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This paper aims to investigate the characteristics of outsourcing in accounting services for tourism SMEs as a choice to mitigate their financial risk. The research was carried out in summer 2022, during tourism recovery from the COVID-19 pandemic crisis, while the findings indicate that the majority of tourism SMEs choose to outsource their accounting services in order to reduce operating costs; to save their funds by exploiting a partner's information systems; to take advantage of a partner's accounting knowledge; to achieve greater flexibility in their core activities; and to speed up the processing of the accounting tasks in order to deal with any arising problems and/or difficulties. Furthermore, it is evident that in a constantly changing and complex tax system and a changing economic landscape, accounting outsourcing provides tourism SMEs with advantages such as already established processes, expertise, technology, consulting support, and pathways for dealing with the various accounting issues that may arise. [ABSTRACT FROM AUTHOR]

The study was carried out to analyse the text Eke-Une looking at the ecocriticism approach. Eke-Une is an Igbo epic poem written by Emmanuel Obike but without specific date of publication. Poetry is known to be a genre of literature that exposes the aesthetic use of language and portrays captivating themes. The text was analysed, identifying the reasons behind the war and dispute that marred the peaceful co-existence between the people of Isiekwe community and the boa constrictor (Eke une). However, the paper created awareness and broadened the knowledge of the people on the importance of living peacefully in any environment one finds oneself. The literary theory adopted by the researcher as a base for the study is ecocritism theories of Cheryll Glotefelly and Lawrence Bull in 1980 which sees to the relationship and interaction of nature in any given environment especially how they are represented in literary works. The methodology was literary analysis.

This study adopted descriptive survey design to established the relationship between accounting services and the financial performance of small and medium enterprises in Calabar South Local Government Area of Cross River State, Nigeria. .It was guided by two research questions and two null hypotheses. A sample of 60 owners of small and medium enterprises in Calabar South Local Government Area of Cross River State, Nigeria were selected using the accidental sampling technique. .One instrument titled “Accounting Services and Financial performance Questionnaire (ASFPQ) was used for data collection. The reliability of the questionnaire, established using Cronbach Alpha which ranges from .85 to .90. The hypotheses were tested using Pearson Product Moment correlation Coefficient at .05 level of significance. The findings of the study revealed that book keeping, financial reporting individually significantly relate with the financial performance of small and medium enterprises in Calabar South Local Government Area of Cross River State, Nigeria it was concluded that effective financial performance of small and medium enterprises depend on proper bookkeeping and financial reporting. Based on the findings and conclusion of this study, it was recommended amongst others that SMEs should prioritize investing in professional accounting services to ensure accurate financial reporting, bookkeeping and compliance with regulations. This can lead to improved financial performance and strategic decision-making.

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Purpose: The aim of this article is to enhance the operational processes (reduce processing time, improve management) of accounting offices in the implementation of structured electronic invoices. The article analyzes the significance of these entities in the context of transitioning from traditional paper invoices to electronic invoices, and identifies the benefits, challenges and solutions associated with their involvement in this process. Design/methodology/approach: The research utilizes a methodology based on literature analysis and a questionnaire survey among enterprises providing accounting services, aiming to comprehend their perspective in the context of implementing structured electronic invoices. Findings: The outcome of the research involves the creation of three scenarios for dealing with clients of accounting offices in the implementation of structured electronic invoices. Research limitations/implications: The research is based on a limited range of respondents, which may affect the overall representativeness of the results. Furthermore, rapidly evolving technologies and regulations may impact the relevancy of some findings in the future. Practical implications: The findings of this study suggest that collaboration with entities providing accounting services can significantly facilitate businesses in the process of implementing structured electronic invoices. Companies should consider the benefits of external support in order to effectively transition to new solutions. Originality/value: The article contributes to the discussion about the changing role of entities providing accounting services in the digital transformation of B2B services. [ABSTRACT FROM AUTHOR]

Small and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by external accountants. Research, however, indicates a reluctance amongst Small Business Owners (SBOs) to source advice from accountants. It has been suggested that factors relating to service quality may contribute to this reluctance. This paper aims to report on how the levels of service quality offered by Small Accounting Practitioners (SAPs) impact the frequency with which SMEs source different services. Data were collected from 422 South African SBOs using self-administered questionnaires. Hypotheses were tested through Structural Equation Modelling (SEM). An exploratory factor analysis was performed on the adapted Service Quality Model (SERVQUAL) scale, and two dimensions for measuring service quality in this context were found: technical and functional aspects. Results from the structural equation modelling indicate that SAPs' level of service quality has no significant impact on the frequency with which SMEs source traditional accounting services. However, a significant positive relationship was found between both service quality dimensions identified and the rate at which SMEs source advisory services. The findings suggest that SAPs could establish a relationship of trust with their existing clients by providing high-quality services. Quality service, in turn, would result in clients sourcing advisory services more frequently, benefiting both the SME and the accounting practitioner. [ABSTRACT FROM AUTHOR]

This study examines the impact of International Financial Reporting Standards (IFRS) adoption on bilateral trade of accounting services. Applying the gravity model to a sample of 13 exporting and 33 importing countries for five years (2001, 2002, 2007, 2008, and 2017), we find that accounting services exports are unaffected by whether both trade partners have jointly adopted IFRS. As a secondary analysis, accounting services exports are found to decrease when trade partners are more dissimilar in their per capita income, with weak evidence that this effect may be muted if both countries adopt IFRS. [ABSTRACT FROM AUTHOR]

Copyright of Dictamen Libre is the property of Universidad Libre Seccional Barranquilla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In modern conditions, cost minimisation for business entities is the main condition for existence in the market. One of the tools for such minimisation is outsourcing accounting. In addition to minimising costs, accounting outsourcing ensures the correctness of accounting, provides high-level advice, and protects against possible fines. The purpose of the study was to investigate accounting outsourcing as a tool for optimising the activities of entities in modern business conditions. The study applied methods of induction and deduction, cause-and-effect communication, tabular and graphic methods, description and concretisation, and logical generalisation. A single definition of the concept of accounting outsourcing was developed, which revealed the characteristic features of outsourcing. The SWOT analysis of accounting outsourcing services demonstrated accounting outsourcing as an effective tool for minimising costs. It is determined that all shortcomings and threats can be eliminated with careful selection of an outsourcer and signing a contract. The stages of accounting for accounting outsourcing consist in developing a document flow schedule that would ensure timely receipt of information for the customer and quality control of the services provided. A unified methodology for determining the economic effect of accounting outsourcing is proposed, which considers the disadvantages and advantages of existing methods, which would allow revealing the economic, organisational, and managerial aspects of outsourcing accounting. The main proposals received by the author based on the findings of the study can be used in accounting based on outsourcing. Further study of the problems of outsourcing as a tool for optimising the activities of enterprises in Ukraine should be directed to the development of laws and regulations to encourage companies to make managerial decisions regarding the use of accounting outsourcing

Unlike large organizations, the digital transformation (DT) of the micro-, small- and medium-sized enterprise sector has not been the subject of much academic research. DT and the use of old and new digital technologies in accounting firms that provide accounting services to companies in this sector have not really attracted any scholarly interest. This article contributes to some extent to filling this research gap. In addition to a review of the literature on DT, particularly electronic data interchange (EDI) and robotic process automation (RPA) in SMEs, and the outsourcing of accounting services in the context of DT, selected results from 3 different empirical studies covering these issues that were conducted in Poland are presented and commented on. Two studies used the survey method and the third one – the interview method. The studies showed that: 1) 1 in 3enterprises surveyed that use the services of an accounting firm transmit documents electronically, 2) less than 1 in 10 clients have integrated their IT system with the accounting firm's financial and accounting system and transmit documents via EDI, 3) 1 in 2 accounting firms surveyed use RPA software, 4) 60% of all the documents delivered to the accounting firms surveyed are processed by RPA. The main conclusion of the present study is that the degree of digital transformation of accounting firms in Poland, involving the automation of processes using RPA software, can be described as relatively good, while the use of EDI for the exchange of accounting documents is low. [ABSTRACT FROM AUTHOR]

The cooperative movement in Cuba was characterized until the end of 2012 by its exclusive scope in the agricultural sector. Since the updating of the economic and social model, these forms of management were inserted in other sectors of the economy to diversify it. Thus, professional services cooperatives were approved, including accounting services. At the time of their emergence, these associations did not have an organizational level that would allow them to implement models or procedures aimed at regulating their performance. That is why the objective of this research is to design a procedure for the provision of accounting services by non-agricultural cooperatives in Cuba in order to favor their management. To carry it out, theoretical and empirical research methods were applied to contextualize the scope of the social objects of these cooperatives to the national environment. As a result, a procedure was obtained where the stages to execute the service were defined and integrated in steps and tasks for the establishment of a methodological instrument with documented information. It also allowed the coherent conjugation of methods and techniques that facilitate the work of the acting member and have an impact on the cooperative business management. [ABSTRACT FROM AUTHOR]

The cooperative movement in Cuba was characterized until the end of 2012 by its exclusive scope in the agricultural sector. Since the updating of the economic and social model, these forms of management were inserted in other sectors of the economy to diversify it. Thus, professional services cooperatives were approved, including accounting services. At the time of their emergence, these associations did not have an organizational level that would allow them to implement models or procedures aimed at regulating their performance. That is why the objective of this research is to design a procedure for the provision of accounting services by non-agricultural cooperatives in Cuba in order to favor their management. To carry it out, theoretical and empirical research methods were applied to contextualize the scope of the social objects of these cooperatives to the national environment. As a result, a procedure was obtained where the stages to execute the service were defined and integrated in steps and tasks for the establishment of a methodological instrument with documented information. It also allowed the coherent conjugation of methods and techniques that facilitate the work of the acting member and have an impact on the cooperative business management. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Digitalization is a process which accounting firms are also subjected to if they want to remain competitive and meet the needs of realtime communication with customers. The purpose of this paperwork was to know the opinions of the managers of these companies on the adoption and implementation of artificial intelligence. The main objectives of the paper are the impact of digitalization on professional accountants, the challenges to which they are subjected, the advantages/ disadvantages of digitalizing the accounting and communication with clients. The research method used falls into the category of qualitative research, i.e. the semi-directive in-depth interview. [ABSTRACT FROM AUTHOR]

The article is devoted to theoretical and practical issues of evaluating the effectiveness of accounting outsourcing. The purpose of the article is to study methodical approaches to evaluating the effectiveness of the use of accounting outsourcing – a contemporary form of accounting organization at domestic enterprises. The approaches to interpretation of the essence of accounting outsourcing in scientific papers are researched. The authors’ own definition of accounting outsourcing is presented, whereby the form of conduct of accounting is understood, which involves the transfer of certain or all accounting functions and risks to an outsourcer, who will minimize costs and increase competitiveness at a defined price for a certain period of time. The organizational and functional aspects included in the accounting outsourcing are determined. Types of accounting outsourcing are characterized. The theoretical principles of evaluation of the effectiveness of accounting outsourcing in scientific literature are studied. The analysis of practical aspects of evaluating the effectiveness of accounting outsourcing made it possible to identify methodological approaches to such an evaluation. The list of costs borne by the enterprise when introducing the accounting service in the organizational structure of the enterprise is closer defined. The formula for calculating the economic effect of accounting outsourcing is elaborated. An example of calculating the economic effect of accounting outsourcing when deciding on the use of accounting services on the terms of outsourcing is provided. It is determined that the use of the elaborated formula ensures the improvement of the effectiveness of use of accounting outsourcing as a form of accounting organization for newly established, small and medium-sized enterprises and the type of economic activity for external entities.

The paper approaches the application of the Activity-Based Costing (ABC) calculation method within an accounting services company. The method is among the modern methods used in the calculation of the cost which takes into consideration a more cautious distribution of resources based on the activities that lead to the achievement of an objective. The purpose of the study is the distribution of costs to the groups of significant services performed by the accounting company: bookkeeping services, general accounting services and the preparation of financial statements and analysis. The ABC method starts from the organization of the company by processes and activities and from a less subjective allocation of overheads compared to the traditional method. [ABSTRACT FROM AUTHOR]

The organization and management of the financial accounting function can be done within the economic entity, either through a separate department or through outsourcing, by entrusting, based on a service contract, to professionals. In this context, we were faced with a double scientific challenge. On the one hand, we considered it appropriate to carry out a quantitative study on the perception of managers of economic entities on the importance of outsourcing accounting for business continuity and achieving expected performance, given that the negative effects of crises strongly influence the business environment, in general, and, in particular, the economic crisis caused by the SARS-CoV-2 virus. During the research, the second objective of our scientific approach was outlined, namely to highlight the existence or not of a relationship of dependence between the typologies of the respondents of the questionnaire and their perception of the importance and favorable effects of outsourcing accounting services, using the Chi-squared test, to determine the existence of a statistically significant difference between the expected frequencies and the observed frequencies for one or more variables. [ABSTRACT FROM AUTHOR]

The article is aimed at researching the status of the Ukrainian accounting services market; allocating the features, advantages and disadvantages of the existing models of organization of providing accounting services with use of crowd technologies, as well as exploring the prospects for their introduction into activities of national enterprises. The most common models of providing accounting services with use of crowd technologies are analyzed: outsourcing, cosoursing, offshoring, insourcing, outstaffing. It is determined that accounting models, along with significant advantages, have a number of drawbacks. It is noted that the choice of a certain model, the ability and necessity of its use depends on the volumes and types of activities and is left to the owners of the enterprise, taking into account the advantages and presence of an economic effect. It is defined that Ukrainian market of accounting services is represented by a large number of enterprises and individual entrepreneurs, who are increasing the volume of services sold and are in the greatest demand among businesses and institutions in comparison with the ordinary population and other categories of consumers. It is substantiated that, provided the use of services of outsourcers by business owners, it is advisable to focus on the compliance of those who provide services to certain criteria, the main ones among them: professionalism and competence in the specifics and strategies of the customer’s activity; responsibility for result and quality; privacy; cost of accounting services. It is defined that the use of crowd technologies by enterprises in the organization of the accounting process will contribute to its optimization, obtainment of significant benefits from the use of additional resources, and increase in the ability to adapt them to modern economic realities.

The purpose of the article is to study the advantages and risks of accounting outsourcing and justify the feasibility of its use as a method of modern accounting at enterprises of Ukraine. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical tools for the implementation and institutional support of the development of accounting outsourcing. In the process of research and systematization of the obtained results, general scientific and special methods wereused: abstract-theoretical; historical; dialectical; induction and deduction, analysis and synthesis; formalization and comparison. Results. One of the ways to solve this complex problem is the transfer of accounting of the enterprise to specialized firms on the terms of application of accounting outsourcing. This form of accounting allows enterprises to focus on the most profitable activities and reduce the cost of maintaining their own accounting structure. According to the results of the study of the legislative framework of Ukraine, literary sources and practical application, a generalized characteristic of the essence of outsourcing has been formed. The analysis of advantages and risks of alternative accounting options is carried out and factors that encourage enterprises to switch to accounting outsourcing are identified. It is established that accounting services on the terms of outsourcing in Ukraine are provided both directly for accounting and financial reporting, and for the performance of works that are not related to the current accounting. The main factors that prompt enterprises to the need to switch to accounting outsourcing are: a high level of loading from the processing of accounting information, a significant amount of overhead costs; frequent changes in legislation; lack of highly qualified accounting staff. Customers of protein outsourcing services are: large companies and banks that are able to ensure transparency of information; foreign companies, banks and their branches accustomed to transparency of information; state organizations with legal information; young enterprises for which outsourcing is necessary at the stage of outsourcing; private entrepreneurs and small businesses. It is confirmed that outsourcing, as a form in the organization of accounting at the enterprise, is an object of increased risk. To minimize their risks, the customer may fix in the contract the level of liability of the parties and the conditions for compensation of possible losses. Practical implications. The development of the outsourcing services market in Ukraine requires a modern accountant not only to know accounting and tax legislation, but also the ability to navigate business processes and own software. Modern achievements of automation of accounting processes and information processing affect the form of record keeping and the organization of accounting, allowing you to choose external accounting entities in order to reduce costs. According to the results of the study, the stages of the sequence of the process of outsourcing the accounting process of the customer enterprise are proposed. Value/originality. Accounting outsourcing, with proper regulatory and high-quality methodological support, has every opportunity to become a promising direction in the organization of accounting work at the enterprise. Well-built and implemented outsourcing services should ensure an increase in labor productivity and efficiency of customer information systems, reduce risks during the modernization of existing systems and the introduction of new ones.

This study aimed to recognize the entrepreneurial competencies of owners of accounting services companies. The research, descriptive in nature, had a quantitative approach, applying a self-completion questionnaire based on the McClelland model (1973), which highlights the entrepreneurial competencies in the sets of achievement, planning, and Power. The respondents were 364 owners of accounting service companies located in the State of Santa Catarina. The results showed that the search for opportunity competence was the one that stood out the most in the achievement set. In the planning set, systematic planning and monitoring predominated. Finally, in the power set, the competence with the highest average was persuasion and networking. [ABSTRACT FROM AUTHOR]

The organizational structure of an enterprise should provide a system of effective management of operational processes, which can not function without optimal organization of accounting, which is a set of interacting units aimed at the holistic activity and development of the entity. The urgent issue is to study the qualitative and effective organization of accounting at the enterprise, to find alternative models of accounting organization through the use of services of external providers, to identify the relationship between them and differences in their application. The article focuses on such models of accounting organization as the organization of accounting by internal units and on a contractual basis by an external provider, i.e. the transfer of the maximum possible number of accounting processes and procedures to crowd technology (outsourcing, intsourcing, co-sourcing) in terms of accounting transactions’ organization. The essence of the concepts of outsourcing, offshoring, insourcing, outstaffing, co-sourcing is defined. A comparative analysis of these crowd technologies is conducted and their advantages and disadvantages for the purposes of qualitative organization of accounting transactions in the structure of the enterprise are determined. It is emphasized that the choice of any model of organization of accounting processes (outsourcing, insourcing, co-sourcing) is a strategic decision for the enterprise, since this decision is directly related to all aspects of enterprise management. In terms of digital economy formation, by means of information technologies and platforms, business models are dramatically changing. The use of an outsourcing/insourcing/co-sourcing strategy enables the company not only to reduce costs and increase the company’s capitalization, but to grow and develop at a faster rate.

Child welfare caseworkers serve on the frontlines of protecting America's most vulnerable children. Poverty, neglect, violence, parental substance use, and physical abuse are frequent staples of childhood for children who [...]

Background: Despite calls by scholars for small business owners (SBOs) to seek external consultation from accountants, empirical work demonstrating the relationship between the frequency of various types of services sourced and the perceived benefits obtained remains neglected. Aim: The purpose of this article was to determine the benefits that SBOs obtain from the frequency by which they source different types of accounting services. Setting: Survey data were collected from a sample of 422 South African SBOs. Small business owners are defined as those who own a distinct business entity with no more than 200 employees. Methods: The study followed a quantitative research approach. Structural equation modelling was used to test the hypotheses. Results: Overall, the study found that the frequency by which different types of accounting services are sourced influences SBOs’ perceptions of the levels of management versus compliance benefits obtained. Results show that SBOs that frequently source the service of submitting income tax returns perceive the relationship with their accountant to provide significant compliance benefits. Small and medium enterprises (SMEs) that source tax planning services and routine accounting services from their accounting practitioners experience significant compliance and management benefits. Results confirm the notion that no significant benefit are gained from year-end accounting services, such as the preparation and audit of annual financial statements. Conclusions: The study advises SBOs not to limit their perceptions regarding the role of an accountant to that of a compliance officer. The article suggests that by sourcing advisory services more frequently, SMEs could overcome the difficulties associated with an internal lack of financial skills.

This article explores the issues keeping the catering services and uniforms to companies hospitality sector. Currently, the scope of public power, as one of the fastest growing industries in the Russian service sector has its own characteristics, as well as accounting and uniforms, subject trebovany legislation on consumer protection, in bookkeeping and taxation, the organization of economic activity, taking into account the income and expenses at the enterprises of hotel type. When accounting for these services is very important to consider all the details related to the state regulation in this sphere.

This study aims to analyze how accounting service organizations are involved with digital transformation in the provision of their services. The data were collected through a survey of 29 accounting service companies operating in the State of Rio Grande do Sul. The results revealed that there are companies accommodated, that do not seek to update their business model, no racquire new tools. It was concluded that many respondents face, for different reasons, the implementation of new systems, demonstrating a probable initial stage of digital transformation in the companies analyzed. Research opportunities for the implementation of new Technologies were also identified. [ABSTRACT FROM AUTHOR]

Accountants as service providers, offer services consisting of analysis of the profitability of their own clients. However, accountants, with the organizational forms they operate through, are also profit-oriented entities. In order to properly position on the market, accountants are forced to find ways, methods or technologies that would improve the service they offer to the clients. The concept of CRM (Customer Relationship Management) will be presented as a comprehensive business philosophy that enables the improvement of the relationship between the provider and the user of accounting services. CRM systems are a synthesis of software and business philosophy that focus on the specific customer requirements. Recognizing the benefits offered by these systems allows accounting service providers to obtain relevant information about their clients' characteristics. This allows to offer added value to the services, increasing the loyalty of existing customers, it also enables opportunity to develop a strategy to attract new customers, which could ultimately result in increasing the profitability of companies that provide accounting services. [ABSTRACT FROM AUTHOR]

Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Women in Africa are poorer, less educated, and enjoy less access to jobs and opportunities than men. While that is true for women around the world, the situation in contemporary Africa appears deeper. Earlier neo-classical economists viewed women as irrational economic agents, but boosted by the intellectual activities of feminist economists that highlighted the gender bias of mainstream economics. The aid and development agencies such as the World Bank and UNDP have committed to poverty reduction by embracing and strengthening the idea of holistic human development to eliminate gender-related inequality. The concept is well spelt out in the national/regional policy frameworks and international development declaration such as Sustainable Development Goal (SDG). Consequently, the growing contributions of women entrepreneurs to economic development are increasingly recognised. In South Africa, the government has endeavoured to boost development through public policies and strategies that focus on women's empowerment and entrepreneurship. Therefore, cognizant of proximate similarities between South Africa and Brazil, this paper examines gendered policy approaches and initiatives by their governments to advance entrepreneurship development. The study relied heavily on reputable secondary sources from government publications, journal articles, books and publications from professional bodies. The study findings provide insights into gaps in building sustainable women entrepreneurial and development activities. The findings also show a need for a gendered transformational entrepreneurship using a holistic and process-orientated approach. The study concludes that existing government platforms for women entrepreneurs are crucial for addressing national developmental challenges by providing learning grounds and complementary growth paths through the introduction of gender-sensitive and sustainable approaches for entrepreneurship. Keywords: Sustainability, Women's Entrepreneurship Development, Government, Brazil, South Africa., Introduction Globally, developing countries are experiencing significant economic growth and transformation. The 'emerging markets and developing economies account for 75% of global growth in output and consumption' (IMF, 2017:65). Brazil, [...]