Theses and dissertations (Accounting and Informatics)

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A multidimensional analysis of integrated reporting practice and its impacts on firms’ valuation : evidence from Sub-Saharan Africa
(2025-10-30) Abbana, Sharanam Sharma; Marimuthu, Ferina; Maama, Haruna
Integrated Reporting (IR) has gained prominence across Sub-Saharan Africa (SSA) as a mechanism for promoting transparency and accountability, yet firms continue to face high capital costs and a persistent quality gap amongst investors and lenders. This study investigates how organisational culture and audit quality mechanisms influence IR quality and whether these factors shape firms’ equity valuation and leverage outcomes. Grounded in a multitheoretical foundation, drawing from the Resource-Based View, Legitimacy, Institutional, Stakeholder and Contingency theories, the research examines when and how IR generates value within SSA’s institutional environment. The inquiry began with a systematic literature review and meta-analysis of 40 empirical studies (2015 - 2024), mapping the determinants, constraints and impacts of IR across SSA. This synthesis identified key evidence gaps and informed the design of the empirical models. The quantitative phase employed a balanced panel of 67 listed SSA firms over 2014 - 2023, using Bloomberg. Econometrics modelling alongside Fixed Effects, Random Effects and with robustness checks were applied to test the study’s hypotheses. Results indicate that only signals that are both costly and diagnostic enhance IR quality. Lower voluntary staff turnover and stable audit fee trajectories significantly improved disclosure quality, while inflated audit committee meeting counts and audit fee volatility carried limited informational value. Equity markets rewarded IR quality reinforced by cultural stability, whereas debt markets valued assurance proportionality penalising extended auditor tenure. These findings are synthesised into a multi-theoretical IR Framework for SSA, linking four interrelated domains, Drivers, Constraints, Strategic Outcomes, and Impacts on Performance, with organisational culture and audit quality acting as moderators between adoption and outcomes. The framework demonstrates that IR effectiveness in SSA is context-dependent, relying on institutional maturity and credible cultural and audit supports. The study contributes empirically by providing large sample evidence connecting IR quality to financing structures in SSA Practically, it offers a policy relevant framework that boards, auditors, regulators, and investors can use to strengthen IR quality and market trust.
Accounting manipulation, corporate governance and financial performance of listed manufacturing firms in South Africa
(2026-03-31) Dzanibe, Banothile Nontsikelelo; Maama, Haruna
Accounting manipulation is widespread among organisations across the world and has been recognised as one of the most pertinent issues in the global marketplace. As a result of this increasingly pervasive practice, the academic community has been challenged to do research to identify the factors that contribute to accounting manipulation and to devise strategies that can be utilised to mitigate its effects. Regrettably, the majority of the research studies on accounting manipulation and its effects have been conducted almost entirely in developed markets. This has resulted in a significant knowledge gap about how to detect, manage, and mitigate the effects of accounting manipulation in developing countries such as South Africa. Dueto the aforementioned research geographical knowledge gap, this research investigates the influence accounting manipulation has on the financial performance of manufacturing firms listed on the Johannesburg Stock Exchange (JSE). As a result, the main aim of this study is to examine the influence of accounting manipulation on the financial performance of listed manufacturing firms in South Africa. The research further investigates the moderating effect that corporate governance has on the link between accounting manipulation and the financial performance of the firms. The manufacturing sector is a significant contributor to the economy of South Africa; hence, the focus on the companies operating within this sector. In addition, manufacturing businesses like Tongaat Hullett and Steinhoff were implicated in the manipulation of their accounting records in 2017 and 2019 respectively, which begs the question as to whether the practice of accounting manipulation is widespread in the sector. The research study employed a quantitative correlational design, utilising secondary data acquired from annual financial statements that were obtained from companies' websites, among other sources. Data was obtained from 50 listed manufacturing firms over the 2016-2022 period. A panel regression method was employed to estimate the relationship among the variables. Accounting manipulation was measured by a discresionary accrual whilst financial performance was measured using return on assets and Tobin’s Q. The findings demonstrated a negative correlation between accounting manipulation and financial performance, indicating that accounting manipulation does nt result in an improved financial performance. In addition, the evidence showed that the impact of accounting manipulation is much lessened by audit quality and board qualifications. The results imply that although short-term increases in profitability may come from profits management, over time it reduces the company’s value. Reducing these risks mostly depends on efficient corporate governance, especially with regard to audit quality and board knowledge. The findings imply that the manufacturing sector needs a more robust execution of governance frameworks and the adoption of principled financial procedures to ensure sustainable growth and transparency. It is necessary for policymakers and regulators to create and implement more stringent regulations and processes to guarantee that publicly traded corporations disclose their financial information in a manner that is more honest and ethical.
Towards a transformative higher education curriculum model in smart tourism within the Fourth Industrial Revolution for accommodation establishments in KwaZulu-Natal
(2025-09-04) Razack, Fathima; Naicker, Nalindren; Reshma, Sucheran
The swift progression of Fourth Industrial Revolution (4IR) technologies has revolutionized operations within the Tourism sector, generating an urgent requirement for higher education institutions (HEIs) to integrate digital competencies into Tourism curricula. Guided by the Technology Acceptance Model (TAM) and the Innovative Technologies Framework for Hospitality and Tourism Curriculum Development, this study sought to develop a Transformative Higher Education Curriculum Model for the integration of 4IR into Smart Tourism education in KwaZulu-Natal (KZN). Five research objectives guided the study, emphasizing Smart Tourism adoption in accommodation establishments, the essential 4IR skills for employability, curriculum alignment within higher education institutions, and industry perceptions of Tourism graduates' technological preparedness. A mixed-methods explanatory sequential design was utilized. In Phase 1, quantitative data were gathered via a structured survey distributed to staff within accommodation establishments in KZN. In Phase 2, qualitative data were collected via semi-structured interviews with accommodation managers and through a document analysis of Tourism curriculum programs provided by universities in KZN. Survey data were analyzed employing both descriptive and inferential statistical methods, whereas interview transcripts and university handbooks were examined through thematic and content analysis. Triangulation improved the validity and comprehensiveness of the findings. The findings indicate that, although Smart Tourism and Fourth Industrial Revolution technologies such as artificial intelligence, the Internet of Things, and digital marketing tools are progressively adopted within the accommodation sector, tourism graduates exhibit notable skills deficiencies, especially in computer literacy, industry-specific software, and digital competencies. Curriculum analysis further emphasizes a discrepancy between current higher education institution offerings and industry requirements, highlighting a pressing need for curriculum reform. The primary contribution of this study is the development of a Transformative Curriculum Model for incorporating the Fourth Industrial Revolution into Smart Tourism education, which advocates for the integration of digital competencies throughout core, major, and elective modules, enhanced by experiential learning, industry collaborations, and internationalization. Furthermore, a prototype mobile application was created to evaluate employees' technological preparedness within accommodation establishments, providing practical benefits to the industry. Overall, the study offers a strategic framework for higher education institutions to cultivate digitally adaptive graduates prepared for a Fourth Industrial Revolution-driven tourism economy.
A context-aware word embedding model for morphologically rich languages using Sesotho sa Leboa as a case study
(2026-03-31) Masethe, Mosima Anna; Ojo, Sunday O.
Meaning conflation deficiency (MCD) is a major issue in natural language processing (NLP) to improve low-resource languages with complex morphologies. This research study tackles the MCD problem in word vector space (WVS) word embedding (WE) models, that struggle with polysemous words. The study explored optimization strategies and graph-based architectures to resolve sense ambiguities in resource-limited environments. A computational experimental design (CED) assessed traditional neural models (BiLSTM, NNLM, CNN), transformer models (BERT, RoBERTa, ELECTRA, BART, XLNet, ELMo), and graph-based approaches (domain-specific, integrated and hierarchical). Models were tested on a sense-annotated SsaL corpus with polysemous terms, focusing on ambiguous words. Experimental results showed significant performance gains through optimization. Optimised BART improved accuracy to 96% from 87%, and XLNet increased precision to 92% from 83%. CNN models with dropout regularization saw the largest F1-score improvement, rising from 69% to 98%, highlighting regularization’s importance for semantic sparsity. McNemar’s test (p < 0.05) confirmed the improvements as significant across all models. The model was optimised using morphology-aware preprocessing, context-sensitive attention, SMOTE to address class imbalance, and tailored dropout regularisation to reduce overfitting. Graph-based approaches excelled, with the domain-specific graph achieving near-perfect scores (98% precision, recall, F1-score, accuracy) by integrating linguistic knowledge. The integrated graph maintained a strong performance (88% across metrics), utilizing sentence similarity, domain indicators, and clustering. The hierarchical graph, with moderate results (83-86%), highlighted the importance of graph granularity in disambiguation. ROC curves (AUC 0.90-1.00) and confusion matrices validated the effectiveness of graph methods in capturing disambiguation cues, outperforming distributed representations with limited data. The analysis showed performance differences among model families. BERT was the strongest baseline (87% accuracy, 60% F1-score), followed by Multilingual BERT (89% accuracy, 55% F1). Multilingual models were inconsistent—Multilingual RoBERTa only had 53% accuracy and 17% F1-score—indicating poor representation of Bantu morphological structures. Models performed well on frequent senses such as “location” but struggled with infrequent senses such as “time”, highlighting issues with class imbalance and data scarcity. Ablation studies highlighted key architectural insights for low-resource settings. The encoder-only BART configuration achieved approximately 97% of the full model’s overall classification accuracy, showing that reduced architectural complexity resulted in only a minor loss in predictive performance, suggesting that computationally efficient implementations can preserve predictive effectiveness while reducing model complexity. XLNet’s permutation-based attention effectively handled long-distance dependencies in agglutinative languages. Techniques such as morphology-sensitive tokenization and focused finetuning minimized misclassification errors and enhanced the detection of infrequent word senses across all model categories. This research contributes significantly to computational linguistics and lowresource NLP by showing that MCD requires multi-faceted optimization beyond architectural choices. The domain-specific graph framework bridges data-driven neural methods with linguistic encoding, achieving state-of-the-art performance via domain knowledge and semantic representation. The study proves that transformer models can adapt to low-resource contexts with careful fine-tuning, highlighting limits in current multilingual models for morphologically complex African languages. Findings impact low resourced language technology beyond SsaL, offering a blueprint for word sense disambiguation in morphologically rich languages with limited data. Semantic processing is feasible with constrained resources, promoting linguistic equity in NLP. Limitations include dataset scale, computational resource constraints for hyperparameter tuning, and domain-specific graph construction needing manual lexicon development. Future research should broaden sense inventories, explore crosslingual transfer learning from Bantu languages, develop few-shot learning for new senses, and enhance disambiguation in applications such as machine translation. Creating morphological tokenization for Bantu languages and multilingual models trained on African languages is crucial for advancing computational semantics low resourced communities.
Integrating magnetic resonance coupling with radio frequency energy to wirelessly charge mobile device batteries
(2025-12-09) Ramsaroop, Neetu; Olugbara, Oludayo O.
Mobile devices are rapidly evolving, with new features being continuously integrated into smartphones and an increasing number of apps being developed to enhance user convenience. The convenience of these mobile devices is constrained only by the lifespan of their batteries. The reliance on mobile devices like smartphones necessitates frequent battery charging, which can be inconvenient for users since the device becomes unusable during charging. Additionally, unnecessary charging leads to wasted electricity, a significant concern given the ongoing electricity crisis. Wireless Power Transfer (WPT) offers an efficient solution for charging mobile device batteries without the need for wires. This research aimed to present the results of a WPT prototype circuit that combines magnetic resonance coupling with harvested Radio Frequency (RF) energy to enable wireless power transmission for recharging mobile devices. Initial work on the RF energy harvesting circuit has been conducted, yielding promising results. WPT enables the transmission of energy or power from a transmitting component to a receiving component through a pulsating magnetic field. This process enables electricity to travel wirelessly from a power source, such as harvested RF energy, to an electrical load, like a mobile device battery, without the need for physical connectors, bridging the gap through non-contact transmission. A wireless power system fundamentally relies on a pair of coils: one for transmitting energy and the other for receiving it. The transmitting coil is energized by an alternating current (AC), generating a magnetic field that induces a current in the receiving coil. Harvested RF energy is converted into high-frequency AC through precisely designed electronics embedded within the transmitter. The AC is supplied to a copper wire coil in the transmitter, generating a magnetic field. When the receiving coil is placed near the magnetic field, it induces an alternating current (AC) within the coil. The integrated electronic components in the receiving device then convert the AC into direct current (DC), delivering useful power. The experimental design of the WPT charging circuit, incorporating an RF harvesting circuit and magnetic resonance coupling, has shown promising performance. A mathematical modelling and simulation research approach was employed to integrate magnetic resonance coupling with harvested RF energy in the wireless charging system. The developed model included constructing a WPT charging circuit prototype that incorporated RF-harvested energy and magnetic resonance coupling (magnetic coils). The LTSpice simulation software was utilised to evaluate the feasibility of integrating capacitors into the circuit layout. The study's findings validate the successful development of a WPT charging circuit capable of wirelessly charging a mobile device battery. Furthermore, the research explores an alternative energy storage solution by substituting a capacitor for the mobile device battery.
Innovation impact of adopting recent industrial revolution technologies on modernising the automotive manufacturing industry
(2025-11-04) Nzama, Manqoba Lwazi; Olugbara, Oludayo O.; Moyane, Smangele Pretty
The automotive manufacturing industry (AMI) is undergoing rapid transformation driven by Fourth and Fifth Industrial Revolution (4IR and 5IR) technologies such as artificial intelligence (AI), the Internet of Things (IoT), cyber‑physical systems (CPS), and human–machine collaboration. While these technologies offer significant potential for productivity and competitiveness, their adoption in emerging economies such as South Africa remains uneven due to structural constraints. Existing studies have largely focused on technical and strategic adoption issues with a limited understanding of how technology adoption shapes innovation outcomes and modernisation within the South African AMI. This study addresses this gap by analysing how adoption drivers influence key modernisation outcomes – productivity, workforce upskilling, income growth, and digital commerce. Grounded in the Technology-Organisation-Environment (TOE) framework, the Resource-Based View (RBV), and Human Capital Theory (HCT), and further integrated through the Support‑Driven Capabilities and Innovation Theory (SCIT), the study adopts a quantitative, cross-sectional design. A survey was administered to 248 senior technology and operations leaders across firms listed under the National Association of Automotive Component and Allied Manufacturers (NAACAM) and the National Association of Automobile Manufacturers of South Africa (NAAMSA), yielding 221 valid responses. Measurement validity and reliability were established through pre‑testing, Cronbach’s alpha, composite reliability (CR), and discriminant validity. Structural equation modelling (SEM) with bootstrapping (5,000 resamples) was used to test 48 hypotheses covering direct and mediated relationships between technology adoption drivers – costs, labour availability, and infrastructure – and modernisation outcomes. The findings show that labour availability and technology infrastructure are the strongest enablers of modernisation, exerting significant positive direct effects on productivity (β = 0.792; β = 0.466) and organisational support for upskilling (β = 0.387; β = 0.230). Cost pressures emerge as systemic barriers, negatively affecting most modernisation outcomes. The results further show that digital modernisation depends on both financial flexibility and access to enabling technologies, as reflected in the negative indirect effects of adoption costs on digital commerce (H16, H20, H24 Infrastructure support enhances modernisation through the mediating effects of investment, education, and management, while high costs weaken these pathways and reduce the sector’s ability to absorb advanced technologies. Digital commerce consistently emerges as the least responsive outcome, indicating persistent ecosystem‑level barriers within South Africa’s digital manufacturing landscape. Theoretically, the study extends the RBV by demonstrating that modernisation outcomes are not solely technology-driven but are mediated by organisational capabilities, including investment, education, and managerial support. It further reinforces HCT by illustrating the central role of workforce upskilling in linking technology adoption to socioeconomic outcomes. Through SCIT, the study offers an integrated explanation of how support structures and organisational capabilities interact to drive innovation-led modernisation. Practically, the findings highlight the need for firms to balance cost management with sustained investments in skills and managerial capacity, while policymakers must prioritise infrastructure strengthening and education–industry partnerships to support inclusive digital modernisation in the South African AMI.
A methodology for consistent scenario construction through novel crowdsourcing and advanced impact analysis techniques
(2026-03-31) Thompson, Robyn Cindy; Olugbara, Oludayo O.
The construction of consistent and time-sensitive scenarios plays a crucial role in strategic planning, foresight, and decision making across a wide range of disciplines. By anticipating future trends and uncertainties, scenarios allow organizations and policymakers to better comprehend current situations, prepare for possible futures and mitigate possible risks. However, scenario construction methods are increasingly criticized for time intensive data collection and analysis processes, the influence of cognitive bias, difficulty in handling complex interactions, over-reliance on a limited pool of experts, and inconsistency in assigning judgements, all of which can affect the validity, inclusivity, and utility of the resulting scenarios. In addition to these methodological limitations, traditional scenario construction approaches lack a coherent theoretical foundation. Many methods are grounded in either overly rigid quantitative models or unstructured qualitative exercises, failing to adequately account for the interconnected, dynamic, and interpretive nature of complex socio-technical systems. This study addresses this gap by developing a methodology explicitly grounded in a complementary theoretical framework comprising general systems theory (GST), complexity theory, potential surprise theory (PST) and constructivism. This framework provides the conceptual basis for ensuring structural rigour, embracing dynamic uncertainty, and incorporating diverse perspectives, thereby enabling the construction of scenarios that are both analytically robust and strategically relevant. This study proposes a novel cross-impact analysis methodology for scenario construction that is based on the crowdsourcing process, advanced impact analysis (ADVIAN®), and cross-impact balance (CIB) analysis. The aim is to overcome the limitations of conventional methods by enabling faster, more diverse, and more theoretically grounded scenario development. The methodology was implemented and validated over two practical applications. The first was the adoption of renewable energy and the second artificial intelligence (AI) adoption in higher education. In addition to validating the robustness and scalability of the proposed approach, these applications generate practical, context-specific scenario outputs. For renewable energy adoption, the resulting scenarios provide structured insights into potential transition pathways under varying conditions. For AI adoption in higher education, the scenarios highlight alternative trajectories shaped by institutional, technological, and socio-cognitive factors. These outputs offer actionable value for policymakers, institutional leaders, and other stakeholders engaged in strategic planning within these domains. The primary contribution of this research lies in the development of a novel, theory-driven scenario construction methodology that systematically integrates the crowdsourcing process, ADVIAN®, and CIB analysis within a coherent analytical framework. The study demonstrates how this integration enables faster, more efficient scenario construction, reduces potential bias, and increases the diversity of perspectives. These advancements address the major challenges of traditional scenario planning, such as lengthy data collection and analysis processes and the risk of over-reliance on a narrow pool of expert opinions. This research makes a significant contribution by introducing a novel, scalable methodology, grounded in theory, that blends advanced analytical techniques with crowdsourcing to enhance scenario construction. By strengthening the theoretical foundation, improving methodological efficiency, and expanding the diversity of perspectives, the study provides a practical and academically rigorous approach to scenario planning. Future research can build on this approach to further refine scenario methods and explore broader applications across sectors facing complexity and uncertainty.
The impact of Coronavirus Disease 2019 on the financial performance of retail stores in South Africa
(2025-09) Singwane, Thandolwethu Tshetshelele; Mvunabandi, Jean Damascene; Mgilane, Nolwando Lawrance
The retail sector is widely recognised as a key contributor to economic growth and plays a vital role in national economies. However, the emergence of the novel coronavirus disease 2019 (COVID-19) introduced a level of vulnerability that affected all aspects of life and business. The COVID-19 pandemic significantly disrupted the financial performance of retail companies. Significant revenue losses were due to widespread store closures and government-imposed lockdowns. Nevertheless, the extent to which COVID-19 affected the financial performance of retail businesses has been underexplored. The study aimed to investigate the impact of the COVID19 disease 2019 on the financial performance of retail stores in South Africa and develop a financial performance model suitable for future pandemic scenarios or similar crises. The study was conducted using an econometric approach through panel data analysis, with data drawn from 197 retail companies listed on the JSE, impacted by the COVID-19 pandemic during the period 2017 to 2022. Content analysis was employed to examine COVID-19 disclosures within the annual reports of publicly listed retail companies from 2017 to 2022. Company websites, Statistics South Africa, and McGregor BFA were utilised as data sources. Financial ratios were dependent variables, while retail companies and COVID-19 were treated as independent variables. This approach enabled the identification of analytical trends reflecting changes in financial performance in response to the pandemic. The study revealed an adverse relationship between financial performance and the retail sector. An increase in COVID-19 cases correlated with a decrease in financial performance for retail stores not offering essential goods and services. Additionally, the results showed that the number of COVID-19 cases was negatively and insignificantly associated with Tobin’s Q, indicating that an increase in case numbers corresponded with a decrease in Tobin’s Q or vice versa. The study acknowledged that various factors may have influenced the impact of the COVID-19 pandemic on the financial performance of retail businesses. It is therefore recommended that further research be conducted to identify and examine these contributing factors.
A framework for decision making for ethical consideration in teaching and learning in higher education
(2026-04-01) Naidoo, Tigambery; Rajkoomar, Mogiveny
In a world where there is so much injustice and unfairness particularly regarding vulnerable groups of people, ethical and moral decisions need to be applied to ensure fairness and consistency. Higher education (HE) is regarded as a place of knowledge growth embedded with ethical values and morals. This thesis aimed to gain a deeper understanding of the thought processes used by education practitioners in making fundamental teaching and learning decisions and to develop a framework for ethically conscious decision-making for HE. Students are our main focus in this trajectory of knowledge growth. Therefore, decision-making requires thoughtfulness and consideration of many areas to holistically understand the interconnections of various organisational structures that are fundamental to teaching and learning. The study looks at ethical practices and decisions made by various HE stakeholders that affects teaching and learning. This study is important to assist HE practitioners to re-connect with their duties and focus as professionals. A mixed method approach using explanatory sequential design was employed for this study. The target population for this study included all the academic staff from the six faculties and academic support staff (Centre for Quality Promotions Assurance [CQPA] and Centre for Education Learning and Technology [CELT]) of the Durban University of Technology. The paradigms/theories engaged with were the deontological theory, normative theory, justice theory, ethics of care, and virtue theory. Questionnaires and semi-structured interviews were the instruments used for the collection of data. The findings revealed that the institution places prominence on academic metrics rather than the holistic development of students. Discrepancies between the support and actual implementation of ethical practices revealed further development is needed in the alignment of values with action. Inconsistencies in decision-making are noted in relation to fairness and transparency. Consultation, consistency, listening and transparency are important tools to utilise in decision-making processes. Overall the study has the potential to contribute to social change by stimulating critical thinking, inclusive and equitable learning environments, ethical leadership, and responsible decision-making. The stakeholders that will benefit from this study are the students by way of building an ethical and authentic learning environment, and educators in guiding them in making decisions that are ethical and transparent.
The design of the frugal robot for detecting in-pipe corrosion in the oil and gas sector
(2026-03-16) Mthimkhulu, Zinhle; Adebanjo, Hannah; Adeliyi, Timothy T.
The oil and gas (O&G) sector plays a critical role in sustaining global energy demands, yet pipeline deterioration, particularly corrosion, remains a persistent threat to operational safety and service continuity. While several robotic inspection systems have emerged over the years, most remain prohibitively expensive and inaccessible, leading many South African oil and gas (O&G) companies to rely on slow, traditional inspection methods. This study responds to this gap by designing and developing a portable, and cost-effective in-pipe inspection robot that integrates image acquisition, sensor technologies, and both classical and deep-learning-based corrosion-detection techniques. Guided by a comprehensive review of existing inspection technologies, the research identified key limitations relating to cost, accessibility, and operational constraints, which informed the design requirements of the proposed robot. Lowcost components were systematically selected and integrated into a lightweight platform capable of navigating pipelines of varying diameters using a four-wheel configuration supported by two omnidirectional wheels. A high-resolution camera and sensor suite were incorporated to enable reliable image capture, environmental awareness, and obstacle avoidance. A combination of image processing algorithms, Canny Edge Detection, Sobel Operator, K-Means Clustering, and a Convolutional Neural Network (CNN) was implemented to detect corrosion with improved accuracy. Functional testing demonstrated stable mobility, effective sensor communication, and extended battery performance, validating the robot’s operational feasibility despite initial challenges related to low-light image quality, which were mitigated by upgrading to a higher-resolution camera. The findings confirm that the proposed in-pipe inspection robot can reliably navigate pipelines, acquire and process images, and detect corrosion, offering a practical and economically viable alternative for pipeline inspection in the O&G sector. Overall, the study established a foundation for accessible, scalable, and technology-driven corrosion-monitoring solutions. The research contributes to the field of pipeline inspection by presenting a validated, cost-effective in-pipe inspection robot that improves access to automated corrosion detection and supports safer and more efficient infrastructure maintenance in the O&G sector. The findings show that reliable automated pipeline corrosion detection can be achieved using an affordable robotic approach, thereby enhancing the practical feasibility of deploying smart inspection technologies in resource-constrained operational environments.
The quality of information distributed by clubs and societies to prospective students at a South African university of technology
(2025-12-10) Ngcobo, Lungile Pretty; Ncube, Thandukwazi Richman
The effective distribution of high-quality information within higher education (HE) is foundational, critically shaping student decision-making, fostering engagement, and directly influencing overall satisfaction. While student organizations (clubs and societies) play a pivotal role in enriching campus experiences and guiding students, empirical research on their information distribution quality within South African Higher Education Institutions (HEIs) remains conspicuously scarce. This dissertation directly addresses this scholarly gap by rigorously examining the intrinsic quality of information generated and distributed by these student-led entities. This investigation delineates the core attributes of information quality, including accuracy, integrity, consistency, completeness, validity, timeliness, and accessibility. Concurrently, it explores contextual factors that reinforce or diminish these attributes. Grounded in the Plan-Do- Check-Act (PDCA) cycle and Organisational Information Theory (OIT), the research adopts a qualitative, interpretivist paradigm. This approach facilitated a profound understanding of the lived experiences and nuanced realities inherent in information management within student organizations. Primary data were systematically collected through in-depth interviews and two focus group discussions with 46 participants from 23 clubs and societies at a University of Technology (UoT) in KwaZulu-Natal. This rich qualitative dataset was triangulated with pertinent secondary data from social media platforms and a comprehensive review of academic literature, ensuring a multi-faceted and robust analysis. Findings reveal significant, nuanced variations in student leaders' conceptual understanding of information quality and their practical quality assurance measures. Critically, systemic challenges identified include: the pervasive absence of clear, internally defined information standards; limited awareness among student leadership regarding institutional information governance; and discernible deficiencies in communication and leadership competencies. These factors collectively compromise the reliability and overall quality of information shared by student organizations. Based on these compelling empirical insights, the dissertation advances strategic recommendations. It advocates for HEIs to proactively establish clear information policies and robust, tailored quality assurance frameworks specifically for student groups. Furthermore, it proposes strengthening collaborative partnerships between institutional management and student leadership, alongside targeted training to cultivate superior communication and leadership capabilities. Crucially, aligning institutional practices concerning student information with comprehensive guidelines from the Council on Higher Education (CHE) is underscored as essential. This study concludes by emphasizing the profound need for ongoing scholarly inquiry into quality assurance mechanisms and their measurable impact on student recruitment, retention, and institutional reputation.
An investigation of men’s representation and perceptions in secretarial administrative support roles
(2026-03-31) Mashiyane, Banikele Olivia; Bala, Saroj; Ngibe, Musawenkosi
Years past the dawn of democracy, South Africa has still not yet adjusted to diversifying careers so that diverse groups are free to choose their career paths and are represented in the various career sectors. The trend in various countries such as the United States of America, England, Australia and South Africa is that women continue to be the preferred gender in feminised occupations. This is perceived as odd because when one gender is dominant, dominance should be something that triggers scrutiny. The concern is that with the predominance of one gender, gender issues may be rendered invisible. Systematic work segregation along gender lines is observed in instances where men are assigned policy related work and start off and end their careers in higher status roles with far greater career progression while women occupy lower status jobs with lesser influence and job advancement such as gendered support type roles of typists. The study therefore carefully reflected gendered concepts of ‘masculinity’ and ‘femininity’ in the perception of males employed in secretarial administrative jobs and interrogated the meaning in the use of gendered occupational titles. The research was conducted as a case study at a selected university in KwaZulu-Natal in which mixed methods were employed. The study consisted of a target population of 269 employees forming two main sub-populations, namely: a) University administrative secretaries, and b) University management. Mixed methods surveys were administered within a stratified simple random sample of 108 administrative secretaries as a probability strategy to guarantee equitable chances of each unit being included in the population sample. A total of 10 purposive individual interviews with five male administrators and five management staff members were used as a further method of enquiry. The Statistical Package for Social Sciences (SPSS) version 29.0 software was used to analyse the quantitative responses, and qualitative responses were analysed thematically. Key study results revealed that at the university under study, there existed disparities in the representation of men in the secretarial administrative support jobs, and particularly in jobs of ‘secretary’ which were predominantly held by women. Findings linked the disparities to the negative personal experiences of men in support roles relating to bias and stereotypes rather than their lack of interest in the jobs. Critical barriers identified included: a) companies’ preference for women secretaries, b) perceived role incongruency, c) other men not taking up the job roles, d) degradation on the job, and e) lack of job autonomy. The study therefore sought to underscore the need for addressing and challenging gender stereotypes in the workplace and to promote a more inclusive work environment. It also tabled recommendations and proposed a gender equity plan to address the gender imbalance, including the promotion of gender diversity and inclusion as strategies to mitigate the impact of biases and stereotypes and achieve gender neutrality in the secretarial role.
Institutional resilience strategies, administrative practices, and disaster risk management by Kwazulu-Natal municipalities
(2025-11-01) Mchunu, Nelisiwe Mary-Anne; Nyide, Celani John
This study aimed to investigate the institutional resilience strategies and administrative practices used by KwaZulu-Natal (KZN) municipalities to manage disaster risk. Although numerous studies have been conducted in South Africa on disaster risk management, few have focused on institutional resilience strategies and administrative practices to improve disaster risk management. South African municipal governments are constitutionally required to manage disaster risks; however, empirical data reveal that they fail to do so successfully. Therefore, it is imperative to examine the institutional resilience strategies and administrative practices adopted by municipalities in South Africa to mitigate disaster risk. The research objectives included: to examine institutional resilience strategies adopted by selected municipalities in KZN to manage disaster risks; to determine factors influencing the application of institutional resilience strategies utilised by municipalities in KZN to manage disaster; to identify administrative practices performed by selected KZN municipalities for adaption to disaster risks; to evaluate the adequacy of administrative practices performed by municipalities to adapt to disaster risks; and to formulate an integrated and adaptive strategic framework that strengthens institutional resilience and guides municipalities in South Africa towards proactive and coordinated disaster risk mitigation. A census sampling approach was employed, involving all twenty-five (25) officials responsible for disaster risk management within the selected municipalities, including disaster management practitioners, departmental officials, and municipal coordinators. In-depth interviews were used as the primary data collection method for this project. The study indicates that while both municipalities have adopted resilience strategies, there are disparities in their application, institutional learning processes, and resource distribution. One of the selected municipalities demonstrates more structured administrative practices and resilient networking strategies, while the other one depends on external support and donor-driven initiatives, showing weaknesses in established disaster risk management. The findings indicate the importance of employing integrated, adaptive, and context-specific strategies to enhance municipal resilience and alleviate vulnerabilities to disasters. This study improves academic knowledge and practical disaster management by providing recommendations on enhancing institutional resilience, increasing administrative efficiency, and advancing effective disaster risk governance in South African municipalities.
Development of a digital system for the implementation of administration processes in community non-profit organisations (NPOs) in eThekwini Municipality
(2026-03-31) Moodley-Bhulaye, Egashnee; Rajkoomar, Mogiveny; Ngibe, Musawenkosi
During the COVID-19 pandemic globally, NPOs were under scrutiny with the administration processes. The administration process of non-profit organisations (NPOs) has been a topic of concern, as it has been found to hinder the effectiveness of NPOs in achieving the objectives and delivering services to communities in need. The increasing complexity of administrative tasks within NPOs in eThekwini Municipality necessitates the development of an innovative digital administrative system tailored to streamline administrative processes. Therefore, the main aim of the research was to explore the administrative processes used by NPOs based in eThekwini Municipality in KwaZulu-Natal and to develop a digital system for the NPOs administrative process to improve efficiency. An exploratory qualitative approach was employed. The Unified Theory of Acceptance and Universal Design Principle formed as the conceptual framework for the research study, as guiding tool for the adoption of technology in NPOs based eThekwini Municipality. Purposive sampling was used to select the urban community NPO’s within the eThekwini Municipality for this study. Face-to-face semistructured interviews were conducted with 10 NPO owners and 6 managers. Thereafter, focus group discussion with 40 NPO administrative employees. The findings revealed that NPO staff collectively, identified a range of administrative challenges, including resource constraints, the complexity of regulatory compliance, inadequate technology infrastructure, and the need for streamlined processes. Furthermore, the study findings indicate that manual processes were prone to human errors, such as data entry mistakes, misfiling in record-keeping, which could compromise the integrity of information. In summary, the findings highlighted a clear recognition among NPO staff in eThekwini Municipality seek a digital transformation solution. By addressing the identified challenges and leveraging the insights shared by NPO staff, this study led to the development a digital system that enhances efficiency, fosters collaboration, and ultimately supports its mission of serving the community more effectively. The study recommends a tailor-made administrative digital system that the community NPO’s can implement to ensure that the NPOs can assess performance, track compliance, and make informed decisions without manual administrative hurdles. Additionally, the implementation of the change management strategies to ease the transition to a digital system, communicating the benefits of the new system to all NPO staff members and involve them in the implementation process to foster buy-in and minimize resistance. The proposed digital system ‘UbuntuSmart SA’ not only has the potential to streamline operations but also to empower vi staff, improve job satisfaction, and enable the NPO to adapt to an evolving operational landscape.
A carbon literacy for green innovation and entrepreneurship humanoid robot-assisted digital storytelling model
(2025-04-28) Essien, George; Parbanath, Steven
Climate change has been negatively impacting our environment. The adverse effects of climate change include flooding, drought, rising sea levels, hurricanes, and high temperatures in different regions. The primary source of climate change is the release of greenhouse gases into the atmosphere. Methane (CH4), nitrous oxide (N2O), and carbon dioxide (CO2) are examples of greenhouse gases. Specific human activities contribute to the emission of greenhouse gases into the atmosphere. Fossil fuel combustion is the primary human activity responsible for greenhouse gas emissions. Carbon dioxide is the most prevalent greenhouse gas, accounting for approximately 75% of global emissions. This dominance of carbon dioxide in greenhouse emissions necessitated the concept of carbon literacy to educate individuals and organizations on ways to reduce their carbon footprint. Robot-assisted digital storytelling is a digital storytelling method that uses social robots to tell a story to audiences. From elementary schools to universities, robot-assisted storytelling has been demonstrated to be an effective teaching method. However, no published model exists for developers to create robot storytelling instruction or training. Hence, this thesis proposes a robot-assisted digital storytelling model for carbon literacy training. The study employed the design science research methodology for its activities. The model development process started with the selection of articles that had been published on robot storytelling. The selected articles were analyzed, and the procedures and activities used to create robot storytelling were identified. Those activities and procedures were synthesized to develop the proposed robot storytelling model. The model was experimented with by using it to create digital storytelling, which trained selected undergraduate students on carbon literacy. Similar training was delivered to some students using a narrated PowerPoint presentation for comparison. The two pieces of training were evaluated, and it was discovered that though both trainings improved learning outcomes and motivation, the robot storytelling enhanced the participants' knowledge of carbon literacy better than the narrated PowerPoint presentation. In conclusion, this study proposed a six-element model that enhances learner motivation, engagement, and learning outcomes in carbon literacy training.
Robotic gamification model for climate change literacy for green innovation and entrepreneurship education
(2025-08-13) Oguta, Stephen Ochieng; Ojo, Sunday O.; Maake, Benard M.
This thesis proposes a Robotic Gamification Model for Climate Change Literacy for Green Innovation and Entrepreneurship (RGM-4-CCL4GIE) education, as a sub-Saharan Africa (SSA) contextualized innovative educational solution. Current gamification designs in educational settings often fail to sustain long-term learner motivation and engagement, in that they rely predominantly on predictable extrinsic reward schemes. While these systems can generate initial interest, they struggle to maintain engagement over time, leading to diminished learning outcomes. This challenge is particularly critical in the context of complex, evolving subjects such as climate change education, in which continuous learner involvement is essential for fostering lasting awareness and actionable outcomes. To address this gap in gamification systems design, this research proposes a RGM-4-CCL4GIE education. The model draws upon concepts from the Self-determination Theory, the Operant Conditioning Theory (OCT), and the MechanicsDynamics-Aesthetics (MDA) framework, to create a dynamic system that enables sustained intrinsic motivation and learner engagement. The RGM-4-CCL4GIE education incorporates a randomized badgeawarding plugin which is an intrinsic reward mechanism. This model includes interactive assessments infused with points as gamification elements, utilizing the social robot Nao to enhance learner interaction. This is particularly necessary in sub-Saharan Africa (SSA), where climate literacy is critical for mitigating the socio-economic impacts of climate change. The study employs a Design Science Research Methodology (DSR) to guide the development and validation of the model, which is prototyped on the Moodle e-learning platform and the social robot Nao (SRN). The system’s gamification components such as points, badges, and dynamic rewards are integrated into both desktop and robotic platforms to foster sustained intrinsic motivation and long-term engagement in climate-change literacy and green-innovation entrepreneurship. The RGM-4-CCL4GIE was evaluated with 20 university students, revealing enhanced sustained intrinsic motivation (mean score of 4.58) and long-term engagement (95%). The evaluation data reflected strong positive perceptions, with all subscales (motivation, user engagement, perceived usefulness, perceived ease of use, aesthetics) scoring above 4 (on a 5-point scale), showing significant differences from the neutral point (p<.001) and large effect sizes (Cohen’s d > 1.77). Individual items reflected high agreement on motivation (e.g., “inspires me to continue training”, M=4.75), engagement (e.g., random badges, 95% agreement, p < 0.001), usefulness (e.g., understanding climate change, 75% strongly agree), ease of use (M=4.65), and aesthetics (NAO robot, 95% agreement). Expert evaluation (n=11) further validated the system, with strong ratings for gamification elements (means 4.27-4.55), Carbon Literacy content (4.45-4.64), and HCI (4.27-4.64), although navigation showed slightly more varied opinions (SD=0.78). These findings demonstrate the RGM-4-CCL4GIE’s potential to address limitations of existing gamification systems by promoting sustained motivation and engagement, thus achieving learning outcomes. In offering the innovative approach that combines robotics and gamification with motivational theories, this research contributes to the advancement of educational gamification. The study shows how the theories are combined to generate the robotic gamification theoretical framework, with specific relevance to climate change education. The study not only bridges gaps in current gamification systems but also provides a foundation for future research into sustainable, technology-driven learning models. Through its integration of robotic interaction, random rewards, and motivational frameworks, the RGM-4- CCL4GIE offers a new approach to educational gamification, particularly in addressing the challenges of sustained motivation and long-term engagement in climate-change education.
Towards a multimodal framework for work integrated learning assessments
(2025-08-18) Rakoma, Pamela Portia Thembeka
Work-integrated learning (WIL) is an educational paradigm that allows for the integration of theory with practice to improve student success. WIL provides university undergraduate students with the opportunity of going to industry to apply what they have learnt in the classroom. Successful WIL programmes are heavily depended on three main stakeholders: the academic institution, the student, and industry. However, WIL is important because it provides real-work experience; development of mutual relationships with industry partners and enhances students’ employability. However, WIL is confronted with multiple challenges among is assessments. The aim of the study was to develop a multimodal framework for work-integrated learning using grounded theory (GT). The study had three research questions, namely, how can multimodal platforms be used to assess work-integrated learning? What is the nature of the technology used in multimodal work-integrated learning assessments? and what multimodal framework should be developed for effective work-integrated learning assessments? This study applies Grounded Theory to understand the challenges associated with WIL with particular emphasis on assessment. This study adopted the constructivist grounded theory developed by (Charmaz 2004; 2014). The constructivist grounded theory was chosen because of its simplicity in application, though the theory does have the classical GT themes. Thereafter, the P3 multimodal WIL assessment framework was developed. The developed framework was validated using user-feedback from three expert evaluators who had participated in the study using Charmaz (2004)’s evaluation criteria. Two of the four expert evaluators felt that the P3 multimodal framework will allow academics to understand and implement efficient WIL assessments. The study solicited academics’ views, perceptions, and experiences on multimodal WIL assessments during the COVID-19 lockdown and after. Participants of the study were chosen because of being involved with WIL assessments in DUT. Data collection was mainly face-to-face with two participants opting for online using Ms TEAMS
Digital transformation of South African Maritime Higher Education and Training (MHET)
(2025-03-31) Masuku, Margaret Balungile; Bauk, Sanja; Olugbara, Oludayo O.
Global learning patterns are changing as a result of the digital revolution (DT) in higher education and training, and South Africa's marine industry is no exception. By improving the education, knowledge, and skills of its people, South Africa, a developing country, has the potential to become a developed one. A significant section of South Africa's population did not have access to higher education 25 years ago. There is still room for expansion even though there have been notable advancements since then. This paper explores the digital transformation of South African maritime higher education and training (MHET), focusing on the integration of digital technologies and their implications for curricula, teaching methodologies, and industry collaboration. The maritime sector is facing increasing demands for skilled professionals, with digitalisation playing a pivotal role in the development of competency-based training, simulations, and e-learning platforms. The paper highlights key challenges and opportunities, such as limited infrastructure, digital literacy gaps, and the need for industry-academia partnerships to ensure relevant and future-proof education. Through a comprehensive review of current digital tools, strategies, and initiatives, this study aims to provide a roadmap for advancing South Africa's maritime education system. This paper explores lecturers' understanding of the benefits and challenges related to blended learning (BL), online distance learning (ODL), and virtual exchange or engagement (VE) compared to traditional face-to-face (F2F) teaching and learning at maritime higher education and training (MHET) institutions in South Africa. It also examines policy recommendations and the potential of emerging technologies, such as virtual reality and artificial intelligence, in shaping a digitally competent workforce. Ultimately, the paper advocates for a balanced approach that integrates traditional maritime knowledge with cutting-edge digital practices to enhance the overall quality and accessibility of maritime education in South Africa. The results of this study should assist South African MHET institutions in developing and evaluating the viability of certifying online distance learning (ODL) programs that combine state-of-the-art digital technology, creative teaching approaches, and traditional pedagogy. These ODL programs could be used as a template by MHET institutions in other developing environments if they are implemented successfully
Taxation implications of Bitcoin : a South African perspective
(2025-08-01) Jangaza, Sinegugu Portia Makhosazana; Stumke, O.
Bitcoin, created by Satoshi Nakamoto, came into existence in 2008. Bitcoin is a virtual currency that has gained popularity worldwide, including in South Africa. It can be used as money or a means of payment or can be kept as an asset. For many years, virtual currencies operated free from legal regulations. Its decentralised network offers its users confidentiality because no-one can link any Bitcoin transaction to any user. This research study investigated the South African Taxation treatment of Bitcoin transactions. It also investigated the taxation legislation for Bitcoin transactions of the three countries selected for this study which are Canada, the United States of America and Australia, in order to establish best-practices that can be applied in South Africa. Bitcoin transactions can come into existence from the process of mining; obtained from barter transactions; and when purchased from Bitcoin vendors through the exchange of countries’ fiat money for Bitcoin, thus attracting taxation implications. The first research question was: What are the tax consequences of Bitcoin transactions in South Africa? This study found the following: the South African Revenue Service, cryptocurrencies are considered assets. The amount received or accumulated as per classification of gross income can be calculated using the value of cryptocurrencies. Cryptocurrency transactions can generate revenue that is subject to gross income taxation. The recipient taxpayer must include as gross income the value in South African Rands of a cryptocurrency, paid or accrued to him or her as contemplated in the definition of "revenue asset". It may be considered trading stock to receive Bitcoin with the intention of trading it for goods and services. Research Question Two was: What are the regulations governing, and tax treatment of, Bitcoin in selected countries? The findings can be summarised as follows: The United States of America (USA), Australia and Canada are clear that virtual currencies are not a legal currency and therefore cannot be classified as currency. Canada classifies virtual currencies as a commodity for taxation purposes. The USA and Canada have classified Bitcoin as property and intangible property respectively, which is similar to the approach in South Africa. The definition of a currency for all four countries is similar in the sense that there needs to be physical cash for the amount to be included as gross income for taxation purposes. Moreover, if Bitcoins are acquired with the aim of reselling or investment, Capital Gains Tax comes into play. None of the three nations' definitions of currency apply to virtual currencies. Research Question Three was: What is the difference or similarities between South African income tax consequences of Bitcoin and that of the three jurisdictions chosen for this study? The below is a summary of the results: South Africa, USA, Australia, Canada (specific that virtual currencies are not a legal tender and hence cannot be recognized as currency) Canada Taxes Crypto as a Commodity Bitcoin is labelled property by the USA and intangible property by Canada. This classification attracts Capital gains taxation, which is a similar approach to South Africa. All four nations have comparable definitions of currency, meaning that for an amount to be considered gross income for taxes reasons, actual cash must be present. Consequently, none of the four nations' definitions of currency apply to virtual currencies. Last but not least, virtual currencies are categorised as crypto assets since South Africa's asset definition encompasses assets of any kind, whether tangible or intangible. Virtual currencies were also categorised as commodities or property in Canada. The study recommends on how South Africa might enhance its current tax laws pertaining to Bitcoin transactions. The study also suggests future research that can serve as an extension of this study
The development of a model for decision-making for the adoption and maintenance of the next generation integrated library systems at South African public universities
(2025-07-23) Sikhosana, Regina Balengane; Rajkoomar, Mogiveny; Sentoo, Naresh
The fourth industrial revolution (4IR) has influenced all academic libraries in higher education institutions, and Library and Information Science (LIS) professionals who have accrued their skills and experience over decades are still facing challenges in managing a variety of print and digital resources with limited resources and budgets. It has become imperative in all academic libraries that there is a disparity in the emerging technologies and skills required by LIS professionals in managing library systems. The aim of this doctoral study was to explore the nature and extent of adoption and maintenance of the next generation ILS in academic libraries, to develop a model for the adoption and maintenance thereof. The theoretical frameworks Technological Acceptance Models (TAM), Unified Theory Use of Technology Acceptance Model (UTAUT), Gardner Hype Cycle model, and Siguenza-Guzman framework were used to examine competencies, skills and technological knowledge of the adoption and maintenance of the next generation integrated library system of LIS professionals as managers of library management systems (LMS) in the digital environment. A sequential explanatory mixed method design framed the research approach. During the quantitative phase, a web based exploratory survey was administered to LIS professionals at academic libraries in South Africa. The emerging themes from the web-based exploratory survey was used to design the interview schedule for the second qualitative phase. The results from both phases were analysed and interpreted to present the findings. The results from data collected were then triangulated with the theoretical frameworks and reviewed literature. The key findings revealed that most academic libraries have begun to adopt the maturing next-generation ILS, with early adopters stating that academic libraries need more collaborations through library consortiums to move towards a shared next generation ILS, allowing for increased collaboration while reducing costs on individual software purchases. Consequently, LIS professionals need acquire technical and technological skills to support library users for learning, teaching, and research in the Fourth Industrial Revolution. The study recommends system, methods, and processes that the Library and Information Science sector can implement to ensure that LIS professionals gain the necessary expertise to manage their library management system in the digital environment. Finally, the study proposes the development of a model of decision-making for the adoption and maintenance of next generation ILS for LIS professionals in academic libraries in South Africa.

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