Research Publications (Accounting and Informatics)

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

Browse

Now showing 1 - 4 of 4

African women entrepreneurs and COVID-19 : towards achieving the African Union Agenda 2063
(AOSIS, 2022-01-01) Anwana, Emem O.; Aroba, Oluwasegun Julius
Research on the challenges facing African women entrepreneurship and the impact of the coronavirus disease 2019 (COVID-19) pandemic is scant. This article explored the challenges and the impact of COVID-19 on African women-owned businesses and the effect thereof on the 17th goal of the African Union (AU) Agenda 2063. African women entrepreneurs experience many social inequalities, ranging from cultural norms to family to legal and regulatory measures to accessing finance. The COVID-19 pandemic exacerbated these challenges as many African women entrepreneurs have been forced out of business because of measures taken by African governments to halt the spread of the disease. The article reviewed current literature on African women entrepreneurs and the impact of the COVID-19 pandemic using two databases and is based on a total of 104 published articles. The article provided a foundation for post-COVID-19 policy directives in Africa. The authors recommend measures to mitigate these challenges and discuss strategies for policymakers to re-position African women entrepreneurs for the post-COVID-19 era towards achieving AU Agenda 2063 and realising the Africa we all want. Contribution: The study aligns with the United Nations Sustainable Development Goal of ending poverty in Africa and the AU Agenda 2063 goal of achieving gender equality and empowerment of all women and girls to achieve the Africa we all want.
Change-point analysis : an effective technique for detecting abrupt change in the homicide trends in a democratic South Africa
(Hindawi Limited, 2020-04-21) Monyeki, Phirime; Naicker, N.; Obagbuwa, Ibidun Christiana
South Africa is considered the murder capital of the world. The challenge for the South African government is to attract foreign investment to boost the economy in a country plagued by homicide. In this study, a change-point analysis was used to pinpoint significant changes in the murder trends in each of the nine provinces in South Africa from 2005 to 2015. This analysis will assist authorities to gain a better understanding of the big picture view in order to mitigate against this crime. Two methods were used in the analysis, namely, CUSUM and Bootstrap. CUSUM was used to analyse data trends, and Bootstrap was used to calculate the occurrence of change points based on the confidence level. The results of the analysis clearly show the abrupt shifts in murder data across the provinces of South Africa. In addition, we used the South African population statistic dataset from 2005 to 2015 to evaluate the relationship between population of the nine provinces and contextualise the murder crime rates year to year and province to province.
The role of forensic auditing techniques in preventing nongovernment organisations’ financial statement fraud in South Africa using a proactive approach
(2022-12-28) Mvunabandi, Jean Damascene; Nomlala, Bomi; Prof Othmar, Lehner
This study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the eThekwini region. The population of this study comprised 87 knowledgeable staff in the field of fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semistructured interviews. Quantitative data were analysed with the aid of SPSS version 27, while NVivo12 assisted in thematically analysing all interview questions. Analysis of movement Structures (AMOS version 27) was also used to estimate statistical models. Empirical findings proved that a proactive approach to forensic auditing techniques could hugely assist in preventing fraudulent activities among non-government organisations in the eThekwini region, South Africa. Relying on these empirical findings, this study proposes a model for proactively preventing financial and economic crimes in NGOs. This study contributes to the current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust plan for future researchers
Using e-learning to motivate and encourage large groups of students
(Web of Science, 2016) Ngwane, Knowledge Siyabonga Vusamandla
The term motivation is derived for the Latin word “movere”, which means to move. Motivation is broadly defined as forces within a person that cause interest and direction to pursue a goal. The emphasis is usually on a voluntary effort. The person has got to want to do the act otherwise it will not be completed. Motivation in any tertiary institution is difficult but especially to large groups of first year students who are ill equipped for Tertiary Institutions. Blended and collaborative learning is seen as solution to this lack of learner motivation. The design and implementation of these learning types are described and discussed. A common phenomenon in many tertiary institutions is to try and be as resourceful as possible. Lecturing to large groups is a common solution, as it requires one lecturer and a venue limited number of students. It then becomes the lecturer’s challenge to become as creative as possible in administering these students and creating an environment of learning and motivation. This paper examines how e-Learning may encourage and support effective learning. More specifically the paper argues that effective e-Learning should utilise both the Internet and merge it with traditional face to face teaching and learning practices, with the emphasis on using principles of engagement theory. Effective learning refers to the connection between effective learning processes such as collaboration, interaction, participation and learning outcomes and objectives which are higher order thinking skills, critical thinking and problem solving skills. In reviewing the literature, there is clear evidence that by using the Internet exciting opportunities are provided to both learners and lecturers that promote collaborative, project based and authentic activities, which are not capable in the traditional face to face mode of teaching. Action research according was used in this study. Action research is simply a form of self-reflective enquiry undertaken by participants in social situations in order to improve the rationality and justice of their own practices, their understanding of these practices, and the situations in which the practices are carried out. A total group of 110 first year students doing Information Administration 1 theory in 2014 academic year used for this study. Through reflection in writing up this paper I have taken a good look at my own delivery methods and hope to implement a blended learning style that will not only encourage the students to change the way they do things but also me as the deliverer. Blended learning is a term used to describe the way e-learning is combined with traditional methods and independent study. Blended instruction is more effective than purely face-to-face or purely online classes. Blending learning methods can also result in high levels of student achievement more effective than face-to-face learning. By using a combination of digital instructional and one-one face time, students can work on their own with new concepts which frees the lecturer up to circulate and support individual students who may need individualised attention. Blended learning allows students to work at their own pace, making sure they fully understand new concepts before moving on.