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Faculty of Accounting and Informatics

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Subject: search.filters.subject.Accounting

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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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    Multimodal teaching of accounting at the Durban University of Technology
    (2023-08-16) Mahes, Indira; Rajkoomar, Mogiveny; Israel, C
    The advancement and innovation of technology has made available a diversified array of modes to promote meaningful and engaging teaching in higher education in the discipline of accounting. A multimodal teaching approach recognises that teaching and learning occur through a range of modes that facilitate the uptake of a diversified portfolio of semiotic resources for meaning making. Students make meaning through a combination of modal resources, the selection of which is determined by individual learning styles. Disruptions to higher education globally can be mitigated through the adoption of multimodal pedagogy, a student-centred, flexible teaching approach, that enables the continuity of creative teaching practices in times of crisis. This study was undertaken to explore multimodal teaching of accounting in higher education, with Durban University of Technology as the case under study. The accounting discipline, being number intensive and technical, creates the perception that it is difficult to teach, more so digitally. The philosophical worldview underpinning this research study was pragmatism. The research design adopted was explanatory sequential mixed methods in two phases. The findings from data collected in the quantitative first phase, was used to inform the sampling and the type of semistructured questions to be asked in the qualitative second phase of the study. The target population encompassed all the academics in the accounting cluster within the Faculty of Accounting and Informatics. Quantitative data analysis was conducted using the Statistical Package for Social Sciences (SPSS), version 25 and included the use of descriptive and inferential statistics, while qualitative data analysis software, NVIVO was used to analyse qualitative data. The findings of this study revealed that general technological knowledge is very important for successful multimodal teaching of accounting, especially, understanding the technological infrastructure of the institution. Most academics considered knowledge on creating and uploading course content as essential for using Moodle. When using MS Teams, significance was accorded to being skilled at using complex applications and having knowledge on set up, conduct, and control of a digital lecture. Most accounting academics agreed that the accounting curriculum needed to be adapted to a moderate extent to facilitate curriculum realignment for multimodal teaching of accounting. Findings further revealed that the digital pedagogical skills of designing a digital learning environment, adapting pedagogy to digital channels, and creating a digital learning experience, were very necessary for teaching accounting using multiple modes.
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    Financial preparedness of heads of departments in the Faculty of health Sciences at the Durban University of Technology KwaZulu-Natal, South Africa
    (2021-12-31) Allison, Wendy; Olarewaju, Odunayo Magret
    This study investigated the financial knowledge and skill levels of the Heads of Departments in the Faculty of Health Sciences (FoHS) at the Durban University of Technology (DUT). These department heads in the FoHS receive no formal training in financial management, yet are required to manage budgets and ensure that their department is financially viable. The study established the financial management proficiency of the Heads of Departments with a view to offering ways in which the financial management of the department heads could be improved. The data generated used a combination of open-ended and closed-ended questions, comprising of both qualitative and quantitative methodology, which followed a pragmatist paradigm. A total of 22 participants, all of whom served as the Heads of Departments between 2013 and 2020 were included in the sample. The researcher used SPSS Version 26® to analyse the quantitative data, and NVIVO to analyse the qualitative data. The identities of all the Heads of Departments in this study are withheld to maintain anonymity. The findings indicated that the financial management skills of these department heads are severely lacking, resulting in departments with compromised financial management. Added to this, universities can no longer rely on 1st or 2nd stream income alone, but departments need to create and manage 3rd stream income. None of this, especially the management of 3rd stream income, is possible without the relevant financial management training. These Heads of Departments require training in the creation of their budgets, as well as in the implementation and control thereof. The department heads agreed that they do not have these skills, and expressed a desire for financial management training.