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Vol. 4 No. 2 (2024): October Volume | Journal of Governance Risk Management Compliance and Sustainability
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.pkp_head_wrapper --> </header><!-- .pkp_structure_head --> <div class="pkp_structure_content has_sidebar"> <div class="pkp_structure_main" role="main"> <a id="pkp_content_main"></a> <div class="page page_issue"> <nav class="cmp_breadcrumbs" role="navigation" aria-label="You are here:"> <ol> <li> <a href="https://journals.researchsynergypress.com/index.php/jgrcs/index"> Home </a> <span class="separator">/</span> </li> <li> <a href="https://journals.researchsynergypress.com/index.php/jgrcs/issue/archive"> Archives </a> <span class="separator">/</span> </li> <li class="current" aria-current="page"> <span aria-current="page"> Vol. 4 No. 2 (2024): October Volume </span> </li> </ol> </nav> <div class="obj_issue_toc"> <div class="heading"> <div class="description"> <p>This issue has been available online since 31st October 2024 for the regular issue of October 2024. All articles in this issue (<strong>7 original research articles</strong>) were authored/co-authored by聽<strong>20 authors</strong>聽from聽<strong>9 institutions</strong>聽from聽<strong>4 countries (South Africa,</strong> <strong>Indonesia, </strong><strong>Philippines </strong>and <strong>Nigeria</strong>), i.e., University of Limpopo (<strong>South Africa</strong>), Universitas Kristen Maranatha (<strong>Indonesia</strong>), Directorate General of Taxes (<strong>Indonesia</strong>), Universitas Pembangunan Nasional Veteran Jakarta (<strong>Indonesia</strong>), University of Johannesburg (<strong>South Africa</strong>), Durban University of Technology (<strong>South Africa</strong>), University of Saint Louis (<strong>Philippines</strong>), Rhema University (<strong>Nigeria</strong>), Michael Okpara University of Agriculture (<strong>Nigeria</strong>).</p> </div> <div class="pub_id doi"> <span class="type"> DOI: </span> <span class="id"> <a href="https://doi.org/10.31098/jgrcs.v4i2"> https://doi.org/10.31098/jgrcs.v4i2 </a> </span> </div> <div class="published"> <span class="label"> Published: </span> <span class="value"> 2024-10-31 </span> </div> </div> <div class="sections"> <div class="section"> <h2> Research Articles </h2> <ul class="cmp_article_list articles"> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2309" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2309"> Implications of Municipal Revenue Collection on Service Delivery in South Africa: Challenges and Recommendations </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2309"> https://doi.org/10.31098/jgrcs.v4i2.2309 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Khensani Richard Chauke, Chanthal Ronald, Makofe Mokhachane Lepheana, John Mamokhere </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 49-63 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2309" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2309/1529" aria-labelledby=article-2309> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2543" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2543"> Sustainability Awareness and Behavior of Management Accounting Students: Basis for Course Activity Development </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2543"> https://doi.org/10.31098/jgrcs.v4i2.2543 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> John Jay Dela Cruz, Leanne Joy Foronda, Mary Grace Lucas, Kamilah Mae Mabborang, Auguste Anthony Sisperez, Karen Joy Catacutan </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 79-99 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2543" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2543/1526" aria-labelledby=article-2543> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-1943" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/1943"> The Role of Traditional Leadership in Rural Development in South Africa: An Analysis of the Dualistic Government System </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.1943"> https://doi.org/10.31098/jgrcs.v4i2.1943 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Sakiel Albert Monama, Ngoako Johannes Mokoele </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 1-15 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.1943" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/1943/1521" aria-labelledby=article-1943> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2221" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2221"> Procedural Fairness in Budgeting and Employee Performance in The Context of Information Sharing </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2221"> https://doi.org/10.31098/jgrcs.v4i2.2221 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Evelyn Stefanie Wangsa, SeTin </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 32-48 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2221" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2221/1523" aria-labelledby=article-2221> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2436" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2436"> Unveiling The Impact of Green Accounting and Sustainability Disclosure On The Firm Value </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2436"> https://doi.org/10.31098/jgrcs.v4i2.2436 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Abdullah Aziz Alaika, Amrie Firmansyah </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 64-78 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2436" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2436/1530" aria-labelledby=article-2436> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2555" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2555"> A Systematic Review of Alternative Service Delivery in Africa for Taming Wicked Risks </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2555"> https://doi.org/10.31098/jgrcs.v4i2.2555 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Danielle Nel-Sanders </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 100-119 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2555" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2555/1527" aria-labelledby=article-2555> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> </ul> </div> <div class="section"> <h2> Governance, Risk, Compliance, and Sustainability Economy </h2> <ul class="cmp_article_list articles"> <li> <script async src="https://badge.dimensions.ai/badge.js" charset="utf-8"></script> <div class="obj_article_summary"> <h3 class="title"> <a title="click the title to detail" id="article-2178" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2178"> An Empirical Analysis on Institutional Quality, Fiscal Policy and Debt Sustainability in Sub-Saharan Africa (SSA) </a> </h3> <div aria-current="page"> <span aria-current="page"> <i class="fa fa-external-link-square" style="margin: 0 0.25rem 0 0" aria-hidden="true"></i> <a style="text-decoration:none" href="https://doi.org/10.31098/jgrcs.v4i2.2178"> https://doi.org/10.31098/jgrcs.v4i2.2178 </a> </span> </div> <div class="meta" title="oke"> <div class="authors"> <i class="fa fa-user-circle-o" aria-hidden="true"></i> Kingsley Onyele, Charity Onyekachi-Onyele, Eberechi B. Ikwuagwu </div> <article class="obj_announcement_summary"> <div class="date"> Published online : October 31, 2024 | Pages : 16-31 <span class="__dimensions_badge_embed__" data-doi="10.31098/jgrcs.v4i2.2178" data-style="small_rectangle"></span> </div> </article> </div> <ul class="galleys_links"> <li> <a title="Download PDF Full Text" class="obj_galley_link pdf" href="https://journals.researchsynergypress.com/index.php/jgrcs/article/view/2178/1528" aria-labelledby=article-2178> PDF </a> </li> <li> <i class="fa fa-eye" aria-hidden="true"></i> : 0 times</li> | <li> <i class="fa fa-download"></i> : 0 times </li> </ul> </div> </li> </ul> </div> </div><!-- .sections --> </div> </div> </div><!-- pkp_structure_main --> <div class="pkp_structure_sidebar left" role="complementary" aria-label="Sidebar"> <div class="pkp_block block_custom" id="customblock-menu_samping"> <div class="content"> <p style="padding: 0.5em; border-bottom: 1px solid #aaa; background: #357C47; color: white;"><span style="color: white;"> <strong>PEOPLE</strong></span></p> <p style="padding: 10px; 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border-bottom: 1px solid #aaa; background: #357C47; color: white;"><strong>JOURNAL METRIC</strong></p> <table style="width: 235px; border-radius: 10px; height: 34px;" cellspacing="3"> <tbody> <tr> <td> </td> </tr> </tbody> </table> <table style="width: 235px; height: 469px;"> <tbody> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Acceptance Rate :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>52%</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Review Speed :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>10 Weeks</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Issue Per Year :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>2</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Number of Volumes :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong><span style="font-size: small;">4</span></strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Number of Issues :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>7</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Number of Articles :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>43</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Number of Reviewers :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>11</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Number of Contributors :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>102</strong></td> </tr> <tr style="height: 15.525px;"> <td style="width: 75%; height: 15.525px;"><span style="font-size: small;">Contributing Countries :</span></td> <td style="width: 25%; text-align: center; height: 15.525px;"><strong>6</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">No.of Scopus Citations:</span></td> <td style="width: 25%; text-align: center; height: 15px;"><a href="https://journals.researchsynergypress.com/index.php/jgrcs/scopus"><strong>4</strong></a></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">No.of Google Citations:</span></td> <td style="width: 25%; text-align: center; height: 15px;"><a href="https://scholar.google.com/citations?hl=en&user=vHHhV-oAAAAJ"><span style="text-decoration: underline;"><strong>117</strong></span></a></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Google h-index :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>6</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Google i10-index :</span></td> <td style="width: 25%; text-align: center; height: 15px;"><strong>3</strong></td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">Abstract Views :</span></td> <td style="width: 25%; text-align: center; height: 15px;"> </td> </tr> <tr style="height: 15px;"> <td style="width: 75%; height: 15px;"><span style="font-size: small;">PDF Download :</span></td> <td style="width: 25%; text-align: center; height: 15px;"> </td> </tr> </tbody> </table> <p><span style="font-size: x-small;"><strong>UPDATE: </strong>February 10, 2025</span></p> </div> </div> <div class="pkp_block block_custom" id="customblock-STATISTICS"> <div class="content"> <p style="padding: 0.5em; border-bottom: 1px solid #aaa; background: #357C47; color: white;"><span style="color: white;"> <strong>STATISTICS</strong></span></p> <p><a href="http://s05.flagcounter.com/more/136H"><img src="https://s05.flagcounter.com/count2/h4sV/bg_FFFFFF/txt_003366/border_003366/columns_2/maxflags_10/viewers_0/labels_1/pageviews_0/flags_0/percent_0/" alt="Flag Counter" border="0" /></a></p> <p style="padding: 10px; 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