Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-4(April), Volume-3 2026

1. A SYNOPSIS OF TRADE UNIONS’ LEGAL ENVIRONMENT IN KENYA
1

Nyongesa, Godfrey*
PhD, University of Eldoret, Kenya
1-9
https://doi.org/10.5281/zenodo.19605788

Trade unions are critical in championing for better work conditions and workers welfare at the workplace. They fight for good pay and dignified working conditions, reduce discrimination in the workplace, advance employment levels and giving advic e and counselling to members under various circumstances that they undergo. To achieve this, they have to operate within an established legal framework which has transformed over time from the period the country was a British colony all the way to attainment of independence and to date. Efforts have been made to improve the laws governing workers unions in Kenya, but still a lot needs to be done in terms of ensuring adherence and compliance to the rule of law, observance of constitutionalism and enforcement of the same. This article stresses the role of the legal system and government support in overcoming challenges emanating from weak laws, nonadherence, and disregard of the existing laws. We recommend that the legal framework requires some redefining and amendments to address some lacuna in the labour laws and that the existing laws be aligned with Kenya Constitution 2010 to streamline effe ctive running of trade unions. We recommend also for the inclusion of technology based initiatives in overcoming unforeseen la bour situations that created serious challenges that were experienced during the covid -19 pandemic. We conclude that despite efforts to improve laws governing the labour movement in the country there is need to reassess and revamp the legal framework which is still weak to create a level playing ground for players in the labour movement.

2. OPPORTUNITIES AND CHALLENGES FOR THE DEVELOPMENT OF VIETNAMESE SEAFOOD...
0

Hanh Nguyen Thi*
Nguyễn Thị Hạnh, Thai Nguyen University of Education
10-15
https://doi.org/10.5281/zenodo.19605895

The Free Trade Agreement between Vietnam and the European Union (EU – Vietnam Free Trade Agreement - EVFTA) officially came into effect on August 1, 2020. After five years of implementation, the EVFTA has brought many economic benefits to the Vietnamese fisheries sector in general and Vietnamese seafood export businesses in particular. This article analyzes the benefits of the EVFTA for the Vietnamese fisheries sector, as well as the opportunities and challenges it presents, and proposes recommendations to contribute to the development of Vietnamese seafood exports in the future.

3. DESIGN AND IMPLEMENTATION OF A CAPACITY TRAINING PROGRAM FOR SENIOR HI...
3

Moises Diesta Dooc*, Dr. Rose...
Sorsogon State University, Sorsogon City 4700, Philippines
16-27
https://doi.org/10.5281/zenodo.19752293

This study aimed to design and implement a capacity-building program for Senior High School (SHS) Accountancy, Business, and Management (ABM) teachers to address specific teaching challenges. Using a qualitative action research approach, the research has identified key gaps within the ABM strand. Through this approach, the particular needs of SHS ABM teachers were analyzed alongside the challenges they face and the effectiveness of current support programs. Six SHS ABM teachers and one Subject Group Head (SGH) from Casiguran Technical Vocational School were selected through purposive sampling. Data gathering was conducted using an interview guide, implementation evaluation, and reflective sheets to gain an understanding of the teachers’ capabilities, challenges, and instructional practices. Insights from the gathered data were used to develop a tailored intervention program. The program was composed of a series of workshops on innovative teaching strategies, enhancement of digital skills, and the creation of effective assessments. Also, mentoring and ongoing support were included in the program to help promote an entrepreneurial mindset among students. Phases were implemented in the capacity training program, and the results were evaluated through participants’ feedback, teacher performance, and improvements in student learning outcomes. Concrete solutions were provided to improve ABM teaching, resulting in increased learners’ engagement, rich learning experiences, and improved academic performance. The results have generated recommendations for the institutional policies and initiatives to improve capacity training and support the continuous professional growth of ABM teachers. In conclusion, the research has provided educators with the core skills and resources to meet the demands of 21st-century education and foster an effective learning environment for the students.

4. The Interplay of Leadership Style and Organizational Culture in Shapin...
21

*Stella Chinelo Nwagbala, Amar...
Department of Business Administration, Faculty of Management Sciences Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
28-31
https://doi.org/10.5281/zenodo.19808570

This study investigates the impact of leadership style and organizational culture on Artificial Intelligence (AI) adoption in selected banks in Southeast Nigeria, including Access Bank (Onitsha), First Bank (Enugu), Zenith Bank (Awka), and United Bank for Africa (Aba). AI technologies such as machine learning, predictive analytics, and chatbots are transforming banking operations by enhancing efficiency, customer service, and fraud detection. However, integration often faces resistance due to employee fears of redundancy, lack of digital skills, and conservative organizational practices. The research highlights that transformational leadership and adaptive cultures foster innovation, reduce resistance, and improve performance, whereas authoritarian leadership and rigid cultures hinder adoption. Guided by Lewin’s Change Management Theory, the study emphasizes transparent communication, employee training, and stakeholder engagement as critical strategies for moderating resistance and ensuring sustainable AI integration. Findings contribute to organizational change literature by contextualizing AI adoption within the socio-cultural dynamics of Nigerian banking, offering practical guidance for leaders and policymakers navigating digital transformation.

5. AN ASSESSMENT OF TRANSNATIONAL CRIME IN THE AFRICAN CONTEXT: TRENDS, C...
2

Dr. John Motsamai Modise*
Tshwane University of Technology
32-48
https://doi.org/10.5281/zenodo.19968318

This study seeks to critically examine the scope, causes, and consequences of transnational crime in the African context, and to assess the adequacy of regional and continental policy responses. It aims to provide actionable, evidence-based strategies that can enhance cooperation, law enforcement capacity, and community resilience across African states. Transnational organised crime presents a rising threat to Africa’s development, peace, and governance. It is fueled by weak border control, political instability, institutional fragility, corruption, and socio-economic exclusion. Despite the existence of frameworks such as the AU Continental Strategy for Combating Transnational Organised Crime (2023) and SADC’s 2023–2027 Strategic Plan, implementation remains fragmented and under-resourced. Criminal networks exploit legal and institutional loopholes across regions, undermining state authority, rule of law, and citizen safety (UNODC, 2023; Global Initiative, 2024). Criminal syndicates have diversified across Africa, with drug trafficking, human trafficking, cybercrime, arms smuggling, and environmental crimes rising sharply in the last decade. Institutional corruption and poor coordination between states are major enablers. Youth unemployment and poverty are primary recruitment drivers into criminal economies. Cybercrime is an emerging frontier, with most African states ill-equipped to respond. Regional strategies exist, but face gaps in harmonisation, funding, and data sharing. This research contributes to transnational crime scholarship by offering a context-specific, African-led perspective, integrating criminological, political, and developmental insights. It identifies actionable policy reforms and proposes a collaborative regional security model grounded in legal harmonisation, intelligence coordination, and community resilience. It supports Agenda 2063 and the Sustainable Development Goals (particularly SDG 16). The study will adopt a qualitative research design, combining desktop policy analysis, regional case studies, and thematic content analysis of secondary data. Key sources include AU, UNODC, Interpol, and civil society reports from 2021–2024. Expert interviews may be used to validate findings from regional security practitioners. Systematic Approach using a multi-level analytical framework, the study will: Map key types and routes of transnational crime in Africa, examine political-economic drivers and governance failures, Analyse the effectiveness of continental and regional institutional responses, and propose practical, implementable policy solutions for AU member states. Transnational crime is no longer a peripheral issue in Africa it is central to the continent’s governance, peace, and development trajectory. This study demonstrates that combating it requires a whole-of-continent approach, integrating law enforcement, legal reform, economic inclusion, and regional solidarity. Without decisive and coordinated action, Africa risks deeper criminal infiltration, weakened governance, and stunted social progress. This research equips stakeholders with the knowledge and tools necessary to disrupt criminal networks and build a safer, more resilient continent.