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Businesses must do more than safeguard their financial interests to survive in today’s market. Sustainability, or long-term viability, requires consideration of society, the environment, and the global community. However, community-based businesses cannot use some of the current components of the sustainable business framework because they were created for large corporations. Both quantitative and qualitative approaches are used in this study. First, quantitative methods were used to develop a conceptual model for the organization’s current needs using the PPT, the TOE, and an Expectation Confirmation Theory (ECT). A simple random sampling method was used to gather the data, with a sample size of 14 villages. Using a five-point Likert scale, the researcher gathered data from 2,584 households and collected 627 valid responses. After that, descriptive statistics were used to describe the data (frequency distributions, percentages, averages, medians, and standard deviations), and PLS-SEM was used to investigate the interactions between variables and launch the conceptual model using partial least squares (PLS) path modeling. First and foremost, qualitative through Interactive Qualitative Analysis (IQA). There are two ways to create a congested SID and an uncluttered SID: the Affinity Relationship Table (ART), the mapping of the Inter-Relationship Diagram (IRD), and the system influence diagram. According to the study, sustainable community water supply businesses are the primary driver. The conceptual framework presented in this paper is consistent with the results of the combination of quantitative and qualitative methods and the current constraints placed on community water supply businesses to thrive.

BackgroundOrganisational leadership (OL) as a construct faces challenges in being universally defined, especially in South Africa, because of its contextual diverse nature (historically, politically, socially and culturally). This is amplified by the limited availability of contextual (South African) leadership research, and an overreliance on international and universal leadership models.AimThis study aimed to conceptualise OL from an emic perspective.SettingThe study was based on the South African workforce.MethodAn exploratory qualitative design was employed. Interactive qualitative analysis (IQA), a systematic qualitative research methodology, was used. The inductive nature of IQA, combined with deductive analysis techniques (axial and theoretical coding), facilitated the identification of the elements of OL, as well as its inter-relational nature. Based on the participants’ lived experiences, this is established from a pragmatist and social constructivism perspective.ResultsThe outcome of the study is a system influence diagram (SID), indicating the relationship between the various elements of OL. The primary driver was the leader’s emotional awareness, with the secondary drivers including leadership style, characteristics, culture, communication and vision. These drivers resulted in secondary outcomes of leader support and team dynamics, ultimately culminating in the primary outcome of delivering strategy.ConclusionOrganisational leadership has relational, emotional and rational elements that should be navigated to reach the primary outcome, namely organisational success through strategy implementation.ContributionConceptualising OL is valuable as it advances our understanding, highlights the social and cultural dynamics that influence leadership effectiveness, and offers a foundation for future research and leadership development.

The invaluable, yet challenging role of pastors in the community signifies the need to understand and care for their well-being. Well-being, conceptualized in the multidimensional construct of flourishing, does not explicitly include spiritual well-being, yet, it is the foundation of pastors' well-being. In this article we aim to describe pastors' spiritual well-being and in so doing, highlight its fundamental importance in pastors' flourishing in the ministry. Positioned in the interpretive pragmatic paradigm, data were gathered and analysed from three focus groups with 18 pastors in the Dutch Reformed Church and the Uniting Reformed Church of South Africa. Interactive qualitative analysis was applied, and results were conceptually refined through narrative synthesis. Four themes were constructed to describe pastors' spiritual well-being namely: i) an altruistic calling; ii) discipleship iii) seasons of the ministry; and iv) ethics. The findings highlight the importance and essence of the spiritual aspects predominant to pastors' well-being. Attending to spiritual well-being will enhance their resilience and constructive coping and is integral to their way of flourishing at work. This proposes an extension of the flourishing framework to include spiritual well-being as an explicitly conceptualized sub-dimension for application to the study's Christian pastoral context.

National policy goals have made doctoral research a priority for academics in South African higher education. For many, the study of their own educational practice has strong appeal, and has led them to \"cross over\" and become novice educational researchers at doctoral level, pursuing qualitative research that could present ontological and epistemological challenges for those whose home disciplines (and training) are steeped in positivist quantitative methodologies. Concurrently, the need to be responsive to broader national imperatives for the decolonising of universities has underlined the importance of seeking inclusive participatory research methodologies that have potential to elevate participant voice. Interactive qualitative analysis (IQA) is a variant of participatory research that, we argue, offers advantages in view of these transformative shifts in South African higher education. IQA may appeal to cross-over researchers because it provides a structured and rigorous path through qualitative research. Moreover, IQA disrupts power relations that cast the researcher as \"expert\"; it grants participants control over data generation and preliminary analysis, and foregrounds their voices. We introduce IQA, and outline its key steps and protocols. Drawing on our application of IQA in a study at a South African university, we reflect critically on its affordances, limitations, and possible modifications.

PurposeThis paper aims to identify the competency domains to be included in a conceptual framework for tax literacy.Design/methodology/approachUsing a qualitative approach, this study expands on the current understanding of the competency areas of tax literacy. A dual-purpose literature review was, therefore, conducted. The literature review first provided the body of knowledge that underpinned the study and second, the key data concepts for the draft competency structure to determine whether there is consensus on an international (supra) level. The literature review was supported by an interactive qualitative analysis to further present the concept of tax literacy from the perspectives of various national stakeholders in an emerging economy. Accounting and public finance educators from a higher education institution, as well as financial advisers as representatives of a profession with a direct interest in tax-related matters, were considered.FindingsAlthough a discipline lens seems to strongly influence the previous authors’ view of what tax literacy means, it was possible to identify certain tax literacy competency domains that should be included in a taxpayer education curriculum. These content domains consist first of a knowledge domain which includes disciplinary, interdisciplinary, epistemic and procedural knowledge components. Second, the skills domain should include components of cognitive and meta-cognitive, social and emotional, as well as physical and practice skills. Third, personal and societal attitudes and values represent the third domain. Fourth, transformative competencies such as value creation, taking responsibility and reconciliation attributes are important. Finally, core foundational competencies, such as numeracy and literacy should be in place.Practical implicationsThe draft conceptual framework for tax literacy could serve as the foundation for the further development of a tax literacy measurement instrument, as well as tax education courses.Originality/valueA more holistic conceptual framework for tax literacy, portraying the multidimensional nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now.

As part of the environmental, social, and governance (ESG) ecosystem, this paper evaluates fundamental success factors that influence external auditors and relevant stakeholders to be proactive and efficacious in sustaining corporate governance practices in emerging economies. The study presents a preliminary and conceptual policy framework aimed at enhancing sustainable corporate governance, to ensure effective auditing in the public sector, by applying an extensive approach based on agency and corporate risk management theories. Applying an online qualitative technique, exploratory focus groups were held in three countries. The participants were selected by their respective Supreme Audit Institutions, based on their experience and proficiency in public sector auditing. Among the fundamental success factors identified were capacity building for auditors. Validation interviews were conducted to confirm the conceptual government auditor capacity policy framework that is presented. Executive governments, legislatures, and legislative oversight bodies can benefit greatly from the empirical segment of this study to enhance sustainable corporate governance in emerging economies and obtain greater contributions from government auditors.

Orientation Describe transformation from a systems psychodynamic perspective and what this may mean for leaders and organisations in the Fourth Industrial Revolution (4IR). The meta-theoretical paradigm of critical realism allowed for qualitative research within the hermeneutic phenomenological school of thought. A non-probability sampling strategy of eight individuals enabled a multimethod research strategy of face-to-face interviews and a focus group. Braun and Clarke's six-step thematic data analysis method, applying a systems psychodynamic lens, was used.

ABSTRACT Objective: this article aims to present interactive qualitative analysis (IQA) as a qualitative strategy to be used in management research, detailing its application. Since the IQA is a strategy derived from research in education, this study discusses the potentialities of its use in management research. Methods: the IQA is presented by the step-by-step application of the method in a research problem in entrepreneurship. Results: the IQA targets the generation of a shared mental map of the focus group members on the phenomenon under study. The data collection and analysis steps are conducted in parallel, and the research participants themselves carry out the first analysis. The results presented in a set of relationships between the elements of the shared mental map are theorized. The inductive character of the initial stages, combined with deductive procedures, allows discovering new ways of thinking about the investigated problems, reinforcing qualitative research’s exploratory character. Conclusions: the replicable data collection and analysis protocol promotes researches’ reliability and validity, by presenting empirical evidences that the interpretations are guaranteed by the data, allowing for methodological and theoretical advances. RESUMO Objetivo: o objetivo deste artigo é apresentar a interactive qualitative analysis (IQA) como uma estratégia de pesquisa qualitativa a ser utilizada nos estudos em administração, detalhando a aplicação do método. Sendo a IQA uma estratégia oriunda da pesquisa em educação, o presente estudo apresenta como contribuição a discussão das potencialidades de sua utilização na pesquisa em administração. Metodologia: a IQA é apresentada a partir do passo a passo da aplicação do método em um problema da área de empreendedorismo. Resultados: a IQA tem como objetivo gerar um mapa mental compartilhado dos membros de um grupo de foco sobre o fenômeno em estudo. Coleta e análise de dados são conduzidas paralelamente e as primeiras análises são realizadas pelos próprios participantes da pesquisa. Os resultados apresentados em um conjunto de relações entre os elementos do mapa mental são teorizados. O caráter indutivo das etapas iniciais da pesquisa, combinado com procedimentos dedutivos, permite novas maneiras de analisar os problemas investigados, reforçando o caráter exploratório da pesquisa qualitativa. Conclusão: o replicável protocolo de coleta e análise de dados promove a confiabilidade e a validade da pesquisa, apresentando evidências de que as interpretações são suportadas pelos dados e permitindo avanços metodológicos e teóricos.