This conference volume discusses the findings of the iCAB 2025 conference that took place in Cape Town, South Africa, on June 19-20 2025. The University of Cape Town hosted the iCAB 2025 conference with the aim to bring together researchers from different accounting and business management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

Discusses the concept of the fourth industrial revolution (4IR) Provide theoretical and practical solutions to accounting and business management processes Analyses the use of machine learning, AI, robotic pricess automation and other emerging technologies in accounting

Autorentext

Prof. Tankiso Moloi is the Executive Dean, College of Business and Economics, University of Johannesburg, South Africa. He has written numerous articles and book chapters in finance and accounting, including research on artificial intelligence in accounting, economics, and finance.

Inhalt

Chapter 1. Resilience of It Auditors in South African Banking Amidst COVID-19.- Chapter 2. Business Rescue Outcomes in South Africa: Examining the Role of Barriers, Enablers, and Practitioners Experience From the Lens of Learning Theory.- Chapter 3. Financial Viability of Merged Municipalities in Developing Countries: A Systematic Literature Review.- Chapter 4. The Role of Management Accounting Against Financial Crimes.- Chapter 5. Safeguarding Sustainability: Unveiling the Impact of Brand Protection Strategies in the Southern African Automotive Aftermarket.- Chapter 6. Information Technology (IT) Risk Governance and Cybersecurity Threats: A Systematic Literature Review.- Chapter 7. The Nexus Between Digital Strategy, Digital Capability, and Digital Intensity in Small and Medium Enterprises.- Chapter 8. Artificial Intelligence as a Driver of Business Excellence: A Protocol for Scoping Review.- Chapter 9. A Transformative Launch Into Leadership Team Coaching.- Chapter 10. From Technical Expert to Leader: Coaching for Leadership Transitions in Telecommunications.- Chapter 11. Beyond the Shadows: A Coaching-Based Approach to Postgraduate Supervision.- Chapter 12. Integrating Leadership and Research Philosophy for Coaching-Based Postgraduate Supervision: Development and Pilot of the Leadership Coaching Awareness Questionnaire (LCAQ).- Chapter 13. Strategic Human Resource Management as a Catalyst for Business Operational Excellence in the Era of the Fourth Industrial Revolution: A Literature Review.- Chapter 14. Navigating Independent Contractor Criteria: Insights From the Post-Covid-19 Era.- Chapter 15. Cybersecurity Attacks and Business Continuity in South Africa's Healthcare Sector.- Chapter 16. An Analysis of the Impact of Zimbabwe's Trade Promotion Agencies on Bilateral Trade Flow.- Chapter 17. A Systematic Literature Review on Employee Engagement as a Strategic Driver of Organisational Performance in the Public Sector.- Chapter 18. Analysing the Effect of AI-Driven Performance Management Systems on Employee Motivation and Job Satisfaction Systematic Literature Review.- Chapter 19. Big Data Analytic Capabilities and Competitive Advantage in South Africa.- Chapter 20. Do Director Attributes Influence Corporate Net Operating Income? Insights From the South Africa Industrial Sector.- Chapter 21. Unlocking the Message: A Deep Dive Into the Readability of Sustainability Reports on the JSE.- Chapter 22. Investigating the Effects of Investing in a Football Team's Jersey on the Revenue of the Investor.- Chapter 23. Corporate Social Responsibility and Financial Performance of Listed Manufacturing Firms in Nigeria.-Chapter 24. The Agency Theory and State-Owned Companies: Evidence From South Africa.- Chapter 25. The Second Glass Ceiling: The Role of Women in JSE Top 40 Companies.- Chapter 26. Perceptions of Management Accounting Students on the Importance and Level of Professional Competencies Developed Through a Group Case Study Assignment.- Chapter 27. Impact of Public Procurement Act 15 of 2015 on Service Delivery: A Case Study of the Ministry of Health and Social Services.- Chapter 28. The Role of Alignment of Human Resources Processes With Business Strategy.- Chapter 29. Quiet Quitting and Organisational Performance: Implications for Future Research and Practices.