STAFF: Lecturer

Name: Dr Moses Jachi 

moses.jachi@staff.msuas.ac.zw
LinkedIn

ORCiD 

Designation: Acting Chairperson
Department: Accounting

Qualifications.

Bsc (Hons) Accountancy
Mcom Accounting
PhD Accounting 
Certified Public Accountant (CPA)
Registered Public Accountant (PAAB)

Research Interests:
Audit Quality
Public Sector Accounting and Finance
Public Sector Corporate Governance
Public Policy Analysis and Review

Publications and Conferences

Peer Reviewed and Refereed Academic Journals

  1. Jie Sun; Lewis Makosa; Jinkun Yang; Makosa Darlington; Fangyuan Yin; Moses Jachi (2022). Economic Sanctions and Shared Supply Chains: A Firm Level Study of the Contagion Effects of Smart Sanctions on the Performance of Non-Targeted Firms. European Management Review. DOI: 10.1111/emre.12497
  1. Jie Sun; Lewis Makosa; Jinkun Yang; Fangyuan Yin; Moses Jachi; Wellington Garikai Binga (2021). Externalities of Economic Sanctions on Performance of Intra-Industry Non-Sanctioned Firms: Evidence from Zimbabwe. Scottish Journal of Political Economy DOI: 10.1111/sjpe.12290
  1. Lewis Makosa; Jie Sun; Wellington Garikai Bonga; Moses Jachi; Lovemore Sitsha (2021). Does Economic Policy Uncertainty Aggravate Financial Constraints? South African Journal of Accounting Research DOI: 10.1080/102919542021.1885233
  1. Nazar Maan Abdul Kareem; Emad Kendory; Saleh Mahdi Hamadi; Moses Jachi (2021). Effects of Auditor Rotation and Audit Quality on Corporate Governance Practices in Zimbabwe Local Authorities – A Stakeholder Perspective. Psychology and Education Volume 58 Issue (2)
  1. Moses Jachi and Jonathan. T Satande (2021) IPSAS Adoption as a Proxy to Faithful Representation: Antecedents and Defiant Attitudes towards Implementation of IPSAS in Zimbabwe Local Authorities – An Insight. Academia Letters. DOI: 10.20935/AL3559
  1. Moses Jachi; Jonathan. T Satande; Peter Bhibhi; Nyasha Maganga; Lucia Mandongwe; Calvin Katsande; Phamela Dube; Godwin Shumba; Melania Makumbe (2021). Economic Sustainability in the Absence or Near-Absence of Traditional Risk Mitigation Mechanisms: Ain Insight into Credit Risk and Economic Sustainability of Microfinance Institutions (MFI) in Zimbabwe. Journal of Contemporary Issues in Business and Government. Vol 27 No. 1
  1. Moses Jachi and Jonathan. T Satande (2021) Political Disposition and Conservative Financial Reporting in Zimbabwe – A Hypothesis. Academia Letters. DOI: 10.20935/AL3455
  1. Lewis Makosa; Jinkun Yang; Lovemore Sitcha; Moses Jachi (2020). Mandatory CSR Disclosure and Firm Investment Behaviour: Evidence from a Quasi-Natural Experiment in China. Journal of Corporate Accounting and Finance 31 (4) pp 33 – 47. DOI 10.1002/jcaf.22467.
  1. Moses Jachi; Hussein Kareem; Emad Kendory (2020). The extent of commitment of Iraqi banks to the International Financial Reporting Standard (IFRS) 7: Financial Instruments Disclosures. International Journal of Psychosocial Rehabilitation, ISSN: 1475-7192 Vol. 24, Issue 03 pp 4737-4750.
  1. Lucia Mandongwe; Stanley Murairwa and Moses Jachi (2020). Financial Literacy and Economic Sustainability of Rural Retail SMEs in Zimnbabwe. Evidence from Manicaland Province. IOSR Journal of Business and Management. Volume 22, Issue 05 pp 1-8
  1. Moses Jachi; Abisai Chakaipa; Nevermind Muchongwe and David Chibhoyi (2020). Perception on Participation in Local Development Programs among Youths and Women. Evidence from the City of Gweru. Zimbabwe. IOSR Journal of Humanities and Social Sciences. Volume 25, Issue 05 pp 23-32.
  1. Moses Jachi and Lucia Mandongwe (2019). Audit Committee Attributes and Internal Audit Function Effectiveness. Evidence from Zimbabwe Local Authorities. Research Journal of Finance and Accounting. Volume 10. No. 24. 59-70. DOI: 10.7176/RJFA/ 10-24-07.
  1. Moses Jachi and Nevermind Muchongwe (2019). Economic Sustainability of Small to Medium Enterprises (SMEs) in Zimbabwe: The Impact of Fiscal Incentives and Entrepreneur Work Engagement. Public Policy and Administration Research. Volume 9. No. 12. 17-32. DOI: 10.7176/PPAR/9-12-03.
  1. Moses Jachi and Lucky Yona (2019). The Impact of Independence of Internal Audit Function on Transparency and Accountability. Case of Zimbabwe Local Authorities. Research Journal of Finance and Accounting. Volume 10. No. 5. 64- 77. DOI: 10.7176/RJFA/10-5-06.
  1. Moses Jachi and Lucky Yona (2019). The Impact of Ethics and Objectivity of Internal Audit Personnel on Transparency and Accountability. Case of Zimbabwe Local Authorities. European Journal of Business and Management. Volume 10. No. 7. 108-124. DOI:10.7176/EJBM/11-7-09.
  1. Moses Jachi and Lucky Yona (2019). The Impact of Professional Competence & Staffing of Internal Audit Function on Transparency and Accountability. Research Journal of Finance and Accounting. Volume 10. No 8. 149-164. DOI:10.7176/RJFA/10-8-15.
  1. Moses Jachi; Melania Makumbe and Lucia Mandongwe (2019). Public Procurement and Public Service Delivery in Zimbabwe Local Authorities. A Non-systematic Review. Public Policy and Administration Research. Volume 9. No. 12. 43-48. DOI: 10.7176/PPAR/9-12-05

Conferences

 

  1. Moses Jachi and NevermindMuchongwe (2019). The Impact of Fiscal Incentives and Work Engagement on Economic Sustainability of Small to Medium Enterprises (SMEs) in Zimbabwe. Conference Paper (BEM 19113) – 3rd International Conference on Business, Economy, Management and Social Studies Towards Sustainable Economy (3rd BEMSS) Kuala Lumpur, Malaysia June 19-20, 2019
  1. Moses Jachi (2020). The Impact of Internal Audit Function Quality on Corporate Governance in the Public Sector. Case of Zimbabwe Local Authorities. Conference Paper (JABES-2019-11-E234) – 3rd Asia Conference on Business and Economic Studies (ACBES 2020). University of Economics Ho Chi Minh City, Vietnam August 21-22, 2020. In association with Journal of Asian Business and Economic Studies (JABES).
  1. Emad Kendory and Moses Jachi (2020) Addressing the effects of Coronavirus (COVID-19) in Financial Statements. A Theoretical Study According to Accounting Standards. Paper ID IMCCRT-2020-1003 – International Multidisciplinary Conference on Current Research Trends -2020 (IMCCRT-2020) 19-20 September 2020 Online (Virtual Presentation)

Books

 

  1. Moses Jachi and Silence Masiya (2020). ‘When the Midwife Slumbers During Child Delivery’: An Insight into Zimbabwe-Mozambique Border Security Management – A Tale of Two Decades. Lampert Academic Publishing. ISNB 978-620-2-56424-3