://op.gov.gy/president-ali-announces-sweeping-measures-to-strengthen-guyanas-financial-system/

[27].  https://guyanachronicle.com/2025/10/14/we-have-to-invest-in-digitisation-ai-to-remain-competitive/

[1].   ALNAP, 2022, State of the Humanitarian System 2022. Active Learning Network for Accountability and Performance (ALNAP). https://alnap.org/help-library/sohs-2022

[2].   Bamberger, M., Rugh, J., & Mabry, L., 2016, RealWorld Evaluation: Working Under Budget, Time, Data, and Political Constraints (3rd ed.). Sage Publications.

[3].   Binnendijk, A., 2011, Results-Based Management in Development Co-operation: A Review of Experience. OECD Evaluation and Aid Effectiveness Series, No. 27. OECD Publishing.https://www.oecd.org/content/dam/oecd/en/publications/reports/2009/02/aid-effectiveness_g1gha834/9789264050877-en.pdf

[4].   Center for Global Development (CGD). 2020, Adaptive Results Management: How to Learn While Doing. CGD Policy Paper 181. https://www.cgdev.org/publication

[5].   Ebrahim, A., 2019, Measuring Social Change: Performance and Accountability in a Complex World. Stanford University Press.

[6].   Eyben, R., Guijt, I., Roche, C., & Shutt, C., (Eds.). 2015, The Politics of Evidence and Results in International Development: Playing the Game to Change the Rules? Practical Action Publishing.

[7].   Honig, D. 2018. Navigation by Judgment: Why and When Top-Down Control of Foreign Aid Doesn’t Work. Oxford University Press. https://global.oup.com/academic/product/navigation-by-judgment-9780190672454

[8].   Independent Commission for Aid Impact (ICAI), 2019, DFID’s Approach to Value for Money in Programme and Portfolio Management. ICAI. https://icai.independent.gov.uk

[9].   Independent Commission for Aid Impact (ICAI). 2024, Follow-Up Review of Year 6 Reports. ICAI. https://icai.independent.gov.uk

[10].  Merry, S. E., 2011, Measuring the World: Indicators, Human Rights, and Global Governance. Current Anthropology, 52(S3), S83–S95. https://doi.org/10.1086/657241

[11].  Organisation for Economic Co-operation and Development (OECD). (n.d.). Measuring and Managing Results in Development Co-operation. OECD Publishing. https://www.oecd.org/en/publications/measuring-and-managing-results-in-development-co-operation_c7762fac-en.html

[12].  Organisation for Economic Co-operation and Development (OECD). 2021, Development Co-operation Report 2021: Shaping a Just Digital Transformation. OECD Publishing. https://www.oecd.org/en/publications/2021/12/development-co-operation-report-2021_4d1131e9.html

[13].  Organisation for Economic Co-operation and Development (OECD). 2025, Guiding Principles on Managing for Sustainable Development Results (Tips, Tools and Insights). OECD Publishing. https://www.oecd.org

[14].  Organisation for Economic Co-operation and Development (OECD). 2022, DCD2022:42: Managing for Results, Institutional Costs and Benefits. OECD Development Co-operation Directorate. https://one.oecd.org/document/DCD(2022)42/en/pdf

[15].  Power, M., 1997, The Audit Society: Rituals of Verification. Oxford University Press.

[16].  Ramalingam, B., Wild, L., & Buffardi, A., 2019, Making Adaptive Rigour Work: Principles and Practices for Implementing Adaptive Management in International Development. Overseas Development Institute (ODI). https://odi.org

[17].  The Guardian. 2024, February 28. UK Accused of Moving Goalposts on Climate Finance Commitments. The Guardian. https://www.theguardian.com/global-development/2024/feb/28/uk-accused-of-moving-goalposts-on-climate-finance-commitments

[18].  United Kingdom Government. 2024, Government Responses to the Independent Commission for Aid Impact (ICAI) Reports. https://www.gov.uk/government/collections/government-responses-to-the-independent-commission-for-aid-impact-icai-reports

[19].  United States Agency for International Development (USAID). 2022, Local Capacity Strengthening Policy. USAID Policy Framework. https://usaid.gov

[20].  World Bank Independent Evaluation Group (IEG). 2022, Results and Performance of the World Bank Group 2022 (RAP). World Bank Group. https://ieg.worldbankgroup.org

[21].   World Bank Independent Evaluation Group (IEG). 2020, Transformative Engagements: Sustaining Results After Project Closure. World Bank Group. https://ieg.worldbankgroup.org

[1].   Andrews, M., 2013, The Limits of Institutional Reform in Development: Changing Rules for Realistic Solutions. Cambridge University Press, pp. 1-32.

[2].   Andrews, M., Pritchett, L., & Woolcock, M., 2017, Building State Capability: Evidence, Analysis, Action. Oxford University Press, pp. 1-2

[3].   Banks, N., Hulme, D., & Edwards, M., 2015, NGOs, States, and Donors Revisited: Still Too Close for Comfort? World Development, 66, 707-718. https://doi.org/10.1016/j.worlddev.2014.09.028 accessed 26/02/25

[4].   Bond, A., 2016, Making Adaptive Rigour Work: Principles and Practices for Strengthening Monitoring, Evaluation and Learning for Adaptive Management. ALNAP/ODI. https://www.alnap.org/help-library/making-adaptive-rigour-work-principles-and-practices-for-strengthening-mel-for accessed 24/02/2025

[5].   Booth, D., & Unsworth, S., 2014, Politically Smart, Locally Led Development. ODI. https://cdn.odi.org/media/documents/9218.pdf accessed 15/02/25

[6].   Braun, V., & Clarke, V., 2022, Thematic Analysis: A Practical Guide. SAGE, pp. 3-6

[7].   Conforto, E. C., & Amaral, D. C., 2016, Agile Project Management and Stage-Gate Model - A Hybrid Framework for Technology-Based Companies. Journal of Engineering and Technology Management, 40, 1-14. https://doi.org/10.1016/j.jengtecman.2016.04.003 accessed 16/02/2025

[8].   Fanthorpe, R., 2006, On the Limits of Liberal Peace: Chiefs and Democratic Decentralization in Post-War Sierra Leone. African Affairs, 105(418), 27-49.

[9].   Freeman, R. E., 1984, Strategic Management: A Stakeholder Approach. Pitman, pp. 4-8

[10].  Gaventa, J., 2006, Finding the Spaces for Change: A Power Analysis. IDS Bulletin, 37(6), pp. 23-33.

[11].  Green, D., 2019, From the Archives: The 'Doing Development Differently' manifesto. From Poverty to Power Blog, Oxfam.

[12].  Hudson, D., & Leftwich, A., 2014, From Political Economy to Political Analysis. Developmental Leadership Program. https://www.dlprog.org/publications/research-papers/from-political-economy-to-political-analysis accessed 15/02/25

[13].  Lukes, S., 2005, Power: A Radical View (2nd ed.). Palgrave Macmillan, pp. 8-15

[14].  Ocwieja, S., 2018, The Localisation of Aid and the 'Fragmentation' of Sovereignty. LSE Global South Unit Working Paper No. 3/2018. https://www.lse.ac.uk/international-development/Assets/Documents/PDFs/Working-Papers/Global-South-Unit/2018-WP-GSU-03-Ocwieja.pdf accessed 16/02/25

[15].  Punton, M., 2018, Exploring the 'Fitness' of Adaptive Management. ITAD. https://www.itad.com/wp-content/uploads/2018/10/Exploring-the-fitness-of-adaptive-management-WEB.pdf accessed 17/02/25

[16].  Ramalingam, B., Scriven, K., & Foley, C., 2008, Innovations in International Humanitarian Action. ALNAP/ODI. https://www.alnap.org/help-library/innovations-in-international-humanitarian-action accessed 26/02/25

[17].  Sahlin-Andersson, K., & S⁠öderholm, A. (Eds.)., 2002, Beyond Project Management: New Perspectives on the Temporary-Permanent Dilemma. Liber Abstrakt.

[18].  Shepler, S., & Williams, R., 2017, Sierra Leone's Ebola Outbreak and the Shadow of the Shadow State. Journal of Modern African Studies, 55(3), 1-24. https://doi.org/10.1017/S0022278X17000105 accessed 15/02/25

[19].  Snowden, D. J., & Boone, M. E., 2007, A Leader’s Framework for Decision Making. Harvard Business Review, 85(11), 68-76. https://hbr.org/2007/11/a-leaders-framework-for-decision-making accessed 16/02/25

[20].  Valters, C., 2015, Theories of Change in International Development: Communication, Learning, or Accountability? Justice and Security Research Programme, LSE. https://www.lse.ac.uk/international-development/Assets/Documents/PDFs/Working-Papers/WP141.pdf accessed 15/02/25

[21].  Wild, L., Booth, D., Cummings, C., Foresti, M., & Wales, J., 2020, Adapting Development: Improving Services to the Poor. ODI. https://cdn.odi.org/media/documents/odi_adapting_development_report_2020_web.pdf accessed 26/02/25

Micro-Small-Medium- Enterprises (MSMEs) in Zambia contribute significantly to the socio-economy of the country, contributing to over 70 percent of Gross Domestic Product (GDP), 88 percent of employment, and 97 percent of business. According to the Bank of Zambia, three out of five business fail within months of operation and other remain stagnant for a long period of time without any significant growth. One of the causes of failure of MSMEs has be attribute to lack of finance. Several reports have indicated lack of access to finance such as credit facilities from lending institutions has led to most of the failures. The study aimed at establishing the reasons for lack of access to credit facilities with objectives of understanding accessibility to credit facility for MSMEs in Chibombo district, specific reasons for failure to access credit facilities by MSMEs in Chibombo district and also establishing solutions to failure to accessibility of loans in Chibombo district. The study involved a mixed method approach, Qualitative and Quantitative approach, with a sample size of 30 respondents from major MSMEs categories across Chibombo district, who were interviewed in line with research objectives. A thematic approach was used to analyze qualitative and percentages of respondents who had access to credit facilities was computed for qualitative data. The results indicated that 20 percent (6/30) of the sampled MSMEs had access to finance through loan from a Microfinance. A significantly low percentage. The results also indicated collateral requirements, high interest rates, lack of aware and politicization of government schemes as barriers to credit facilities accessibility.

[1].   Access to finance: Challenges faced by micro, small, and medium enterprises in Telangana, India. 2024. European Economic Letters. https://doi.org/10.52783/eel.v14i2.1540

[2].   BOZ, 2022, 2022, Micro Small and Medium Enterprise Finance Survey Report.

[3].   Chanda, R., 2024, A Study of the Factors that Affect Agribusiness Financing in Zambia: A Case Study of Smallholder Farmers in Chibombo District. University of Zambia.

[4].   Chilembo, T., 2021, A study of the factors affecting small and medium enterprises (SMEs) access to finance: A case of Lusaka based SMEs. American Journal of Industrial and Business Management, 11(05), 437- 460. https://doi.org/10.4236/ajibm.2021.115028

[5].   Chilundo, A. R., 2022, Impact of Bank Loans on the Performance of Small and Medium Enterprises A Case Study of Mozambique.

[6].   International Trade Centre, & ZDA, 2022, Promoting SME competitiveness in Zambia. ZDA: https://www.zda.org.zm/wp-content/uploads/2020/09/Zambia-Small-and-Medium-Enterprises- Survey-Report.pdf

[7].   Kambole, C. N., 2017, Interest Rate Ceiling and Financial Sustainability of Microfinance Institutions in Zambia: OpenUCT, https://open.uct.ac.za/server/api/core/bitstreams/bbecb2ac-8875-413e-94a6-afd7a08565d8/content

[8].   Manzoor, F., Wei, L., & Sahito, N., 2021, The role of SMEs in rural development: Access of SMEs to finance as a mediator: PLOS ONE, 16(3), e0247598, https://doi.org/10.1371/journal.pone.0247598

[9].   Ministry of Small and Medium Enterprise Development, 2023, Revised National Micro Small and Medium Enterprise Development Policy. Ministry of Small Medium Enterprises Development – MSME: https://www.msme.gov.zm/wp-content/uploads/2023/12/2023-MSME- POLICY-FOR-MSMED.pdf

[10].  Mittal, V., & Raman, T., 2021, Examining the determinants and consequences of financial constraints faced by micro, small and medium enterprises' owners. World Journal of Entrepreneurship, Management and Sustainable Development, ahead-of-print(ahead-of-print), https://doi.org/10.1108/wjemsd-07-2020- 0089

[11].  Muchoka, M. 2020, An Investigation on the Factors Influencing the Growth of Small and Medium Enterprises A Case Study of Kabwata Constituency, Lusaka District - 2014-20).

[12].  Mwanaumo, E., Ngoy, K. S., & Kunda, V., 2025, Exploring determinants of financial access for SMEs in Zambia's construction sector: African Journal of Commercial Studies, 6(1), https://doi.org/10.59413/ajocs/v6.i.1.3

[13].  Provincial Administration Office Central Province, Kabwe, 2024, Chibombo. https://www.cen.gov.zm/?page_id=1497

[14].  BoZ, 2022, Survey. Table 1

[15].  BoZ, 2022, Survey. Table 2

[16].  Author’s Data Analysis Result compilations - 3,4,5,6

[17].  World Bank Group. 2022, Access to Finance and Capacity Building of Women-led Small and Medium Enterprises in Zambia, https://documents1.worldbank.org/curated/en/576591618321561334/pdf/Access- to-Finance-and-Capacity-Building-of-Women-led-Small-and-Medium-Enterprises-in-Zambia.pdf

[18].  Zulu, F., 2019, Factors Affecting Access to Finance for Small and Medium Scale Enterprises (SMES) in Zambia – A Case Study of Chilanga District’s Central Business district (cbd).