Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-5(May), Volume-3 2026

1. WHEN THE BEST WALK AWAY: THE SILENT CRISIS IN SOUTH AFRICAN POLICE SER...
4

Dr. John Motsamai Modise*
Tshwane University of Technology
1-13
https://doi.org/10.5281/zenodo.19968180

This article examines the silent attrition of specialised personnel in the South African Police Service (SAPS), focusing on elite units such as the Tactical Response Team (TRT), National Intervention Unit (NIU), and Task Force. It aims to analyse the causes of departures, assess the impact on policing effectiveness, and propose evidence-based strategies for retention and operational sustainability. South African evidence reveals that highly trained members of specialised units are exiting quietly, leading to a loss of institutional knowledge, operational expertise, and mentorship capacity. International studies show similar trends in elite policing worldwide, linking attrition to burnout, organisational stress, and insufficient incentives. The quiet exit of these officers constitutes a systemic crisis affecting policing capacity and public safety. A systematic literature review were conducted, integrating five South African sources and five international sources across the themes of operational stress, organisational culture, leadership, psychological well-being, and private sector pull. Real-world examples, deployment statistics, and case studies from Johannesburg and Pretoria were used to contextualise findings. Comparative international evidence from NYPD, Metropolitan Police Service, and other elite units was included to provide global perspectives. The findings Operational Stress: High deployment rates and exposure to violent incidents contribute significantly to burnout and resignations. Leadership and Organisational Culture: Poor management, limited recognition, and lack of mentorship exacerbate attrition. Private Sector Pull: Competitive salaries and better working conditions in private security attract elite officers. Loss of Institutional Knowledge: Departure of senior officers reduces skill transfer and mentorship capacity. Psychological Health: Mental health challenges, trauma, and stress are key drivers of exit. International Parallels: Attrition patterns in elite units worldwide mirror South African trends, highlighting universal challenges in elite policing retention. The attrition of specialised SAPS officers represents a silent crisis with multi-level impacts, including reduced operational readiness, weakened mentorship structures, and diminished public trust. Addressing the crisis requires a combination of leadership reform, structured career pathways, competitive remuneration, psychological support, and systematic knowledge management. Implementation of these measures will strengthen retention, enhance operational effectiveness, and contribute to safer communities.

2. Social, Economic, and Environmental Synergy: The Impact of Business Et...
7

Ekiru Francis Anno*
Unicaf University (UUM), School of Doctoral Studies, Lilongwe, Malawi
14-20
https://doi.org/10.5281/zenodo.20160072

This study sought to evaluate the interactions among social, economic, and environmental factors that influence the implementation of business ethics and corporate social responsibility (CSR) frameworks in livestock-based enterprises. The study was conducted in Turkana in Kenya, Karamoja in Uganda, and Kapoeta in South Sudan. 9 primary, secondary, and cross-border livestock marketplaces were designated as case study locations, involving 171 statistically selected study participants. The study objectives were to (i) delineate business ethics and the application of corporate social responsibility within the livestock sector, (ii) evaluate the economic, legal, ethical, and altruistic components of CSR as implemented in livestock markets, and (iii) propose strategies for integrating business ethics and CSR into livestock business operations in dryland production and marketing environments. The study highlights that while livestock markets aim for profitability and adhere to legal and ethical standards, they fall short due to limited training, exposure, and resources. It emphasizes the importance of altruism alongside profitability, advocating for a collaborative business model that addresses competitive culture and socio-economic benefits. Ethical practices enhance market integrity and information flow, while legal compliance promotes oversight. To improve operational efficiency in livestock-based enterprises, securing resources and mentorship is crucial. Innovation and societal partnerships are essential for addressing disparities and enhancing corporate social responsibility, with an emphasis on government enforcement of these principles to improve corporatesociety relations and overall livestock sector performance.

3. SOUTH AFRICA’S DEMOCRATIC JOURNEY: CHALLENGES, GOVERNANCE AND THE PATH...
2

Dr. John Motsamai Modise*
Tshwane University of Technology
21-34
https://doi.org/10.5281/zenodo.20306391

South Africa’s democratic transition in 1994 marked a historic shift toward constitutional democracy, human rights, accountability, and socio-economic transformation. Despite important democratic gains achieved over the past three decades, the country continues to face serious governance and socio-economic challenges, including corruption, unemployment, crime, weak governance, infrastructure decline, and poor service delivery. These challenges increasingly threaten democratic sustainability, institutional legitimacy, public trust, and national development. The purpose of this study was to critically examine the impact of governance failures and socio-economic instability on the sustainability of constitutional democracy in South Africa. The study was guided by the central problem that persistent corruption, unemployment, crime, institutional decline, and weak governance continue to undermine democratic accountability, socio-economic transformation, and public confidence in state institutions. The study sought to analyse how these interconnected challenges affect democratic governance, social stability, and public trust within the South African context. A qualitative methodological approach was adopted for the study. The research utilised a systematic literature review and document analysis approach to examine existing scholarly literature, government reports, institutional publications, policy documents, and statistical reports relating to governance, democracy, corruption, unemployment, crime, and service delivery in South Africa. Secondary data were obtained from credible national and international institutions, including Statistics South Africa, Auditor-General South Africa, South African Police Service, World Bank, International Monetary Fund, and Transparency International. The key findings of the study revealed that weak governance, corruption, institutional failures, unemployment, poverty, inequality, violent crime, and deteriorating infrastructure continue to undermine democratic accountability and socio-economic development in South Africa. The study further found that corruption and state capture significantly weakened institutional legitimacy and public trust, while unemployment and socio-economic inequality contributed to social instability, crime, and democratic dissatisfaction. In addition, poor service delivery, electricity shortages, failing municipalities, and infrastructure decline emerged as major indicators of governance failure and institutional inefficiency. The findings also demonstrated that democratic sustainability increasingly depends on ethical leadership, institutional reform, accountability, effective governance, and inclusive socio-economic development. The study concludes that although South Africa has achieved significant democratic progress since 1994, the country currently stands at a critical crossroads where governance failures, corruption, socio-economic instability, and institutional decline threaten the long-term sustainability of constitutional democracy. The study recommends strengthening accountability mechanisms, improving governance effectiveness, promoting ethical leadership, professionalising public institutions, combating corruption, enhancing service delivery, and promoting inclusive economic development in order to restore public trust and strengthen democratic stability.

4. IMPLICATIONS OF STOCK VOLATILITY, INVESTMENT EFFICIENCY ON ACCRUAL AND...
2

Osigwe Raphael Ndionyemma* & A...
Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Port Harcourt, Rivers State, Nigeria
35-49
https://doi.org/10.5281/zenodo.20320469

The separation of ownership from control creates an agency problem which continue to revebrate across the globe due to the perenial failure of firms soon after the publication of juicy profits. Management out of the desire to earn enhanced bonuses, avoid violation of debt covenants, massage taxes and influence market outcomes create information ambiguity through signaling, timing of financial reports and falsification of reported earnings. Exacerbating the problem is the weakness in institutional and poor enforcement of laws. This study therefore examines information asymmetry through the lens of stock volatility and investment efficiency effects on accrual and real earnings management using audited financial statements of manufacturing firms for the period 2004 to 2023. The study adopted Hausman test for selection of models and correlatrion analysis for determination of relationship. Causality test was carried out to determine direction of causality. Various diagnostic tests were conducted Findings revealed a positive association between stock returns volatility and real earnings management. Also noted is the positive connection between investment efficiency and discretionary accruals. A positive association between stock return volatility and discretionary accruals was indicated by the study. Strong positive association was indicated between investment efficiency and real earnings management. It is therefore recommended that Firms should be required to report their discretionary accruals and real earnings so that users can understand significant variances each year. Doing this helps make financial facts clearer and so investors can better judge the company’s earnings.To lessen the possibility of opportunistic manipulation, board audit committees should examine accrual-based accounting entries more closely, especially those that have a major impact on profits figures.Despite the weak direct association found in the study, investors and regulators should keep an eye on stock return volatility as an early warning indicator for potential manipulation, particularly in companies with erratic earnings patterns.

5. A FRAMEWORK FOR ALIGNING SAPS BUSINESS PROCESSES WITH ITS CONSTITUTION...
20

Dr Tholie V Afonso*
Stadio
50-57
https://doi.org/10.5281/zenodo.20372339

This study examines the misalignment between the operational business processes of the South African Police Service (SAPS) and its constitutional mandate as prescribed in Section 205(3) of the Constitution of the Republic of South Africa. Despite extensive reforms, challenges such as corruption, public distrust, inefficiency, and weak accountability persist. The purpose of this study is to develop an Ubuntu Operational Framework to realign SAPS organisational processes with constitutional policing principles. A systematic qualitative approach was adopted, drawing on secondary data from South African policing reports, academic literature, and international policing frameworks. Key findings indicate that institutional culture, leadership deficits, and weak community engagement are central barriers to effective policing. The study concludes that embedding Ubuntu principles into SAPS operations can enhance legitimacy, accountability, and service delivery.





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