Faculty of Accounting and Informatics

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Academic integration of libraries at Universities of Technology (UoTs) in South Africa
(2014-09-16) Neerputh, Shirlene; Singh, Penny; Underwood, Peter
Academic libraries should lead in the instructional change process by being at the nexus of teaching, learning and research in the university. This study was set in the context of the current higher educational landscape of South Africa. In particular, it focused on the emerging role of the University of Technology (UoT) library to enhance academic success. This was an exploratory study juxtaposed with a literature review pertinent to national and international library integration programmes and practices. Justification for this study stemmed from the current local and international trend for academic libraries to become proactive partners in teaching and learning through academic integration and leadership in promoting the university’s mission and goals. Underpinned by the process learning theoretical framework, the aim of this study was to explore the extent to which academic integration has been adopted by UoT libraries in South Africa. Process learning was chosen by the researcher because it is considered a learner-centred teaching technique for student engagement and it is consistent with the constructivist theory postulated and applicable to UoT libraries. The specific objectives of the survey were to determine: what academic integration programmes are offered by UoT libraries to enhance teaching, learning and research in South Africa; existing information literacy programmes and assessment practices in UoT libraries; what postgraduate/research programmes are offered by the library to academics and students and how they are represented in strategy or policy documents; and the similarities and differences in academic integration programmes in all six UoTs in SA. A mixed methods approach (quantitative and qualitative methodologies) were used to collect data regarding programmes and practices prevalent in UoT libraries across all six UoTs in South Africa. An online questionnaire was administered using SurveyMonkey. Forty-two subject librarians participated in the survey, yielding a sixty- two percent response rate. The objectives of the study were achieved by the identification of the following key academic integration programmes: embedded information literacy programmes; resource collection and development; faculty collaboration and partnerships to promote academic success; research scholarship and open access initiatives; social media networking; and reading and writing programmes. This study found that while academic integration has gained momentum in UoTs in South Africa, greater effort should be made in collaboration with academics in: embedded information literacy and blended learning; open access and scholarship; reading and writing programmes; and collaboration in postgraduate interventions. The findings also revealed that while most libraries internationally have embraced reading and writing programmes, libraries offering reading and writing programmes to enhance academic success are relatively scarce in UoTs in South Africa. It is recommended that the subject librarians engage in academic integration practices by: supporting the curricula and research programmes; improving institutional outcomes; improving collaborations; building intellectual or knowledge centres and providing relevant information to students and staff within a knowledge society.
Academic staff perceptions of empowerment training programmes initiated by Durban University of Technology
(2018) Bingwa, Luyanda Loraine; Ngwane, Knowledge Siyabonga Vusamandla; Reddy, Radha
Higher education in South Africa underwent a significant change during the last decade. Lecturers may not be necessarily equipped to face all the changes that are a result of changes faced by higher education. Academic staff needs to be trained so as to strengthen their teaching competencies. Training serves as an opportunity to upgrade their qualifications. Without training, it would be challenging for academics to perform their core activities. The problem that arises is that the type of routine tasks typical of the functions of academic staff does not require only training in the form of coaching but also learning in the form of gaining knowledge and competence within the academic disciplinary context. However, hands-on training seems to be the crucial component that will ensure the correct application of routine procedures. The purpose of this study was to identify the academic staff perception of empowerment programmes initiated by the Durban University of Technology (DUT), and the challenges involved in successfully empowering staff. This study also identified problems encountered during academic staff development process and further investigated if the academic staff were provided with reasonable opportunity to participate. In this study, a quantitative approach was used, and data was collected from academic staff, comprising of professors, head of departments, senior lecturers, lecturers and junior lecturers of the Durban University of Technology. A sample size of 132 was drawn from the population. Questionnaires were designed with both closed and open-ended questions, and were personally administered by the researcher to all academic staff members in all faculties of the Durban University of Technology. Analysis of data revealed that the University provide academic staff with sufficient and relevant training however staff felt that they should be included in the planning of these programmes. Furthermore there was a need for follow-up to evaluate effectiveness of the training programmes and if they served the purpose for which they were intended to. This study, therefore, recommended that respective faculties should involve their staff members in planning, and that a follow-up be conducted after completion of training.
Accounting skills and the sustainability of small and medium enterprises in South Africa
(Universitatea Danubius Galati, 2021-04-01) Olarewaju, Odunayo Magret; Msomi, Thabiso Sthembiso
The objective of this study is to examine the accounting skills and sustainability of small and medium-sized enterprises (SMEs). The quantitative research method was adopted for this study and the purposive sampling technique was chosen to select the participants for this study. The study collected primary data from respondents who are owners of SMEs in the retail, construction and manufacturing sectors, etc. Data was analysed using SPSS. A total of 310 research questionnaires were administered and 304 research questionnaires were returned for analysis (giving a 98% response rate). A regression analysis and Pearson’s correlation analysis were conducted. The outcome of Pearson’s correlation shows moderate correlation (r value is 0.531) between accounting skills and sustainable SMEs. There is also a significant effect of accounting skills on sustainability as revealed in p-value <0.0005. Thus, it was concluded that SME owners need more accounting training or bookkeeping awareness. This is because training will equip SME owners with the needed skills to ensure accurate recording of business transactions, which is beneficial when the need for financial assistance from banks or other financial institution arises.
Achieving financial sustainability in Ghana’s banking sector: is environmental, social and governance reporting contributive?
(SAGE Publications, 2021) Maama, Haruna
Despite banks not having any significant direct negative impacts on the environment and society, they adopt environmental, social and governance (ESG) accounting. Meanwhile, ESG reporting consumes additional resources and exposes firms’ strategies to competitors. The study employed a legitimacy theory to investigate the impact of ESG reporting on the financial sustainability of banks in Ghana. The study relied on 10 years of annual reports of all the banks in Ghana. The banks’ ESG reporting practices were assessed based on a content analysis method. The financial sustainability was measured based on return on assets (ROA) and net interest margin (NIM). Evidence showed that environmental reporting (ERI) impacted the banks’ NIM and ROA inversely and significantly, whilst governance reporting had a positive but insignificant relationship with NIM and ROA. The result further demonstrated that social reporting (SRI) impacted NIM and ROA positively and significantly. The overall ESG reporting had a negative and significant relationship with the banks’ financial sustainability. Hence, the ESG reporting did not improve the financial sustainability of banks, and banks in Ghana have less of an incentive to report on ESG as opposed to banks in other countries, where such reporting generally makes financial sense.
Administration practices affecting environmental compliance by small and medium-sized enterprises in the manufacturing sector
(2022-12-07) Maphumulo, Jabhisile Roxetta; Dongwe, Khethiwe; Nyide, Celani John
The significant role of Small and Medium-sized Enterprises (SMEs) and their contribution towards the growth and development of the countries’ economies are acknowledged globally. SMEs play a crucial role in transforming socioeconomic conditions and are driving the economy by availing employment opportunities and fuelling the demand for goods and services. However, regulations and legislations are the important constraints to SME growth in developing countries. One of the common causes that lead to the failure of some SMEs is that owners have limited awareness of the environmental legislations and lack managerial skills that will help with carrying out administrative practices required to comply with these legislations. The result of lack of awareness and poor entrepreneurship is shown by the high number of SMEs closing down annually in South Africa due to noncompliance. Therefore, the purpose of this study was to examine the administration practices adopted by SMEs in the manufacturing sector within Msunduzi Municipal boundary, and to establish how the environmental compliance can be enhanced by these entities. This study adopted a quantitative research approach using a 5 point Likert scale closed-ended questionnaire as a data collection instrument. The questionnaire was distributed to managers and administrative personnel of the participating SME in the manufacturing sector. Probability sampling method was adopted to narrow down the sample size to 215 respondents. The data collected from respondents was analysed using the Statistical Package for Social Sciences (SPSS) version 25.0 and Microsoft Excel. Results from data analysed show that there was a consensus that complying with environmental regulations is compulsory, therefore compliance is vital. Furthermore, the results indicate that among the administration practices for compliance identified, obtaining a licence to operate was paramount for the SMEs to operate legitimately. Respondents did not confirm if the compliance assessment reports were kept as a record for environmental compliance. The results indicate that employees were uncertain as to which environmental regulations they are complying with by completing the tasks assigned to them. Off concern, they were not in agreement that environmental compliance is prioritised within the respective SMEs.
Adoption of activity-based costing at Technical and Vocational Education and Training in KwaZulu-Natal
(2017-08) Madwe, Mziwendoda Cyprian; Green, Paul; Stainbank, Lesley June
This study seeks to provide a guide for a more advanced costing method that is going to provide some cost allocation techniques from a wider range of TVET college specific activities, and that will provide a valuable insight for management of a college. Such a method was achieved through the development of a standard activity dictionary and the functional decomposition of the campus into small divisions as the methods of identifying major activities that are performed at TVET colleges. Thereafter, a conceptual framework for adoption of Activity-Based Costing (ABC) was developed. The main expected contribution to knowledge is represented in the development of conceptual framework for adoption of the ABC system in KwaZulu-Natal TVET colleges and the originality in the current study lies in bridging the gap in the knowledge and understanding of ABC system in education sector. In addition to providing a way to allocate resources more efficiently, ABC can help colleges to determine the best way to meet their goal by monitoring the use of resources in particular activities. The theory that forms the basis of this study is contingency theory. This theory explains how ABC system is contingent upon contingency factors including organisational and behavioural and technical variables. This contingency theory suggests that the adoption of ABC systems within public TVET colleges is depend upon, or at least associated with size of the firm, cost structure, product diversity, training, resistance to change, internal champion support and innovation, top management support, internal resources availability and technical variables. The new model of ABC adoption has been developed in order to examine reasons why the ABC adoption remains low. This study also seeks to establish factors that constitute barriers to ABC. The hand-delivery questionnaire was appropriate for data collection in this study. The census survey undertaken comprised six public TVET colleges at KwaZulu-Natal (KZN). Thirty (30) questionnaires were submitted, and thirty (30) questionnaires were returned, generating a 100% responses rate. The quantitative data were processed using a SPSS version 24.0, leading to appropriate descriptive and inferential statistical analyses, including frequencies, means, standard deviations and chi-squares. Nine factors were identified from the literature, seven were found to be statistically significant associated with ABC adoption. The qualitative research method was also used. The research strategy was embedded with multiple cases studies to validate the results derived from the census survey. This was selected to validate the results derived from census survey. The data were gathered via 10 face-to-face semi-structured interviews. The semi-structured interviews were conducted with employees from top and middle levels of the five TVET colleges. The semi-structured interviews and survey helped the researcher to discovered new ways of identifying activities such as using business process and examining the colleges’ organogram. This study found that public TVET in KwaZulu-Natal (KZN) are using the Student Based Costing (SBS) and these colleges do not obtain accurate programme costs because they fail to allocate overhead costs to their respective campuses under costing currently in use in these TVET colleges. This study also found that the public TVET colleges in KZN use a uniform cost (number of students) to assign overhead costs to respective programmes. The findings of this study indicated that ABC has not been adopted at the public TVET colleges in KZN, as 60% of respondents indicated that there is no consideration of ABC to date and 100% of participants also confirmed that their colleges has not been adopted ABC to date. This result confirms that public TVET colleges at KZN are still using Traditional costing system (TCS). This study also showed that eight out of nine factors assist in the adoption of ABC system, and there is positive correlation between these seven factors and ABC adoption. The research findings of this study have exposed some loose ends that could not be answered conclusively by the data, it therefore recommended that a further empirical research should be conducted using case study and survey at all 50 public TVET colleges in South Africa to detect the difficulties and barriers that prevent the adoption of ABC at TVET colleges.
The adoption of an enhanced overhead costing system in a South African state university : the case of Durban University of Technology
(2018) Kudanga, Annah; Stainbank, Lesley June; Nzuza, Zwelihle Wiseman
Budgetary constraints associated with freezing of fees and limited government funding have increased the pressure to reform cost management strategies in state-funded South African universities. The main concern is that the data being generated in the allocation of overheads in universities is distorted and inaccurate. Activity based costing (ABC) could help solve these problems. However, there is a lack of empirical studies regarding the adoption and implementation of the ABC system in South African state universities. The aim of this study was to determine and analyse the factors that influence the adoption and implementation of ABC as a cost management strategy in a state university in SA, using Durban University of Technology (DUT) as a case study. A mixed methods approach was used which included a questionnaire and interviews. The study adopted the embedded mixed methods approach beginning with the quantitative method (questionnaires) that involved a detailed exploration of the current costing system used at DUT and the perceptions on the factors that facilitate or hinder the adoption and implementation of ABC. This was followed with the qualitative method that used semi-structured interviews conducted with employees from the finance and the selected academic departments. A detailed study was then carried out in the university library to determine activities, cost pools and cost drivers that could be used to develop an ABC model. The quantitative and qualitative data were analysed using the Statistical Package for Social Sciences (SPSS) (version 25®) and NVivo, respectively. The study showed that DUT is using a traditional costing system. A uniform cost base (number of students) is being used to assign most of the overhead costs to respective programmes. The findings of this study indicated that ABC has not been adopted at DUT. There was little support on the adequacy, transparency and accuracy of the current overhead costing system. Despite these shortcomings of the current system, more than half of the respondents agreed that changing the overhead costing system is not a strategic priority in the university. Perceptions regarding ABC showed that five out of eight themes developed could assist in the adoption and implementation of the ABC system. Supportive factors that could positively influence the adoption and implementation of ABC at DUT included the organisational strategy, information technology, decision usefulness of cost information, contextual/environmental factors and the organisational structure. However, system adaptability, which included adequacy of skills, top management involvement and consensus about and clarity on the objectives of the ABC system, was considered a barrier to the adoption and implementation of ABC. There were mixed views on the technical factors as well as some behavioural and organisational factors. The perceptions investigated in the in-depth interviews revealed resistance to change emanating mainly from perceived complexity, associated prohibitive cost of implementing the ABC system and uncertainty of the long-term benefits of the ABC system. The detailed study in the university library showed that the activities recorded could be grouped into cost pools and activity-related cost drivers could be used to apportion services to university programmes. The information that could potentially be used to initiate ABC was, therefore, available. Based on this information, an ABC model was developed. Overall, the findings of the study help to understand the current overhead system at DUT as well as perceptions on the factors that influence the adoption and implementation of ABC. The information could inform strategic initiatives related to ABC and the model developed for the university library could be used as a template for a university-wide ABC implementation.
The adoption of an intelligent waste collection system in a smart city
(IEEE, 2023-03) Mthethwa, Simphiwe M.; Xulu, Thuthukani; Msani, Nonsikelelo N.; Mohlakoana, Thuso T.; Ndlovu, Experience E.; Aroba, Oluwasegun Julius
Solid waste management has become a significant concern in environmental issues. This can be a problem, especially in cities where the population is quickly developing, and the sum of waste produced is expanding like never before. Programs for innovative city waste can help raise proficiency, diminish costs, and improve the aesthetics of open places as cities endeavor to oversee waste in public regions effectively. This study enhances intelligent waste systems by developing innovative technologies and software as additional tools for collection. This research demonstrates how the SQERT model, a periodic trend analysis report specific to projects, will be used to assess the intelligent waste management system and the proposed software technology. Furthermore, A software prototype visualization was created to demonstrate and show how the software system will look and its functionalities to improve the waste collection system.
Adoption of augmented reality to enhance Durban University of Technology's learning management system
(IEEE, 2022-10-27) Djumo, Wappi Francis; Govender, Shaolin Lee; Matha, Sanele Raphael; Adeliyi, Timothy T.
The Durban University of Technology's (DUT) elearning system is used as a case study in the research as it investigates the various learning management systems in higher education. due to the expanding technological trends and the requirement to support students who belong to "Generation Z." This study examines how augmented reality can be used to transform the DUT E-learning system from a three-standalone system into a unified system. The study illustrates how the Business Analysis Core Concept Model, a conceptual framework for business analysis, would be employed to analyze the proposed augmented reality system and the current DUT e-learning model. Additionally, the use cases of the three standalone platforms that make up the current DUT E-learning are contrasted with a single augmented reality E-learning system.
The adoption of digital administrative systems and practices at Ezemvelo KwaZulu-Natal (KZN) Wildlife
(2023-07-25) Ndlovu, Philisiwe Yvonne; Dongwe, Khethiwe; Parbanath, Steven
This study examines adoption and usage of digital administrative systems and practices at Ezemvelo KZN Wildlife (EKZNW) in order to suggest strategies for better utilisation of digital administrative systems and practices at Ezemvelo KZN Wildlife. This study will therefore attempt to improve focus on the administrative employees’ adoption and usage of implemented digital systems and practices, to improve organisational productivity. The researcher adopted a quantitative approach using online survey to collect data. Data were analysed using a Statistical Package for Social Sciences (SPSS) version 25.0. Target respondents were 160 administrative employees at Ezemvelo KZN Wildlife, as they are directly involved in the adoption and usage of digital administrative systems and practices. The researcher adopted a census of all 160 administrative employees in order to achieve the objectives of the study. This study revealed that even though the digital administrative systems at Ezemvelo KZN Wildlife are adopted to a certain extent. Employees do not wholly adopt them. They mainly prioritise those systems related to their personal information, followed by those related to communicating and conducting meetings. Off concern, is the lack of training provided to employees as one of the factors inhibiting the adoption of digital administrative systems and practices. The study concludes that, it is highly critical that there is more focus placed on the adoption of digital administrative systems and practices. Furthermore, attention should be paid to factors of organisational and individual influence, that have been found in the study to impede the adoption of digital administrative systems and practices aimed at enhancing the productivity and efficiency in the administrative operations at Ezemvelo KZN Wildlife. This study argues that management needs to enhance communication to employees regarding the purpose and benefits of the digital administrative systems and practices to be used and adopted. In addition, management at Ezemvelo KZN Wildlife should prioritise investing in connectivity, as it plays a crucial role in the adoption and usage of digital administrative systems and practices. It is further recommended that management should ensure that the information related to digital administrative systems and practices is easily accessible on the EKZNW website. This will help boost employee productivity and quality customer satisfaction post Covid-19 pandemic.
The adoption of E-Learning as a remote teaching and learning methodology in tertiary institutions during Covid-19 : a case study of the University of Kwa-Zulu-Natal
(2022-11-01) Nyathikazi, Siphamandla Handsome; Parbanath, Steven
This research was a case study that sought to explore if the University of Kwa-Zulu Natal (UKZN) is ready to adopt E-learning as a fully-fledged method of teaching and learning during Covid-19. The advent of the Coronavirus (Alsoud and Harasis 2021) in South Africa was confirmed by the National Institute for Communicable Diseases (NICD) on the 5th of March 2020. Since then, academic institutions at all levels have been grappling with the ways of delivering education in a safe mode that could prevent the spread of the pandemic. This prompted the need for academic institutions to adopt a fully ledged E-learning methodology in teaching and learning. Consequently, the aim of the study was to explore the readiness of the academics to adopt the E-learning methodology. Such readiness was explored through the application of the study objectives that were aimed at academic staff’s satisfaction level with the change, challenges that were experienced by the academic staff during the adoption process, the impact of Elearning on academics’ work and personal lives as well as the improvement of such methodology for the benefit of the institution. The study adopted a mixed method case study design of qualitative and quantitative research methods. Both quantitative and qualitative data were collected at the same time, analysed separately and the results merged in the summary and discussion of the study findings. The findings of the study revealed that the academic staff of UKZN were ready for the adoption of E-learning as the teaching and learning methodology. However, the study identified limitations in terms of infrastructural problems such as network service providers, as well as the ongoing blackouts limiting access to electricity. The findings of the study can have a significant impact on the strategic teams of the institution where there is a need of reinforcing control measures on the remote assessment of the students during the E-learning examinations. Furthermore, Management of the UKZN can use the results of this study as a springboard to motivating the academics and fine-tuning their approach towards the application of the technology based method of teaching and learning.
Adoption of mobile cloud computing by small and medium-sized enterprises (SMEs) in rural areas
(2023-10) Cele, Noxolo Pretty; Govender, Mogiveny; Rajkoomar, Mogiveny
This study was conducted in the rural areas of KwaZulu-Natal (KZN) province of the Republic of South Africa. These rural areas includes uMbumbulu, Hlokozi, Eluphepheni, and KwaMakhutha. The main aim was to examine various factors that affect the adoption of Mobile Cloud Computing (MCC) by SMEs located in these areas. This study was motivated by benefits of MCC in various sectors around the world. This includes the provision of cloud-based services to users through the Internet and mobile devices. The current study is of the view that providing MCC to small and medium sized enterprises (SMEs) in rural areas can help them leverage cloud computing resources to improve their performance and delivery of services to customers. A quantitative research strategy was employed to obtain greater knowledge and understanding of the factors that affect the implementation of MCC by SMEs in the indicated rural areas, aiming to produce objective data that can be clearly communicated through statistics and numbers. The online survey was administered to owners, managers, employees and customers of these SMEs. The collected data was later analysed through Excel and the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study reveal that, according to the customers’ point of view, SMEs in rural areas will be able to adopt MCC if there are adequate technological devices. The results suggest that relative advantage (RA), perceived security, perceived ease of use (PEU), and attitude are some of the factors that need to be considered for SMEs in rural areas to successfully adopt MCC. The findings also signal a strong correlation between perceived need, technological devices, compatibility, RA, complexity, trialability, and observability, when measured against MCC. In summary, the results indicate the importance of doing proper research before adopting cloud-based services in order to identify the need for MCC adoption. Significantly few respondents showed resistance or doubt regarding SMEs‘ adoption of MCC.
Adoption of smart traffic system to reduce traffic congestion in a smart city
(Springer Nature Switzerland, 2023) Aroba, Oluwasegun Julius; Mabuza, Phumla; Mabaso, Andile; Sibisi, Phethokuhle
Cities across the world suffer significantly from traffic congestion. Governments are trying to harness the power of today's computing, networking, and communication technologies to build system that can improve the efficiency of current road traffic and conditions. The study investigated the purpose efficiencies of intelligent system to assess their performance. Considering the findings, it can be said that traffic flow forecasting (TFF) possibilities are numerous, involve a variety of technologies, and can significantly reduce most traffic issues in smart cities. The studies were later evaluated to find similarities, content, benefits, and disadvantages of traffic congestion. By applying the project management tools such as the performance metrics and SQERT model were used to evaluate and prioritize the state-of-the-art methods. A classical model was proposed to improve upon and determine the traffic dangers that affect road users and aggregate the information about traffic from vehicles, traffic lights, and roadside sensors. These on-road sensors (ORS) performance are used for analyses such are vehicle classification, speed calculations, and vehicle counts.
The adoption of target costing as a contemporary management accounting technique in a public higher education institution : a case study of Durban University of Technology
(2022-05-14) Thango, Thobelani Sabelo; Marimuthu, Ferina; Nzuza, Zwelihle Wiseman
There is a growing need for public higher education institutions (HEIs) to opt for all cost management tools following the government’s shortfalls in the budget allocation for public HEIs. The focus should be on the suitable pricing methods that will consider the students’ perception of the value of education and give fees that are reasonable and accepted by students, while ensuring that the institution meets target returns. The biggest concern is that fees are based on the cost-based pricing model. Cost-based pricing always results in higher prices, where the accurate costs are unknown, despite the strategy used to implement it. Furthermore, fees are based on historic cost models, not on a continuously reworked costing model. Following cuts in the budget allocation to HEIs, the institutions have increased fees rapidly to remain sustainable. A fee calculated on uncertain historic costs while government support falls results in a rapid increase in fees. Target costing can assist in cutting down on unnecessary costs and ensure acceptable fees for students. Target costing is a known cost management tool that assists in ensuring costs management and keeping fees low. Despite the cuts in government spending on HEIs, adoption of target costing will result in reasonable costs to keep the fees low. Considering the limited empirical studies conducted on the adoption of target costing in South African public HEIs, study's main aim is to investigate the factors that influence the adoption of target costing in public HEIs, using the Durban University of Technology (DUT) as the case study. Therefore, this study will massively contribute to research pool on the adoption of target costing in HEIs. The study used the quantitative research method with a sample of 52 Heads of Departments and 15 finance staff. The research instrument employed was a questionnaire, which was dominated by close-ended questions. The study was guided by the positivist philosophy where data analysis was done using the Statistical Package for Social Science (SPSS version 27 ®), in which descriptive and inferential statistical analysis were undertaken. The results have shown that DUT is using the full cost-plus method to account for fees. The costs are allocated using the traditional absorption method. The results showed that target costing had not been fully used but exists in selected areas of the university. Findings further reveal that costs to fees are subject to historic judgement, implying that costs to fees are not reworked annually. While the fees increase, many respondents perceive the current pricing methods to be the best for the university and that the cost-plus pricing method is most appropriate to ensure it’s the university’s sustainability. Findings revealed that the variables which influenced the adoption of target costing at the DUT included: size of DUT, management style and staff inclusion, information system and technological advancement, vertical differentiation and centralisation, formal support to accounting for adoption of target costing, resource adequacy, intensity of competition, and government regulations. The respondents have disagreed that sufficiency in the expertise of target costing has an influence in the partial adoption of target costing at the DUT. The students’ perception on the value of education is also not the reason that the concept of target costing exists in some parts of the DUT. Overall, the results help to understand the current pricing method used at DUT. It has further brought a clear indication of the factors that influence the adoption of target costing and whether the elements of target costing exist at the university.
Advantages and disadvantages of eLearning in primary and secondary schools in the context of developing countries
(2015) Temitope, Obafemi Samson; Eyono Obono, Seraphin Desire
Information and Communication Technologies (ICTs) are ubiquitous nowadays, and there are many situations where they are overall perceived either as advantageous or as disadvantageous; but there are other situations where it is unknown whether they are overall advantageous or disadvantageous. For example, ICTs are perceived as advantageous for communication, but texting during driving is perceived as worse than drinking while driving. Concerning for example eLearning which is the use of ICTs in education, the fact that it has not yet eliminated the problem of poor academic performance raises the question as to whether ICTs are advantageous or not in education especially when one considers their high cost. Therefore, the aim of this study is to examine the perceptions of educators on the advantages and disadvantages of eLearning. This aim will be subdivided into three types of research objectives: (a) to select from existing literature suitable theories that can be applied to the examination of educators’ perceptions on the advantages and disadvantages of eLearning; (b) to design a model of the factors affecting educators’ perceptions on the advantages and disadvantages of eLearning; (c) to empirically test the above announced model; (d) to propose recommendations on how to optimize the impact of eLearning. Objectives a, b, and d were accomplished through the review of existing appropriate literature on teaching and learning, and on eLearning; but objective c was met through a survey of 65 educators of Camperdown town schools in the Pinetown district of KwaZulu-Natal province of South Africa. The outcomes of these four objectives are as follows: (a) Constructivism, Progressivism, and Self-regulated learning can be used as suitable theories applicable to the examination of educators perceptions on the advantages and disadvantages of eLearning; (b) It makes sense to hypothesize that educators perceptions on the advantages and disadvantages of eLearning are affected by their demographics and by their adherence to learning theories; (c) Empirical test conducted by this study confirm that educators perceptions on the advantages and disadvantages of eLearning are affected by their adherence to constructivism and to progressivism; (d) It can be concluded that the impact of the use of ICTs on teaching and learning will be optimized through the deployment of constructivist and progressivist educators as champions of eLearning projects in schools.
African women entrepreneurs and COVID-19 : towards achieving the African Union Agenda 2063
(AOSIS, 2022-01-01) Anwana, Emem O.; Aroba, Oluwasegun Julius
Research on the challenges facing African women entrepreneurship and the impact of the coronavirus disease 2019 (COVID-19) pandemic is scant. This article explored the challenges and the impact of COVID-19 on African women-owned businesses and the effect thereof on the 17th goal of the African Union (AU) Agenda 2063. African women entrepreneurs experience many social inequalities, ranging from cultural norms to family to legal and regulatory measures to accessing finance. The COVID-19 pandemic exacerbated these challenges as many African women entrepreneurs have been forced out of business because of measures taken by African governments to halt the spread of the disease. The article reviewed current literature on African women entrepreneurs and the impact of the COVID-19 pandemic using two databases and is based on a total of 104 published articles. The article provided a foundation for post-COVID-19 policy directives in Africa. The authors recommend measures to mitigate these challenges and discuss strategies for policymakers to re-position African women entrepreneurs for the post-COVID-19 era towards achieving AU Agenda 2063 and realising the Africa we all want. Contribution: The study aligns with the United Nations Sustainable Development Goal of ending poverty in Africa and the AU Agenda 2063 goal of achieving gender equality and empowerment of all women and girls to achieve the Africa we all want.
Agency in translating Une Vie de Boy into English: Exploring translator identity and translation strategies
(OJS, 2014) Awung, Felix Nkwatta
Recent research in translation studies has underscored the role of translators as agents. This implies that a translator is not just a neutral conduit of a message from one language to another, but someone who is very much involved in the power interplay that determines the decision making leading to the translation product. It is within this context that this paper seeks to analyse the concept of ‘agency’ in translation, with specific focus on African literature in European languages. It is worth mentioning that while this type of literature has been the subject of much research, less attention has been given to it in terms of translation. Focusing on a translation by the late John Reed of Ferdinand Oyono’s Une Vie de Boy, this paper seeks to show how an understanding of the identity of the translator can lead to an appreciation of his/her translation strategies. It should be noted that translating African culture from one European language to another can be quite a challenging task – especially if the culture is foreign to the translator – due to the fact that cultural value systems are difficult to grasp as they are intricately woven into the texture of the native languages (Bandia 2008). Such a task is even more intriguing since the original text is in itself a form of translation, initially conceived in the African language of the author before being rendered into a European language. In this case, the agency role of the translator would therefore be more significant given that s/he is dealing with a peculiar source text that is different from most source texts which are translated between relatively close or non-distant cultures. Through an ethnographic study involving an exploration of the context of the translation production, as well as an interview with Reed, this paper posits that the translator’s socio-cultural background tends to influence the nature and extent of his/her intervention in the translation process. This will contribute in shifting the focus of translation assessment from solely the end product to an inclusion of the translator’s identity.
Agile user experience : integrating good user experience development practices into Agile within the South African context
(2020-09-07) Pillay, Narendren; Wing, Jeanette; Singh, Alveen
Agile software development has proliferated over the last two decades and become one of the dominant frameworks used by software development companies. Agile development methods and User Experience (UX) both strive towards providing software that meets the users’ needs. The purpose of this study is twofold; firstly, to study the current literature and approaches of integrating UX into Agile software development with the intention of combining it into good development practices for use by Agile and UX practitioners. Secondly, to investigate how UX is integrated into Agile in the South African context thus confirming if literature from studies conducted abroad apply within the South African context. A review of the literature confirms that there are a significant number of publications on Agile software development from a South African perspective (Joseph and Santana 2016; Chiyangwa and Mnkandla 2017; Sebega and Mnkandla 2017; Mudarikwa and Grace 2018). However, there are no publications that have explored UX integration within an Agile software environment. Recent research attempts, such as those by Coleman (2018) and Brosens (2018), are evidence of the growing interest in UX; however, these studies do not provide a higher level of abstraction on Agile UX integration practices. This research presents results of a qualitative study on how UX and Agile can be integrated. UX cannot be quantified or adequately explained by using variables or experiments. The grounded theory research method has been used. It is qualitative in nature and the theory consists of iterative data collection and analysis with an aim of producing a theory. The results of this study highlighted approaches for increasing user involvement in Agile and good development practices to integrate UX into Agile. It also highlighted issues and challenges experienced. This research offers insight for UX/Agile practitioners and adds academic value in the form of a generic framework for the integration of UX into Agile. The framework has been developed through the lens of the Design Thinking paradigm.
The alleviation of information poverty in a selected small-scale farming community in KwaZulu-Natal
(2023-04-12) Zondi, Nombuso Phamela; Moyane, Smangele Pretty; Nkomo, Ntando
Information is crucial to human development, yet crucial as it is, rural communities are experiencing information poverty. It is recognized that rural South Africans who survive on the main through farming are confronted by information poverty as a significant barrier to their development. Access to information has been identified as one of the most significant barriers confronting rural small-scale farmers. The problem of information poverty in rural small-scale farming communities is a critical issue that must be addressed if a country desires to develop. This study therefore examined the alleviation information poverty in a selected small-scale farming community in Kwazulu-Natal. The objectives of the study were to establish the information needs of the selected small-scale farmers, determine factors that influence information poverty for the selected small-scale farmers, ascertain whether the selected small-scale farmers are information poor in accordance with Chatman's (1996) information poverty theory and to determine the strategies employed and needed by the selected small-scale farmers to address information needs for the aim of alleviating information poverty.The study was guided by Elfreda Chatman's (1996) Theory of Information Poverty which views information poverty, as situations in which people are hesitant to disclose or seek for assistance for needed information because they feel isolated. An interpretive paradigm employing qualitative research in an exploratory research design was adopted. The population targeted was rural small-scale farmers of ward thirteen in Swayimane, KwaZulu-Natal. In the absence of a sampling frame, the study employed purposive and convenience sampling methods. Data yielded from three focus groups was analysed using thematic analysis. The study found that small-scale farmers’ information needs were chiefly crop soil requirements, market information, and guidance on livestock production and maintenance. Furthermore, adult education, ICTs, and library services were important needs for both young and older members of the community. The findings indicate that the information poverty faced by rural small-scale farmers is influenced by several factors. Among the factors were low family income brought by a lack of employment opportunities, rural small-scale farmers' isolation from essential services, a lack of government intervention, and small-scale farmers’ cultural beliefs deemed to be backward. The findings showed that rural small-scale farmers distrust information they receive from outsiders, which is consistent with Chatman's theory of Information Poverty that individuals who are information poor mistrust outsiders. The findings, however, contradict Chatman's claims that informationpoor people are averse to sharing their needs with outsiders. The study revealed that rural small-scale farmers rely heavily on agricultural advisors, seasoned farmers, radio, and word of mouth for information. With regards to the strategies needed by small-scale farmers to address information poverty, the study found that government intervention, easy access to the internet, and an increase in the number of agricultural advisors were crucial. The study recommends increasing the number of agricultural advisors to provide small-scale farmers with more immediate support; establishing a library facility to offer library services to fill information gaps; adding more agricultural programs on radio and television to cover a wide range of small- scale farmers informational needs; offering ABET programs to reduce illiteracy among rural small-scale farmers; development of commercial centers in rural farming communities to improve rural small-scale farmer access to markets; government intervention in educating rural small-scale farmers on modern agricultural practices and on methods of obtaining agricultural information.
Analysing the empowerment of women leadership : a case of the Durban University of Technology
(2016) Ngcobo, Akhona Denisia; Ngwane, Knowledge Siyabonga Vusamandla
The purpose of the study was to explore the empowerment of women leadership, focusing on the Durban University of Technology. Statistics around the world have highlighted that women are under-represented in decision-making positions, with a specific focus on the academic sector; this study aims to review these statistics and establish which barriers prevent females from progressing to leadership positions. The target population was comprised of staff members from the Durban University of Technology and ranged from leadership, management, and lecturing, to entry-level employees. The technique of probability sampling was chosen in this research, with a sample size of 100 participants drawn from the population. Questionnaires were designed with both closed-ended and some open-ended questions, and were personally administered to all campuses of the Durban University of Technology, namely Ritson Campus, Steve Biko Campus, ML Sultan Campus, City Campus, Indumiso Campus and Riverside Campus. This study revealed that, although women are still under-represented in Higher Education, there are efforts being made to bridge this gap. This study found female leaders more productive than male counterparts at the Durban University and are able to run their department smoothly and efficiently. The study also found that there are internal respondents agreed that there are hidden difficulties in their department that women face and prevent them from moving into higher positions. Additionally, the study found that there are programs at the Durban University that empower women into leadership. This study contributes to knowledge of gender-based leadership and female empowerment into leadership positions, in the higher education sector.