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Faculty of Accounting and Informatics

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    Factors affecting the profitability of reinsurance companies in sub-Saharan Africa : evidence from dynamic panel analysis
    (Informa UK Limited, 2022-12-31) Olarewaju, Odunayo Magret; Msomi, Thabiso Sthembiso
    This study, which analysed the profitability of 42 reinsurers in Sub-Saharan Africa from 1991 to 2020, revealed that various factors such as gross domestic product, competition (HHI), premium growth, investment performance, underwriting risk, and operational efficiency affect the profitability in these companies. This study is quantitative and dynamic using system-generalised method of moments to analyse the data. The study discovered that reinsurers should broaden their services to remain highly competitive and boost their premium growth such that their profitability is sustained. Also, there should be a separate department of qualified professionals overseeing the adequate management of risk before sealing ceding agreement with insurers.
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    Factors influencing accounting research output in South Africa's universities of technology
    (Informa UK Limited, 2022-12-31) Mbambo, Mzwandile; Olarewaju, Odunayo; Msomi, Thabiso Sthembiso
    This 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.
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    Macroeconomic and firm-specific determinants of financial performance : evidence from non-life insurance companies in Africa
    (Informa UK Limited, 2023-12-31) Msomi, Thabiso Sthembiso
    This study aimed to examine the macroeconomic and firm-specific determinants of financial performance using 121 listed non-life insurance companies from 48 African countries for the period 2008–2019. Panel data of 1452 observations were examined using both ordinary least squares and two-step System Generalised Method of Moments estimators. The findings of this study show that lagged return on assets, equity capital, operational efficiency and leverage, investment capability and gross domestic product are the statistically significant determinants of financial performance in African non-life insurance companies even though equity capital, operational efficiency and leverage are inversely significant. It is concluded that insurance industries, policymakers, government and investors should take into consideration these significant factors in taking decision and improving their performance. Also, it is recommended that the capital structures of the sector should be restructured to maintain a favourable balance in the equity and debt of the companies. Also, mechanisms such as automated systems that can reduce operational cost should be adopted such that financial performance can be enhanced.
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    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.
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    Investigating the effect of investor sentiment on stock return sensitivity to fundamental factors : case of JSE listed companies
    (Informa UK Limited, 2024) Fonou-Dombeu, Nyanine Chuele; Nomlala, Bomi Cyril; Nyide, Celani John
    this study examines the association between a firm’s fundamental factors and stock returns as well as how investor sentiment influences the association between these variables. the fundamental factors analyzed include accounting variables (earnings yields, change in profitability, and capital investment) and earnings quality measures. investor sentiment is measured using the south African consumer confidence index. A sample of 1 386 firm-year observations from the companies listed on the Johannesburg stock exchange (Jse) between 1990 and 2022 was used. the results show that fundamental factors are related to stock returns, except for measures of earnings quality. Although earnings yields and capital investments cause variation in stock returns, their effects on stock returns are influenced by other variables associated with stock returns. in addition, investor sentiment affects the relationship between fundamental factors and stock returns, suggesting that sentiment influences the outcome of the capital market and the way investors process fundamental information. profitability seems to be more related to stock returns than other fundamental variables. this study sheds light on how sentiment interacts with a set of fundamental factors and their sensitivity to stock returns and highlights the important role of investor sentiment and accounting information in the capital market.
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    Financial literacy status among non-government organisations’ financial managers in KwaZulu- Natal, South Africa
    (Asian Economic and Social Society, 2024-03-15) Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril
    This study investigated the financial literacy status among financial non-government organisations (NGOs) managers in KwaZulu-Natal. The study adopted a quantitative research strategy; a Likert scale questionnaire was used to collect data from 53 managers purposively and conveniently sampled in KwaZulu-Natal. Robustness analysis was performed using SPSS version 28 for descriptive and inferential statistics. The findings of the study revealed that all independent variables correlate between 1.000 and -.364.  This study provided practical and theoretical contributions in the field by deepening an understanding of the key variables identified by this research study, which has been justified by the most relevant literature that drives the financial literacy of NGOs and financial managers. The study further offered insight into constructs for measures of financial literacy in NGOs. This study added to the body of knowledge on the financial literacy of NGOs financial managers in South Africa. The study urgently recommends that NGOs, academia, policymakers, and other key players in the financial literacy field consider the urgent need for financial literacy training or short courses within this sector. These findings urgently call for the attention of the policymakers. This study offered a future research plan on the subject matter in the areas of the true extent of the practicality of financial literacy among financial non-government organisations’ managers that were not addressed in this article.
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    An assessment of management skills on capital budgeting planning and practices : evidence from the small and medium enterprise sector
    (Informa UK Limited, 2022-12-31) Nunden, Naresh; Abbana, Sharanam Sharma; Marimuthu, Ferina; Sentoo, Naresh
    Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and medium enterprises (SMEs) must carry out suitable and precise capital budgeting activities and methods to ensure business longevity and progression. There is a high risk of SMEs failing soon after they are found, with one likely cause being poor management skills. Thus, the study aims to assess the management skills of the capital budgeting planning and practices of SMEs. The objective is to ascertain the influence of management skills and owners on current capital budgeting planning and practice. The study adopted the quantitative method by administering questionnaires to 108 owners and managers in the Springfield Industrial Park. The findings of the study indicate that owners and managers were solely responsible for decision-making. Secondly, owners and managers lacked the financial skills, ability to control and lead staff. The study was limited to owners and managers in the SMEs and therefore cannot be inferred to any other area or subject/s. Future studies can be conducted in other regions, of which a comparative study is recommended that owners and managers in SMEs improve their business knowledge, as well as upskilling their financial ability in the capital budgeting process. Thus, the implications of improving owners and manager’s business knowledge will lead to timeous, smarter, and informed decision-making. It is therefore recommended that owners and managers take up short courses to improve computer literacy and financial skills in business processes.
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    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