Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-10(October), Volume-2 2025

1. The Evolution of Global Security Understanding: Transformation in Inte...
5

Dr. Ozge Tenlik*
St. Clements University
1-7
https://doi.org/10.5281/zenodo.17270728

This article explores the multidimensional transformation of international security studies in the aftermath of the September 11, 2001 terrorist attacks, which marked one of the most significant ruptures in the early twenty-first century. The post-9/11 period not only redefined the global security agenda but also revealed the limitations of classical theories such as realism and liberalism, which had long equated security with state survival, military power, and institutional cooperation. The emergence of asymmetric and transnational threats - terrorism, radicalization, cyberattacks, biosecurity risks, environmental crises, large-scale migration, and identity-based conflicts - expanded the conceptual boundaries of security and necessitated theoretical innovation. The study analyzes this transformation through a critical engagement with realism, liberalism, constructivism, post-structuralism, and critical security theories, while also incorporating feminist and post-colonial approaches. These perspectives collectively demonstrate that security cannot be reduced to material capacities or interstate power relations but must be understood as a socially constructed and discursively reproduced phenomenon with deep normative implications. The securitization framework of the Copenhagen School provides a useful analytical tool for understanding how political actors framed new threats as existential, thereby legitimizing exceptional measures such as the Patriot Act, Guantanamo practices, and global surveillance regimes. This process simultaneously exposed tensions between security and democracy, freedom and control, as well as national sovereignty and global governance. Methodologically, the article adopts a qualitative and interpretive design, drawing upon conceptual analysis, discourse analysis, and interdisciplinary linkages. Primary documents such as national security strategies, UN Security Council resolutions, and official doctrines are combined with secondary theoretical works to trace how the scope, referent objects, and instruments of security have evolved. Special emphasis is placed on the epistemological pluralism that emerged as boundaries between rationalist (realism, liberalism) and interpretivist (constructivist, post-structuralist, feminist, post-colonial) approaches became more permeable. The findings indicate three key contributions. First, security has undergone a process of conceptual expansion, incorporating environmental, digital, biosecurity, and human security dimensions alongside military concerns. Second, the referent object of security has diversified from the state to individuals, societies, and transnational communities, making security a multi-level and multi-actor phenomenon. Third, the legitimacy of security practices is increasingly shaped by discursive and normative frameworks, highlighting the importance of justice, inclusivity, and human rights. Together, these contributions underscore that the post-9/11 transformation of security cannot be captured by a single theoretical paradigm; rather, it requires hybridization, methodological diversity, and normative sensitivity. Overall, this article argues that the evolution of international security after 9/11 reflects both a paradigm crisis and a conceptual enrichment of the discipline. By bridging classical and critical approaches and integrating interdisciplinary insights from sociology, psychology, and cultural studies, the study provides not only a theoretical synthesis but also practical guidance for policymakers confronting complex and hybrid threats. In this sense, the article contributes to the construction of a more pluralistic, human-centered, and normatively grounded understanding of security in contemporary international relations.

2. CORRUPTION AND ACCOUNTABILITY: ETHICAL CHALLENGES IN SOUTH AFRICAN PUB...
3

Dr. John Motsamai Modise*
Tshwane University of Technology
8-19
https://doi.org/10.5281/zenodo.17292486

The purpose of this study is to investigate ethical challenges, corruption, and accountability mechanisms within the South African public service, and to propose strategies that enhance ethical governance and improve service delivery. The study seeks to understand the systemic, institutional, and behavioural factors that undermine accountability and to identify actionable interventions to curb corruption. Despite existing legislation and institutional frameworks, corruption remains pervasive in South Africa’s public service, negatively affecting resource allocation, service delivery, and public trust. Ethical lapses, political interference, and weak enforcement of accountability mechanisms have perpetuated inefficiencies and inequities in the delivery of essential services. This study addresses the urgent need to examine these challenges and provide solutions for strengthening ethical governance. This study adopts a qualitative research approach, utilizing document analysis, literature review, and case study methods. Data will be collected from policy documents, government reports, academic literature, and relevant case studies to analyze ethical challenges, accountability mechanisms, and corruption patterns in the South African public sector. The approach allows for in-depth exploration of systemic and institutional factors affecting governance and service delivery. Conduct a comprehensive review of existing literature on corruption, accountability, and public service ethics in South Africa. Analyze policy frameworks, legislation, and institutional reports (e.g., PFMA, MFMA, PSC, AGSA) to assess effectiveness of accountability measures. Examine case studies and empirical evidence to understand the practical implications of corruption on service delivery. Synthesize findings to identify gaps, challenges, and best practices for improving ethical governance and accountability. Ethical lapses among public officials, including nepotism, favouritism, and abuse of power, are significant drivers of corruption. Existing accountability mechanisms are weakened by inconsistent enforcement, political interference, and limited capacity. Corruption undermines public service delivery, resulting in resource misallocation, service delays, and inequitable access. Political, institutional, and cultural factors contribute to both the prevalence and mitigation of corrupt practices. Citizen engagement, social norms, and technological innovations are critical for enhancing transparency and accountability. The study contributes to theory and practice by integrating classical and contemporary governance theories (Ethics and Accountability Theory, Public Choice Theory, Institutional Theory, and Governance Principles) with empirical evidence from South Africa. It provides actionable recommendations for policymakers, public institutions, and civil society to strengthen ethical governance, enhance accountability, and improve public service delivery outcomes. Addressing corruption and enhancing accountability in South Africa’s public service requires a multi-faceted approach combining ethical leadership, institutional reform, policy enforcement, citizen engagement, and technology-driven solutions. By understanding systemic, behavioral, and institutional drivers of corruption, this study offers practical strategies to improve governance, rebuild public trust, and ensure equitable and efficient service delivery.

3. THE ROLE OF TRANSPARENCY AND ETHICS IN STRENGTHENING DEMOCRATIC GOVERN...
8

Dr. John Motsamai Modise*
Tshwane University of Technology
20-27
https://doi.org/10.5281/zenodo.17292628

The study aims to examine the role of transparency and ethics in strengthening democratic governance by exploring how ethical conduct and open governance mechanisms influence accountability, public trust, and institutional effectiveness. Despite the critical importance of transparency and ethics, many democratic governments face persistent challenges, including corruption, lack of accountability, and weakened institutional integrity. Global reports, including the 2023 Corruption Perceptions Index, indicate widespread governance deficiencies, highlighting the need for comprehensive reforms. This study adopts a qualitative, systematic approach, incorporating a review of recent literature, theoretical frameworks on democratic accountability, ethical governance, and transparency, as well as case studies from global and national contexts. The study applies thematic analysis to identify key patterns, challenges, and best practices in promoting ethical and transparent governance. Transparency significantly enhances accountability, public trust, and citizen engagement. Ethical leadership is critical for institutional integrity and sustainable governance. Citizen participation strengthens oversight and reinforces democratic legitimacy. Persistent challenges, including corruption, bureaucratic inefficiencies, and opaque digital governance, undermine the implementation of transparency and ethical practices. Integrated strategies combining transparency, ethical leadership, and citizen engagement are most effective in strengthening democratic governance. The study provides updated empirical and theoretical insights into the interrelationship between ethics, transparency, and governance. It offers practical recommendations for policymakers, public institutions, and civil society to implement reforms that enhance accountability, reduce corruption, and foster citizen trust. Promoting transparency and ethics is essential for reinforcing democratic governance. By addressing systemic challenges and implementing integrated governance strategies, governments can improve institutional integrity, strengthen citizen engagement, and ensure that governance serves the public interest effectively and equitably.

4. Evaluating the Impact of Climate Finance on Food System Resilience in...
14

Ibrahim Musa* , Omotayo Emmanu...
Department of Economics University of Abuja
28-36
https://doi.org/10.5281/zenodo.17345950

This paper discusses how climate finance affects food system resilience in the Niger state of Nigeria and specifically covers the smallholder farmers and community-based organisations (CBOs). A mixed-methods design was used to gather data, which was collected via the use of structured survey and semi-structured interviews to farmers, local government officials, and NGO representatives who participated in climate finance programs. The paper focuses on climate finance, its implementation in fostering climate-smart agriculture, reducing risks related to climate changes, and improving food security. It further looks into how institutional capacity, quality of governance and gender influences access to climate finance. Its results indicate that climatic funding does positively affect the resilience of the food system, but its effect is limited due to institutional vulnerabilities, gender inequalities, and community-based limitations. Women farmers are faced with systemic barriers to access climate finance, which restricts them to use climate-adaptive strategies. The research proposal suggests gender and gender specific policies, improved governance, institutional building on capacity, and increased community involvement to optimize the success of climate finance in developing resilient food systems in the state of Niger.

5. Strategic Approaches to Food Security and Market Development in Arid a...
5

Ekiru Francis Anno*
Unicaf University (UUM), School of Doctoral Studies, Lilongwe, Malawi
37-44
https://doi.org/10.5281/zenodo.17374738

This research examined essential food security determinants in dry regions of Kenya, utilising Turkana as the case study. The study's objectives were to ascertain (i) the role of agriculture in food security within arid regions, (ii) the impact of agrinutrition programs on the wellbeing of populations in these areas, and (iii) a revitalisation plan for agriculture in dryland regions through agribusiness, industry, and marketing. Survey methods was utilised to examine the study variables, with a semi-structured questionnaire serving as the data collection instrument. N=100 farmers were randomly chosen from five prominent irrigation projects in Turkana: Turkwell, Katilu, Morulem, Nadoto, and Kainuk, with N=20 farmers selected from each scheme. In total, N=65 were women farmers, and N=23 were young farmers (<35 years). N=18 pertinent government and civil society agriculture specialists were purposefully chosen to partake in the study. The research results indicate systemic obstacles in food security and market advancement in arid regions. The significant challenges in agriculture include insufficient research, crop pests and diseases, substandard seed technology, inadequate extension services, and inferior taste of crop products. In agrinutrition, dietary diversity remains limited at both the household and market levels. In agribusiness, farmers and entrepreneurs possess insufficient knowledge, agro-processing has yet to be initiated, and markets in Turkana are predominantly controlled by products from other counties that have maintained a significant market share for an extended period. The study advocates for research on drought-resistant crops, efficient dryland farming and irrigation technologies, early warning systems, agricultural literacy initiatives for local farmers, crop pest and disease management strategies, enhancing market orientation in agriculture, improving nutrition, diversifying and making food products in local markets affordable, and educating households and broader consumers on food diversity and optimal recipes through Behaviour Change Communication (BCC) programs. The study advocates for the enhancement of extension services through the augmentation of agricultural coaches and mentors, the realisation of economies of scale in production and processing, and the institutionalisation of climate change information. Furthermore, it is essential to revolutionise agriculture in arid regions via agribusiness, optimal aggregation models, cost-effective and dependable transportation from farms to markets, agro-processing advancement, mechanisation, and the digitisation of agricultural practices to enhance operational efficiency.

6. Pedagogical practices in enhancing employability of N6 Accounting grad...
12

Simbongile Mditshwa*, Beatrice...
Department of Mathematics, Science & Business Education, School of Education, Tshwane University of Technology, Pretoria, 0002, South Africa.
45-57
https://doi.org/10.5281/zenodo.17376964

The purpose of this study was to explore pedagogical practices and factors that influence employability of N6 Accounting students from TVET colleges in the Eastern Cape. The study was stimulated skyrocketing general and youth unemployment and debates about questionable quality of TVET graduates in South Africa. Therefore, this motivated the researcher to interrogate the pedagogical practices that influence employability of Accounting N6 graduates from TVET colleges. This study was grounded on Brigstock‟s conceptual model. The qualitative approach and constructivism as a paradigm were adopted to provide a praxis for this research. The data was collected from 15 purposively sampled lecturers who were involved in the teaching and learning of Accounting in 8 TVET colleges in Eastern Cape. A triangulated approach to gather data was adopted where 16 semi-structured interviews with lecturers, questionnaires and classroom observations were also used to extract the data. Findings from the study showed that teaching and learning for the promotion of employability skills is in jeopardy as a result of the lack of teaching and learning resources, rigid assessment practices, excessive use of traditional teaching routines and insufficient industry linkage. This study recommended that there is a need for redefining teaching routines that elevate holistic development of students from TVET colleges, lecturers should impose assessment practices that develop other graduate skills rather than administrating assessments only for promotion purposes.





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