Research Article
Addressing Business and Entrepreneurial Challenges in Bulawayo: Unlocking the Economic Potential of SMMEs Through Policies and Practices Inspired by SSA Stories
Issue:
Volume 14, Issue 4, August 2026
Pages:
167-177
Received:
4 March 2026
Accepted:
25 March 2026
Published:
11 August 2026
Abstract: Small to Medium Enterprise (SMMEs) are today’s reality, as most of the population work for them; they are also tomorrow’s future, because they have great potential to contribute to the structural transformation and diversification of the economy. This study sought to investigate strategies to overcome the obstacles faced by SMEs in Bulawayo by drawing insights from successful policies and practices implemented across Southern African countries. The primary objective of the study was to explore how Bulawayo's business ecosystem can be revitalized to stimulate SMME growth, enhance their contribution to economic development, and address pervasive socio-economic challenges. By examining case studies from neighboring Southern African countries, the research identified adaptable strategies that can foster a conducive environment for SMMEs in Bulawayo. The findings of the study reveal that SMME success in Southern African cities and provinces such as Gaborone, Gauteng, and Maseru is often underpinned by strong institutional support, streamlined regulatory processes, targeted financial interventions, and robust business development programs. Furthermore, partnerships between the public and private sectors emerge as a common thread in fostering sustainable growth. Applying these insights, the study identifies actionable recommendations for Bulawayo. From the study, if policymakers and stakeholders adopt a multi-faceted approach that prioritizes both systemic reform and localized solutions tailored to the city's unique challenges, it could position Bulawayo as a thriving hub for entrepreneurship and innovation in Zimbabwe. The research concludes that with strategic interventions, informed by regional successes, Bulawayo can enhance its economic resilience and drive inclusive growth.
Abstract: Small to Medium Enterprise (SMMEs) are today’s reality, as most of the population work for them; they are also tomorrow’s future, because they have great potential to contribute to the structural transformation and diversification of the economy. This study sought to investigate strategies to overcome the obstacles faced by SMEs in Bulawayo by draw...
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Research Article
The Impact of FinTech Adoption on Environmental Performance: The Mediation Role of Green Dynamic Capability and Green Innovation
Yiran Chen
,
Yulu Ying*
Issue:
Volume 14, Issue 4, August 2026
Pages:
178-191
Received:
22 April 2026
Accepted:
4 June 2026
Published:
13 August 2026
Abstract: Environmental sustainability is increasingly viewed as a key priority for organizations striving to align economic growth with ecological responsibility. As digital technology continues to evolve rapidly, financial technology (FinTech) has emerged as a significant enabler of efficient financial services, improved information transparency, and optimized resource allocation. However, limited research has explored the organizational mechanisms through which FinTech adoption (FA) enhances environmental performance (ENP). To fill this gap, the present research investigates the impact of FA on ENP by exploring the mediating effects of green dynamic capability (GDC) and green innovation (GI). A conceptual framework integrating these constructs is developed and empirically tested using a hybrid analytical approach. Specifically, Partial Least Squares Structural Equation Modeling (PLS-SEM) is employed to evaluate the hypothesized relationships and mediating effects among the constructs. Subsequently, Artificial Neural Network (ANN) analysis is applied to assess the predictive strength and relative importance of the significant determinants identified in the PLS-SEM stage. FA exerts both direct and indirect positive effects on ENP, with GDC and GI acting as mediating pathways. Furthermore, ANN analysis shows that GDC exerts the strongest influence on ENP, followed by GI and FA. By integrating PLS-SEM and ANN, this research offers a more in-depth analytical perspective than single-method approaches and provides deeper insights into how FA facilitates organizational environmental sustainability.
Abstract: Environmental sustainability is increasingly viewed as a key priority for organizations striving to align economic growth with ecological responsibility. As digital technology continues to evolve rapidly, financial technology (FinTech) has emerged as a significant enabler of efficient financial services, improved information transparency, and optim...
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Research Article
Effect of Data Analytics on Tax Evasion Among Small and Medium Enterprises in Nairobi Central Business District, Kenya: The Moderating Role of Firm Size
Willson Mwaniki Ngumbi*,
Robert Mukoswa Odunga,
Naomi Chepkorir Koske
Issue:
Volume 14, Issue 4, August 2026
Pages:
192-203
Received:
22 July 2026
Accepted:
31 July 2026
Published:
20 August 2026
Abstract: Tax evasion remains a major challenge to domestic revenue mobilization despite the increasing adoption of digital technologies by tax authorities. Small and Medium Enterprises (SMEs), which constitute a significant proportion of economic activity in Kenya, continue to exhibit substantial tax compliance gaps. This study examined the effect of data analytics on tax evasion among SMEs in Nairobi Central Business District, Kenya, while assessing the moderating role of firm size in this relationship. The study was guided by Economic Deterrence Theory, Resource Dependency Theory, and Laffer Curve Theory. A cross-sectional explanatory research design was adopted and data were collected from 391 SME owners and managers using structured questionnaires. Descriptive statistics, Pearson correlation analysis, multiple regression analysis, and hierarchical moderated regression were employed, with data analysed using SPSS version 27. The findings revealed that descriptive analytics had a positive and significant effect on tax compliance (β = 0.175, p = 0.033), leading to the rejection of H01. Due to severe multicollinearity among diagnostic, predictive, and prescriptive analytics (correlations ranging from 0.831 to 0.862), these three variables were combined into a composite Advanced Analytics Index, which demonstrated a stronger and statistically significant effect on tax compliance (β = 0.408, p = 0.003), leading to the rejection of H02, H03, and H04. The results further established that firm size significantly moderated the relationship between data analytics and tax evasion, with interaction terms for descriptive analytics × firm size (β = -0.198, p = 0.000) and advanced analytics × firm size (β = -0.229, p = 0.000) being statistically significant, leading to the rejection of H05a, H05b, H05c, and H05d. These findings indicate that larger firms benefited more from analytics-based compliance strategies compared to smaller firms. The study concludes that investments in data analytics substantially strengthen tax compliance and reduce tax evasion among SMEs. It recommends that the Kenya Revenue Authority enhance the adoption of integrated analytics platforms, strengthen digital record management among SMEs, and implement firm-size-specific compliance strategies to maximize the effectiveness of data-driven tax administration.
Abstract: Tax evasion remains a major challenge to domestic revenue mobilization despite the increasing adoption of digital technologies by tax authorities. Small and Medium Enterprises (SMEs), which constitute a significant proportion of economic activity in Kenya, continue to exhibit substantial tax compliance gaps. This study examined the effect of data a...
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