Research Publications (Accounting and Informatics)

Permanent URI for this collectionhttps://hdl.handle.net/10321/212

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Benevolent leadership within the context of management education : content areas for inclusion in curricula
(Russian Journal of Agricultural and Socio-Economic Sciences, 2025-12-1) Bhagwan, Dharmesh Natvarlal
Benevolent leadership has shown great promise in supporting employees wellness, whilst addressing societal and environmental ills. This study sought to explore the extent to which benevolent leadership was considered in management education and to gather data related to which specific content areas need to be included in a course on benevolent education. Through the use of professional contacts, 350 managers with benevolent leadership qualities, were invited to participate in the study, by completing a self-administered survey questionnaire. After 314 questionnaires were received, the data was analysed using a quantitative statistical analysis package (SPSS) to analyse the data. The study found a significant gap related to the inclusion of benevolent leadership in management education. It further found huge support for the development of a course that would cover benevolent leadership in education. Specifically, there was significant support for aspects such as ethical decision making, personal and organizational integrity, corporate sustainability and work and family to be included in the design of this module.
A survey on benevolent leadership and its influence on organisational performance in the South African context
(iVolga Press, 2023-10-31) Bhagwan, Dharmesh Natvarlal
Corporate scandals, the deepening global financial and environmental crisis as well as other societal ills have compelled leaders to rethink leadership styles. Recently benevolent leadership has emerged as a contemporary leadership style with promise to advance business ethics, corporate social responsibility, positive organizational building and workplace spirituality. Guided by quantitative research methodology, with a cross-sectional survey research design, 314 leaders were recruited across South Africa, to investigate the characteristics of benevolent leaders and how their leadership style influenced organizational performance. The study found a high level of benevolent leadership qualities and characteristics, amongst the sample, which consequently influenced their organizational performance in the areas of employee morale, productivity and corporate social responsibility.
Acceptance and usage of learning management system amongst academics
(Institute of Electrical and Electronics Engineers, 2017-01-01) Dlalisa, Sizwe Frances
Universities across the globe have invested heavily in a Learning Management System (LMS); however, the adoption and usage is hindered by a number of factors. Recently, a University of Technology (UoT) in KwaZulu-Natal embarked on a major re-circulation drive to embrace student-centred learning. However, this process was stalled by slow maturity use of LMS. Therefore, this paper evaluates the acceptance and usage of an approved LMS amongst academics at a UoT. An e-survey in which 111 academics participated, all having teaching designations, was superseded by semi-structured interviews. A significant finding of the technology acceptance model (TAM) was impugned, in reflecting the gap between low actual usage and high acceptance. Assessments seemed to be given lowest priority, with aspects such as communication and course management receiving highest priority. Little utilized were collaboration tools. Such include blogs, wikis, and a discussion forum. Dedicated training on features of the learning management system, covering its educationally progressive aspects, is of the essence. TAM may require closer scrutiny to account for successful LMS usage at universities.
Adoption of target costing in South African higher education : factors, challenges, and strategic implications
(LPPM of Narotama University Surabaya, 2024-12-18) Thango, Thobelani Sabelo; Nzuza, Zwelihle Wiseman; Marimuthu, Ferina
Purpose: This study explores the factors influencing the adoption of target costing by higher education institutions in South Africa, along with the potential implications for pricing strategies.Design/methodology/approach: Conducted at a selected South African HEI, the research adopts a quantitative approach, utilizing both closed-ended and open-ended questions in a questionnaire survey targeting 52 heads of departments and 15 finance staff members.Findings: The findings reveal that institution size, data management system adequacy, staff collaboration, support, resource availability, lack of expertise, and sector competition significantly impact the delay and rejection of target costing adoption. This study enriches the existing body of knowledge by identifying barriers to the successful implementation of target costing in higher education, suggesting ways for its advanced application in the sector and beyond. Practical implications: This research contributes valuable insights for improving cost management and pricing strategies within HEIs, offering implications for policy and decision-making in the education sector.
Factors affecting the post-implementation adoption and usage of blackboard amongst academics at DUT
(2015-9-21) Dlalisa, Frances Sizwe; Van Niekerk, Brett
Universities around the world have invested heavily in technology which accommodates the digital-age students, and supports their learning experience. Durban University of Technology (DUT) followed the same trend, aligning their strategic planning to revive e-learning by improving pedagogical plans. This exploratory study examined the extent to which various factors influence academics' acceptance and use of the Blackboard system. The system has been deployed but there appears to be resistance on the part of the stakeholder (student or staff members) may result in underutilization. The institution adopted the system in the hope of reaping the rewards such as accessibility, flexibility and self-paced activity. However, such rewards are not always a fait accompli, technology not always being used as expected. Technology Acceptance Model (TAM) was used as a baseline to assess to what extent various factors influence adoption and usage on the proposed model and the model comprises three major factors (i.e., personal, technological, and organizational). A mixed-methods approach using a survey and interviews was employed and extended to all academics at DUT with a teaching responsibility. The results from both electronic survey (e-survey) and interviews revealed factors that seems to be affecting the adoption of the Blackboard system and these factors includes LMS experience, computer skills, and age, particularly in the 41-50 year age group, which indicated a significantly low usage of the system. Upgrading of the system to a more advanced version comprising more features; and increasing the response rate of the technical support staff were revealed by the results.
Relationship between executive remuneration and performance of South African mining companies
(AOSIS, 2024-1-1) Siwendu, Tando O.; Swanepoel, Matthys J.; Stumke, Olive
Orientation: Managers are supposed to manage companies to maximise shareholders’ wealth. Instead, there are long-standing perceptions that managers are rent extractors who maximise their own wealth, implying a misalignment between executive remuneration and company performance. Research purpose: The purpose of this study was to determine the existence of a relationship between executive remuneration and the financial performance of South African-listed mining companies. Motivation for the study: Executive remuneration significantly increased over the past five decades relative to company financial performance. The mining sector was selected due to its susceptibility to external factors and shocks leading to volatility in the financial performance of mining companies. Research approach/design and method: This study was a quantitative archival study, using data from 2015 to 2021, by applying the hierarchical linear modelling technique at a 95% confidence level and a 5% significance level. Main findings: The study found a weak to strong relationship between executive remuneration and company financial performance. Furthermore, an analysis of executive remuneration revealed an increase in short-term incentive payments and a decrease in the fixed salary as a proportion of chief executive officer remuneration. Practical/managerial implications: Because the study found a strong link between executive remuneration and earnings-based financial performance metrics, governing bodies should ensure that financial performance metrics include cash flow-based financial metrics as company earnings are highly susceptible to management manipulation. Contribution/value-add: This study contributes to the existing literature on executive remuneration and will be useful to researchers, shareholders, boards of directors, remuneration committees and policymakers.
Information communication technology integration via Bloom’s taxonomy in accountancy curriculum
(AOSIS, 2023-1-1) Stumke, Olive
Accountants should stay relevant to the business world, making Information Communication Technology (ICT) competencies essential, as highlighted by professional bodies and employers. For this reason, how and when ICT competencies can be integrated into the accountancy curriculum following the guidelines of Bloom’s taxonomy was investigated. ICT competency integration into the accountancy curriculum remains a challenge at South African universities, further highlighted by online teaching during the COVID-19 pandemic. This research followed a qualitative approach. Data collection was done through a literature review of Bloom’s taxonomy, ICT requirements from the South African Institute of Chartered Accountants (SAICA) and employers, responses from a self-developed questionnaire from lecturers of two participating universities focusing on the perceived inclusion of ICT competencies and when these competencies should be taught in the accountancy curriculum. The participants agreed with the inclusion of MS Excel and MS Word with a discrepancy of when. Contribution: Based on the sample selected, the results highlighted that how and when ICT competencies could be integrated is not in line with Bloom’s taxonomy approach. It is recommended that universities integrate ICT competencies for MS Excel and MS Word in the accountancy curriculum through the assignments already available in a structured and scaffolded approach. This research contributes to the body of knowledge of how and when ICT competencies can be integrated into the accountancy curriculum. Higher education must keep up with the fast-changing business environment and aim to transform their learning accordingly through applying Bloom’s taxonomy in a holistic view when integrating ICT competencies within the accountancy curriculum.
Investigating the effect of investor sentiment on stock return sensitivity to fundamental factors : case of JSE listed companies
(Informa UK Limited, 2024-12-31) Fonou-Dombeu, Nyanine Chuele; Nomlala, Bomi Cyril; Nyide, Celani John
This study examines the association between a firm’s fundamental factors and stock returns as well as how investor sentiment influences the association between these variables. The fundamental factors analyzed include accounting variables (earnings yields, change in profitability, and capital investment) and earnings quality measures. Investor sentiment is measured using the South African consumer confidence index. A sample of 1 386 firm-year observations from the companies listed on the Johannesburg Stock Exchange (JSE) between 1990 and 2022 was used. The results show that fundamental factors are related to stock returns, except for measures of earnings quality. Although earnings yields and capital investments cause variation in stock returns, their effects on stock returns are influenced by other variables associated with stock returns. In addition, investor sentiment affects the relationship between fundamental factors and stock returns, suggesting that sentiment influences the outcome of the capital market and the way investors process fundamental information. Profitability seems to be more related to stock returns than other fundamental variables. This study sheds light on how sentiment interacts with a set of fundamental factors and their sensitivity to stock returns and highlights the important role of investor sentiment and accounting information in the capital market.
Homomorphic encryption for genomics data storage on a federated cloud : a mini review
(IEEE Xplore, 2024-4-2) Ewejobi, Philip; Okokpujie, Kennedy; Adetiba, Emmanuel; Alao, Babatunde
This paper provides an analysis and review of the fundamental aspects of securing genomics data on a federated cloud. It highlights the concept of cloud computing and the security issues associated with it. Furthermore, the concept of genomics, ethical and privacy concerns relating to genomics data, and existing attacks on genomics data. Various cryptographic approaches to data breach the importance of employing homomorphic encryption schemes to safeguard genomics data. It discusses security issues in cloud computing, the concept of federation in cloud computing, the genomics concept and cryptographic approaches for protecting genomics data.
Predicting cross-selling health insurance products using machine-learning techniques
(Informa UK Limited, 2024-1-1) Mavundla, Khulekani; Thakur, Surendra; Adetiba, Emmanuel; Abayomi, Abdultaofeek
This study delves into the utilization of Machine Learning (ML) techniques for predicting health insurance cross-selling behavior in South African consumers. The main goal is to create a robust ML model that assists health insurance companies in pinpointing potential customers with higher probabilities of purchasing additional health insurance products. Employing quantitative methodology, the study extracted consumer data and applied various ML algorithms such as random forest, K-nearest neighbors, XGBoost classifier, and logistic regression using Python. Tailored feature engineering techniques were employed to enhance predictive accuracy. Analyzing 1,000,000 customer records with 16 features, Random Forest emerged as the top-performing model, achieving an accuracy score of 0.99 and F1 score of 1.00. The study reveals that customers aged 25–70, with prior insurance and longer service history, are more inclined to purchase additional health insurance products. These findings provide actionable insights for refining marketing strategies, boosting customer acquisition, and increasing revenue.
Bridging the gap between accounting theory and practice : a South African perspective
(2024-8-30) Khumalo, Thembelihle; Mvunabandi, Jean Damascene; Celumusa Makepeace, Chonco
The traditional accounting teaching methods have struggled to prepare accountants for evolving demands of the industry as instances of misconduct by accountancy professionals have been reported from and outside South Africa. The aim of this study was to examine coexistence of accounting theory and practice and the complicated interplay between the theoretical accounting principles and practical implementation in the rapidly evolving and technologically driven digital accounting world. Scoping review of literature methodological framework was employed to examine a wide range of academic sources, which provided a solid foundation for the analysis. The findings shed light on several key factors that influence the alignment of accounting theory and practice, including regulatory compliance, educational reform, technological literacy, cultural sensitivity, socio-economic challenges, and ethical behaviour. The discussion addressed the multiple challenges faced by companies, accounting professionals and regulators and provided valuable insights to bridge the gap between theory and practice. The study suggests a paradigm shift in accounting students' thinking, promoting holistic practices and collaboration between accountants and academia for robust experiential learning and industry-relevant training. This study impacts
A literature review on teaching and learning database normalisation : approaches and tools
(Springer Nature Singapore, 2024) Mbangata, Lubabalo; Singh, Upasana Gitanjali
Database normalisation encompasses the process of arranging data in a recognised and structured way by increasing relations based on identified dependencies. Ineffective normalisation can lead to incompetent and inaccurate database systems. The worth of normalisation in improving and dealing with database systems is a topic of dispute in the studies of information systems. However, there is a dearth of exploration on the active teaching and learning aspects of database normalisation, principally on students’ independent enthusiasm and learning success in grasping the essential concepts. Teaching and learning database systems, particularly for novel students, have been acknowledged as a contest in the field. Instructors face problems in shaping what and how to successfully explain this subject. A systematic review methodology was used to explore the approaches and pedagogies utilised in teaching and learning database normalisation. The analysis intended to categorise, choose, and critically assess appropriate studies to gather and analyse data. The preliminary results propose that various studies rely on online applications for teaching and learning database normalisation. However, most of these studies emphasise more on the procedure of normalisation itself rather than the fundamental concepts. This study highlights the quest for more research on teaching and learning database normalisation, with precise attention to understanding the conceptual aspects. The recommendation stresses the reputation of exploring the essential concepts of normalisation relatively merely focusing on the technical aspects.
Exploring smart manufacturing tools and innovative leadership strategies in small manufacturing enterprises
(Virtus Interpress, 2025) Maphumulo, Dumisani Sydney; Nyide, Celani John
Small and medium-sized enterprises (SMEs) play a pivotal role in an emerging economy, leveraging their agility and market penetration to foster economic growth (Peter et al., 2023). Understanding the dynamics of their growth and sustainability is paramount, particularly in the context of adopting smart manufacturing processes and innovative leadership (Bello et al., 2024). This study aims to investigate the utilisation of smart manufacturing tools and innovative leadership practices among manufacturing SMEs in KwaZulu-Natal, South Africa. A quantitative research approach was employed, utilising census sampling of 102 manufacturing SMEs registered in the Msunduzi Municipality database. The findings revealed a stark limitation in the adoption of robotic technology among manufacturing SMEs, with minimal utilisation of the Internet of Things (IoT) and artificial intelligence technologies. Thus, it indicates that the integration of smart manufacturing processes in KwaZulu-Natal’s SMEs is still in its nascent stage. However, amidst these challenges, the study unearthed a significant presence of innovative leadership practices within the SMEs operating in the manufacturing sector. This presents a unique opportunity for these enterprises to propel the smart manufacturing agenda forward through effective, innovative leadership strategies.
Navigating ethical long-term personal data storage : privacy, security, regulatory challenges, and societal impact review
(2025-9-25) Adedokun, Theophilus; Adedokun, Simeon
Digital data storage is now fundamental to modern society, facilitating the collection and utilization of vast information resources. Yet, the exponential growth of stored data has intensified ethical concerns, particularly regarding long-term retention. This multidisciplinary review synthesizes literature on the ethical implications of long-term data storage, focusing on privacy, security, data ownership, accessibility, sustainability, and societal impact. The study analyzes ethical frameworks encompassing deontology, privacy by design, fair information practices, data minimization, and accountability while examining the responsibilities of organizations, individuals, regulators, technology providers, and ethics committees in upholding ethical standards. Key findings reveal that the ethical landscape of long-term data storage is highly complex and demands a collaborative, multi stakeholder approach. The review concludes by recommending the integration of robust security measures, enhanced user control and consent mechanisms, sustainable storage technologies, and governance frameworks prioritizing fairness, non discrimination, and the public good. These recommendations aim to guide stakeholders toward responsible and ethical data stewardship, ensuring that digital data storage practices remain trustworthy and sustainable amid ongoing technological and societal change.
The Beneish model as a fraud controlmeasure in Zimbabwean state-owned enterprises
(2025-11-17) Mwenje, Wilfred; Stumke, Olive; Moolman, Anneke M.
Research purpose: The research purpose of the study was to determine the effectiveness of the Beneish model as a fraud control measure for Zimbabwean state-owned enterprises (SOEs). Design/methodology/approach: This study adopted a triangulation research approach. Statistically tested, quantitative data from financial statements were validated with the qualitative data derived from Auditor General (AG) reports on Zimbabwean SOEs, and reported fraud issues from newspaper articles on Zimbabwean SOEs. Research findings: The findings revealed that the Beneish model is effective in detecting and preventing fraud, and can be used as an early indication of fraud in the financial statements of Zimbabwean SOEs. This can assist the AG, internal and external auditors, anti-corruption agencies, forensic accountants, and certified fraud examiners with early identification of possible fraud in the financial statements, and will reduce the fraud impact, since faster detection and prevention can potentially minimise financial losses. Policy implication: Fraud indicators (red flags) from the Beneish model can be used as an early indication of potential fraud in the financial statements of Zimbabwean SOEs. This helps the AG, external and internal auditors, anti-corruption agencies, forensic accountants, and certified fraud examiners to identify red flags in the financial statements, earlier. Curbing fraud losses can potentially improve the performance of Zimbabwean SOEs. Originality: Fraud control measures from the Beneish model’s red flag fraud indicators are expected to add value in curbing the occurrence of fraud in Zimbabwean SOEs.
Integrated reporting in Sub-Saharan Africa: a systematic review of outcomes, constraints and impacts
(2025-10-10) Abbana, Sharanam; Marimuthu, Ferina; Maama, Haruna
Integrated Reporting (IR) integrates financial and non-financial information to provide a holistic account of how organisations create and sustain value. While the International IR Framework provided a global reference point in 2013, IR in practice has evolved more broadly, encompassing diverse sustainability and governance disclosures beyond any single framework. Since its emergence, IR has attracted growing international attention, yet its adoption and effectiveness across Sub-Saharan Africa (SSA) remain limited and uneven. This paper conducts a systematic literature review (SLR) of 40 peer-reviewed studies published between 2015 and 2024, guided by PRISMA guidelines, to synthesise evidence on the outcomes, constraints, drivers, and impacts of IR, with an emphasis on SSA. The review addresses four research questions linked to testable hypotheses. Evidence supports that IR enhances strategic outcomes such as transparency, trust, and legitimacy (RQ1/H1), but constraints including symbolic adoption, weak assurance, and fragmented regulation undermine its consistency (RQ2/H2 not supported). Adoption and quality are influenced by both internal capabilities and external pressures (RQ3/H3 partially supported) yet operate inconsistently across contexts. Organisational impacts (RQ4/H4) are mixed: while IR can improve valuation and capital access, outcomes are highly contingent on governance quality, assurance credibility, and institutional maturity. The findings highlight persistent spatial, methodological, and theoretical gaps, underscoring the need for context-sensitive approaches to IR in SSA. This study contributes to theory, practice, and policy by clarifying when, why, and for whom IR delivers meaningful outcomes in emerging markets.
Integrating a digital pedagogy approach into online teaching : are academic librarians at Universities of Technology in South Africa prepared?
(Emerald, 2025-2-24) Omarsaib, Mousin
Purpose This paper aims to explore whether academic librarians at the Universities of Technology (UoTs) in South Africa have the pedagogy and digital skills to implement a digital pedagogy approach for online teaching. Design/methodology/approach A mixed-method approach in the form of a sequential explanatory design was selected to explore the topic in which the quantitative was followed by the qualitative phase. Instruments used included an online questionnaire and semi-structured interviews to explore the pedagogy and digital skills of academic librarians at UoTs in South Africa. Findings The quantitative results and findings revealed that academic librarians lacked the pedagogy and digital skills for online teaching. Similarly, results and findings in the qualitative phase also showed academic librarians lacking these skills for online teaching. Consequently, the results and findings derived from both phases were triangulated and the cohesive nature of the data was absolute. Research limitations/implications (i) Library schools include an elective module covering pedagogy and teaching with technology for librarians; (ii) library professional bodies create opportunities for academic librarians to develop pedagogy and digital skills; and (iii) higher education libraries need to create knowledge-sharing opportunities to improve the pedagogy and digital skills of academic librarians with teaching portfolios. Practical implications Higher education libraries and library schools must promote the teaching identity of academic librarians by helping them improve their pedagogical and digital skills for online teaching. Social implications This topic requires further exploration as academic librarians are fast becoming integrated into the teaching and learning agenda of institutions globally. Originality/value The current study is novel in that it explores the pedagogical and digital skills of academic librarians at UoTs in South Africa for online teaching.
Exploring the integration of indigenous languages into teaching and learning practices at primary schools in South Africa
(Informa UK Limited, 2025-1-1) Omarsaib, Mousin; Matumba, Muvhulawa Romeo; Badenhorst, Patricia; Mohamed, Ghulam Masudh
This systematic literature review explores the integration of indigenous languages (ILs) into teaching and learning practices at primary schools in South Africa. The authors examine the current state and preparedness of teachers in integrating ILs to enhance learning. The PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines were followed to ensure transparency when reporting on the systematic review. Findings suggest that the use of ILs in education stimulates cognitive development, strengthens cultural identity and a sense of belonging, and improves academic performance among learners. Challenges such as insufficient teacher training, a lack of instructional materials and limited policy support hinder effective implementation. The review recommends comprehensive teacher training programmes, the development of culturally relevant educational materials, and robust policy frameworks to support the sustainable integration of ILs in primary education. The authors conclude that future research should explore the implementation of language policies and teaching practices using ILs in South Africa.
Evaluation and comparison of machine learning algorithms for effective image classification with fault-tolerance
(Advances in Artificial Intelligence and Machine Learning, 2024) Dyubele, Sithembiso; Cele, Noxolo Pretty; Mbangata, Lubabalo; Monyeki, Phirime
Image classification is critical in computer vision, with numerous applications ranging from e-commerce to medical imaging. This study provides a comprehensive evaluation of traditional machine learning algorithms for image classification, implementing and analysing novel fault tolerance mechanisms amongst these algorithms. The authors compared the performance of K-Nearest Neighbors (KNN), Decision Trees, Random Forest, and XGBoost on both Fashion MNIST and CIFAR-10 datasets. The comparison was extended to include Support Vector Machine (SVM), Logistic Regression, and Naive Bayes classifiers in order to expand the evaluation of these models on the indicated datasets. Key findings demonstrated the superiority of ensemble methods, particularly XGBoost, which achieved 89.31% of accuracy on Fashion MNIST and 54.93% on CIFAR-10, consistently outperforming other models across various configurations. Random Forest exhibited robust performance as the secondbest model, reaching 87.42% and 51.64% of accuracy on the respective datasets. The significant performance gap between datasets demonstrated the challenges that traditional machine learning models face with complex image data. Implementing the fault tolerance framework in this study has also shown a remarkable effectiveness, achieved a 94.6% recovery rate while maintaining model accuracy within 0.1% of standard implementations. This was achieved with minimal computational overhead (2.3% of training time and 1.8% of memory usage), making it highly practical for production deployments. The system significantly reduced operational failures, decreasing crashes from 5.2 to 0.3 per day and increasing average uptime from 4.3 to 12.0 hours. The study also reveals important insights regarding model scalability and resource requirements, with memory usage varying significantly across models (325MB to 8,923MB). These findings provide valuable guidance for practitioners in selecting and implementing machine learning models for image classification tasks, particularly in scenarios where both performance and system reliability are critical. This research contributes to the field by demonstrating the feasibility of implementing robust fault tolerance in machine learning systems without compromising accuracy while also providing comprehensive performance comparisons across different model architectures and dataset complexities. The developed framework serves as a foundation for building more reliable machine-learning systems for real-world applications.
Bridging the gap between accounting theory and practice : a South African perspective
(CJEAS Ltd, 2024-8-30) Khumalo, Thembelihle; Mvunabandi, Jean Damascene; Chonco, Celumusa Makepeace
The traditional accounting teaching methods have struggled to prepare accountants for evolving demands of the industry as instances of misconduct by accountancy professionals have been reported from and outside South Africa. The aim of this study was to examine coexistence of accounting theory and practice and the complicated interplay between the theoretical accounting principles and practical implementation in the rapidly evolving and technologically driven digital accounting world. Scoping review of literature methodological framework was employed to examine a wide range of academic sources, which provided a solid foundation for the analysis. The findings shed light on several key factors that influence the alignment of accounting theory and practice, including regulatory compliance, educational reform, technological literacy, cultural sensitivity, socio-economic challenges, and ethical behaviour. The discussion addressed the multiple challenges faced by companies, accounting professionals and regulators and provided valuable insights to bridge the gap between theory and practice. The study suggests a paradigm shift in accounting students' thinking, promoting holistic practices and collaboration between accountants and academia for robust experiential learning and industry-relevant training. This study impacts on various stakeholders within the accounting profession, regulators, and South African companies.

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