Fraud, Corruption and COVID-19: Rules and Regulations Fallacy Exposed

The pandemic has brought about the experience never seen before and challenges of human suffering, coupled with a lot of economic uncertainty on the global stage.  The crisis can easily create corruption and fraudulent activities. Consequently, it is of paramount importance that both the government and private sectors work together to avert the huge devastation by the pandemic. As such, other risks will emerge in the short to long-term as the consequences and impact of this pandemic unfold. Addressing and identifying corruption are therefore high in the scale of importance and crucial to the survival of the people. Gaining public confidence is very important as all countries around the world seize themselves in the fight against COVID-19.This study is therefore intended to guide those who are responsible for the crafting of laws, policy makers, law enforcement authorities, and the private sector and donator agencies, and those who make appointment of public officers to ensure that the world-wide response to the COVID-19 pandemic is not undermined by corruption and bribery as its major objective.The survey design was used in the study.  Articles were collected from targeted Southern Africa Development Community (SADC) member states and compare with some European and Latin American countries. The articles were surveyed for information regarding policies, rules regulations and the type of people who handled the acquisition of Personal Protective Equipment (PPE).It was observed that while rules and regulations might have been in place, the lack of appropriate personnel to carry out the function was a major blow.  Those who were appointed were either politically connected or lack the necessary characteristics to perform such noble duties.  Many concentrated on lining up their pockets and those of their friends. People lacked integrity, compassionate and the understanding of the impact of the COVIC-19 to the generality of the people.Regulations alone are not enough, since people can choose to ignore them.  It is the integrity, which in most cases was lacking, people who are balanced and complete and have competency, humility and coverage to say NO to corruption fraudulent activities.Governments take for granted the attitudes of the citizens concerning the behaviour of some government officials. When these issues are raised, those in positions of authority take such issues as minor. This is evidenced by what TI experienced in Brasil where they did not get joy in trying to get information regarding reported corruption.It was also recommended that it might be necessary to publicise the names of those who are appointed to public offices so that the public can comment on them before they are appointed.  Ministers who are appointed are not appointed to perform only the mandate of their political parties but that of the nations at large.It is further recommended that those in the public office should be selected on the basis of honesty and integrity and not political affiliation or connections. They should be people who are willing to serve the public irrespective of the benefits accruing to the offices they will be occupying. They should also have a thorough understanding of social forces that can perpetuate the corrupt practices. Keywords: COVID-19, corruption and fraud, Huwan, rules and regulations DOI: 10.7176/RJFA/12-12-03 Publication date:June 30th 2021

Public Financial Management Reforms in Botswana: A Review of Literature

The public financial management (PFM) changes in Botswana's public sector finance are thoroughly reviewed in this journal article. The study examines the goals, tactics, and effects of PFM reforms in budgeting, accounting, and procurement using a literature review methodology. The report examines the effects of PFM changes on budgetary management and discusses current problems and implementation concerns. The results show that PFM changes have enhanced budgetary control, expenditure management, financial accountability, and transparency. The study places a strong emphasis on the necessity of ongoing governmental commitment, stakeholder involvement, and alignment with sustainable development goals. The article concludes with policy recommendations and calls for additional study in particular areas to deepen our understanding of Botswana's PFM reforms. Keywords: Public Financial Management, Reforms, Botswana, Fiscal Management DOI: 10.7176/RJFA/14-12-06 Publication date:June 30th 202

Is the Implementation of Balanced Scorecard Concept Transforms Strategy into Action and Desired Behaviour? (A Case of Universities in Zimbabwe)

In this paper we sought to analyse the importance of the implementation of balanced scorecard concept in transforming universities strategies into action and desired behavior. This study used both primary and secondary data. One hundred and twenty structured questionnaires were distributed in universities in five universities visited. The research study suggests that generally universities in Zimbabwe have adopted the modern BSC tool in their endeavour to transform their vision into actions and outcome. All the four pillars or dimensions of BSC were fully implemented and universities gained competitive advantages. However, this paper recommends that the government must come up with recruitment policy so that quality and innovations may not be compromised. Also the government must set a commission that monitor all research publications from these universities.  This paper further recommends for researchers to look into various aspect of learning to influence policymakers to draft policies that ensure innovations and knowledge generations from these Universities. Keywords: Balanced scorecard, Universities, Strategy, Behaviour, Zimbabw

Creating A ‘Tax Paying Informal Traders’ Culture in Zimbabwe: Can This Be Achievable?

This paper attempted to give reasons why it is difficult for Zimbabwe and other developing countries tax the informal sector. This study adopted both a desk and library research approaches. This paper has established that there are many well researched practical recommendations in the literature on how to tax the informal sector and governments have failed to implement these practical strategies. However this paper recommended that a three factor audit trail framework must be developed in order to improve informal sector tax revenue. Keywords: Taxation, Informal Traders, Culture, Zimbabwe, Myth, Realit

Low Taxpayer Compliance in Zimbabwe: Role of Balance Scorecard on the Performance of ZIMRA

The innovation and introduction of the balanced scorecard as a strategy performance management tool was a response to the ever changing and volatile business environment and the failure of older frameworks to keep pace with such changes. For firms to survive, research has proven that they need embrace change to sustain their strategic capabilities; change which may prescribe the need to drift from traditional performance management approaches and embrace modern techniques. This paper adopted a desk and library research approach. Data was collected through review of published articles, official reports from ZIMRA, Newspaper articles and the internet. The findings of the study show that ZIMRA are experiencing compliance problems in collection of tax. To improve on the compliance levels, this paper strongly recommends that ZIMRA should involve stakeholders (taxpayers, academics, parliamentarians, business community) in its policy formulation and setting of yearly targets. Keywords: Balanced scorecard, ZIMRA, tax Compliance, performance measurement