The fourth industrial revolution (4IR) may fundamentally alter, not only the way people work but also, how Small and Medium (SME) manufacturing businesses operate. In the manufacturing sector, the 4IR may change the design; manufacturing; operations; services, products, and production systems; connectivity; and the interaction among parts, machines, and people. While the 4IR technologies may have many benefits, owing to innovation and technological progress, the manufacturing SMEs require their challenges to be addressed before they may benefit from 4IR technologies. To the best of the knowledge of the researchers, there is no conceptual 4IR manufacturing framework, specifically for a developing economy, which is necessary for addressing these challenges and the opportunities promised by the new industry. This research, therefore, intends to fill this gap by developing a conceptual 4IR framework to assist South African manufacturing SMEs in addressing some of these challenges. Following a comprehensive literature review, components of the 4IR and challenges in the manufacturing industry are elucidated, aimed at defining a set of qualitative propositions as our instrument to develop a conceptual framework for embedding 4IR technologies and opportunities in the manufacturing industry. Further aspects of the framework enable businesses to gain a competitive advantage and sustainable business performance. Future work in this area will validate the framework among stakeholders in the manufacturing industry within the context of a developing economy.

An international association advancing the multidisciplinary study of informing systems. Founded in 1998, the Informing Science Institute (ISI) is a global community of academics shaping the future of informing science.

Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological degradation; water and air pollution; and depletion of natural resources. In this paper, we establish the effects of mining operations on the environment through a comprehensive literature review, and how the integration of environmental management accounting practices (EMAPs) such as material flow cost accounting (MFCA), life cycle costing (LCC), and activity-based costing (ABC) could be integrated into a conceptual framework to address environmental challenges. EMAPs were chosen as they generate both physical and monetary data, which could promote transparency in material usage within the goldmining sector. Our analyses revealed a substantial body of literature on separate and individual EMAPs, yet very little was found on the integration of EMAPs. The main contribution of this work is the development of an integrated conceptual EMAPs framework on the strength of sets of qualitative propositions, aimed at promoting green goldmining for Zimbabwe as a developing economy. Future work would involve the validation of the framework among key stakeholders in the Zimbabwean goldmining industry.

An international association advancing the multidisciplinary study of informing systems. Founded in 1998, the Informing Science Institute (ISI) is a global community of academics shaping the future of informing science.

The South African coalmining industry has a rich and long history and contributes significantly to the economic wellbeing of the country. Despite its importance in developing the economy, the industry is causing severe environmental challenges. For example, Emalahleni, a city situated in the Mpumalanga Province in South Africa, has been exposed for over a century to the continuous mining of coal. Challenges experienced include the sterilisation of land due to underground fires, water pollution, surface collapse, and acidification of topsoil. Previous work by the researchers formulated a conceptual framework aimed at addressing some of these challenges. In an extension of this work, the authors comprehensively enhance the preliminary framework on the strength of a set of qualitative propositions coupled with a parallel, exploratory survey. Interviews among various stakeholders were conducted, aimed at enhancing the components of the framework, followed by a focus group to validate the associations among the components of the framework. Aspects reinforced by the survey findings include the role of environmental management accounting, tools like material-flow cost accounting and life-cycle costing, and regulatory and accountability aspects. New aspects elicited from the interviews and the focus group include stakeholder education and training with respect to the value of environmental management accounting for the coalmining industry; adherence to risk management linked to environmental challenges; advanced technologies, for example, financial modelling; and an improved understanding of waste management aspects around acid mine drainage, volatile organic components, CO₂ emissions, and post-mine closure. The novelty of the work lies in the approach taken to address coalmining challenges. Previous authors concentrated mostly on scientific and engineering aspects, while this research looks at it from an accounting perspective using environmental management accounting tools to address these challenges.