This exploratory and descriptive study analyzed factors influencing employment choice of accounting graduates in higher education institutions in Botswana. Graduates’ preference to type of employer and size of employer were also analyzed. Data was collected through a survey of randomly selected 120 final year undergraduate accounting students from four randomly samples private higher education institutions in Botswana. Also, 60 accounting practitioners were purposively selected for data collection for comparing their perceptions with students on employment preference factors. Data analysis was accomplished using descriptive and inferential statistical tools of mean, frequency, ranking and Chi Square test. Students ranked flexible work schedule and work-life balance, initial salary and, opportunity for advancement as the three most important employment factors while practitioners ranked initial salary, opportunity for advancement and employer reputation and prestige as the three most important employment factors . It was therefore, recommended that employers should not only establish a good reputation but also, should create a conducive socio-economic environment by combining flexible working life with good salary offer to attract and retain employees. Students ranked private accounting jobs as their top preferred jobs. Students preferred large size employers over medium and small size employers. Reasons for preferring private accounting jobs and, large size employers should be investigated enabling accounting employers and, especially small and medium size employers, respectively in formulating appropriate strategies for attracting prospective employees in accounting profession.

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This quantitative study analyzed and predicted gender differences of agriculture graduates’ attitudes towards and challenges in entrepreneurship in Botswana. The study adopted a descriptive and correlational survey research design. A valid and reliable questionnaire was used for data collection through a survey of randomly sampled 149 final year agriculture graduate students (n=149). Inferential statistical tools of Independent t-test and Regression analysis were used for data analysis. The findings of the study determined three important attitudinal factors as: entrepreneurship results in economic growth of a country, employability and income generation and, entrepreneurship improves individual and social growth. Three important constraints in entrepreneurship were lack of land, lack of proper infrastructure and, lack of capital. These top attitudinal factors as well as constraints were the same for the male and female graduates despite of their ranking and importance. A gender difference in students’ attitudes towards entrepreneurship was established while no gender difference in the challenges in entrepreneurship was found. Out of fifteen constraints in entrepreneurship under study, only three constraints namely, lack of land, high competition in market and lack of capital, were determined as significant predictors of the graduates’ attitudes towards entrepreneurship. It is recommended that these three factors be made priorities while making policies for entrepreneurship development in the country. Further study is recommended to explore the perceptions of graduates on the possible ways to improve on these three predicting constraints and explore latent constraints predicting graduates’ attitude towards entrepreneurship. Those findings may provide better ideas in planning policies for entrepreneurial development among agriculture graduates in Botswana.

Observing the importance of stress among employees, this study was conducted to investigate the causes and effects of stress among private secondary school teachers in Botswana. The specific objectives were to identify the causes of work related stress, to find out the effect of work related stress on performance, to explore and suggest ways of preventing work related stress among teachers. The findings of the study should guide the stakeholders especially policy makers towards reducing the stress in teachers. The study was conducted in two phases; pilot phase and final phase. In pilot phase, sampled teachers were interviewed to collect basic information on teachers stress helped in construction of data collection instrument. In the final phase, data was collected through a survey of 90 stratified random sampled teachers using a validated and reliable questionnaire. The data analysis was done through the descriptive statistics whereby mean and standard deviations were calculated. The school policies contradicting with working environment, too much work load (teaching and extra duties) and pupils indiscipline in class were identified the three most important causes of stress among teachers whereas; low morale and motivation, increase in job dissatisfaction and conflict at work place were the three important effects of stress. Effective planning and implementation, prioritizing work and ignoring the stressor environment were identified the three major ways to reduce stress. It was recommended that possible attempts should be made to reduce workload of teachers. Strategies should be devised and implemented to reduce indiscipline among students. Teachers should focus on proper planning and implantation of their work based on priority.

Attitudes and values related to entrepreneurship imbibed by graduates may serve as impediments to future economic growth and development of entrepreneurship. Factors behind the nonchalant attitude towards entrepreneurship by the potential entrepreneur youth need to be identified and their influence remedied. This descriptive and co-relational study analyzed the socio-economic factors determining attitude towards entrepreneurship among graduates in Botswana. A valid and reliable questionnaire was used for data collection through a survey of 149 (n=149) randomly sampled graduates in Botswana. Data was analyzed through descriptive and inferential statistical tools of mean, frequency, independent t-test, one way analysis of variance and multiple regression analysis. Descriptive statistics indicated that the students would like to pursue their future career as entrepreneurs but opposite to the student career ambition, the parents want their children to become future professionals. Findings revealed that eight socio-economic factors namely; gender, program of study, year of study, mothers' education level, mothers' profession, family income level and students career ambition after completion of degree program and parents career ambition ISSN 2332-8851 2018 after completion of degree program have significant influence on the students' attitude towards entrepreneurship. Multiple regression analysis indicated that the socio-economic factors are significant predictors of students' attitude towards entrepreneurship. Furthermore, mothers' education level was the top significant socio-economic factor predicting the students' attitude followed by students' career ambition after completion of the program, the year of study and the program of study. Further research can be conducted to investigate the reasons for gender difference in students' attitude towards entrepreneurship and, reasons for contradicting career ambitions of the students and their parents. Journal of Entrepreneurship and Business Innovation

An effective implementation of Government Accounting and Budgeting System (GABS) is critical to the success of any government business. This mixed method study investigated the effectiveness of Government Accounting and Budgeting System in the public sector of Botswana by analyzing the procedures, benefits, and challenges of the system. An exploratory research design was used whereby a sample of sixty respondents was selected from six government departments in Botswana using a stratified proportionate sampling method. Primary and secondary data collected for the study was analyzed using frequency, percentages, correlation and content analysis. The findings indicated that government accounting and budgeting system promotes efficiency in the public sector, as its introduction is positively related to accountability and decision making in an organization. This system has been effective as it has improved service delivery and saves time. Network connectivity, lack of skilled manpower and access of system by outsiders were the three major challenges whereas increase in qualified personnel, increase in training on GABS and a reliable backups system were determined major strategies to improve the system. Keywords: Accounting system, budgeting system, computerized accounting system, government accounting, GABS

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