The Scenario Succession Planning Theory

2026-06-01T06:18:48+00:00

The main purpose of this paper was to disintegrate the myth about succession planning especially on its ability to ensure organizational continuity and stability by proposing and introducing the Scenario Succession Planning Theory. The paper has brought up an introduction to succession planning, proposed the scenario succession planning theory with its five scenarios, the scenario succession planning theory matrix, the conceptual positioning, the theoretical contribution and the four optional theoretical propositions to the perspective.

Accounting Utilisation Efficiency of the Rwanda Green Fund and Economic Performance in Rwanda (2015–2024)

2026-06-19T08:39:56+00:00

In an era of rising climate finance, impact depends not only on the volume of funds mobilized but on how transparently they are managed and efficiently utilized to drive economic growth. This study examines the effect of accounting transparency and utilisation efficiency on macroeconomic performance in Rwanda, focusing on the Rwanda Green Fund (FONERWA) over the period 2015-2024. A quantitative time-series approach was adopted using audited financial data and national macroeconomic statistics. Descriptive statistics and regression analysis were employed to analyze the data. The study is based on ten annual observations covering accounting, fiscal, and macroeconomic indicators related to utilisation efficiency and economic performance. A census approach was used to include all available data for the period. Findings show that the execution rate improved over time but fluctuated due to implementation challenges. A positive relationship exists between execution rate and real GDP growth. However, regression results indicate that execution rate has a positive but statistically insignificant effect on GDP growth (β = 0.693, p = 0.132). Inflation (β = -0.191, p = 0.573) and government expenditure (β = -1.045, p = 0.233) show negative and insignificant effects, reflecting broader macroeconomic complexities. The study concludes that while accounting-based utilisation efficiency contributes to economic performance, its impact remains weak and influenced by structural and institutional factors. It recommends strengthening financial management systems, improving project implementation, and enhancing disbursement efficiency to maximize the economic benefits of climate finance in Rwanda.

IJO -International Journal of Business Management ( E:ISSN 2811-2504 ) (P.ISSN: 2384-5961)

The Scenario Succession Planning Theory

Accounting Utilisation Efficiency of the Rwanda Green Fund and Economic Performance in Rwanda (2015–2024)