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Faculty of Accounting and Informatics

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Browsing Faculty of Accounting and Informatics by Advisor "Bhana, Anrusha"

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    The applicability of accounting information systems for the Financial Accounting curriculum in the Fourth Industrial Revolution era : a case study at the Durban University of Technology (DUT)
    (2022-12-01) Cele, Welcome; Bhana, Anrusha; Malti, Walter
    Accounting technologies must be prioritised by South African higher education institutions (SAHEIs) to best prepare accounting students for the job market. This study explores students’ perceptions of the applicability of accounting information systems (accounting software packages) in the teaching and learning of financial accounting in the era of the Fourth Industrial Revolution (4IR), at the Durban University of Technology. The research objectives focused on the students’ awareness, knowledge, usage and perceptions of accounting software packages. Additionally, the research objectives examined the students’ knowledge of the 4IR. The research used the Technology Acceptance Model (TAM) as the theoretical framework for the study. This was a census study that used a quantitative approach. A survey with closed-ended questions was used. A pilot study was carried out before the research questionnaire was distributed. The questionnaire was the primary data collection tool and it was distributed to Financial Accounting 3 students enrolled for the Diploma in Accounting at the Durban University of Technology (DUT), Ritson Campus, in Durban, KwaZulu-Natal. The study found that a significant proportion of the students had never heard of the accounting software packages or had heard of them but knew nothing or only a little about them. According to the data analysis, the average use of accounting software packages for learning financial accounting is significantly low. The findings showed that students are not competent in using accounting software packages. Data collected also revealed that students have positive perceptions of accounting software packages and a significant number of students perceived accounting software packages as important to their financial accounting learning. The study found that a significant number of students understand what the 4IR is. The financial accounting curriculum has long been criticised for not keeping up with industry standards. Several recommendations have been made to improve students’ awareness, knowledge and use of accounting software packages, as well as their understanding of the 4IR. Furthermore, the research contributes to the existing body of knowledge on the use of technology in financial accounting teaching and learning, as well as the impact of the 4IR on accounting.
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    An assessment of environmental costs on financial performance : a case study of two plastic manufacturing companies in South Africa
    (2022-04-06) Aliamutu, Kansilembo Freddy; Bhana, Anrusha
    Environmental sustainability has become a somewhat, “trendy” expression for the corporate, public, private and government sectors. Different theoretical reviews and empirical research investigations have, in previous years, examined the relationship between environmental responsibility and financial performance, proving that further research is required. Subsequently, having better than average environmental costs and including financial performance is important for organisations to make sustainable progress in the long-term. Environmental cost activity is a high cost which usually affects a company's net profit. The study investigated two national plastic manufacturing companies in South Africa. The research objectives are to examine the relationship between environmental costs and financial performance, and to examine the effect of environmental costs on investors or stakeholders’ interest in the organisations. The research aims are to investigate the assessment of the environmental cost of plastic on financial performance at the two national plastics manufacturing companies in South Africa. The study utilised Stakeholder theory, which sees companies as a major aspect of a social system, while concentrating on different stakeholder groups in society. Additionally, the study focused on the two companies using their financial statements in the period between 2016 and 2019. Further statements were unavailable. The research used interpretative analysis because it includes precision and clearer comprehension of qualitative data. The unit of analysis are organisations of two plastic companies, the chosen criteria because they have an environmental cost, and their data is available on the public domain. A case study approach was utilised to get a more profound and extensive comprehension of the phenomena. The study found that an increase in environmental costs may influence financial performance and environmental costs. In addition, it contributed to research relating to the impact of plastic manufacturing companies’ environmental costs in South Africa. The study concluded that environmental costs have a positive and important effect on financial performance. The study recommends that the two companies should continue placing resources into environmental cost funds as much as practicable due to result in growth in financial performance.
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    The impact of online delivery on the Financial Accounting III curriculum : a student perspective at Durban University of Technology (DUT)
    (2022-10-01) Joshua, Kim Mary; Bhana, Anrusha
    The study aimed to determine whether the current online technological platforms support teaching, learning and assessment of the Financial Accounting III (FA3) module at the Durban University of Technology. The study explored the effectiveness of the emergency change of the Financial Accounting III module curriculum delivery on students’ ability to learn and be assessed. This study also examined the impact of online accounting curriculum delivery on the Financial Accounting III students at Durban University of Technology, Durban. The following questions premised the research. Is the online curriculum effective in supporting all Financial Accounting III students’ learning? What are the challenges experienced by Financial Accounting III students in terms of the change to online curriculum delivery? What must be done to enhance online curriculum delivery to promote students’ learning and performance? The researcher adopted a quantitative method for the study. A census approach allowed the entire population of 800 students completing the Financial Accounting III modules an equal opportunity to participate in this study. The study revealed that 34% of the target population gave feedback on their experience. The target population of Financial Accounting III students were selected due to their experience with both traditional and online pedagogies in their diploma qualifications. This study’s findings revealed that students have adjusted to how they experience teaching, learning and assessments. The study revealed an urgent need to train students and facilitators. Due to the global Covid-19 pandemic, the transition from traditional to online pedagogy took place with very little student and academic training. Interestingly, Financial Accounting III students embraced the pedagogical change. Even though the two technological platforms used during this transition phase of curriculum delivery did not cater for discipline-specific needs, these online platforms were user-friendly and easy to connect with academic staff, tutors, and peers.