https://ijojournals.com/index.php/bm <p><span style="color: #222222;"><span style="font-family: Arial, serif;"><strong>IJO -&nbsp;International Journal of Business Management (E: ISSN 2811-2504 )&nbsp;(P.ISSN: 2384-5961)&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">is an emerging journal, publishing research in the field of </span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">business management</span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">.&nbsp;</span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">IJO - International Journal of Business Management and Business&nbsp;Innovation<strong>&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">is an open-access journal that publishes research on a monthly frequency. We support and accept all articles related to </span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">business management, HR management, financial management, resource management,&nbsp;supply and chain management, Business&nbsp;Innovation<strong>&nbsp;</strong></span></span><span style="color: #222222;"><span style="font-family: Arial, serif;">accounting, etc&nbsp;</span></span></p> <p><span style="font-size: 1.5em;"><span style="text-shadow: #FF0000 0px 0px 2px;">Impact Factor: <strong>4.93</strong></span></span></p> IJO JOURNAL en-US IJO -International Journal of Business Management ( E:ISSN 2811-2504 ) (P.ISSN: 2384-5961) <p>Author(s) and co-author(s)&nbsp;jointly&nbsp;and severally represent and warrant that the Article is original with the author(s) and does not infringe any&nbsp;copyright or violate any other right of any third parties and that the Article has not been published&nbsp;elsewhere.&nbsp;Author(s) agree to the terms that the <strong>IJO Journal</strong> will have the full right to remove the published article on any misconduct found in the published article.</p> https://ijojournals.com/index.php/bm/article/view/1291 <p>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 <strong>succession planning theory with its five scenarios, the scenario</strong> succession planning theory<em> matrix, the </em>conceptual positioning,<em> the <strong>t</strong></em><strong>heoretical contribution and the four&nbsp; o</strong><strong>ptional theoretical propositions</strong> <strong>to the perspective.</strong></p> Dr. Stanley Kavale ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-nd/4.0 2026-05-31 2026-05-31 9 05 01 08 https://ijojournals.com/index.php/bm/article/view/1296 <p style="text-align: justify; text-justify: inter-ideograph;">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.</p> Galibwa Rubasha John Dr. Obiora Peters, Emeka ##submission.copyrightStatement## https://creativecommons.org/licenses/by-nc-nd/4.0 2026-05-31 2026-05-31 9 05 09 44