Repository logo
 

Research Publications (Accounting and Informatics)

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

Browse

Filters

2019 - 201912020 - 20237

Settings

Start date: 2011Subject: search.filters.subject.1501 Accounting, Auditing and Accountability

Search Results

Now showing 1 - 8 of 8
  • Thumbnail Image
    Item
    Nexus between accounting and information systems and SMEs`operational efficiency in South Africa
    (LLC CPC Business Perspectives, 2023-06-13) Msomi, Thabiso Sthembiso; Vilakazi, Sanele Phumlani
    Accounting information systems are critical to any business but especially important to small and medium-sized enterprises (SMEs). Such systems are vital to their performance and success. Unfortunately, SMEs make poor decisions, leading to a shortage of accounting information. Hence, this study aims to investigate the impact of accounting information systems on SME operational efficiency in South Africa. Using purposive sampling, data were collected from 109 out of 150 retail SME owners or other appropriate representatives. A quantitative research design that falls under the positivist paradigm was used. The Statistical Package for Social Sciences (SPPS) software version 20.0 was utilized to analyze the collected data, specifically through descriptive and regression analysis. The study found a significant positive correlation between accounting information systems and SME operational efficiency (r-value = 0.579), which had a p-value of 0.0005, according to the intensity of the association with r-value. The study recommends that SME management implement excellent accounting principles into their operations. Furthermore, because SMEs may be unable to afford complicated accounting systems, SMEs functioning in the same region should implement a resource-sharing strategy to reduce expenses.
  • Thumbnail Image
    Item
    Financial literacy operationalization model for agribusiness entrepreneurs in Zimbabwe
    (International Institute for Science, Technology and Education, 2023-01) Gumbo, Lilian; Marimuthu, Ferina; Vengesai Edson
    Agribusiness is the cornerstone of the Zimbabwean economy as most people survive on agricultural related activities and it is regarded as the first step to fighting poverty among the rural population. However, the sector has not been performing well in terms of productivity due to various factors, which include poor management of borrowed funds, higher loan defaults and financial exclusion. The study sought to assess the level of financial knowledge, financial behaviours, and financial attitudes of agribusiness entrepreneurs and to develop an operationalisation model for improving financial literacy. Pragmatism research philosophy guided this research to use mixed method approaches and sequential mixed method research design. Quantitative data was first collected using a research questionnaire, followed by interviews that were conducted to build upon quantitative results. Multistage cluster sampling and convenience sampling was used to select research participants. Research findings established that agribusiness entrepreneurs: (1) have low financial knowledge, (2) exhibit poor financial behaviours (3) have good financial attitudes except for diverting a portion of business loans for personal use. The general level of financial literacy was very low among agribusiness entrepreneurs. Hence the study recommended a financial literacy operationalisation model for agribusiness entrepreneurs for consideration by policy makers.
  • Thumbnail Image
    Item
    Does the corporate governance practice support the corporate financial performance of banking industries in Ethiopia? : panel data analysis
    (International Institute for Science, Technology and Education, 2023-01) Kotiso, Mesele Shiferaw; Marimuthu, Ferima; Maama, Haruna
    The high-profile corporate collapses and failures in early 2000s changed the image of accounting, auditing, and regulatory environments. As a result, the need for implementing effective corporate governance practice (CGP) in corporate financial institutions has gained significant attention worldwide. Effective CGP paves the way for access to finance, lower cost of capital, better corporate financial performance (CFP), and favourable treatment by all stakeholders. This study examines the relationship between corporate governance variables and financial performance in the Ethiopian banking industry. The board size, independence, educational level of board and audit committee characteristics were employed as measures of corporate and return on assets (ROA) and return on equity (ROE) as financial performance metrics. The study involves a census of all major financial institutions supervised by the National Bank of Ethiopia (NBE) for six years, 2015-2020. The main finding of this study revealed that the existence of board independence, the presence of an audit committee, the financial leverage ratio and financial institution size have a positive significant influence on CFP. Therefore, this study offers an important implication for developing corporate governance and capital structure to support underdeveloped financial institutions. This makes a significant contribution to the existing literature by addressing the specific context of Ethiopian banking industries, filling a gap in knowledge regarding the relationship between corporate governance and financial performance in this sector.
  • Thumbnail Image
    Item
    Review of sustainable transformative performance : governance and accountability imperatives
    (International Institute for Science, Technology and Education, 2023-01) Maama, Haruna; Marimuthu, Ferima
    The present organisational and business landscape makes the quest for sustainable transformative performance an urgent imperative. Because of this, it is crucial to synthesise and understand the many facets of sustainable transformative performance, with a focus on the need for governance and accountability. This paper reviews the relationship between corporate governance, accountability, and sustainable transformative performance imperatives. The paper draws on the knowledge from several research papers submitted to the Issues in Social and Environmental Accounting Journal special issue publication. It thoroughly analyses various perspectives on sustainable transformation, ranging from environmental sustainability and disclosure practices to the function of governance, organisational culture, and responsible investing. Alongside these issues, the paper also explores the integration of technological governance, its impact on innovation, and the nuanced relationship between financial performance, firm size, and corporate practices. Through these thematic lenses, this paper highlights the significance of aligning governance frameworks, fostering accountability, and embracing responsible practices to drive sustainable transformative performance. The findings of the paper provide valuable insights to practitioners, policymakers, and researchers, shedding light on the complex nature of sustainable transformation and the imperative of effective governance and accountability. The conclusion drawn from the study highlights the transformative power of ethical decision-making, creative governance models, and responsible behaviours in promoting sustainability, good governance and value-driven performance.
  • Thumbnail Image
    Item
    The role of environmental disclosures in enhancing firm value : evidence from listed manufacturing firms
    (International Institute for Science, Technology and Education, 2023-01) Mgilane, Nolwando L.; Maama, Haruna; Marimuthu, Ferina
    The traditional approach to financial performance reporting has experienced a significant shift as stakeholders increasingly demand greater transparency regarding firms' environmental and social impact. This has elevated the importance of environmental reporting due to its potential influence on firms' financial strength. This study investigates the relationship between environmental reporting and the value of manufacturing firms listed on the Johannesburg Stock Exchange (JSE) in South Africa. The study conducted a content analysis on 250 annual integrated reports from 50 manufacturing firms listed on the JSE between 2016 and 2020 and utilized a multiple regression analysis. The findings revealed a negative relationship between environmental reporting and firm value, suggesting that adopting environmental reporting may involve additional financial resources, which are perceived as an outflow of funds in an economic context. Consequently, this study recommends that manufacturing companies analyse their stakeholders' characteristics and information needs to present relevant environmental reporting in their annual integrated reports. By doing so, companies can enhance their legitimacy with stakeholders, maximise shareholder value, and ultimately increase firm value. This research contributes to the existing literature on environmental, social, and financial reporting, particularly in South Africa, by focusing specifically on manufacturing firms listed on the JSE.
  • Thumbnail Image
    Item
    A review of accounting, management and sustainability imperatives of sustainable transformative performance
    (International Institute for Science, Technology and Education, 2023-01) Maama, Haruna
    In the dynamic contemporary business environment, sustainability has evolved as a central pillar of organisational performance, as financial performance is no longer considered a firm's sole objective. However, the impact of sustainability practice on accounting, management and strategies has been told in a disparate manner. As a result, this systematic literature review analyses and synthesises the complex intersection of accounting, management practices, and the compelling mandates of sustainability. This literature review covers numerous facets of organisational practices and performance as it moves through several research themes involving the nexus of accounting, management, and sustainability. The study reviews topics like financial valuation and reporting, looking at the complex connection between financial performance and sustainability disclosures. The study also discusses management and accounting procedures, looking closely at how organisations are changing their plans to comply with sustainability requirements. This covers issues including fraud prevention techniques and cost management focusing on sustainability. The review also looks into the complex effects of sustainability practices on economic development, growth, and investment. It discusses how foreign direct investments affect the sustainability of host nations' economies. In addition, the study explores the views of educators on the efficacy of efforts focused on sustainability within the context of education and academia. The study also examines career paths in accounting academia to shed light on how educational institutions contribute to a sustainable future. Finally, the study examines gender variations in employee attrition and how talent management strategies are perceived. This is done by focusing on talent management and human resources.
  • Thumbnail Image
    Item
    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.
  • Thumbnail Image
    Item
    Influence of employee-manager relationship on employee performance and productivity
    (LLC CPC Business Perspectives, 2022-07-12) Dlamini, Nosipho Pearl; Suknunan, Sachin; Bhana, Anrusha
    Organizational performance can be seen as dependent on employee job performance and productivity. One of the factors that influence employee job performance and productivity is the working relationship between employees and their managers. This paper examines the influence of the relationship between employees and their managers on enhancing employee performance and productivity. The study was conducted in a financial organization based in Durban (South Africa). A quantitative approach was utilized with a census method targeting a total population of 40 administrative employees. A questionnaire was constructed based on the research aims and was administered to all 40 respondents. As a result, the response rate was 65%. Key findings indicated that the relationship between managers and employees did affect employee performance and productivity. A positive relationship with a manager is closely linked to increased motivation and performance, while a negative relationship is linked with poor performance. An overall negative impact and high level of dissatisfaction amongst employees were found due to the current bureaucratic management style that managers adopt in their organization. Thus, it makes employees less productive and decreases their work performance. Furthermore, it was found that employees’ perception of their relationship with managers plays a significant role in predicting job performance. Recommendations for a better working relationship to promote employee performance and productivity include manager-employee training, team building activities, skills development programs for managers, employee rewards and recognition, increased communication platforms, and more consideration for employee well-being