Research Publications (Accounting and Informatics)
Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212
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Item Fraud mitigation practices and profitability of insurance companies in South Africa(2024-03-01) Msomi, Thabiso SthembisoThe 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.Item Debtors’ management practices and resilience of small and medium enterprises in South Africa(International Journal of Social Science Research and Review, 2024-01-19) Msomi, Thabiso Sthembiso; Matemane, Reon; Zungu, Sphesihle Charles; Campbell, ThomasAim: This research aimed to assess the relationship between debtors’ management practices and the resilience of small and medium-sized enterprises in South Africa. Methods: Employing a quantitative research design, the study employed purposive sampling to select a cohort of 110 SME owners operating in Durban, South Africa. 94% response rate was achieved, yielding 103 valid responses. Results: The results of the analysis unveiled a statistically significant positive correlation between effective debt management and the resilience of SMEs. This empirical evidence signifies that proficient debtors' management plays a pivotal role in enhancing the resilience of SMEs operating in South Africa. Contribution: This study contributes to the growing body of knowledge by affirming the positive influence of debtors' management on the resilience of SMEs in South Africa. Drawing on the findings of this study, government agencies and industry associations should collaborate to develop supportive initiatives and policies that aid SMEs in optimizing their debt management strategies.Item Factors influencing accounting research output in South Africa's universities of technology(Informa UK Limited, 2022-12-31) Mbambo, Mzwandile; Olarewaju, Odunayo; Msomi, Thabiso SthembisoThis study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa by employing descriptive statistics. The study applied a quantitative research method and primary data was used to compile information. The data was collected by using a 4 Likert scale closed-ended questionnaire. The questionnaire was administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such as multivariate regression was used to analyse the data. The findings show that research funding (t = 3.125, p < 0.002, β = 0.277) and research policies (t = 4.740, p < 0.000, β = 0.453) positively and significantly affect research output while the enabling environment was negative and insignificant (t = −0.613, p > 0.5, β = −0.055). Based on the inverse effect of the enabling environment on accounting research output, it was recommended that the environment influencing research activities needs to be strengthened to promote research culture among accounting academics in UoTs. More so, more institutional support for research is needed such as allocating research grants/funds to academic staff and managing workload to give room to research activities.Item The effect of interest rates on credit access for small and medium-sized enterprises : a South African perspective(LLC CPC Business Perspectives, 2023-11-15) Msomi, Thabiso SthembisoThis study investigates the effect of interest rates on credit access for small and medium-sized enterprises (SMEs) in South Africa. The study employs a quantitative research design, using data collected from 200 SMEs in South Africa. The data was analyzed using descriptive statistics, Pearson’s correlation coefficient analysis, and multiple regression analysis. An inverse relationship between interest rate and credit accessibility was found using the Pearson correlation coefficient (r = –.199, p < 0.05). The results show that interest rates have a significant negative effect on credit access for SMEs in South Africa. Moreover, the study finds that SMEs experience considerable obstacles in obtaining affordable credit, and that interest rates play a crucial role in this. The study recommends that policymakers in South Africa should consider reducing interest rates and relaxing collateral requirements to improve credit access in SMEs. Furthermore, the study suggests that SMEs should focus on building a good credit history to improve their creditworthiness and increase their chances of accessing credit. Overall, the findings of this study contribute to the existing literature on the effect of interest rates on credit access for SMEs and provide insights for policymakers and SME owners in South Africa.Item Do underwriting profit factors affect general insurance firms’ profitability in South Africa?(LLC CPC Business Perspectives, 2023-12-08) Msomi, Thabiso SthembisoThis research paper examines the correlation between underwriting profit factors and the overall profitability of publicly traded general insurance companies operating in South Africa. The study analyzed a sample of 36 insurers, considering their quantifiable markets and accessible financial data from 2008 to 2019. Employing signal correlation analysis, the investigation explored the associations between various financial indicators and Return on Assets (ROA). The results revealed negative correlations between ROA and the logarithms of total investment (TI), shareholder funds (SF), and underwriting profits (UWP), with correlation coefficients of –0.4500, –0.3365, and –0.4050, respectively. These findings indicate that as TI, SF, and UWP increase, there is a tendency for ROA to decrease for general insurance companies in South Africa. Furthermore, a positive relationship was observed between the earning-asset ratio and ROA. This suggests that as the earning-asset ratio rises, the ROA of general insurance firms in South Africa tends to improve, indicating a potentially favorable impact on profitability. The significant findings of this study emphasize the importance of prioritizing effective risk management practices within insurance firms. By implementing these measures, such as minimizing the likelihood of claims and ensuring accurate reflection of assumed risks in premium charges, insurance companies can maintain positive underwriting profit. This, in turn, has the potential to enhance their overall profitability.Item Factors contributing to the successful development and use of mobile digital libraries : a systematic literature review(Emerald, 2023-03-21) Khomo, Musawenkosi Phumelela; Naicker, Nalindren; Chisita, Collence Takaingenhamo; Rajkoomar, MogivenyThe purpose of this paper is to review the literature on factors that contribute to the successful development and use of the mobile digital library (DL). This aim will be achieved by reviewing selected journal articles on mobile DLs' successful development and use. This paper argues that the concept of DLs is evolving because of the dynamic nature of knowledge and technological developments in the infosphere. Design/methodology/approach A systematic literature search of journal article factors that contribute to the successful development and use of the mobile DL was accomplished by searching the following databases: Emerald insight, Science directory and Google Scholar. The systematic review was conducted following the preferred reporting items for systematic reviews and meta-analyses guidelines. This study applied Rogers's (1965) Diffusion of innovation theory to unpack the attributes of innovation to unpack contextual factors shaping African conceptions of mobile libraries (m-libraries). The studies reviewed were published from 2016 to 2021. This paper is based on a systematic literature review. This paper uses publicly available literature on the theme of DLs concerning m-libraries. Among the search terms used for the study were: “digital libraries”, “Africa and digital libraries”, “electronic libraries”, “information communication technologies”, “access to information” and “mobile digital libraries”. Findings Reviewed literature indicates that myriad factors can contribute positively or negatively to the successful development and use of the mobile DL. These factors include the degree of staff awareness and understanding of the potential of mobile technologies in enhancing the provision of library services, the availability of relevant digital content, library staff and users’ level of digital and information literacy competencies to navigate digital platforms, user friendliness of DL platforms, material and financial support to access m-libraries, power supply and access to internet connectivity. Practical implications The results from this study will generate knowledge and insight into the factors that affect the development and optimal use of mobile DLs to enhance and widen access to scholarly databases irrespective of time and space. This study will make recommendations that will enable South African policymakers to make informed decisions relating to the factors affecting the development and usage of mobile DLs for enhanced learning, teaching and education. Originality/value Given the growing number of scholarly publications on mobile DLs, this study seeks to discover how such technologies can help enhance learning, teaching and research in higher education. This study’s findings will provide a scientific basis for policymakers and researchers with evidence-based knowledge that raises the value of mobile DLs. It was discovered that if the identified factors are handled well, users can easily access tools, such as databases, electronic journals and online reference tools, and this could improve the quality of teaching and learning.Item Management of electronic records in the South African public sector(African Journals Online (AJOL), 2022) Matlala, Mpubane Emanuel; Maphoto, Asania ReneilweMany public sector organisations are struggling to properly manage their electronic records. The effective management of such records and their accessibility is crucial for the functioning of the public sector and provides citizens with evidence of that functioning. Recently, numerous public sector organisations have adopted newly developed technological tools to manage records, while some departments are still in the process of gradually introducing these. Electronic records are created through various information systems in government organisations but for them to be of full advantage in the realm of governance, they need to be carefully managed. Public sector organisations are positioning themselves to do just that by applying innovative mechanisms to deal with their records. An electronic records management system is expected to provide an integrated, efficient management of the records produced and stored in contemporary organisations. However, it is not a silver bullet to fix all issues, and proper management of electronic records continues to be a challenge due to a lack of sufficient skills, relevant policies, procedures, and standards, as well as a lack of knowledge in South Africa on how to utilise modern technologies to deal with the storage of public records. The present study aimed to identify challenges related to the management of electronic records in the South African public sector and to suggest strategies for resolving them. The study was based on a qualitative approach and applied the content analysis of relevant literature to identify gaps and suggest solutions. The study established that the government departments under investigation still lacked the requisite tools such as policies, standards, guidelines, adequate technological infrastructure, and that there was also a lack of sufficient funding and skills and competencies to effectively deal with electronic records. Hence, the study recommends more collaborative efforts to urgently address shortcomings to curb the continuous loss of invaluable electronic records that could ensure accountability, transparency, informed decision-making, and improved service delivery.Item Application of stakeholder management for business sustainability in the higher education sector(Kamla-Raj, 2016) Khanyile, Makabongwe; Green, PaulUniversities 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.Item Forestry Stewardship Council in relation to market accessibility by small scale timber growers : a case in KwaZulu-Natal(KRE Publishers, 2016) Mtengu, Sizwe; Green, PaulThis 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.Item Perceived impact of public sector leadership on road infrastructure service delivery(Business Perspectives, 2016) Gqaji, Andile; Proches, Cecile; Green, PaulIt 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.