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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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    Application of stakeholder management for business sustainability in the higher education sector
    (Kamla-Raj, 2016) Khanyile, Makabongwe; Green, Paul
    Universities have not been able to manage their stakeholder identification and salience correctly, nor to establish the needs of each stakeholder. Stakeholder analysis is deliberately considered as the most important part of university management and marketing, and universities are required to take care of their key stakeholder groups and build long-term relationships with them. The study sought to determine how the university identified and managed stakeholders for its Research and Innovation Month. This single exploratory case study situated in a qualitative paradigm used interviews, questionnaires and a literature review to collect relevant data. This study found that the university, through the Research and Innovation Month, has created a platform for collaboration and partnerships, as well as intellectual engagement. In addition, the study found that the university looks at four components in stakeholder participation.
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    Forestry Stewardship Council in relation to market accessibility by small scale timber growers : a case in KwaZulu-Natal
    (KRE Publishers, 2016) Mtengu, Sizwe; Green, Paul
    This paper provides an assessment of the Forestry Stewardship Council in relation to market accessibility by the small scale timber farming in the KwaZibi Area. The market has shown an inclination to buy timber from small scale timber growers, provided they meet the minimum standards of Forestry Stewardship Council certification. However, these growers face a challenge in terms of compliance. The small scale timber growers find themselves being excluded from the forestry stewardship council certification due to certain barriers. A qualitative research method was employed in order to gain a deeper understanding of the problem. The population included small scale growers, forestry development practitioners, buyers and forestry stewardship council consultants. Data were collected from 12 respondents using a purposive sampling technique and analysed using thematic analysis. The study recommends that the forestry industry should look at forming a body that will assist the small scale timber growers with regards to price determination and certification-related issues.
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    Perceived impact of public sector leadership on road infrastructure service delivery
    (Business Perspectives, 2016) Gqaji, Andile; Proches, Cecile; Green, Paul
    It is well documented that road infrastructure is an important catalyst of the South African economy because of the interchange of people, goods and services which are dependent upon transport. The purpose of this study was to investigate the perceived impact of public sector leadership on road infrastructure service delivery. A qualitative methodology approach was employed using a purposive sampling technique. Twenty, in-depth, face-to-face interviews were conducted with respondents from both the public and private sectors. Data were analyzed using thematic analysis and the findings of this research indicate that public sector leadership is ineffective in driving road infrastructure development. The results also suggest that the lack of accountability and corruption hinders the delivery of infrastructure.
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    Taxpayers’ attitudes towards tax amnesties and compliance in South Africa : an exploratory study
    (Taylor and Francis Online, 2016-05-04) Junpath, Sachin Vir; Kharwa, M.S.E.; Stainbank, Lesley June
    South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration. One of the challenges the government faced in the new democracy was the restructuring of the tax system. Multiple tax amnesty programmes were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. This paper presents the results of a survey on the attitudes of taxpayers towards tax compliance and tax amnesties in South Africa. The findings from this study indicate that taxpayers are of the view that the offering of multiple tax amnesties might not generate additional revenue, as non-compliant taxpayers will continue to evade taxation in anticipation of additional future amnesties.
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    Evaluation of healthcare services : cross-sectional case in KwaZulu-Natal, South Africa
    (Kamla-Raj, 2015) Gumede, Peggy Pinky; Dlamini, Bongani; Green, Paul
    Globally, there have been numerous studies conducted on the evaluation of service quality in public health institutions. However, there remains a challenge in South African public health to provide quality service under difficult circumstances, thereby resulting in the offering of the service perceived as being poor. The purpose of this paper is to report on the investigation of service quality provided by two Public Clinics in KwaZulu-Natal, South Africa, in the quest to improve the delivery of service quality to the public. The study adopted a mixed methods’ methodology and a narrative research approach was employed using a case of two clinics. A purposive convenient sample of 35 patients per clinic was used. Data was collected via the distribution of questionnaires and face-to-face semi-structured interviews. The data was captured using a Statistical Package for the Social Sciences (SPSS) Version 21 software and the results were processed using variables according to the importance of the statements. The findings reveal that patients are dissatisfied with the quality of service received in terms of courtesy and the waiting times are unacceptable at public health clinics.
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    Factors affecting the improvement of service quality at Universities of Technology: the case of South Africa
    (IFRD, 2014) Green, Paul; Adekanmbi, Oluwole
    Several research studies have been conducted on the evaluation of service quality at conventional universities. However, this study focuses on universities of technology which are fast growing value-based educational institutions in South Africa. The uniqueness of this study highlights the issues that can affect the improvement of service at universities of technology. Three factors namely: Organizational issues, Educational issues and Staff &Student issues were extracted as the main foci in the improvement of service at universities of technology. A mixed method methodology and an action research approach were employed in this study. The results obtained using factor analysis provides a basis for driving an equation system for evaluating the impact of the issues with respect to the factors named above. The results also show that some extraneous factors that are external to service delivery, have a substantial effect on the quality of service at universities of technology.
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    The effect of the National Credit Act, 2005 on home loans: a selected case in South Africa
    (Business Perspectives, 2015) Sewnunan, Teshani Devi; Green, Paul
    The National Credit Act, 2005 (NCA) was introduced by the South African government mainly to bring about accessi-bility to credit markets, protect consumers from malpractices and market abuses by credit providers and reduce con-sumer over-indebtedness. As a result, credit providers are compelled to apply stringent rules and regulations when assessing a credit consumer’s affordability prior to granting home loans. The purpose of this paper is two-fold, firstly, to ascertain whether the NCA has prevented reckless lending by home loan providers, and secondly, to determine if the introduction of the NCA has prevented or reduced over-indebtedness amongst the home owners. The study ap-plied a mixed methods approach using a sample of 250 respondents from the Pinetown Metropolitan area of KwaZu-lu-Natal, South Africa. The results of the research indicated that the performance of affordability and credit risk procedures by credit providers helped to ensure the prevention of reckless lending and also reduced over-indebtedness in the long-term.
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    Measuring service quality in higher education: a South African case study
    (The Clute Institute, 2014) Green, Paul
    The goal of this paper is to report on the SERVQUAL gap which causes unsuccessful service delivery at a University of Technology in South Africa. Using a quantitative research design, the study adopts a SERVQUAL model adapted to a tertiary environment containing five dimensions of service quality (tangibles, responsiveness, empathy, assurance, and reliability). A convenience sampling technique was applied, the data were collected from 280 respondents at the Durban University of Technology (DUT), and the results and discussion are presented. The findings reveal that, on average, customers had high expectations in tangibles, reliability, and assurance dimensions and their highest perceptions were found in the assurance dimension. This study will benefit management of higher education institutions in identifying cost-effective ways of reducing service quality gaps.
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    Service delivery at a Satellite Campus: A Durban University of Technology case study
    (Kamla-Raj Enterprises, 2014) Green, Paul; Ramroop, Shaun
    The goal of this paper is to report on the SERVQUAL gap which causes unsuccessful service delivery at a satellite campus of a University of Technology in South Africa. Using a quantitative research design, the study adopts a SERVQUAL model adapted to a tertiary environment containing 5 dimensions of service quality (tangibles, responsiveness, empathy, assurance and reliability). A convenience sampling technique was applied, the data was collected from 99 respondents at the Durban University of Technology (DUT) and the results and discussion are presented. The findings reveal that, on average, customers had high expectations in assurance, responsiveness and reliability dimensions and their highest perceptions were found in the empathy dimension. This paper will benefit management of higher education institutions in identifying cost-effective ways of reducing service quality gaps with particular reference to satellite campuses.
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    Service quality evaluation : a systems thinking approach
    (2014) Green, Paul; Hardman, Stan
    Institutions of higher learning have introduced innovative strategies to attract and retain fee paying students. One of the strategies has been the rending of a quality service to a student-centred environment. The goal of this paper is to report on the use of Soft Systems Methodology (SSM) and Critical Systems Heuristics (CSH) techniques in gaining a greater understanding of the issues associated with evaluation of service quality at a university in South Africa. The study adopts a qualitative paradigm whereby an action research approach was implemented. A purposive convenience sampling technique was chosen and the findings of the study revealed that the participants had gained a greater understanding of the issues associated with evaluation of service quality via the use of the techniques employed in the study. The contribution of this paper is in the demonstration of SSM and CSH techniques applied and the lessons learned from the application thereof.