UCT Journal of Management and Accounting Studies (UJMAS)is a path breaking journal that adopts an open source approach to publication, viewing research as a cooperative enterprise between authors, editors, referees, and readers. UJMAS is an open access, peer-reviewed, and refereed journal. The main objective of UJMAS is to provide an intellectual platform for the international scholars. UJMAS aims to promote interdisciplinary studies in Management Studies and Accounting Studies and become the leading journal in these fields.