There is underutilisation of electronic tax filing systems in tax agencies despite the presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study also established that there was a positive attitude by clients towards electronic filing. Electronic filing has also significantly increased the ease of doing business. Correlation analysis revealed a positive correlation (0.533) between assessing tax obligations accurately and the ease of doing business. The study was mainly directed at large clients and to one component of compliance which is filing, with less focus on other components of compliance, hence, the study recommends more research on the impact of e-filing on payment and e-filing on tax evasion and avoidance.

This research sought to examine the factors causing negative perceptions of internal audit and the impact on the performance of the internal audit function. The researcher used questionnaires to collect data. There were 78 questionnaires distributed and 69 were received giving a response rate of 88.46%. The researcher used managers, section heads, supervisors and clerical staff as respondents. The research used exploratory and qualitative techniques. The causes of negative perceptions were agreed by 78% of respondents and some of the causes of negative perception were; auditors failure to meet expectation gap, bad reputation of an auditor, the quality of audit staff, level of professional competence and the absence of independence and objectivity in internal audits. The research proposed strategies which can be used to improve perceptions about internal audit as follows: Internal audit needs to adopt a new mindset in view of the many changes that are taking place in the business environment, to correct the anomalies when you receive a qualified audit opinion and correct the errors rather than change the auditor, in the prevalence of financial scandals, intense focus on corporate governance. Auditing can be improved by getting adequate support from management, recruiting qualified and professional auditors and management can improve internal auditing by demonstrating commitment to implement audit findings.

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.

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Despite the tourism sector having great potential for growth in Zimbabwe, the contribution of wildlife to the country"s GDP has decreased in the post 2000 era. This makes it necessary to examine practices in wildlife management to determine the strategies that might enhance sustainable tourism especially in protected areas. A self administered questionnaire was given; face to face interviews and focus group discussions were conducted as primary data collection tools. Despite all efforts made to control and protect wildlife, there is need for involvement of local communities in wildlife management as community-based conservation in particular has been subjected to a series of scathing criticism and it has become increasing unacceptable to advocate for a return to more coercive forms of conservation. The study recommends that the Zimbabwe National Parks and Wildlife Management Authority to integrate their efforts with those of the private sector. Effective conflict prevention mechanisms need to be developed together with the communities especially in the implementation process.