Research Publications (Accounting and Informatics)

Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212

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Leveraging principal component analysis of crime trends to drive innovation in industry, policy, and society
(EnPress Publisher, 2025-01) Khanyile, Thabiso; Adeliyi, Timothy T.; Aroba, Oluwasegun J.
Given the multifaceted nature of crime trends shaped by a range of social, economic, and demographic variables, grasping the fundamental drivers behind crime patterns is pivotal for crafting effective crime deterrence methodologies. This investigation adopted a systematic literature review technique to distill thirty key factors from a corpus of one hundred scholarly articles. Utilizing the Principal Component Analysis (PCA) for diminishing dimensionality facilitated a nuanced understanding of the determinants deemed essential in influencing crime trends. The findings highlight the necessity of tackling issues such as inequality, educational deficits, poverty, unemployment, insufficient parental guidance, and peer influence in the realm of crime prevention efforts. Such knowledge empowers policymakers and law enforcement bodies to optimize resource allocation and roll out interventions grounded in empirical evidence, thereby fostering a safer and more secure societal environment.
Effect of working capital management on financial performance of a state-owned enterprise in South Africa
(Durban University of Technology, 2022) Ntuli, Sizwe Perfect Ayanda; Nzuza, Zwelihle Wiseman
South Africa’s state-owned enterprises (SOEs) have reportedly found it difficult to conserve their financial position in order to improve financial performance. Working capital management (WCM) is a significant component of financial management practices by which firms can be measured and improve financial performance. The study aims to examine the employees’ perceptions of the effect of WCM on financial performance of an SOE in South Africa. Cross-sectional, quantitative research and questionnaire approaches were used to collect data from 51 respondents. The study identified the gaps in cash management. The regression coefficient suggests that there is a strong causal relationship between WCM and financial performance of the firm (r=0.597; p<0.001). The F test indicates that the relationship is statistically significant (p<0.001). It was found that review of WCM accounts for 35.7% (R2 = 0.357) of the variance in finance performance F (1, 49) = 27.1560, p<.000 and it (review of WCM) is also a significant predictor of financial performance, where the relationship was positive (β = 0.597, p<.001). The study recommends that the SOE considers WCM as a tool for its economic growth.
Factors influencing equity financing within government entities in South Africa
(EconJournals, 2024) Ntuli, Sizwe Perfect; Nzuza, Zwelihle Wiseman; Mbambo, Mzwandile Atkins
Equity financing theorsuggests that firms favour equity financing over debt to mitigate potential external risks and reduce exposure to external scrutiny. The aim of this study is to determine the extent to which various factors influence equity financing decisions within South African government entities. This study investigates the critical factors influencing equity financing decisions within government entities in South Africa. Employing Stata for data analysis, the research utilizes a cross-sectional, quantitative methodology supplemented by questionnaire-based data collection from 51 respondents. The application of Panels corrected standard errors (PCSEs) regression reveals a positive and significant relationship between risk appetite of the company (RAF) and company size (SIZE) with equity financing evidenced by P = 0.000 and 0.037, respectively. The links between reliance on internal funds (RIF) and equity financing is positive and slightly significant at 0.051 level. Based on these results, it is recommended that government entities assess their risk appetite and internal financial resources carefully when considering equity financing, ensuring alignment with strategic objectives and market conditions.
Investing decisions and financial performance of a commercial government agency of South Africa
(Indonesia Strategic Sustainability, 2024-07-16) Ntuli, Sizwe Perfect Ayanda
The financial management of commercial government agencies in South Africa has been beset by challenges in achieving financial performance despite efforts to conserve financial position. Investment decisions present a potential strategy for improving financial performance. Guided by contingency theory, this study seeks to explore the perceptions of finance staff regarding the impact of investment decisions on the financial performance of a selected commercial government agency in South Africa. The study employs a cross-sectional, quantitative research design, utilizing a questionnaire to gather data from 51 respondents. Based on regression coefficients, the analysis reveals a strong positive causal relationship between investment decisions and financial performance. In particular, the beta coefficient indicates that investment decisions significantly predict financial performance (β = 0.827, p < .001). These findings suggest that firms should prioritize investment decisions to improve financial performance and promote growth. Accordingly, we recommend that commercial government agencies prioritize investment decisions to improve financial performance and achieve organizational goals.
Examining front-line administrative services in a selected public higher education institution
(MDPI AG, 2024-04-01) Luthuli, Mthokozisi; Nkomo, Ntando; Moyane, Smangele
The South African government’s commitment to people-friendly public service since 1994 has influenced the quality of service provided by front-line administrative staff in public higher learning institutions. This study explores the experiences of front-line administrative staff at the Durban University of Technology (DUT), focusing on the challenges faced and their impact on teaching, learning, and overall academic activities. Against the backdrop of public higher education institutions (HEIs) in South Africa, the study addresses the persistent challenges in service delivery and the crucial role of front-line administrative staff. Employing a post-positivist paradigm, the research adopts a hybrid methodological approach, combining qualitative and quantitative methods. A survey design is utilized to gather data from first-time entry students (FTENs) enrolled in the Business and Information Management program at DUT, employing convenience sampling and a self-administered questionnaire. The study’s findings illuminate the inefficiencies in front-line administrative services, elucidating their impact on diverse stakeholders and emphasizing the pressing need for enhancement. The study found that the majority of students perceived the services positively, with only a small number expressing dissatisfaction and nearly all participants noted the institution’s adherence to the Batho Pele Principles positively, though a few had contrasting experiences. The findings further revealed areas of improvement for the service. By focusing on the experiences of FTENs, the study contributes to the broader discourse on enhancing service delivery in public higher learning institutions. Addressing these challenges is crucial for the fulfilment of the core mission of HEIs providing quality education and fostering a positive learning environment.
Exploring the adoption of robotics in teaching and learning in higher education institutions
(MDPI AG, 2024-12-01) Phokoye, Samkelisiwe Purity; Epizitone, Ayogeboh; Nkomo, Ntando; Mthalane, Peggy Pinky; Moyane, Smangele Pretty; Khumalo, Mbalenhle Marcia; Luthuli, Mthokozisi; Zondi, Nombuso Phamela
Artificial intelligence (AI) has become a prevalent part of many businesses, including higher education. AI is progressively gaining traction as an instrumental engagement tool in higher education institutions (HEIs). The premise underlying this trend is the potential of robots to foster enhanced student engagement and, consequently, elevate academic performance. Considering this development, HEI’s must probe deeper into the possible adoption of robotics in educational practices. This paper aims to conduct a comprehensive exploration into the adoption of robotics in teaching and learning in the higher education space. To provide a holistic perspective, this study poses three questions: what factors influence robotics uptake in HEIs, how can robots be integrated to improve teaching and learning in HEIs, and what are the perceived benefits of robotics implementation in teaching and learning. A bibliometric analysis and comprehensive review methodology were employed in this study to provide an in-depth assessment of the development, significance, and implications of robotics in HEIs. The dual approach offers a robust evaluation of robotics as a pivotal element needed for the enhancement of teaching and learning practices. The study’s findings uncover the increasing adoption of robotics within the higher education sphere. It also identifies the challenges encountered during adoption, ranging from technical hurdles to educational adjustments. Furthermore, this paper offers guidelines for various stakeholders for the effective integration of robotics into higher education.
The influence of artificial intelligence on the manufacturing industry in South Africa
(AOSIS, 2024-01-01) Nzama, Manqoba L.; Epizitone, Gloria A.; Moyane, Smangele P.; Nkomo, Ntando; Mthalane, Peggy P.
Background: The adoption of artificial intelligence (AI) in manufacturing has the potential to considerably improve productivity, efficiency and sustainability. Artificial intelligence aids with tasks such as data processing and process monitoring, process modelling and optimisation, live fault detection, and process quality assessment in manufacturing processes.Aim: This study sought to obtain a full understanding of the influence of AI on the South African manufacturing industry by exploring how AI technology is impacting productivity, reshaping the workforce, affecting quality control practices and optimising supply chain management among other issues.Setting: Data in this study were obtained from 23 qualitative research publications that address the influence of AI on the manufacturing industry in South Africa published on ScienceDirect, Scopus, Springer, Web of Science and Google Scholar.Method: Multiple correspondence analysis was utilised to analyse associations among quality, productivity, supply chain and workforce transformation in the presence of AI in the South African manufacturing industry.Results: The findings demonstrate a substantial association between the usage of AI and a range of performance measures, suggesting that those organisations embracing AI technology can benefit from greater productivity, quality control and supply chain management. Additionally, findings emphasised the necessity of workforce transformation because of AI adoption.Conclusion: The adoption of AI technology positively influenced the South African manufacturing industry, contributing to increased productivity and quality, and optimising the supply chain.Contribution: This study makes a valuable contribution to the existing body of knowledge as AI adoption in the manufacturing industry in developing countries is only emerging.
Evaluating small and medium-sized enterprises’ resilience in South Africa
(Walter de Gruyter GmbH, 2024-12-01) Msomi, Thabiso Sthembiso; Olarewaju, Odunayo Magret
Abstract Research background: Small and medium-sized enterprises (SMEs) face unique challenges that require a deeper understanding of the mechanisms that contribute to their resilience in a dynamic economic landscape. Purpose: This study investigates the factors that impact the resilience of SMEs, highlighting strategic partnerships, technological advancements, employee engagement, and customer relationships as pivotal elements. Research methodology: Employing Yamane’s formula and purposive sampling, the research involved the distribution of a closed-ended questionnaire via email, resulting in an 85% response rate from 153 SME owners and managers. Results: Utilizing a multiple linear regression analysis, the research findings revealed an adjusted R-squared of 94.50%, signifying a significant influence of the identified factors on SME resilience in South Africa. Notably, the statistical significance of strategic partners management, technology adoption, employee engagement, and customer relationship management (CRM) emphasizes their contributions to SME resilience. Novelty: Enhancing SME resilience involves actively cultivating strategic partnerships for effective disruption anticipation and response. Prioritizing the adoption of relevant technologies, supported by policymakers, can elevate efficiency and adaptability. Crucially, investment in a positive work culture through employee engagement, continuous training, and adaptive human resource strategies is vital. Moreover, businesses should prioritize customer-centric approaches, adopting effective CRM strategies to comprehend customer needs and fortify their market presence.
The impact of COVID-19 on SME profitability : insights from South Africa
(LLC CPC Business Perspectives, 2024-12-09) Maharaj, Avika; Msomi, Thabiso Sthembiso
This study aims to investigate the impact of COVID-19 on SME profitability, performance, and operational efficiency. The data were gathered using a structured questionnaire targeting SMEs affiliated with the Centre for Social Entrepreneurship (CSE), Productivity SA, Johannesburg Chamber of Commerce (JCCI), and Durban Chamber of Commerce and Industry (DCCI). A purposive sampling was utilized, specifically choosing SME owners or senior management representatives. The Krejcie & Morgan formula was used to calculate a suitable sample size of 348, resulting in an 81% response rate with 282 participants successfully completing the questionnaire. The instruments’ dependability was validated by Cronbach’s alpha coefficients of 0.906 and 0.769 for the impact of COVID-19 on SMEs and profitability variables, respectively. The findings indicated that the average effect of COVID-19 on SME was 40.3546, with a standard deviation of 7.61450. The average profitability was 5.4921, with a standard deviation of 1.92297. An analysis using a one-sample t-test revealed that the influence of COVID-19 on SMEs did not show a statistically significant impact (p = 0.156). However, the effect on profitability was statistically significant (p = 0.001). These findings emphasize the diverse consequences of the pandemic on the functioning of SMEs, specifically pointing out considerable decreases in profitability. The study recommends that government agencies and financial institutions increase support for SMEs to help them recover from the profitability challenges brought on by the pandemic. Tailored financial relief programs, accessible credit facilities, and long-term recovery strategies should be implemented to cushion SMEs against future economic shocks.
Firms-specific sustainability reporting among Johannesburg Stock Exchange listed companies : do IFRS S1 and IFRS S2 matter?
(Wohllebe & Ross Publishing, 2024-07) Chonco, Celumusa Makepeace; Mvunabandi, Jean Damascene
This study investigates whether the ISSB sustainability requirements are going to result in a major change in terms of ESG disclosures among the JSE-listed companies. Quantitative content analysis employed. It was underpinned by the positivist paradigm. Secondary data was gathered from the sustainability reports of the top 40 JSE-listed companies based on their market capitalization. Reports spanning 2022-2023. Robustness analysis was entirely performed using descriptive statistics with the aid of STATA. Results reveal that the level of sustainability-related disclosure is not significantly different from ISSB requirements prior to the effective date of IFRS S1 and IFRS S2 (M = 67%). Furthermore, there is an 81% level of disclosure on governance, 43% level of disclosure on strategy, 100% level of disclosure on risk management, and 93% level of disclosure on metrics and targets. This indicates that these companies require more work on strategy to align themselves with ISSB requirements. The study results can aid policymakers, accounting bodies, and regulators in understanding sustainability-related disclosures, harmonizing frameworks, and providing a robust research agenda for future research.
Scholarly discourse of remote forensic auditing and fraud schemes in remote workforce : a scoping review
(Wohllebe & Ross Publishing, 2024) Mvunabandi, Jean Damascene
Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce. The overall intent of this article is to examine the merits, and opportunities of the use of remote forensic auditing techniques in addressing the challenges for internal audits and controls during the outbreak of COVID 19 and beyond in tackling fraud schemes in remote workforce. Scoping review of literature methodological framework was employed. Studies extracted from five electronic databases such as Emerald insight, Springer, Semantic Scholar, Science Direct, IEEE Xplore Digital Library. Data was thematically analysed. The theoretical framework used in this article were Technology-Organisation-Environment (TOE) which consider the influence of technology, organisation, and environment factors on the adoption and implementation of new technology on forensic auditing and the fraud triangle which consider factors behind fraud perpetrators during COVID19. The research results revealed that the use of remoted forensic auditing tools and techniques can potentially address address the weakness of internal controls and audits on fraud schemes during pandemic levels and beyond in the remote workforce. This article contributes to the to the current body of knowledge and deepens understanding on remote forensic auditing tools and techniques on fraud schemes in remote workforce. It also provides further discussion regarding what forensic auditors practitioners, internal auditors and companies can do to adapt and adopt remote forensic auditing techniques, remote forensic software and hardware tools. The study contributed to theoretical and practical contributions and proposes a remote forensic auditing framework to assist all auditors to deepen their remote and digital forensic investigation. Thus, the article recommends remote forensic auditing framework to address the issues of fraud schemes in remote workforce in South Africa context and beyond.
Machine learning evaluation of a hypertension screening program in a university workforce over five years
(Springer Science and Business Media LLC, 2024) Adeleke, Olumide; Adebayo, Segun; Aworinde, Halleluyah; Adeleke, Oludamola; Adeniyi, Abidemi Emmanuel; Aroba, Oluwasegun Julius
Abstract The global prevalence of hypertension continues excessively elevated, especially among low- and middle-income nations. Workplaces provide tremendous opportunities as a unique, easily accessible and practical avenue for early diagnosis and treatment of hypertension among the workforce class. The evaluation of such a Workplace Screening Strategy can give insight into its possible effects. Innovative machine learning approaches like k-means clustering are underutilized for such assessments. We set out to use this technology to analyze the results of our university’s yearly health checkup of the employees for hypertension. An anonymized dataset including the demographics and blood pressure monitoring information gathered from workers in various departments/units of a learning organization. The overall amount of samples or data values is 1, 723, and the supplied dataset includes six attributes, such as year group (2018, 2019, 2021, 2022), Department/Unit (academic and non-academic), and gender (male and female), with the intended output being the blood pressure status (low, normal, and high). The dataset was analyzed using machine learning approaches. In this longitudinal study, it was discovered that the average age for the workforce is 42. Similarly, it was revealed that hypertension was common among employees over the age of 40, regardless of gender or occupational type (academic or nonacademic). The data also found that there was a consistent drop in the prevalence of hypertension from 2018 to 2022. According to the study findings, the use of machine learning algorithms for periodic evaluations of workplace health status monitoring initiatives (particularly for hypertension) is feasible, realistic, and sustainable in diagnosing and controlling hypertension among those in the workforce.
Developing an IoT adoption framework for library management for public tertiary institutions in Ghana
(2024-01-18) Boateng, Frank; Aroba, Oluwasegun Julius; Patel, Sulaiman Saleem
The chapter presents an IoT adoption framework for improving library management practices in Ghana's public tertiary institution. The internet of things (IoT) has revolutionized various industries, including libraries. The chapter aims to define a comprehensive framework that addresses the challenges and needs of Ghana's public higher education institution. Key areas where IoT integration can benefit library operations include resource monitoring, security, user experience, and data analytics. The framework also addresses potential obstacles and concerns related to privacy, security, and infrastructure limitations in the Ghanaian context. The chapter provides valuable insights for academic and administrative stakeholders on using IoT technologies to improve library services and knowledge dissemination in Ghana's public tertiary institution.
Systematic literature review on the application of precision agriculture using artificial intelligence by small-scale farmers in Africa and its societal impact
(EnPress Publisher, 2024) Aroba, Oluwasegun Julius; Rudolph, Michael
The economy, unemployment, and job creation of South Africa heavily depend on the growth of the agricultural sector. With a growing population of 60 million, there are approximately 4 million small-scale farmers (SSF) number, and about 36,000 commercial farmers which serve South Africa. The agricultural sector in South Africa faces challenges such as climate change, lack of access to infrastructure and training, high labour costs, limited access to modern technology, and resource constraints. Precision agriculture (PA) using AI can address many of these issues for small-scale farmers by improving access to technology, reducing production costs, enhancing skills and training, improving data management, and providing better irrigation infrastructure and transport access. However, there is a dearth of research on the application of precision agriculture using artificial intelligence (AI) by small scale farmers (SSF) in South Africa and Africa at large. The preferred reporting items for systematic reviews and meta-analyses (PRISMA) and Bibliometric analysis guidelines were used to investigate the adoption of precision agriculture and its socio-economic implications for small-scale farmers in South Africa or the systematic literature review (SLR) compared various challenges and the use of PA and AI for small-scale farmers. The incorporation of AI-driven PA offers a significant increase in productivity and efficiency. Through a detailed systematic review of existing literature from inception to date, this study examines 182 articles synthesized from two major databases (Scopus and Web of Science). The systematic review was conducted using the machine learning tool R Studio. The study analyzed the literature review articled identified, challenges, and potential societal impact of AI-driven precision agriculture.
A review : the bibliometric analysis of emerging node localization in wireless sensor network
(2023-01-01) Aroba, Oluwasegun Julius; Naicker, Nalindren; Adeliyi, Timothy T.; Gupthar, Avintha; Karodia, Khadija
As research in Node localization in WSN becomes ubiquitous, there is a dire need to interpret and map the increasing scientific knowledge and evolutionary trends so that a firm foundation can be laid for identifying knowledge gaps and advancing the domain. There is a critical need to interpret and map the expanding body of scientific knowledge and evolutionary trends as Node localization research in WSN spreads widely to establish a solid foundation for identifying knowledge gaps and developing the domain. Hence, this study aims to undertake a bibliometric analysis of node localization approaches. The Scopus central assemblage database was searched for titles that included "node localization", "wireless sensor network," and "WSN". A total of 1618 documents were published within the nineteen-study period (2003 - 2022). Microsoft Excel 365, R Bibliometric and Biblioshiny packages were implored for statistical analysis of approved published research articles. This study highlights the trends and current state of node localization research in WSN. It can aid researchers in gaining a thorough understanding of the most recent node localization techniques used in WSN.
Do firm size, stakeholder environment, and internal environmental management influence small medium sized accounting firms to adopt computerised accounting systems?
(Creative Publishing House, 2024) Biyela, Malusi Gabriel; Muhammad, Kamaruzzaman; Marimuthu, Ferina; Zaini, Syeliya Md
Background: In the modern business world, many companies rely on information technology, such as computerised accounting systems, to streamline the preparation of these financial statements. Despite the numerous benefits these systems offer, some organisations still choose to prepare their financial statements manually, exposing themselves to risks such as errors, inefficiencies, a lack of scalability, and limited real-time visibility.Aim: This study examines the influence of firm size, stakeholder involvement, and internal environmental management on the decision of small and medium-sized accounting firms (SMAs) in KwaZulu-Natal, South Africa, to adopt computerised accounting systems. The study uses agency theory to explain the dynamics between the SMAs, who act as agents, and their clients, the principals, who rely on their services to prepare financial statements. Setting: SMAs officially registered with the Durban Chamber of Commerce make up the population frame. Therefore, organisation forms the unit of analysis, which consists of the SMAs located in KwaZulu-Natal, South Africa. Method: This study used a questionnaire survey on 200 SMAs in KwaZulu-Natal, South Africa. Results: This study shows all three factors—firm size, stakeholder involvement, and internal environmental management—significantly and positively influence the decision to adopt computerised accounting systems. Stakeholder involvement, in particular, proves to be the most influential predictor. Conclusion: The introduction of these systems ensures the fast and accurate production of financial information, thus meeting the needs of all stakeholders. Contribution: This study contributes to the existing literature on the factors driving the adoption of computerised accounting systems, with particular focus on the context of KwaZulu-Natal, South Africa.
Developing an IoT adoption framework for library management for public tertiary institutions in Ghana
(IGI Global, 2024-01-26) Boateng, Frank; Aroba, Oluwasegun Julius; Patel, Sulaiman Saleem; Holland, Barbara
The chapter presents an IoT adoption framework for improving library management practices in Ghana's public tertiary institution. The internet of things (IoT) has revolutionized various industries, including libraries. The chapter aims to define a comprehensive framework that addresses the challenges and needs of Ghana's public higher education institution. Key areas where IoT integration can benefit library operations include resource monitoring, security, user experience, and data analytics. The framework also addresses potential obstacles and concerns related to privacy, security, and infrastructure limitations in the Ghanaian context. The chapter provides valuable insights for academic and administrative stakeholders on using IoT technologies to improve library services and knowledge dissemination in Ghana's public tertiary institution.
Adoption of target costing in South African higher education : factors, challenges, and strategic implications
(LPPM of Narotama University Surabaya, 2024-12-18) Thango, Thobelani Sabelo; Nzuza, Zwelihle Wiseman; Marimuthu, Ferina
Purpose: This study explores the factors influencing the adoption of target costing by higher education institutions in South Africa, along with the potential implications for pricing strategies.Design/methodology/approach: Conducted at a selected South African HEI, the research adopts a quantitative approach, utilizing both closed-ended and open-ended questions in a questionnaire survey targeting 52 heads of departments and 15 finance staff members.Findings: The findings reveal that institution size, data management system adequacy, staff collaboration, support, resource availability, lack of expertise, and sector competition significantly impact the delay and rejection of target costing adoption. This study enriches the existing body of knowledge by identifying barriers to the successful implementation of target costing in higher education, suggesting ways for its advanced application in the sector and beyond. Practical implications: This research contributes valuable insights for improving cost management and pricing strategies within HEIs, offering implications for policy and decision-making in the education sector.
An SAP enterprise resource planning implementation using a case study of hospital management system for inclusion of digital transformation
(2023-01-01) Aroba, Oluwasegun Julius; Owoputi, Adefemi Oluwaniyi; Fagbola, Temitayo Matthew
Enterprise resource planning (ERP) system implementation necessitates substantial organizational and technological changes. These will have an impact on system stakeholders with various viewpoints and interests. It is crucial to analyze stakeholders in these situations and others like them to comprehend their attitudes and expectations toward the system. This experience report discusses problems with a medical institution's regular SAP ERP setup. This report includes insights and suggestions based on traditional system experience regarding a project to adopt SAP ERP at a healthcare facility. It ought to be a beneficial resource for all parties participating in the ERP installation process in the public healthcare sector. Many hospitals struggle to implement system analysis programs (SAP) and enterprise system programs (ERP) to assist in their business processes. The SAP ERP System is an integrated and consolidated way of easily flowing information within the organization's department. The authors identified hospitals' failure to implement a suitable SAP ERP system that works under their operations, leading to inefficiencies in their supply chain management process. This study addresses significant operational issues and productivity of the hospital management processes by administering 50 questionnaires and using Cronbach's alpha to analyze the responses. The Cronbach alpha is considered acceptable if the result is above 0.70. Our Cronbach result is 0.77. The benefits and difficulties of using SAP ERP provide a comprehensive review of the operations of Hospital and Healthcare Centre SAP ERP system digital transformations in supply chain management. Furthermore, the authors developed a framework to assist in choosing the proper tracking and transferring of information within the hospital technology that we named hospitec.
Digital realities as tools to enhance blended learning in accounting and auditing education
(Wohllebe & Ross Publishing, 2024) Mvunabandi, Jean Damascene; Marimuthu, Ferina
The main aim of this paper was to critically analyse the merits, demerits, of digital realities in blended learning in accounting and auditing education. This paper adopted qualitative research method which based on content analysis of existing literature performed. This article used a selective bibliography of articles published between 2019 and 2023. A total of 34 articles were selected for this research study from 486 identified through database searches. Preferred Reporting items for Systematic Reviews and Meta-Analysis (PRISMA). Data gathered was entirely analysed and presented using themes. The study’s findings revealed potential boundaries and limitations as well as potential advantages of digital realities in enhancing accounting and auditing education. We argue for a different educational ecology which provide a robust mixed reality educational framework to enhance blended approach to learning sustainability of accounting and auditing education in digital world. This study contributed the current body of knowledge by providing valuable insights into challenges and opportunities of accounting and auditing education in the metaverse world for educators, students, academia and policymakers. This study offers a dialectical vision for revolutionalising accounting and auditing education.

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