This issue has been available online since 31st October 2024 for the regular issue of October 2024. All articles in this issue (7 original research articles) were authored/co-authored by 20 authors from 9 institutions from 4 countries (South Africa, Indonesia, Philippines and Nigeria), i.e., University of Limpopo (South Africa), Universitas Kristen Maranatha (Indonesia), Directorate General of Taxes (Indonesia), Universitas Pembangunan Nasional Veteran Jakarta (Indonesia), University of Johannesburg (South Africa), Durban University of Technology (South Africa), University of Saint Louis (Philippines), Rhema University (Nigeria), Michael Okpara University of Agriculture (Nigeria).