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Faculty of Accounting and Informatics

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    Critical success factors within an Enterprise Resource Planning System implementation designed to support financial functions of a public higher education institution
    (2021-09-02) Epizitone, Ayogeboh; Olugbara, Oludayo O.
    The Enterprise Resource Planning (ERP) system of an organization is a highly significant integrator of various processes of the organization that comes with many intrinsic merits. ERP systems will soon become intelligent enterprise systems as the world shift towards the fourth industrial revolution. This capability will make it significant to resolve the current snags plaguing the systems. Many of the snags that have been encountered and presented by the ERP systems have successfully been curbs with the concept of Critical Success Factors (CSFs). However, the nature and attributes of these factors have been inadequately dissected coupled with the lack of sound scientific methodology to validate the factors. Hence, turning them to be numerous without worth has prompted the quest to uncover CSFs in a sector that experience the most adverse impact is the Higher Education Institute (HEI) and the seldom researched area is the financial sector. The successful implementation of CSFs would significantly aid the efficacy of failing implementation of ERP systems. The study aims to pinpoint CSFs for ERP system enactment within the financial information system of a public HEI. Exploring four overarching objectives of identifying the minimal lot of CSFs for ERP enactment that would support financial function. To reconnoiter the magnitude of each of the CSFs in the financial sub-system arbitrated by a successful contrivance. To investigate an effective model that when adopted would support financial functions. To give wide-ranging reference to management for the efficient enactment of ERP systems that would sustain financial functions. To achieve these objectives, a mixed method methodology coupled with a pragmatism philosophy stance was employed that involved literature review, expert opinions, and application of advanced impact analysis technique. In this study, 205 CSFs were aggregated from the related literature and trimmed after a preliminary analysis to yield a minimal set of 20 CSFs that are applicable to the context of financial systems. Each factor was evaluated by a nadir sample size of nine experts through the deployment of an online data collection tool. The opinions of experts generated the Cross-Impact Matrix (CIM) that was evaluated using the advanced impact analysis (ADVIAN) technique. Application of ADVIAN explores the significance of the CSFs in a financial system. Presenting a resolution to the efficacious enactment of CSFs for ERP systems in HEIs determined by criticality, integration, and stability measurements. Additionally, ranking the CSFs utilizing the precarious, driving, and driven criteria to structure an effective model to assist financial functions. The outcomes can afford an eclectic practical blueprint as an allusion and bearing gage for planning, enacting and utilizing ERP systems to improve organizational performance.
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    A longitudinal sentiment analysis of the #FeesMustFall campaign on Twitter
    (2019-04-29) Khan, Yaseen; Thakur, Surendra
    The #FeesMustFall campaign began in 2015 to lobby government to provide students with free university education in order to redress past imbalances. It rapidly progressed to become a widespread national phenomenon that attracted international attention and sympathetic support. However, certain unsavoury incidents marred the campaign and attempted to derail it from achieving its goals. The campaign did reach many of its targets with the South African government eventually announcing free education for the poor and working class in December 2017. #FeesMustFall has been well documented and researched, however, no literature offered a quantitative insight into the opinions of social media users during this campaign, although a unique feature of #FeesMustFall was leveraging social media platforms to coordinate the campaign. This study addresses this gap by undertaking a longitudinal sentiment analysis of textual conversations expressed on the Twitter social media platform. This longitudinal study analyses the Twitter #FeesMustFall campaign through the acquisition of 576 583 tweets posted between 15 October 2015 and 10 April 2017. These tweets were pre-processed and cleaned by removing exact duplicates and unintelligible data. The research method to analyse the “cleaned” #FeesMustFall data utilises, inter alia, descriptive statistics, sentiment analysis using a natural language programming (NLP) approach called Valence Aware Dictionary sEntiment Reasoner (VADER) and code written in Python. VADER is a lexicon rule-based sentiment analysis tool particularly suited to social media. To detect multiple changes in this large historical dataset, the Change Point Analysis method (CPA) is applied using a Cumulative Sum Analysis (CUSUM) method to identify changes across time. The research question is whether and for what reason the online sentiment changed during the observation period. The sentiment expressed is triangulated with perceived real-life negative events, such as the burning of the University of KwaZulu-Natal (UKZN) library and the University of Johannesburg (UJ) Hall, to understand whether online activism sentiment reflected or reacted to real-life events. The study finds that sentiment did change in relation to these two events, one on the day of the UKZN library event and one prior to the UJ Hall event. Social robots (bots) are automatic or semi-automatic computer programs that mimic human behaviour in online social networks. Their deployment exposes online activism to manipulation. A further research question addressed whether bots played a role in the #FeesMustFall campaign. A review of bots, their characteristics, behaviour, and detection methods was undertaken. The study does indeed establish the presence of bots during #FeesMustFall. The study’s contribution is significant as this is the first longitudinal study of the #FeesMustFall campaign which observes the sentiment distribution and changes. It is also the first study to investigate and find evidence of bots in the #FeesMustFall campaign.
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    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.
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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.
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    Towards improving research among cost and management accounting academics at universities of technology : a study of South Africa and Germany
    (2014-09-16) Rosentreter, Sandra; Singh, Penny
    The research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad (West, 2006:121, see also Chan, Chen and Cheng, 2005). Van der Schyf (2008:1) concurs that departments of Accounting at South African universities have established a culture that is removed from research, and that this is in contrast to the nature of a university. A matter of concern is that only a few institutions make up the national research output (De Villiers and Steyn, 2009:43) and especially universities of technology (UoTs) seem to lag behind traditional universities with regard to research output, as a consequence of a lack of emphasis on postgraduate qualifications and published research in the pre-merged technikons and the merged institutes of technology (Singh, 2011:1191). This becomes challenging with regard to the New Funding Framework (South Africa, 2004) which provides funding based on research outputs. Given the above, the aim of this study was to investigate research output among Cost and Management Accounting academics at universities of technology in SA and toward universities of applied sciences in Germany by examining their attitudes toward research, their qualifications and the structure of their master’s programs. Underpinned by Bandura’s Social Cognitive Theory, this study used a mixed methods approach to gather both qualitative and quantitative data from Cost and Management Accounting (CMA) academics at South African universities of technology and Accounting academics at German universities of applied sciences. Analysis of data revealed that academics in both countries showed a positive attitude towards research and obtaining postgraduate qualifications. Despite the absence of a German research funding policy comparable to the South Africa, similar factors seem to influence academics in their research activities in both countries. These include time available for research; support systems and intrinsic motivators. South African respondents showed a lack of qualifications among their staff which reflected on their research skills and therefore, output. Based on the findings, this study makes recommendations to CMA departments at South African universities of technology and Accounting departments at German universities of applied sciences toward improving of research output.