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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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Start date: 2010End date: 2019

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Now showing 1 - 10 of 91
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    A review of academic performance factors in the context of e-learning : theories and empirical studies
    (2019-11-15) Mbangata, L.; Eyono Obono, S.D.
    There are currently more than 500 commercial e-Learning software packages and 300 educational e-Learning software packages, and their benefits to their users are well documented. For instance, with e-Learning, the rigidity of teaching and learning timetables can be overcome. Shockingly, high education still witnesses intolerable levels of academic failure even in this e-Learning era. This study will therefore attempt to examine the impact of e-Learning on academic performance based on the perceptions of academics. It is a literature review of thirty-four (34) studies. Its findings reveal that according to the perceptions of academics, the impact of e-Learning on academic performance depends on: the demographics of the learners; their intensity of use of e-Learning; their self-efficacy and learning approach; their sense of community and interactivity; their perceptions on the suitability of e-Learning; and their motivation and pride. This study also recommends more research on the validation of its proposed theoretical framework, and its identified factors, because the reviewed literature is not unanimous on their perceived effect on the impact of e-Learning on academic performance. The main contribution of this study is to broaden the scope of academic performance factors in the context of e-Learning compared to similar past reviews with a limited pre-defined scope of academic performance factors.
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    Integrating big data in higher education
    (EE Publishers (Pty) Ltd., 2019-05-09) Madamshetty, Lavanya; Krishna, Suresh Babu Naidu
    The dynamic working atmosphere of today’s competitive world puts all organisations in need of innovative solutions for better understanding of their performance. This is expected not only for companies but also for schools and universities. Big data is one such innovation. This article gives overviews on the concept and challenges related to the analytical processing of big data and how these features impact higher education institutions.
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    The relationship between executive remuneration and financial performance in South African state-owned entities
    (Allied Business Academies, 2019-01-01) Marimuthu, Ferina; Kwenda, Farai
    This study aimed to determine whether executive remuneration levels at poorly performing state-owned entities (SOE)s in South Africa are justified. The study was motivated by the weak economic growth, fiscal consolidation, increased debt levels and poor financial performance of these entities. Dynamic panel data models were employed and estimated using the Generalised Method of Moments (GMM) estimator. The data set comprised an unbalanced panel data of 33 commercial SOEs in South Africa that are listed under the Public Financial Management Act. The study found an inverse relationship between executive remuneration and financial performance. This is of concern as executive remuneration is high despite the SOEs' declining performance. The misalignment between pay and performance undermines the core principles of the agency theory, resulting in poor performance. These findings provide empirical support for public and media perceptions that executive remuneration is excessive and unmerited when measured against SOEs' performance. The findings will be of interest to observers of the economy, as they measure SOEs' capacity to play a leading role in investment and in improving the efficiency of the economy. They could also inform decision making and policy development on SOEs.
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    Continuing Professional Development opportunities in Information and Communication Technology for academic librarians at the Durban University of Technology
    (Stellenbosch University, 2018) Moonasar, Anushie; Underwood, Peter G.
    Continuing Professional Development (CPD) is a vital tool for maintaining the skills and expertise of staff, especially with regard to the use of Information and Communication Technology (ICT). There is little information available about the involvement of librarians in South Africa with CPD: this study focused on academic librarians at the Durban University of Technology (DUT) Library, seeking their attitudes towards CPD and its provision. It employed a qualitative approach in its research design. Questionnaires were utilised to collect information from twenty-five academic librarians. Follow-up interviews were conducted with five respondents. The overall study indicated that, although the respondents were aware of the importance of CPD and the impact of ICT on library resources and services, not all of them kept abreast of CPD activities within their field. The respondents believed that the institutions and the professional body, the Library and Information Association of South Africa (LIASA), should work together to encourage and promote CPD activities. By encouraging CPD activities within the Library and Information Science (LIS) sector, the quality of librarianship and service delivery within the LIS would improve. Half of the respondents agreed about the importance of CPD becoming compulsory within the LIS profession and 55% of respondents considered that LIASA had a potentially important role to play in promoting CPD. However, in separate interviews, several respondents expressed doubt about the capacity of LIASA to fulfil this role.
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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.
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    Interplay between capital structure choice and survival and growth of small, medium, and micro enterprises : a South African context
    (LLC CPC Business Perspectives, 2019-11-26) Nyide, Celani John; Zunckel, Sharon
    It is essential for small, medium, and micro enterprises (SMMEs) to become established, be sustainable and grow. These firms play a vital role in the economy of both developed and developing countries. Empirical studies have acknowledged the contribution of SMMEs to the economy, as well as to the gross domestic product. However, the failure rate of these firms has also been emphasized in the same studies. SMME survival is critical for economic growth, which is measured by increases in profits. Capital structure decisions are significant to the survival and growth of these entities. This study was conducted to examine the interplay between capital structure and SMMEs` survival and growth in a developing economy. A sample size of 103 SMMEs was chosen on a non-probability basis using convenience sampling within the eThekwini area, KwaZulu-Natal, South Africa. The statistical tool used for analysis in this study was the Partial Least Squares Structural Equation Modelling (PLS-SEM) 5.0 software. Capital structure was found to have a significant influence on the growth and survival of small, medium, and micro enterprises. The study concludes that utilizing retained earnings, personal savings, trade credit and funds from friends and family has a significant influence on the growth and survival of the firm. Debt and external equity financing, on the other hand, have an insignificant influence on the growth the firm.
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    Capital structure of small, medium and micro enterprises : major factors for a developing economy
    (LLC CPC Business Perspectives, 2019-05-06) Zunckel, Sharon; Nyide, Celani John
    Managing capital structure is an imperative decision made by all firms. The manner in which financing is organized is a strategic financial decision and managers must settle on the amount of debt in relation to equity that it requires to maintain. Despite many empirical studies investigating the choice of capital structure for large corporates, minimal research has been conducted on capital structure decisions in small, medium, and micro enterprises (SMMEs). This study identifies major factors influencing the capital structure of SMMEs in a developing economy and enlightens owners/managers on the importance thereof. This investigation used a quantitative research approach, which was cross-sectional. A convenience sampling method was adopted, and data were collected from 136 respondents, only confined to the retail and whole sector, which is the second largest sector in KwaZulu-Natal, South Africa. The partial least squares structural equation modelling was utilized to determine the statistical results. It was discovered that managerial factors such as individual goals and financing preference of the owner/manager, network ties, attitude to debt, maintaining control and asymmetric information; and firm-level factors such as size of the firm, profitability and firm age are major factors that influence the capital structure of SMMEs. Therefore, capital structure decisions are made motivated by the attitudes of the owners/managers.
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    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.
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    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.