Research Publications (Accounting and Informatics)

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

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The adoption of an intelligent waste collection system in a smart city
(IEEE, 2023-03) Mthethwa, Simphiwe M.; Xulu, Thuthukani; Msani, Nonsikelelo N.; Mohlakoana, Thuso T.; Ndlovu, Experience E.; Aroba, Oluwasegun Julius
Solid waste management has become a significant concern in environmental issues. This can be a problem, especially in cities where the population is quickly developing, and the sum of waste produced is expanding like never before. Programs for innovative city waste can help raise proficiency, diminish costs, and improve the aesthetics of open places as cities endeavor to oversee waste in public regions effectively. This study enhances intelligent waste systems by developing innovative technologies and software as additional tools for collection. This research demonstrates how the SQERT model, a periodic trend analysis report specific to projects, will be used to assess the intelligent waste management system and the proposed software technology. Furthermore, A software prototype visualization was created to demonstrate and show how the software system will look and its functionalities to improve the waste collection system.
Adoption of augmented reality to enhance Durban University of Technology's learning management system
(IEEE, 2022-10-27) Djumo, Wappi Francis; Govender, Shaolin Lee; Matha, Sanele Raphael; Adeliyi, Timothy T.
The Durban University of Technology's (DUT) elearning system is used as a case study in the research as it investigates the various learning management systems in higher education. due to the expanding technological trends and the requirement to support students who belong to "Generation Z." This study examines how augmented reality can be used to transform the DUT E-learning system from a three-standalone system into a unified system. The study illustrates how the Business Analysis Core Concept Model, a conceptual framework for business analysis, would be employed to analyze the proposed augmented reality system and the current DUT e-learning model. Additionally, the use cases of the three standalone platforms that make up the current DUT E-learning are contrasted with a single augmented reality E-learning system.
An authentic e-assessment task
(ACM Digital Library, 2019-12-21) Marimuthu, Ferina; Ramraj, Upaasna
Assessment is integral to ensuring whether an academic programme has achieved its learning outcomes, as well as an essential means of providing the crucial evidence necessary for seeking and maintaining accreditation from authorities. A major element of any e-learning strategy, is e-assessment. In this digital era, academics should be encouraged to envisage various forms of e-assessment and then build and evaluate them using student feedback. A combination of information technologies together with e-learning strategies can enhance the learning and teaching process by supporting traditional, authentic, and alternative assessment practices. Benefits of e-assessments may be convenience and flexibility to learn anytime and anywhere. However, practitioners need to assess whether those benefits contribute to student learning, that students should not be disadvantaged by any e-assessment procedure and these assessments should be valid and reliable. This paper reports the findings of whether authentic e-assessments enhance student learning in comparison to the traditional assessment methods. Using a descriptive research method, this study investigated the perceptions of a group of students that were exposed to both an authentic e-assessment and the traditional closed-book assessment methods. Data were solicited from participants using a questionnaire survey instrument. A comparison of student perceptions between the different forms of assessments revealed that they are very keen on authentic e-assessments as it relates to situations experienced in the real-world. These assessments also measure the students' ability to apply the knowledge or skills, but more importantly, that it is used as a vehicle for student learning.
Credit score prediction using genetic algorithm-LSTM technique
(IEEE, 2022-03) Adisa, Juliana; Ojo, Samuel; Owolawi, Pius; Pretorius, Agnieta; Ojo, Sunday O.
In data mining, the goal of prediction is to develop a more effective model that can provide accurate results. Prior literature has studied different classification techniques and found that combining multiple classifiers into ensembles outperformed most single classifier approaches. The performance of an ensemble classifier can be affected by some factors. How to determine the best classification technique' Which combination method to employ' This paper applies Long Short-Term Memory (LSTM), one of the most advanced deep learning algorithms which are inherently appropriate for the financial domain but rarely applied to credit scoring prediction. The research presents an optimization approach to determine the optimal parameters for a deep learning algorithm. The LSTM parameters are determined using an optimization algorithm. The LSTM parameters include epochs, batch size, number of neurons, learning rate and dropout. The results show that the optimized LSTM model outperforms both single classifiers and ensemble models.
Environmental management accounting system and value creation : an institutional perspective
(2021-08-06) Mat Yusof, Nirman Noor Afiqi; Mat, Tuan Zainun Tuan; Marimuthu, Ferina
The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. To comply with the current environmental enactment and rulings, many companies currently consolidate environmental matters into their strategic corporate plan through the adoption of a comprehensive Environmental Management Accounting System (EMAS) to create more values. However, a lack of understanding on the pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards EMAS adoption and how this behavior would lead to value creation. This paper describes the relationship between the acceptance of EMAS adoption and value creation based on the Institutional theory. The institutional approach addresses the role of institutional actors on the behavior of companies and their employees towards environmental aspects. Stakeholders are consistently pressuring for more ethical and responsible business conduct. The institutional theory highlights various institutional pressures with EMAS adoption, including coercive pressure, normative pressure, and mimetic pressure. Other than these pressures, this paper also highlighted several barriers to adopting environmental practices in the organization. From the institutional perspective, this paper discussed two behavioral barriers that affect EMAS adoption, namely attitudinal barrier and management barrier. Management barriers such as failure of the management in providing encouragement and leadership support, little awareness of management practices related to environmental and social sustainability, and a narrow-minded manager were found to be leading contributors who will tend to defer investments in EMAS adoption. Literature also highlights attitudinal barriers as another contributor to the low EMAS adoption. Attitudinal barriers refer to a low urgency of an accounting system for environmental costs and employee resistance to change. The attitudinal barrier also arises when employees have a closed mind and a lack of readiness to learn a new system. Lack of awareness and attitudes of employees that do not prioritize accounting for environmental costs seems to be a substantial barrier to EMAS adoption. EMAS adoption could be hindered due to resistance from the employees that have been passionate about their old approach of undertaking things. There also has resistance to change among top management in incorporating the formal environmental practices in their organization. Thus, this paper further argues how these barriers could moderate institutional pressure on EMAS adoption concerning value creation.
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.
A hybridized framework for designing and evaluating e-learning students’ performance in medical education
(IEEE, 2022-10-27) Oluwadele, Deborah; Singh, Yashik; Adeliyi, Timothy T.
The COVID-19 pandemic resulted in the hurried adoption of e-learning with no proper need analysis to inform the design and subsequent evaluation of students’ performance in e-learning in medical education. Consequently, several studies evaluating performance in e-learning in medical education do so by conducting pre-test and post-test with no defined framework or model to guide the evaluation. This makes the findings from these studies subjective and biased since factors that possibly impact students’ performance were neither considered in the design of the course nor measured and reported in the evaluation studies. We, therefore, introduce an essential pedagogical e-learning concept by developing a framework to inform the design and evaluation of students’ performance in e-learning in medical education via the thoughtful fusion of the Task-Technology Fit Model and the Kirkpatrick Evaluation Model. Our hybrid framework was piloted at the University of KwaZulu-Natal, Durban, South Africa and findings emphasize the need for alignment between learning tasks, technology infrastructures, individual traits, and contextual limitations of students as key factors in determining how well students perform in the classroom and their clinical practices at work. This study advances the body of knowledge by providing a well-brainstormed and intricately designed framework to guide the design of courses and evaluation of student’s performance in an e-learning context in medical education.
Impact of environmental disclosure on financial health of manufacturing firms
(Cosmos S.A., 2023) Marimuthu, Ferina; Mgilane, Nolwando; Maama, Haruna
Environmental reporting can help firms stay in compliance with environmental regulations and manage environmental risks. By proactively addressing and disclosing their environmental impact, manufacturing firms can mitigate potential legal and regulatory penalties, fines, and reputation damage, thereby safeguarding their financial performance. In addition to the latter perspective, cost savings and operational efficiency, enhanced reputation and stakeholder engagement, as well as access to capital and investment opportunities, are critical factors to ensure that firms disclose information about their environmental performance, including its impact on the environment, sustainability initiatives, and environmental risks and opportunities to ensure that they maximise their financial performance. Hence, the aim of this study is to explore the relationship between environmental reporting and financial performance of South African listed manufacturing firms. A multiple regression analysis was adopted to achieve the aim by testing the relationship between the variables amongst a sample of 50 manufacturing firms listed on the Johannesburg Stock Exchange (JSE). A content analysis was utilized to attain environmental reporting information themes from the integrated annual reports retrieved from the JSE for the period 2016 to 2020. The results indicate a negative association between environmental reporting responsibility and financial performance, measured by return on equity (ROE) when the components of environmental reporting are tested individually. However, when these components namely: environmental reporting, social reporting and environmental degradation are combined the findings reveal a positive and statistically significant relationship. These results imply that the adoption of environmental reporting, specifically an increase on the quality of environmental reporting results in an increase in the manufacturing firm performance.
The impact of technology in expediting learning
(ACM Digital Library, 2019-12-21) Ramraj, Upaasna; Marimuthu, Ferina
Technology and its tools have had a major effect on higher education and are set to continue. This simply cannot be ignored, as growth in Information and communication technology (ICT) is soaring. The advent of online learning, as a tool, has generated unlimited learning opportunities to intensify the educational landscape, by accelerating educational output. The digital native is fervent on the transition from traditional teaching methods to the use of digital tools in enhancing learning. This paper provides an account of the impact of technology and its tools on education, contributing to teaching and learning in the 21st century, ultimately leading to innovative education. A census survey of a purposive group of educational personnel were employed in the study and the data collection tool was a questionnaire, comprising of both a qualitative and quantitative component. Assuming learner positions, allowed educational personnel to “experience or get the feel” of being educated using technology and its tools. Analysis of data was concluded using a statistical software package (IBM SPSS). The Technology Acceptance Model (TAM) was the identified model for the study, signifying users’ perceived ease of use and perceived usefulness of technology are predictors of user attitude towards using the technology. Results of the study were largely favourable in facilitating the learning process, with constructive feedback on the use of technology-enhanced tools, especially surveys, journals, videos, discussion forums, blogs, concerning and ensuring interactivity as well as an enriched learning experience for all. However, a few respondents were apprehensive on the time management and technical aspects of online learning.
The influence of leadership style on strategic decision in response to organizational change
(e-International Publishing House (e-IPH), 2021-08) Aziz, Nazirah; Tuan Mat, Tuan Zainun; Zainuddin, Zairul Nurshazana; Bhana, Anrusha
With the impact of the Covid-19 pandemic, businesses have to take extensive change initiatives to stay competitive in the market. This paper addresses the significant role of the leaders in making strategic decisions to ensure business sustainability. This paper explores the influence of leadership styles on strategic decisions by reviewing past literature that discusses the relationship between various leadership styles and strategic decisions. The findings of this study will enhance the strategic decisions by identifying the prominent leadership style practiced by SMEs in facing change necessitated by the Covid-19 pandemic.
Investigating a virtual queueing system for Durban University of Technology : a comprehensive review approach to improve efficiency
(IEEE, 2024-03-07) Deoraj, Saurav; Essop, Mohamed Shakur; Julius Aroba, Oluwasegun; Prof Milham, Richard
In response to the increasing demands placed on educational institutions, there is a clear need for technological advancements that can enhance the student experience while maintaining data security. This article describes the development of a Virtual Queueing System (VQS) specifically designed for the Durban University of Technology (DUT) to tackle these challenges strategically. The proposed system aims to minimize physical waiting times, ultimately enhancing the overall student experience. To ensure student information remains private and secure, the system incorporates a robust multi-layered security protocol. The goal of this research is to provide recommendations for enhancing service quality, ensuring data security, and reducing wait times across various industries that utilize virtual queuing systems. The findings from this research demonstrate the potential of digital solutions in positively transforming educational institutions
Perceptions on the effectiveness of work-integrated learning : a case study of a selected higher education institution in South Africa
(2015-11) Ngwane, Knowledge Siyabonga Vusamandla
This paper looks at the effectiveness of Work-Integrated Learning. The objective of this research was to determine the perceptions of B-Tech degree students regarding the effectiveness of Work-Integrated Learning (WIL) programme in contributing to the employability of Office Management and Technology graduates. The national debate on graduate employment has moved from the narrow focus on a set of essential core skills within the undergraduate curriculum. Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Various initiatives have been introduced to prepare students for graduate jobs rather than for any job. This includes developing critical, reflective abilities, skills for self-career management and the maintenance of employability and career progression. For OMT students, employability depends on the knowledge, skills and attitudes they possess, the way they use those assets and present them to employers and the context within which they work. The most effective initiative which enhances employment of OMT graduates is the effective and efficient Work Integrated Learning (WIL) they undergo when they do their third year. The Department ensures the placement of all students which grants jobs to more than 70% of the students. The training these students receive so far equips them with the necessary abilities to function as intelligent citizens who can be self-employed and self-reliant. The skills they acquire enable them to contribute to the productivity and development of the organisations they work for. Many graduates are affected by an increasing rate of unemployment but this is not the case for OMT graduates. Most universities has recently strengthened their commitment to WIL through adding WIL to their strategic directions and re-shaping areas of the university to better manage and support WIL provision. A questionnaire measuring the students’ perceptions of their experiential training and mentorship was developed and administered to 70 students currently undertaking the B-Tech Degree study in Office Management and Technology. Convenience sampling method was used for this study. The findings confirmed that importance of increasing the time allocated for the training as it will enable students to gain more administrative and office technology skills to enhance their employability. Finally, it was recommended that the departmental lecturer should conduct regular visits to industries where students are placed to ensure that the required training is provided to students and to monitor students’ progress.
Quality characteristics of an LMS UX psychomotor model for the design and evaluation of learning management systems
(Atlantis Press, 2021-09-13) Okeke-Uzodike, Obianuju Ebele; Mkpojiogu, Emmanuel; Emmanuel, Emelda
In this study an investigation was conducted to ascertain the possibility of conceptualizing and developing a native user experience psychomotor model for the design and evaluation of the experiences of learning management systems (LMSs) users. The paper found that no previous model of this kind is in existence. Sequel to this discovery, a conceptualization of the model was done using the psychomotor component of the Bloom’s learning taxonomy. The study then captured suitable dimensions/quality elements that best define/influence the model. These dimensions and quality elements include interactivity, engageability, ludicity, and sociability. The study hence proposes the adoption of this novel UX psychomotor model for the design and evaluation of the user experiences of LMS platforms learners.
Why decolonization and re-Africanisation of librarianship is not an option but a necessity for Africa?
(International Federation of Library Associations and Institutions (IFLA), 2023-08-29) Chisita, Collen Takaingenhamo; Zimu-Biyela, Aquinatta Nomusa
This conceptual paper investigates African Librarianship's role in decolonizing the three key areas: library resources and services, education, training, and associations in Africa. The focus is more on how women professionals have contributed to the decolonization of libraries through their practical and literary work. Findings revealed that the cry for the re-Africanisation of libraries in South Africa can be traced to the "Zaaiman Report" of the 1980s. The results of the Zaaiman Report lamented the domination of Western ideologies as a deficiency in LIS resources, services, education, and training, hence the need for decolonization. It was imperative that African Librarianship decolonizes in line with the contextual needs of the library communities served, particularly indigenous communities of Africa; hence, Africology, UNESCO Declaration on Indigenous languages, and IFLA Indigenous Matters Action Plan (2021-23) were adopted for this study.