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Research Publications (Accounting and Informatics)

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

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Author: search.filters.author.Msomi, Mbali PortiaHas files: Yes

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    Evaluating access to information, access to finances, firm competition and small medium enterprise performance in South Africa
    (Editura Universitara Danubius, 2022-02-02) Msomi, Thabiso Sthembiso; Yearwood, Verna; Msomi, Mbali Portia
    At the center of poor performance of SME is lack of access to information, inaccessibility of finances and lack of firm competitiveness. Hence this study evaluates the access to Information, access to finances, firm competition and Small Medium Enterprise performance in South Africa. This employed a quantitative approach which was supported by the positivist paradigm. The study used the sample size of 140 SMEs. SME owners or suitable representative were selected using the purposive sample technique. The results of the study revealed a positive correlation between access to information, access to finances and SME performance. On the other hand, a negative correlation between firm competition and SME performance was observed. The study recommended that financial institution should remove the limit on the amount of money the SME may borrow if they have appropriate collateral. Also, financial institutions should employ realistic loan repayment procedures in order to attract more clients and so enhance credit access. Finally, the research and the study urge that the government consider providing incentives for SMEs by holding workshops, seminars, and conferences to strengthen SMEs management abilities and keep them up to speed on continuous learning available in the market that would boost performance.
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    Understanding the effect of the COVID-19 pandemic on Management Accounting students
    (Sciedu Press, 2021) Zunckel, Sharon; Msomi, Mbali Portia; Samuel, Stephanie Caroline; Marimuthu, Ferina
    A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as the safety of their staff and students from a global pandemic. This arrangement has created teaching problems in terms of familiarizing oneself with technology, losing face-to-face contact, and limiting access to essential facilities such as laboratories and libraries. The new normal is when remote learning is employed to fulfil TLA obligations. Therefore, students are expected to adjust from a traditional to a remote learning environment. This change in environment highlights the importance of exploring students’ perceptions as the recipients of this novel learning.  Hence, the aim of this study was to explore the impact that the COVID-19 pandemic has had on student learning, underpinned by the activity theory. Quantitative research methods were applied to elicit students’ perceptions of remote learning through the use of an online questionnaire. The target population comprised undergraduate management accounting students. The paper provides interesting implications for government, policymakers, regulatory bodies, and other researchers because it offers a student perspective on the challenges experienced with remote learning.
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    Factors influencing the adoption of Management Accounting Practices (MAPs) by manufacturing Small and Medium Enterprises (SMEs) in Durban, Kwazulu-Natal
    (Allied Business Academics, 2019-11-25) Msomi, Mbali Portia; Ngibe, Musawenkosi; Nyide, Celani John
    Globally, manufacturing SMEs have been confronted with transformation, requiring them to be more focused on cost efficiency in order to be more sustainable. This has meant that manufacturing SMEs needed to find different business strategies and approaches to meet this global transformation. Literature shows that the introduction and usage of management accounting practices (MAPs) in manufacturing SMEs can contribute significantly towards their sustainability and meeting the global transformation needs. This paper intended to determine the critical environmental factors influencing the adoption of MAPs by manufacturing SMEs located in Durban, KwaZulu-Natal, South Africa. This study adopted a quantitative research approach using a 5 point Likert scale questionnaire as the data collection instrument. The target population consisted of manufacturing SME owners, managers who were involved in the business decision making. A non-probability (purposive) sampling was used to select the relevant sample size for this study. A total of 80 questionnaires were distributed to the target population with 51 questionnaires being completed and returned. Based on the empirical findings, the study identified that both internal and external environmental factors such as size of the firm, firm age, resources for training needs, technology and government support have a critical influence towards the adoption of MAPs. The study recommended that it is crucial for manufacturing SMEs to identify the most appropriate MAPs which can be embedded in their operations to improve business performance and sustainability.