Research Publications (Accounting and Informatics)
Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212
Browse
129 results
Search Results
Item Integration of an autoencoder model with an actor-oriented system(Advances in Artificial Intelligence and Machine Learning, 2024) Dyubele, Sithembiso; Cele, Noxolo Pretty; Mbangata, LubabaloTraditional machine learning frameworks often struggle with scalability, modularity, and efficient resource management, especially when dealing with vast data. Actor-Oriented Systems offer a robust framework for building such scalable systems, allowing concurrent processing and efficient handling of large datasets. This study investigated the integration of Autoencoders (AE), which are pivotal in unsupervised learning, with Actor-Oriented Systems to enhance the modularity, scalability, and maintainability of the model training process. The study seeks to leverage the capabilities of AE and Actor-Oriented Systems to achieve high-quality image reconstruction and efficient processing. The study also attempted to understand the underlying patterns in the data, assess the performance of the model, and demonstrate the benefits of modular and scalable systems. Key findings from the results showed significant improvements in training efficiency and performance of the model, especially when using Actor-Oriented Systems. The training time was reduced from 16.96 seconds to 14.21 seconds, and the validation loss improved from 0.2768 to 0.2100, indicating better generalisation and learning. Data augmentation techniques further enhanced the robustness of the model, leading to more accurate reconstructions of the test images. Actor-Oriented Systems facilitated concurrent processing, improved modularity, and enabled the system to scale efficiently with increasing data volume. This study also highlighted the practical benefits of integrating AE with Actor-Oriented Systems, providing valuable insights into building more robust, maintainable, and scalable machine learning workflows.Item A review of artificial intelligence implementation in academic library services(Stellenbosch University, 2024-08-28) Zondi, Nombuso Phamela; Epizitone, Ayogeboh; Nkomo, Ntando; Mthalane, Peggy Pinky; Moyane, Smangele; Luthuli, Mthokozisi; Khumalo, Mbalenhle; Phokoye, SamkelisiweArtificial intelligence (AI) has emerged as a transformative force across various sectors, including academic libraries, offering potential paradigm shifts in operations and patron services. The imperative need for AI in educational library services stems from its myriad advantages in enhancing efficiency and service quality. Despite its promise, the integration of AI within academic libraries faces hurdles such as expertise shortages, infrastructure limitations, financial constraints, and employment concerns. This paper critically seeks to assess AI implementation in academic library services. The aim is to uncover adoption drivers and challenges in AI implementation in academic libraries. This paper conducts a comprehensive literature review to explore implementation of AI in academic libraries. The findings of the study indicate that AI implementation heralds an era of enhanced service delivery, albeit accompanied by challenges, notably in developing countries like South Africa. It also indicates that success hinges on meticulous planning, collaborative teamwork, adequate funding, and proactive promotion. Furthermore, the paper’s findings offer librarians and top management insights into navigating the adoption of AI projects within academic library settings efficiently.Item Use of management accounting practices and factors affecting its use : a survey of small and medium-sized enterprises in Durban(AOSIS, 2022-03) Cele, Sicelo; Nyide, Celani J.; Stainbank, Lesley J.The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME failure in South Africa is largely attributable to the lack of management skills by their owners and managers.Research purpose: The objective of the study was to examine owners and managers of Durban SMEs’ perceptions of the use of management accounting practices (MAPs) and the factors affecting its use. In addition, the challenges faced by SMEs were also investigated.Motivation for the study: Although the use of MAPs has been investigated in other parts of South Africa, research on Durban SMEs’ use of MAPs and factors affecting its use is lacking in KwaZulu-Natal, which is an important contributor to South Africa’s GDP. If MAPs are not being used, what strategies could be recommended to advance their use? This important question provided further motivation for this study.Research approach/design and method: The research adopted a quantitative approach in the form of a self-administered questionnaire, which was e-mailed to SMEs.Main findings: Management accounting practices were perceived to be used mainly in assisting planning and in assessing business performance. Factors affecting the use of MAPs were the lack of management accounting knowledge and education and skills. Challenges faced by SMEs were identified as being mainly financial and human resource challenges. Small and medium-sized enterprise owners and managers supported the recommendation that they should go for management accounting training.Practical/managerial implications: The study recommended that SMEs’ owners and managers should attend management accounting training. Bodies such as government agencies or educational institutions should ensure that training aimed at SMEs is offered.Contribution/value-add: The study provides new information about the perceptions of owners and managers of SMEs on the use of MAPs, factors affecting its use of MAPs and other challenges. It further provides impetus for the need to provide management accounting training aimed at SMEs.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 Credit accessibility and viability of small and medium enterprises in South Africa(Editura Universitara Danubius, 2022-02-09) Msomi, Thabiso Sthembiso; Maharaj, AvikaSmall and medium businesses (SMEs) play a significant role in supporting economic expansion in economies worldwide. However, lack of accessibility to credit funding has been a major stumbling block in transitioning these businesses from just profitable to ensuring growth and long-term viability. The aim of this research paper was to explore the correlation between access to credit funding obtained and the impact it has on the viability of SMEs. The objectives of the study were to: Investigate the scarcity of accessing credit; Analyze the relationship between access to credit and its impact on the viability of SMEs. The methodology included a quantitative research approach. The methodology included a quantitative research approach. The research design was descriptive, and cross-sectional. The study targeted 105 SMEs operating in KwaZulu Natal, South Africa. The findings revealed that 75.73% SMEs who secure finance to fund their business have observed a positive correlation to the success and viability of their business. 81% of SMEs indicated that a shortage of collateral/security, 52% revealed a dearth of a statement of cash flows, and an absence of owners’ equity impede them from obtaining financing. Also, a study revealed a positive correlation between Access to Credit and viability of Small and Medium Enterprises (r=0.250, p<0.0005). The study recommended that banks and government authorities should increase their assistance to aid SMEs with financial, operational, business, and marketing assistance through a variety of regulatory methods. These may include the supply of collateral when establishing and supporting various credit programs for SMEs. The information asymmetry problem can be alleviated by improving legislation, improving entrepreneurial skills and education for SMEs.Item Evaluating the influence of leverage and liquidity on the financial performance of general insurance companies in Sub-Saharan Africa(LLC CPC Business Perspectives, 2022-08-05) Msomi, Thabiso SthembisoThe factors of the insurance industry’s business performance are of concern to a variety of participants in any economy, such as the government, politicians, policyholders, and speculators. There has been very little research on this issue in Sub-Saharan Africa, with the majority focusing on specific factors that influence the performance of insurance businesses. The purpose of this paper was to evaluate the influence of leverage and liquidity on financial performance of general insurance companies in Sub-Saharan Africa. The study used descriptive correlational techniques to obtain panel data across 113 general insurers operating in Sub-Saharan Africa as of December 31, 2019, for 11 years (2008–2019). The pooled OLS, fixed effects and random effects models were estimated with the financial performance measures (proxied by ROA) as the dependent variables where the Hausman test was employed to test the hypothesis. The study found that there is a negative negligible link between leverage and financial performance, whereas there is a positive association between liquidity and financial performance. The study suggested that proper liquidity management is critical for insurance businesses to enhance a company’s value as well as financial success. The focus should be on establishing a proper asset-liability mix, in which a company’s total liabilities do not exceed its total assets. Furthermore, organizations require cash flow policy recommendations to optimize profit potential while limiting liquidity risk in the financial statement.Item Factors affecting non-performing loans in commercial banks of selected West African countries(LLC CPC Business Perspectives, 2022-01-19) Msomi, Thabiso SthembisoThis paper examines the macro-economic and bank-specific factors affecting non-performing loans in commercial banks. Using 47 listed commercial banks from six countries, namely 19 banks from Nigeria, 14 banks from Benin, 3 banks from Burkina Faso, 3 banks from Gambia, 3 banks from Guinea, and 5 banks from Liberia for the period 2008 to 2019, fixed and random effect model was used. The Hausman test favored the selection of fixed effect model, and it was found from the estimation that the liquidity ratio, capital adequacy ratio and inflation rate significantly affect non-performing loans. As a result, it is advised that banks depend not only on their ability to achieve the capital adequacy ratio, but also guarantee that loans are thoroughly scrutinized before being issued to beneficiaries. Bank managers should guarantee that banking staff is not simply awarding loans to secure their jobs by accumulating deposits from consumers at the price of the bank’s long-term stake. In addition, the economies of West Africa should keep their inflation rates low so that repayment of loans on time is cheap and realistic. Acknowledgment I would like to appreciate Fezile Nonjabulo Gcwabaza for love and support throughout this research project.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 Determinants of insurance penetration in West African countries : a panel auto regressive distributed lag approach(MDPI AG, 2021-08) Olarewaju, Odunayo; Msomi, ThabisoThis study analyses the long- and short-term dynamics of the determinants of insurance penetration for the period 1999Q1 to 2019Q4 in 15 West African countries. The panel auto regressive distributed lag model was used on the quarterly data gathered. A cointegrating and short-run momentous connection was discovered between insurance penetration along with the independent variables, which were education, productivity, dependency, inflation and income. The error correction term’s significance and negative sign demonstrate that all variables are heading towards long-run equilibrium at a moderate speed of 56.4%. This further affirms that education, productivity, dependency, inflation and income determine insurance penetration in West Africa in the long run. In addition, the short-run causality revealed that all the pairs of regressors could jointly cause insurance penetration. The findings of this study recommend that the economy-wide policies by the government and the regulators of insurance markets in these economies should be informed by these significant factors. The restructuring of the education sector to ensure finance-related modules cut across every faculty in the higher education sector is also recommended. Furthermore, Bancassurance is also recommended to boost the easy penetration of the insurance sector using the relationship with the banking sector as a pathway.Item 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 PortiaAt 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.