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Introduction
Tankiso is an accomplished scholar with a decade of dedicated experience within the higher education landscape. His research portfolio is centered on critical contemporary areas, including the transformative impact of digital transformation, the strategic application of artificial intelligence, the essential aspects of financial and non-financial reporting, and the complexities of risk management. He has made significant contributions to academic literature through numerous publications.
Current institution
Additional affiliations
February 2016 - February 2023
March 2023 - September 2024
September 2007 - December 2014
Anglo American Kumba Iron Ore
Position
- Chief Accountant
Editor roles
African Journal of Corporate Governance Research
Position
- Chief Editor
Education
December 2021 - June 2024
September 2017 - November 2019
October 2011 - October 2014
Publications
Publications (150)
The paper aimed to identify the state of supreme audit institutions in adopting advanced technologies and identify technology adoption factors in public sector auditing. This objective was achieved by reviewing documents of the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-e) and the International Association of Supre...
Objective-Arguably, there is a shortage of research on how supreme audit institutions can use cutting-edge technologies to make them more effective and stay up with the evolving audit landscape as we are in the 4IR age. Professional auditing and accounting groups encourage using cutting-edge technologies in accounting and auditing duties. However,...
During the past decade technology has rapidly developed worldwide bringing with it efficiency in processes and the general improvement of human life. This rapid technological development has happened whilst the globe is grappling with sustainability issues resulting in the United Nations (UN) coming up with various initiatives to address these issu...
It is most probable that the pandemic with its disruptive and devastating impact to the economy could have changed the risk profile of the listed companies in different jurisdictions. Based on the fact that the King IV report on corporate governance requires listed companies to disclose risk management in their integrated reports in South Africa, t...
Purpose: The use and usefulness of integrated reports have in the recent time constituted a subject of debate in practice and academic with contradicting findings. However, integrated reports represent a development in corporate reporting necessitated by the growing demand by stakeholders to obtain balanced information about companies on which to m...
Purpose—The objective of this study was to conduct a detailed South African study that sought to explore and analyse the views of South African accountants regarding the factors that affect the adoption of AI in financial reporting. In other words, this study aimed to understand what accountants in South Africa think about the use of AI in their fi...
The transition to sustainable energy for all is a crucial aspect of the sustainable development goals, particularly Goal 7, which underscores the need for clean and affordable energy. This requires the development of digital infrastructure and a strong financial system. As a result, this study contributes to knowledge by exploring the synergies and...
Purpose: This empirical study investigates whether corporate cash holdings impact on firm value and whether this relationship is moderated by managerial ability. With the proliferation of the shareholder value ideology since the 1970s and the growth of corporate cash holdings, investigating how cash holdings are valued by the capital markets is imp...
South Africa is a country with huge income gaps. Further, currently, there is trust deficit that is pervasive in many sectors of the economy which has been fueled by recent corporate scandals. The study sought to determine whether the regulatory and disclosure framework in relation to the executive compensation currently in place is geared to addre...
This chapter discusses digital transformation in enterprise risk management (ERM). ERM is a strategic business discipline that helps organisations achieve their goals by addressing all of their risks and managing the combined impact of those risks in an integrated manner. This approach offers several benefits to an organisation, compared to the tra...
Digital technologies are shaping the industrial revolution, extending beyond industry and influencing markets and customer experiences. Their transformative power is noticeable, particularly in the field of marketing. In this chapter, we discuss the concept of digital transformation in the marketing environment. Digital transformation in the market...
In this chapter, we discuss the overarching concept of digital transformation. We make an argument that literature on digital transformation is dominated by scholars in the developed world. Literature is scarce on the views and case studies in the developing world. This book is an attempt to look at digital transformation from the lenses of scholar...
The concept of digital transformation has garnered considerable attention across many industries, including traditional authorities in South Africa. The objective of this chapter is to improve an understanding of digital transformation within domains governed by traditional authorities in South Africa through a review of relevant literature. Throug...
The purpose of the study was to determine the relationship between corporate misconduct announcements and share prices. The study employed an event study methodology where data was collected from a sample of 30 companies that were listed on the Johannesburg Stock Exchange (JSE). Data collected spanned a period of ten years, from 2011 to 2020. The s...
Orientation: There is little evidence on how managerial traits influence corporate cash holdings decisions.Research purpose: The study investigated the relationship between managerial ability (MA) and the speed of adjustment of corporate cash holdings back to their optimal levels.Research design, approach and method: A quantitative research approac...
This chapter discusses the concept of enterprise risk management. Enterprise risk management is a holistic approach towards managing organisational risks. It differs from the old way of managing risks in silos, which has limitations regarding integrating risks and optimal resource allocation to manage and mitigate risks. The move towards enterprise...
It is proposed that the risk management field relies on information. For instance, to be in a position to identify, assess, and treat the risk, as well as monitor and report on the risk, one would need to have information about that particular risk. In this treatise, we propose three types of complexity. These include those caused by the architectu...
Enterprise risk management in the fourth industrial revolution is a hybrid approach where information is collected in a hybrid manner rather than either the bottom-up or top-down approaches. We argue that, however, whilst the hybrid approach addresses the information leaks, it will be prone to complexities, and could lead to delays. However, it sho...
The fourth industrial revolution is essentially a series of significant shifts in how economic, political, and social value is created, exchanged, and distributed. The advantage of the fourth industrial revolution is the integration of technologies such as big data analytical tools, cloud computing, and other emerging technologies into global manuf...
This chapter maps out the potential changes in enterprise risk management in the fourth industrial revolution to capture the broader information, and to analyse it to gain hindsight, insights, and foresights. Furthermore, this chapter explores the combination of skills needed in the enterprise risk management function. Given that nothing is guarant...
More than 250 emerging technologies have been identified by researchers in the fourth industrial revolution space. However, literature points out that the main fourth industrial revolution technologies revolve around 3D printing, Internet of things (IoT), Artificial intelligence (AI), Big data analytics tools, Cloud computing, Machine learning, Rob...
This book examined enterprise risk management in the fourth industrial revolution. It did this by providing a broader introduction of the fourth industrial revolution and the enterprise risk management in Chapter 1. A detailed account of what the fourth industrial revolution is and what it is not was carried out in Chapter 2. Documenting the fourth...
This chapter provides a high-level introduction to enterprise risk management in the fourth industrial revolution. It outlines the nine chapters that are covered in this book. Following the introduction in Chapter 1, the book details the fourth industrial revolution in Chapter 2. Documenting the fourth industrial revolution, Chapter 2 lays the grou...
Background: Municipalities’ non-performance in terms of service delivery is often considered to be a significant concern that affects the community. Municipalities constitute the most important sphere of government as they operate at grassroot level and are mandated to provide essential services to communities. A lack of governance, poor financial...
Despite the increasing importance of environmental, social and governance (ESG) factors, it is not fully understood whether companies consider these factors when designing compensation plans for their directors. This study investigated the extent to which directors’ remuneration integrates ESG factors. The study sample is made up of JSE-listed comp...
Corporate reputation is a facilitator of legitimacy to increase long-term organisational sustainability. However, little guidance exists on the constructs and items that drive good corporate reputation in the unique context of the African mining sector. This paper identified corporate reputation constructs and items for the African mining sector as...
This study investigates the relationship between ownership structure and quality of non-financial risk disclosure (NFRD). Further, it examines the moderator effect of the Companies Act 2015 on this relationship. We collect data over twelve years from companies listed on the Nairobi Securities Exchange (NSE) in Kenya. Content analysis is used to mea...
Orientation: Rising levels of executive compensation amidst the widening inequality, unemployment, poverty and other socio-economic challenges have raised questions among policymakers, academics and practitioners alike on the best ways to resolve this conundrum.
Research purpose: The main objective of this study was to identify a composite mix of...
Purpose—This research paper presents a framework for screening and evaluating the competencies and qualities of the board of directors in South African state-owned companies (SOCs). Design/methodology/approach—This study conducted a systematic literature review to gather primary data which was used to prepare a questionnaire for two rounds of the D...
Economic, social and governance (ESG) have become topical subjects amidst the deleterious effects of climate change, inequality and similar pressing challenges facing the people and the planet. The main objective of this study was to rank the importance of both the pillars within the ESG model and the five indicators beneath each pillar for the pur...
The COVID-19 pandemic struck the global community in December 2019 in China and by the beginning of 2020, it had spread to many other countries. The pandemic affected people’s lives and most business sectors. Its impact on business organizations warranted disclosure in the integrated reports for information to investors and other stakeholders. In t...
The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018–2019 integrated reports was performed, using the control checklists for the decision usefulness’ qualitative characteristics. The study finds that the integrated re...
This paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step involved a detailed search on journal databases to identify...
The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions. To minimise the untapped revenues, countries all over the world are mapping policy strategies on how t...
COVID-19 has left an unmistakable impression on the world stage. It has altered the global socio-economic landscape, forcing individuals to adapt and embrace new ways of doing business, as well as new ways of life. One of the most significant effects of the pandemic was to hasten the adoption of digital technologies by many areas of the global econ...
Purpose
This study aims to examine the effect of board-related and firm-specific drivers on quality of risk disclosure (RD) by listed firms in Kenya.
Design/methodology/approach
This study uses explanatory sequential mixed-method. The quantitative approach uses content analysis to measure quality of RD and panel data regression to examine the effe...
This study investigated the essentials for institutionalizing technologies for teaching and learning across the three types of universities in South Africa. This was with a view to determining the skills required for teaching and learning in the 4IR era. In order to obtain the data needed for the study, cross-sectional survey design was employed an...
The Fourth Industrial Revolution of (4IR) is associated with disruptions, it has caused organizations in various sectors, education included to change their way of operation as they embrace modern technologies. However, there is insufficient information about the integration and implications of 4IR in the education sector, especially in the private...
This study sought to establish technologies, technological skills and curriculum needs for South African Public Technical Vocational Education and Training (TVET) college students for their relevance and preparation to the working world in the fourth industrial revolution (4IR). This was a qualitative research study with data collected through virt...
The reality of the fourth industrial revolution (4IR) has been forced on the less tech-savvy by the disruptive virus popularly known as covid-19. In this context, the responsiveness of finance professionals to job-related disruptive technology prior Covid-19 is a key indicator to their survival in the 4IR era. The study investigated the extent to w...
Objective: To investigate the relationship between corporate governance board characteristics and dividend pay-out (e.g. dividend pay-out ratio).
Method: A panel regression analysis was undertaken to investigate the relationship between corporate governance board characteristics and dividend pay-out (e.g. dividend pay-out ratio). Data was collecte...
Objective: To investigate the relationship between corporate governance board characteristics and dividend pay-out (e.g. dividend pay-out ratio). Method: A panel regression analysis was undertaken to investigate the relationship between corporate governance board characteristics and dividend pay-out (e.g. dividend pay-out ratio). Data was collected...
S The main objective of this paper is to propose an alternative corporate governance framework for Nigeria's banking sector in view of the recurrent corporate governance breaches reported among Nigerian banks. A questionnaire survey was used to identify factors affecting corporate governance practices among Nigerian banks, test the importance and p...
Historically, AI came into the spotlight driven by allies on the two sides of the Atlantic Ocean, the United Kingdom and the United States. In 1950, Turing put together and published Computing Machinery and Intelligence, which became a seminal work. In the United States, the concept of AI was inspired by science fiction known as Runaround created b...
This chapter discusses strategy implementation. From the onset, it highlights some key definitions of strategy implementation. This discussion is followed by a brief distinction between strategy implementation and strategy execution. Some activities in strategy implementation are briefly outlined, and some factors that firms need to consider as the...
This book examined how various forms of AI could shape the firm’s strategy. The book confines itself to AI forms such as machine learning (ML), natural language processing (NLP) and robotic process automation (RPA). Following the introductory chapter, the book discussed a high-level overview of artificial intelligence in Chap. 2. It discussed the s...
This chapter discusses the concept of robotics, which is followed by a discussion of the robotic process automation (RPA). The benefits of the RPA are also outlined in this chapter. The chapter further explores the RPA in strategy and strategy implementation. Robotics and RPA concepts are often confused. The confusion that occurs may be caused by t...
This chapter provides an overview of the concept of ML. This is followed by a discussion of the growing influence of ML and of the different forms of ML. A brief overview of deep learning is introduced, while the final part of the chapter explores ML in strategy and strategy implementation. It is apparent in the discussion that ML is a concept that...
This book consists of eight chapters dedicated at examining how various forms of artificial intelligence (AI) could shape a firm’s strategy. To assess how AI is likely going to shape a firm’s strategy, the book confines itself to AI forms such as machine learning (ML), natural language processing (NLP) and robotic process automation (RPA). After th...
This chapter discusses the concept of natural language processing (NLP), specifically how the NLP is applied. The chapter further outlines the typical functions of the NLP. In addition, it explores the NLP in strategy and strategy implementation.
This chapter provides a high-level overview of strategy by discussing the historical account of strategy, followed by a discussion aimed at understanding the concept of strategy. It further outlines and discusses processes that firms ought to engage in as they formulate strategy. From the discussions, it is apparent that strategy has long existed w...
Orientation:
Financial inclusion is becoming one of the attractive topics at the global level with policymakers, development partners, governments and financial institutions developing interest in understanding it more deeply.
Research purpose:
The study sought to establish the drivers of financial inclusion in South Africa with a focus on factors...
4IR brings a variety of changes in all the spheres of life, including industry and education. The unprecedented speed of technological innovation characterizes 4IR. Education has attempted to keep up with these changes; however, technology's effectiveness and its challenges are not well documented in this sector. This study seeks to assess the avai...
This study sought to investigate the impact of COVID-19 on the achievement of Sustainable Development Goals with a direct focus on poverty (goal one), taking Zimbabwe as a case study and comparing it to South Africa. The neoclassical economic theory of poverty was used in the analysis. The study used a literature review approach where document and...
The study sought to investigate factors that influence households to choose a health-care facility from among the three groups of health-care facilities in South Africa, which include public health-care facilities, private healthcare facilities, and traditional healthcare centers. Multinomial logistic regression was employed in the analysis. The st...
Orientation: Several breaches continue to occur in Nigeria’s banking sector even with
the litany of regulation put in place. These regulations require that banks disclose certain
types of information, for accountability and transparency.
Research purpose: To determine the extent of corporate governance disclosures in annual
reports of Nigerian ban...
This article sought to determine the readiness of South African public TVET colleges to operate in the 4IR. An assessment of the indicators deemed to prove readiness by the researchers of this study basing on literature was conducted through virtually interviewing public TVET College Principals, Deputy Principals Academic, Human Resources Managers...
This book explains how various forms of artificial intelligence, namely machine learning, natural language processing, and robotic process automation, could provide a source of competitive advantage to firms deploying them compared to those firms that would not have deployed these technologies. The advantages of machine learning, natural language p...
This study endeavoured to identify engagement risk factors which should be assessed by Zimbabwean audit firms before either accepting clients or rejecting them. The objective was achieved through relevant literature followed by interviews conducted with managing audit partners and chief risk officers from a sample of Zimbabwean Audit Firms. The int...
Orcid ID: org/0000-0002-5362-7099 ─Abstract ─ This study reviewed the Stakeholder Theory intending to investigate its usefulness in combating the challenges that affect the world in the fourth industrial revolution. The problems highlighted include cyber warfare, cybersecurity, hacking, climate change, inequality, digital exclusion and job losses....
The study sought to investigate the impact of financial inclusion on poverty reduction in Zimbabwe among the smallholder farmers. It is alleged that financial inclusion can help in achieving seven of the seventeen sustainable development goals (SDGs), which include poverty eradication in all its forms everywhere, ending hunger, achieving food secur...
The study sought to assess the influence of the COVID-19 pandemic in motivating digital transformation in the education sector in South Africa. The study was premised on the fact that learning in South Africa and the rest of the world came to a standstill due to the lockdown necessitated by COVID-19. To assess the impact, the study tracked the rate...
Orientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental disclosures, especially for listed companies. This study explores the environmental information disclosed by mining firms that are listed on the Johannesburg Stock Exchange (JSE) and in essence expects that the level o...
In this chapter, we discuss creative destruction theory. This is defined as the process by which information and communication technology destroys previous technological solutions and lays waste old companies in order to make room for the new companies. One may think about the creative destruction in recent times, where searches were previously don...
In this chapter, we discuss the agency theory. The agency theory is a principle utilized in an attempt to explain the complicated relationship that exists between the owners (principal) and managers (agents) of the business. Based on this, we propose that the agency theory is an attempt to explain the complexity of human behaviour in the principal-...
In this chapter, we discuss the concept of adverse selection, which is a problem that stems from the information asymmetry where a strategic behaviour by the more informed counterparty in a contract works against the interest of the less informed counterparties. We looked at the two ways in which management literature has suggested that it is used...
In this chapter, we discuss the moral hazard. We make a point that it is a concept that cannot be separated from the adverse selection, which is a problem that stems from information asymmetry. Further, we looked at the two ways in which management literature has suggested to manage asymmetric information, adverse selection and moral hazard. These...
In this chapter, we discuss the Laffer Curve. We look at the effect of AI on the curve. Arthur Laffer advanced an argument that changes in tax rates affect government revenues differently in the short term and an extended basis. Initially, the increase in the tax rate would be followed by an increase in tax revenues generated by the government. Thi...
This chapter provides a high-level introduction of artificial intelligence (AI) in economics and finance theories. It describes what AI is and how it is changing the field of finance and economics, particularly some of the key theories embedded in this field. Further, the chapter outlines the 13 chapters that are covered in this book. Following the...
In this chapter, we discuss the Dual-Sector Model, our primary aim being the determination of the impact of AI on the model. In reviewing the literature on the dual-sector model, what is clear is that labour is the crucial factor of production in both the agricultural sector and the industrial sector. It is common cause that in the era that is char...
In this chapter, we discuss the Dynamic Inconsistency theory, which reflects a changing nature of economic agents’ preference over a period of time, and which could result in these preferences differing at some point in the preference continuum; this yields inconsistencies. This means that not all selected preferences are aligned, and that there is...
This chapter pays attention to the Philipps Curve. This theory states that inflation and unemployment have a stable and inverse relationship (Phillips 1958). In this theory, economic growth is expected to generate inflation and more work opportunities, which decrease unemployment. We review how the application of AI would impact assumptions of the...
This chapter introduces David Ricardo’s theory, sometimes known as the Ricardian Model of comparative advantage. Primarily, we intend to examine its underlying assumptions. We do this to lay the ground for understanding the critical pillars of the model. In essence, the Ricardian Model assumed two countries, producing two goods that are homogeneous...
This chapter introduces the growth model. It proceeds to the examination of the tenets of this theory, such as the catching-up growth phenomenon, the steady growth path phenomenon and the cutting edge growth path phenomenon. Further, this chapter introduces artificial intelligence (AI) by presenting two scenarios that seek to explain how AI could a...
In this chapter, we discuss the legitimacy theory and the legitimacy gap. Organizations seek to be perceived by stakeholders as legitimate. Because legitimacy is a moving target, organizations have to be pragmatic. The legitimacy gap will be formed due to the concept of time, which informs the movement of expectations. As time progresses, the envir...
In Chap. 1, we submitted that the world is changing rapidly. We pointed out that there is no other time in history when virtually every aspect, whether it is human life, economies or politics, among other things, has been affected the rapid change brought by developments in information technology (Harari, 21 lessons for the 21st century. Jonathan C...
The study sought to gauge the impact of COVID-19 pandemic in unleashing digital transformation in the education sector in South Africa. In order to gauge the impact, the study tracked the rate at which the 4IR tools were used by various institutions during the COVID-19 lockdown. Data were obtained from secondary sources, mainly newspaper articles,...
Integrated reporting is mandatory for companies listed on the Johannesburg Stock Exchange (JSE). Despite this requirement, companies still exercise discretion about what to disclose, and this gives rise to variation in quality of integrated reports released by these companies. Given the relevance of quality integrated reports to providers of capita...
This study therefore investigates the way the banking sector is exploiting technology in order to reduce missed opportunities and realized risks, whether technology has been exploited in order to integrate different systems, by collecting and analyzing massive volumes of data from an unlimited number of sources across multiple locations. Essentiall...
As Artificial Intelligence (AI) seizes all aspects of human life, there is a fundamental shift in the way in which humans are thinking of and doing things. Ordinarily, humans have relied on economics and finance theories to make sense of, and predict concepts such as comparative advantage, long run economic growth, lack or distortion of information...
Abstract - In this study, São Paulo, as one of the biggest cities in the world, was observed in order to bring fundamental insights to the debate about big cities’ problems solutions, to avoid to become more crowded, congested, and polluted, reducing livability, sustainability, productivity, and economic growth. A simple random sample of 310 worker...
The rising profile of environmental issues, most of which relates to continuous consumption of materials, energy and water by companies, and the continuous accumulation of environmental-related costs, necessitates the need for environmental management accounting (EMA). EMA is regarded as an extension of the conventional management accounting, which...
Research purpose: To examine how the global financial crisis affected the total factor productivity (TFP) of Brazil, Russia, India, China, and South Africa (BRICS) economies.
Motivation for the study: Productivity of BRICS is far below the G-7 and EU-28 countries, even though the economies of Brazil, Russia, India, China, and South Africa together...
The objective of this paper was to examine the perspectives of the preparers of Corporate Annual Reports being Finance Directors of top-listed South African companies on the disclosure of decision-useful information on Human Capital. Using existing literature, a total of 91 Human Capital Disclosure items was developed which formed the basis of surv...
This study was undertaken to ascertain the view of Nigerian Professional Accountants towards legislating cryptocurrency in Nigeria. It also examined four of the ostensible benefits which at the same time constitute risks, from the legislation of cryptocurrency. Quantitative data were sourced from the respondents through the administration of a stru...
The Commission of Inquiry into Higher Education and Training (also known as Heher Commission) observed that TVET colleges are faced with numerous challenges, such as leadership, funding, and infrastructure. In a sector that is expected to play a pivotal role in the economy, but simultaneously faces many challenges as highlighted by the Heher Commis...
The objective of this paper was to examine the perspectives of investment analysts on the significance of Human Capital Disclosures in the Corporate Annual Reports of top South African listed companies when providing investment advice. Using existing literature, a total of 91 Human Capital Disclosure items were developed and this formed the basis o...
