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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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Subject: search.filters.subject.Financial accounting

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    Lecturer perceptions of general education in enhancing self-efficacy of accounting students
    (AMH International Conferences and Seminars Organizing LLC, 2020) Naidoo, Suntharmurthy Kristnasamy; Govender, S.
    The research paper aims to obtain the perceptions of lecturers on the influence of General Education in enhancing the Self-efficacy of accounting learners. Interviews with lecturers from Durban University of Technology (DUT) and Mangosuthu University of Technology (MUT) were conducted to tap into their views on the aspect of General Education and establish y impact on learners’ Self-efficacy. The researcher has observed, over many years of lecturing experience at the university that some learners are eager to learn and can address new tasks, while others appear uninterested or unmotivated. Many learners display a high degree of faith in their skills, while others appear uncertain of themselves. The question then arises: What strategies can a classroom teacher or lecturer use to increase learners’ confidence to learn new material? There is an opportunity for the improvement of General Education skills that can enhance learner performance. Hence, the main strategy would be to incorporate General Education Modules into the curriculum. Similar to General Education skills, there is also a lack of Self-efficacy in current learners. Further attention must be devoted to General Education skills, as these are essential. Moreover, these skills appear to be very poor amongst current learners and respondents believed that Self-efficacy could have a positive effect on the academic performance of learners. Methods for enhancing Self-efficacy reveal that the main strategies should revolve around innovative teaching, learning and research methods; increasing skills development such as critical thinking and computer skills; and promoting more Self-efficacy based workshops and programs.
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    Financial accounting as a tool to enhance non-government organisations’ performance : a case study of a large NGO in Durban, South Africa
    (EconJournals, 2022) Mvunabandi, Jean Damascene; Lathleiff, Charmaine; Muzindutsi, Paul-Francois
    Numerous non-governmental organisations (NGOs) in South Africa and elsewhere do not have standardised financial accounting practices to follow in preparing their financial statements and it is not clear whether the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) can be used to enhance NGOs performance (Kaya et al., 2015). This article explored the applicability of financial accounting practices as a relevant tool to enhance NGO performance with particular reference to a large NGO in Durban, South Africa. A qualitative approach was employed and data was collected through the use of semi-structured interviews and conventional thematic and document analysis. Evidence from this study showed that despite adopting accounting and financial policy and procedures, the selected NGO finds it difficult to maximise its financial performance due to failure to fully comply with IFRS for SMEs in South Africa. This article provides necessary recommendations applicable to other similar NGOs globally.
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    The effect of biographical variables on self-efficacy of management accounting students
    (AMH International Conferences and Seminars Organizing LLC, 2022) Naidoo, S. K.
    The purpose of this paper is to investigate whether biographical variables such as Gender, Race, Home District, School (urban/rural) and Language proficiency play any role in the Self-efficacy of Cost and Management Accounting (CMA) students and to assess whether Self-efficacy. A descriptive, longitudinal, and mixed-methods approach was used in this paper. In the current study, the quasi-experimental design used for the pre-test and post-test control groups was non-equivalent. The population targeted was CMA students. A census survey was performed. The comparative analysis between the variables revealed no significant difference. However, females, Africans, Urban Home District, Urban School, and English Second Language learners scored more in the post-test. The paper recommends that the implementation of General Education modules into the curriculum be instituted. Additionally, current learners appear to have very poor General Education skills, and respondents themselves believed that self-efficacy can have a positive impact on academic performance