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Publications (37)
Political engagement helps companies acquire crucial government assets and support. Political engagement enables companies to implement measures that mitigate uncertainty and protect against environmental concerns, which may have a direct influence on their profitability. The objective of this research is to examine the influence of political engag...
This study examined the influence of socio-economic factors on Grade 12 Accounting learners’ performance in the Eswatini Accounting General Certificate Secondary Examination (GCSE). An explanatory sequential, mixed-methods design was used. For the quantitative component of the study stratified random sampling was used to obtain a sample of 400 Acco...
Approximately one-third of the world’s GDP is held by the 500 biggest firms worldwide. Nonetheless, barely 25% of Fortune 500 board members and <6.7% of board chairs worldwide were female in 2021. The aim of this paper is to understand and address gender disparities in the private sector. The study investigated thirty-six companies with the aid of...
International commerce across southern Africa has increased significantly in recent years. This phenomenon has been replicating what has been happening on the African continent as a whole, and it does indicate that the region has significant growth in economic opportunities. Hence, the arrival of the Covid-19 pandemic interrupted international comm...
Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accoun...
Failure to make payments for labour remains a source of concern in the provision of municipal services in South Africa. According to literature, the tradition of failure to make payment rates from the apartheid period, when widespread civic resistance expressed itself via refusing rate paying. The research investigates the influence of South Africa...
Small and medium-sized businesses are widely recognised as the cornerstone of growth in emerging and middle-class countries, and South Africa is no different. They generate many job possibilities and salaries for many individuals who live in cities, making them an essential component of average national production. The main objective of the researc...
This research aims to determine barriers to the expansion of women-owned businesses in rural communities of South Africa. To collect data for the research, a quantitative research approach was adopted. The research focused on 250 female business owners in the northern KZN rural regions of Umzinyakude, Uthukela, and Ugu. According to the survey, the...
The research aim was to examine the level to which Small and Medium-sized businesses in the eThekwini Municipality used financial management engages. In collecting and analysing data from the field, the research project took a quantitative method. The survey included 60 participants from various types of small and medium-sized businesses in eThekwi...
The engineering industry has several obstacles as the worldwide economy slows, including macroeconomic hardship, lack of resources, organizational deficiencies, and an overall incapacity to respond to major concerns. In the past few years, they have gotten increasingly intense and serious. Empirical supply chain administration studies identify impe...
Edible oil manufacturing companies in South Africa generate significant amounts of revenue, which they do not capitalize on. South Africa has no shortage of consumer demand for commodities. The edible oil sector is hampered by poor raw material output in the nation, insufficient financing by value-chain participants, and a shortage of specific effo...
Objective – This study aims to examine the effect of social responsibility on profitability in the Southern African banking industry. Methodology – The study utilized content analysis to evaluate financial statements, including measures of return on assets and return on equity, and social responsibility components based on International Accounting...
In South Africa, inventiveness is a critical factor in expansion and growth, and small and medium-sized businesses have been designated as tools for achieving the societal and economic objectives and innovation outlined in the National Development Plan. The aim of this research is to look at the impact of inventiveness on small and medium-sized pro...
In the main, convergent mixed-methods study on which this article reports, we explored Grade 12 accounting teachers’ experiences of teaching in large classrooms in the Manzini region of Eswatini. As part of teachers’ experiences, the methods that the teachers used to teach were also explored. Purposive sampling was used to select 25 accounting teac...
The objective of this review was to look at the impact of agricultural value chain financing on the profitability of edible oil in South Africa. A historical review's aim is to find all narrative evidence which fits the pre-specified eligibility requirements to respond to a particular study question or hypothesis. The research used a historical nar...
Globally, accounting and finance professions have been tarnished by scandals involving intentional manipulation of financial information. The professional ethics of finance professionals are under scrutiny by the concerned public. This study is informed by the repercussions of these scandals and how they have influenced the public view of the profe...
Since tax represents an inflow of revenue to the government and an outflow of revenue to firms, factors that influence the tax planning activities of firms have gained considerable attention among management, shareholders, policymakers and researchers. Following the impact of taxation on an economy and a firm, the study investigated the factors tha...
This article investigated how employability skills training can be used to foster adolescent girls' and young women's employment opportunities and to improve their employment pathways in South Africa. This study adopted quantitative and descriptive research approaches via longitudinal data collection. Secondary data was collected from 3584 AGYWs us...
Businesses find ways to reduce their tax while the government also establishes laws and policies to prevent tax avoidance. These conflicting objectives and strategies have heightened the interest in establishing the factors that influence firms’ level of tax avoidance. The study examined a country’s institutional and sociocultural elements that inf...
This study examined the influence of teacher-related factors on Grade 12 Accounting learners’ performance in the Accounting General Certificate Secondary Examination (GCSE) in Eswatini. A sequential, explanatory, mixed-methods design was employed. A stratified random sample for the quantitative phase comprised 400 Accounting learners and 80 Account...
Background: A distinct mathematics proficiency is required in the study of accounting. The students’ success depends on attitudes towards mathematics that influence the participation rate of students in accounting modules.
Aim: The main aim of the study was to investigate groupings in pre-service accounting teachers’ attitudes towards mathematics....
In the sequential explanatory mixed methods study reported on here we examined school-based factors contributing to the poor performance of Grade 12 accounting learners’ the GCSE in the Lubombo and Manzini regions of Eswatini. The random sample for the quantitative phase comprised 400 accounting learners and 80 accounting teachers from 10 schools p...
The main objective of this study is to investigate the effects of company attributes on compliance with International Financial Reporting Standards (IFRS). The study used a sample of 46 listed companies on the Johannesburg Stock Exchange (JSE) covering the period from 1993 to 2017. With an average compliance level of 88.21304, it is concluded that...
The purpose of the study was to determine pre-service accounting teachers’ perceptions of the confidence and motivation in doing mathematics in Bachelor of Education Accounting courses at a higher education institution, with the aim of informing higher education heutagogy as it relates to teaching and learning in accounting. This study included a c...
Taxes play a significant role in the social and economic development of counties. On the other hand, taxes represent a significant cost to firms; hence they devise legal ways to reduce their taxes through tax planning. In East Africa, the statutory tax rate of firms averages 30%, which is considered a major burden to the firms. As a result, this st...
The objective of the study is to investigate the relationship between the International Financial Reporting Standard (IFRS 1) and the value relevance (VR) of accounting information. In this study forty-six companies listed on the Johannesburg Stock Exchange during the period 1993 to 2017. Panel data is used to compare the period before and after IF...
The study examined the integrated reporting (IR) practices of listed firms in Ghana. Thirty-three (33) firms listed on the Ghana Stock Exchange from 2005 to 2018 were used for the study. A content analysis method was used to examine 412 annual reports of the firms. The level and trend of the IR practices of the firms were analysed according to a 5-...
Mathematics is integral to the successful study of accounting. The purpose of the study was to determine accounting students’ perceptions of attitudes towards mathematics among their parents and teachers. The setting for this study is a higher education institution (HEI) in KwaZulu-Natal, South Africa. This study included a convenience sample (quan...
This study seeks to establish the relationship between agriculture, industrial output and financial sector
development in South Africa. It uses the Autoregressive Distributed Lag, Error Correction models and Granger causality
techniques to test for long- and short-run relationships. The evidence from the models indicates the presence of a longrun
r...
Pre-service accounting teachers perform a variety of calculations in accounting courses, for example, they calculate and compare company financial ratios, calculate dividends, interests, and variances. Mathematics is thus a crucial tool for performing accounting calculations. This paper reports on a study designed in order to investigate pre-servic...
Accounting and mathematics are closely related. There is little mathematics content that a profound relationship exists between mathematics and accounting. There is, however, a limited understanding of the nature of this relationship and the extent to which mathematics influences the teaching and learning of accounting. Accounting scholars perform...
p> Background: In South Africa, there is a shortage of black chartered accountants, with some progress being made in transforming the industry. Accounting firms’ managers must be prepared to effectively manage the increasing diversity of the profession.
Aim: The purpose of the study was to identify the managerial competencies required by accountin...
Mathematics proficiency has an acknowledged impact on students’ accounting grades. Success in this core business subject is dependent on students’ mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students’ attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales (F-SMA...
