The research sought to find out how environmental accounting can work in Zimbabwean Mining Companies. Descriptive research design was used and mixture of qualitative and quantitative data was collected using questionnaires and interviews. Stratified purposeful sampling of 52 respondents was made up of 16 Mining Companies' executives which are dominant companies in mining gold, nickel, asbestos, coal, copper and chromite, 20 government organisations representatives and 16 mining communities' heads (8 Chiefs and 8 Headmen) were done. Community heads were interviewed and questionnaires were sent to Mining Companies' executives and government organisations representatives who were also interviewed two months after. The research reveals that government is not doing enough in fostering the implementation of environmental accounting in Zimbabwe. There is no commitment of enough resources by the government towards adoption of environmental accounting. The mining sector has been politicized, making it difficult to enforce environmental laws in this sector whilst on the other hand there are no effective laws and policies that regulate environmental accounting issues. The core existences of economic instability and political upheavals in the nation have forced firms to concentrate on their continued economic existence, doing almost nothing on environmental accounting. It was also noted that there is no proper monitoring and controlling of mining activities by law enforcers, leaving the natural environment subjected to unsustainable mining activities. There are no environmental accounting guidelines. The research recommended that government organisations monitor and control mining activities independent of politics and commit both human and financial resources towards researching on how best environmental accounting can be implemented.

This research explores the connection between economic growth, financial development, financial inclusion and financial innovation in Africa by employing the panel structural vector autoregression using annual data from 2004 to 2018. The vector error correction model Granger causality test was applied to examine directional causality with financial inclusion, financial innovation and economic growth used as dependent variables, and error correction term (ECT) coefficients are negatively significant at one percent for the long-term causality. It shows that the causal association between financial inclusion and financial innovation is explained by the African economy feedback hypothesis. The short-run causality shows a causal connection between economic growth and financial inclusion as well as financial innovation. It means that additional development in any one of these variables (i.e., economic growth, financial innovation and financial inclusion) will have a vital impact on connected variables, which can be noticed in the short run. This is why policymakers and government should consider each of the facets of financial inclusion and financial innovation as they do not merely affect each other; they also affect economic activities, hence fiscal policy is capable of steering more financial inclusions, financial innovation and financial development.Contribution/Originality: This study was carried out to examine the connection between financial inclusion, financial innovation, economic growth and financial development, in Africa to show how facets of financial inclusion and financial innovation affect not only each other but how they affect economic activities in Africa as these effectsare not yet well known.

Savings are current income not spent but kept for future use or the accumulation of financial and non-financial assets. They are mobilized by the financial sector, which allocates them for productive use in the economy. This paper sought to examine the impact of saving practices on the performance of the economy in Zimbabwe from 1980 to 2015. A mixed research approach was used to establish the effect of saving practices on the performance of the economy. Both primary and secondary data were employed for analysis and testing of hypotheses. Hypothesis testing, correlation analysis and regression analysis were used to examine the impact of saving practices on the performance of the economy using some macroeconomic variables. Two hundred depositors randomly selected from various banking institutions from the ten provinces and 114 key informants were used in the investigation. Secondary data on gross domestic product (GDP), total deposits, total liabilities, gross capital formation and net exports were used in the examination of saving practices. The study found that savings were always below the average and the Zimbabwean majority across genders had a formal bank or mobile account. Predominantly, savings are used for transactional purposes, thus creating a wasteful economy. Apart from product/service broadening and deepening, there is a need for robust legal and policy frameworks that will promote a savings culture. Contribution/Originality: This study was carried out to examine the relationship between saving practices and Zimbabwe's economic performance due to the scarcity of extant studies in this area on Zimbabwe. Also, the relationship between savings practices and economic performance in Zimbabwe is not well known.

The main focus of the study was to ascertain the potential of the informal sector to provide much-needed revenue for the government. It also focused on the challenges faced in informal sector revenue taxation and possible solutions thereof. The Zimbabwe revenue authority has maintained presumptive tax for the sector and subcontracting to the city of Harare for the collection of revenue from the informal sector. Despite all this, the industry still underperformed in terms of revenue raised. The study sought to find out challenges of taxing the informal sector, the potential of the informal sector, the effectiveness of the Zimbabwe revenue authority in taxing the informal sector, and possible ways of improving the taxing of this rampant sector. The study found out that there is great potential from the informal sector, but turning it into tangible gains has been elusive due to political interference, lack of proper infrastructure, unfair application of tax laws and general mistrust of the government. The study recommended that the government ought to play an active role by making sure there is the political will to make sure that players in the informal sector contribute to the focus in line with Adam Smith’s general principles which include fairness and equity. There is a need for staffing levels to be commensurate with the workloads and also the motivation of the employees. The research also recommended the adaptation of Information Communication Technology to ensure accountability and traceability of transactions in the informal sector as they move away from a cash-based system recommendation.

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