Research Publications (Accounting and Informatics)

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

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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.
Examining the interface factors affecting research output of accounting academics in African universities of technology
(LLC CPC Business Perspectives, 2024-11-07) Magret Olarewaju, Odunayo; Sthembiso Msomi, Thabiso
The inadequacy of research engagement among accounting academic staff, who predominantly hold affiliations with professional bodies and exhibit limited interest in research pursuits, has been identified as a significant contributor to suboptimal quality and diminished research productivity within the field. This study aims to investigate the intricate relationships among research attributes, research motivation, research enablers, and the perception of research output among accounting academics in African universities of technology. Drawing on a sample of 92 academics from accounting departments in the top 13 universities of technology in Africa, Partial Least Squares-Structural Equation Modelling is employed to empirically test the formulated hypotheses. Four distinct constructs are derived from the selected items through Exploratory Factor Analysis. The findings reveal that individual researcher attributes and research enablers exert a substantial influence on the perception of research outputs. In contrast, research motivation exerts a significant impact only when fully mediated by research enablers. Consequently, the study recommends the establishment of collaborative initiatives between accounting research, accounting scholarship, and accounting practices. Additionally, policies governing research operations in Universities of Technology should be designed to empower and facilitate researchers in realizing tangible returns from their research findings.
Integration of an autoencoder model with an actor-oriented system
(Advances in Artificial Intelligence and Machine Learning, 2024) Dyubele, Sithembiso; Cele, Noxolo Pretty; Mbangata, Lubabalo
Traditional machine learning frameworks often struggle with scalability, modularity, and efficient resource management, especially when dealing with vast data. Actor-Oriented Systems offer a robust framework for building such scalable systems, allowing concurrent processing and efficient handling of large datasets. This study investigated the integration of Autoencoders (AE), which are pivotal in unsupervised learning, with Actor-Oriented Systems to enhance the modularity, scalability, and maintainability of the model training process. The study seeks to leverage the capabilities of AE and Actor-Oriented Systems to achieve high-quality image reconstruction and efficient processing. The study also attempted to understand the underlying patterns in the data, assess the performance of the model, and demonstrate the benefits of modular and scalable systems. Key findings from the results showed significant improvements in training efficiency and performance of the model, especially when using Actor-Oriented Systems. The training time was reduced from 16.96 seconds to 14.21 seconds, and the validation loss improved from 0.2768 to 0.2100, indicating better generalisation and learning. Data augmentation techniques further enhanced the robustness of the model, leading to more accurate reconstructions of the test images. Actor-Oriented Systems facilitated concurrent processing, improved modularity, and enabled the system to scale efficiently with increasing data volume. This study also highlighted the practical benefits of integrating AE with Actor-Oriented Systems, providing valuable insights into building more robust, maintainable, and scalable machine learning workflows.
A review of artificial intelligence implementation in academic library services
(Stellenbosch University, 2024-08-28) Zondi, Nombuso Phamela; Epizitone, Ayogeboh; Nkomo, Ntando; Mthalane, Peggy Pinky; Moyane, Smangele; Luthuli, Mthokozisi; Khumalo, Mbalenhle; Phokoye, Samkelisiwe
Artificial intelligence (AI) has emerged as a transformative force across various sectors, including academic libraries, offering potential paradigm shifts in operations and patron services. The imperative need for AI in educational library services stems from its myriad advantages in enhancing efficiency and service quality. Despite its promise, the integration of AI within academic libraries faces hurdles such as expertise shortages, infrastructure limitations, financial constraints, and employment concerns. This paper critically seeks to assess AI implementation in academic library services. The aim is to uncover adoption drivers and challenges in AI implementation in academic libraries. This paper conducts a comprehensive literature review to explore implementation of AI in academic libraries. The findings of the study indicate that AI implementation heralds an era of enhanced service delivery, albeit accompanied by challenges, notably in developing countries like South Africa. It also indicates that success hinges on meticulous planning, collaborative teamwork, adequate funding, and proactive promotion. Furthermore, the paper’s findings offer librarians and top management insights into navigating the adoption of AI projects within academic library settings efficiently.
Use of management accounting practices and factors affecting its use : a survey of small and medium-sized enterprises in Durban
(AOSIS, 2022-03) Cele, Sicelo; Nyide, Celani J.; Stainbank, Lesley J.
The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME failure in South Africa is largely attributable to the lack of management skills by their owners and managers.Research purpose: The objective of the study was to examine owners and managers of Durban SMEs’ perceptions of the use of management accounting practices (MAPs) and the factors affecting its use. In addition, the challenges faced by SMEs were also investigated.Motivation for the study: Although the use of MAPs has been investigated in other parts of South Africa, research on Durban SMEs’ use of MAPs and factors affecting its use is lacking in KwaZulu-Natal, which is an important contributor to South Africa’s GDP. If MAPs are not being used, what strategies could be recommended to advance their use? This important question provided further motivation for this study.Research approach/design and method: The research adopted a quantitative approach in the form of a self-administered questionnaire, which was e-mailed to SMEs.Main findings: Management accounting practices were perceived to be used mainly in assisting planning and in assessing business performance. Factors affecting the use of MAPs were the lack of management accounting knowledge and education and skills. Challenges faced by SMEs were identified as being mainly financial and human resource challenges. Small and medium-sized enterprise owners and managers supported the recommendation that they should go for management accounting training.Practical/managerial implications: The study recommended that SMEs’ owners and managers should attend management accounting training. Bodies such as government agencies or educational institutions should ensure that training aimed at SMEs is offered.Contribution/value-add: The study provides new information about the perceptions of owners and managers of SMEs on the use of MAPs, factors affecting its use of MAPs and other challenges. It further provides impetus for the need to provide management accounting training aimed at SMEs.
Fraud mitigation practices and profitability of insurance companies in South Africa
(2024-03-01) Msomi, Thabiso Sthembiso
The objective of this study was to evaluate how measures taken to prevent fraud impact the profitability of insurance companies operating in South Africa. The study adopted a descriptive research approach and surveyed a sample of 70 licensed insurance companies in the country. Primary sources of data were obtained by engaging claims managers in each of the firms, and descriptive and inferential statistics were used to analyse the data. The results of the study revealed that fraud mitigation measures significantly affect the profitability of insurance companies in South Africa. The implementation of fraud prevention, detection, and response measures had a positive impact on the profitability of these firms. Based on the findings, the study recommends that the Insurance Regulatory Authority establish regulations that mandate all insurance providers to collect and report statistics on fraud. Insurance firms should provide their employees with comprehensive training on fraud management and implement strict penalties and disciplinary measures for employees involved in fraudulent activities, as they can undermine the effectiveness of the fraud mitigation process.
Credit accessibility and viability of small and medium enterprises in South Africa
(Editura Universitara Danubius, 2022-02-09) Msomi, Thabiso Sthembiso; Maharaj, Avika
Small and medium businesses (SMEs) play a significant role in supporting economic expansion in economies worldwide. However, lack of accessibility to credit funding has been a major stumbling block in transitioning these businesses from just profitable to ensuring growth and long-term viability. The aim of this research paper was to explore the correlation between access to credit funding obtained and the impact it has on the viability of SMEs. The objectives of the study were to: Investigate the scarcity of accessing credit; Analyze the relationship between access to credit and its impact on the viability of SMEs. The methodology included a quantitative research approach. The methodology included a quantitative research approach. The research design was descriptive, and cross-sectional. The study targeted 105 SMEs operating in KwaZulu Natal, South Africa. The findings revealed that 75.73% SMEs who secure finance to fund their business have observed a positive correlation to the success and viability of their business. 81% of SMEs indicated that a shortage of collateral/security, 52% revealed a dearth of a statement of cash flows, and an absence of owners’ equity impede them from obtaining financing. Also, a study revealed a positive correlation between Access to Credit and viability of Small and Medium Enterprises (r=0.250, p<0.0005). The study recommended that banks and government authorities should increase their assistance to aid SMEs with financial, operational, business, and marketing assistance through a variety of regulatory methods. These may include the supply of collateral when establishing and supporting various credit programs for SMEs. The information asymmetry problem can be alleviated by improving legislation, improving entrepreneurial skills and education for SMEs.
Evaluating the influence of leverage and liquidity on the financial performance of general insurance companies in Sub-Saharan Africa
(LLC CPC Business Perspectives, 2022-08-05) Msomi, Thabiso Sthembiso
The factors of the insurance industry’s business performance are of concern to a variety of participants in any economy, such as the government, politicians, policyholders, and speculators. There has been very little research on this issue in Sub-Saharan Africa, with the majority focusing on specific factors that influence the performance of insurance businesses. The purpose of this paper was to evaluate the influence of leverage and liquidity on financial performance of general insurance companies in Sub-Saharan Africa. The study used descriptive correlational techniques to obtain panel data across 113 general insurers operating in Sub-Saharan Africa as of December 31, 2019, for 11 years (2008–2019). The pooled OLS, fixed effects and random effects models were estimated with the financial performance measures (proxied by ROA) as the dependent variables where the Hausman test was employed to test the hypothesis. The study found that there is a negative negligible link between leverage and financial performance, whereas there is a positive association between liquidity and financial performance. The study suggested that proper liquidity management is critical for insurance businesses to enhance a company’s value as well as financial success. The focus should be on establishing a proper asset-liability mix, in which a company’s total liabilities do not exceed its total assets. Furthermore, organizations require cash flow policy recommendations to optimize profit potential while limiting liquidity risk in the financial statement.
Factors affecting non-performing loans in commercial banks of selected West African countries
(LLC CPC Business Perspectives, 2022-01-19) Msomi, Thabiso Sthembiso
This paper examines the macro-economic and bank-specific factors affecting non-performing loans in commercial banks. Using 47 listed commercial banks from six countries, namely 19 banks from Nigeria, 14 banks from Benin, 3 banks from Burkina Faso, 3 banks from Gambia, 3 banks from Guinea, and 5 banks from Liberia for the period 2008 to 2019, fixed and random effect model was used. The Hausman test favored the selection of fixed effect model, and it was found from the estimation that the liquidity ratio, capital adequacy ratio and inflation rate significantly affect non-performing loans. As a result, it is advised that banks depend not only on their ability to achieve the capital adequacy ratio, but also guarantee that loans are thoroughly scrutinized before being issued to beneficiaries. Bank managers should guarantee that banking staff is not simply awarding loans to secure their jobs by accumulating deposits from consumers at the price of the bank’s long-term stake. In addition, the economies of West Africa should keep their inflation rates low so that repayment of loans on time is cheap and realistic. Acknowledgment I would like to appreciate Fezile Nonjabulo Gcwabaza for love and support throughout this research project.
Debtors’ management practices and resilience of small and medium enterprises in South Africa
(International Journal of Social Science Research and Review, 2024-01-19) Msomi, Thabiso Sthembiso; Matemane, Reon; Zungu, Sphesihle Charles; Campbell, Thomas
Aim: This research aimed to assess the relationship between debtors’ management practices and the resilience of small and medium-sized enterprises in South Africa. Methods: Employing a quantitative research design, the study employed purposive sampling to select a cohort of 110 SME owners operating in Durban, South Africa. 94% response rate was achieved, yielding 103 valid responses. Results: The results of the analysis unveiled a statistically significant positive correlation between effective debt management and the resilience of SMEs. This empirical evidence signifies that proficient debtors' management plays a pivotal role in enhancing the resilience of SMEs operating in South Africa. Contribution: This study contributes to the growing body of knowledge by affirming the positive influence of debtors' management on the resilience of SMEs in South Africa. Drawing on the findings of this study, government agencies and industry associations should collaborate to develop supportive initiatives and policies that aid SMEs in optimizing their debt management strategies.

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