https://ir.unisa.ac.za/handle/10500/14478 2026-06-19T19:01:02Z 2026-06-19T19:01:02Z Sithole, Marilyn https://ir.unisa.ac.za/handle/10500/32626 2026-06-16T15:34:12Z 2025-11-12T00:00:00Z

Designing a cybersecurity-specific typology for small to medium enterprises from an African Regional block perspective Sithole, Marilyn Evolving cybersecurity threats and associated financial losses in small and medium enterprises (SMEs) across Africa's six regional geographic blocks (RGBs), namely, East Africa, West Africa, North Africa, Southern Africa, Central Africa and the Diaspora, are examined in this study. SMEs (both local and in the diaspora) contribute significantly to employment, innovation and local economic development through remittances, as well as to the overall gross domestic product (GDP) of Africa and its RGBs. Despite their importance, SMEs often face structural vulnerabilities in their accounting and financial systems, exposing them to cyber threats and resulting financial losses. Many SMEs lack the technical knowledge, internal controls and financial intelligence required to safeguard their digital financial databases. The increasing digitisation of SME financial operations – through mobile and online banking platforms, cloud-based computing, accounting software and integrated digital payment systems – has further amplified exposure to cyber risks. In this study, SME cybersecurity risk is explicitly situated within the accounting discipline, linking theoretical frameworks to empirical observations of overt financial losses. Criminology theories are explored to understand the nature and typology of cyber perpetrators and their continued reorganisation. Cybersecurity frameworks such as the National Institute of Standards and Technology (NIST) and ISO 27001, alongside cyber risk management theory (including game theory), are applied to the typology as a proactive measure against emerging threats from cyber syndicates operating in business ecosystems. Through established cybersecurity frameworks, the study demonstrates how financial intelligence can be applied to identify, prevent and mitigate threats to financial assets while ensuring regulatory compliance. A qualitative case study design was adopted, guided by a pragmatist lens. The methodological approach comprised secondary data collection, deductive reasoning, and both literal and theoretical replication. Secondary data enabled broad comparative analysis across geopolitical, economic and technological contexts, strengthening analytical generalisability. Methodological rigour was ensured through systematic thematic synthesis guided by Gioia's inductive coding logic and Eisenhardt's theory-building approach, despite the absence of direct organisational-level validation. Data analysis was carried out by means of interactive tools (World Data, ENACT Organised Crime Index) and modelling software for data visualisation (PlantUML, Excel, HTMLMinifier, CSSNano). The findings indicate that SMEs experience substantial financial losses as a result of both single-vector and multi-vector cyberattacks, affecting fiat currency, digital assets and accounting records. Through a cross-sectional analysis of the periods pre-, during and post-COVID-19, the most common cyberattacks affecting SME financial sustainability were identified. Malware, ransomware, distributed denial-of-service (DDoS) attacks, supply chain disruptions, business email compromise and data breaches emerged as prevalent cyber threats across SMEs. Digitisation, transnational cybercrime and increased surface and deep web activity have intensified financial leakages in SMEs. Cyber risks and attacks were mapped further, revealing patterns of fraudulent activity, cyber intrusion and operational disruption, as well as evolving cyber mafia structures that threaten the cash flow and overall financial stability of SMEs and, by extension, regional GDP. Game theory is identified as a suitable approach to cyber risk management. It is particularly valuable for sustainability given the evolving nature of cyber threats and the continual adaptation of cyber syndicates and their techniques. This study makes several novel contributions to accounting sciences and financial intelligence. First, it proposes a cybersecurity-related SME typology grounded in thematic analysis rather than purely technical classifications, thereby bridging criminology, governance and financial risk disciplines. Second, it introduces a structured nomenclature and a twelve-category cybersecurity typology that reconceptualises cyber risk as a strategic governance and financial decision-making issue. Third, it operationalises this typology through a self-designed Cyber Typology Identification Checklist (CTIC), a diagnostic tool enabling SMEs to profile risk exposure, and a REALM framework that informs cybersecurity investment decisions and justifies expenditure using game-theoretic cost–benefit reasoning. This study relies exclusively on secondary data as a deliberate and theoretically justified methodological choice. The cross-regional scope of the six African RGBs and the sensitivity of cybersecurity disclosures among SMEs limited the feasibility of primary data collection due to access constraints and underreporting risks. Recommended measures, based on the self-designed Three Pillar Cybersecurity Recommendation Model provided in the study, include internal controls encompassing people-related, governance and technical measures (network domains, cloud solutions, hardware, software), integrated within a cybersecurity framework. These measures are reminiscent of information technology audit approaches that integrate preventive, detective and corrective controls to ensure the integrity, reliability and resilience of systems. The study also provides both free and enterprise (paid) solutions that SMEs can adopt individually or through partnerships, alongside recommendations for harmonised legislation across the RGBs to enhance resilience and reduce financial losses. These solutions are intended to equip SMEs with the tools and insights needed to recognise, quantify and mitigate financial risk, thereby strengthening financial governance and accountability. Financial auditors, investors and SME owners can leverage the CTIC and the proposed typology to mitigate cyber and financial risks, to implement proactive measures for protecting capital, to preserve accounting integrity and to promote sustainable growth across the region.; Kulolu cwaningo, izinsongo zokuphepha kwe-inthanethi ezishintshashintshayo kanye nokulahlekelwa kwezimali okuhambisanayo emabhizinisini amancane naphakathi nendawo noma i-Small to Medium Enterprises (ama-SME) kuzo zonke izindawo eziyisithupha zesifunda sase-Afrika ezaziwa ngokuthi yi-regional geographic blocks (ama-RGB), okungukuthi, iMpumalanga Africa, iNtshonalanga Afrika, iNyakatho Afrika, iNingizimu Afrika, i-Afrika Ephakathi kanye ne-Diaspora, kuyahlolwa. Ama-SME (asendaweni kanye nakwa-diaspora) anegalelo elikhulu emisebenzini, emisha kanye nentuthuko yezomnotho wendawo ngokusebenzisa imali ethunyelwayo, kanye nomkhiqizo wezwe jikelele noma i- gross domestic product (i-GDP) yase-Afrika kanye nama-RGB ayo. Naphezu kokubaluleka kwawo, ama-SME avame ukubhekana nobuthakathaka besakhiwo ezinhlelweni zawo zokubala kanye nezezimali, okubabeka engozini becyber kanye nokulahlekelwa kwezezimali okubangelwa yiwo. Ama-SME amaningi antula ulwazi lobuchwepheshe, ukulawula kwangaphakathi kanye nobuhlakani bezezimali obudingekayo ukuvikela izizindalwazi zawo zezimali zedijithali. Ukwanda kokwenziwa kwedijithali kwemisebenzi yezezimali ye-SME - ngokusebenzisa amapulatifomu ebhange eselula nakwe-inthanethi, ukubalwa kwekhompyutha okusekelwe efwini, isofthiwe yokubala kanye nezinhlelo zokukhokha zedijithali ezihlanganisiwe - kuye kwandisa kakhulu ukuchayeka ezingozini ze-cyber. Kulesi sifundo, ingozi yokuphepha kwe-inthanethi ye-SME ibekwe ngokusobala ngaphakathi komkhakha wokubala, ixhumanisa izinhlaka zethiyori nokubonwa okubonakalayo kokulahlekelwa kwezezimali okusobala. Imibono yobugebengu iyahlolwa ukuze kuqondwe uhlobo kanye nohlobo lwabenzi bokuphepha kwe-inthanethi kanye nokuhlela kabusha kwabo okuqhubekayo. Izinhlaka zokuphepha kwe -inthanethi ezifana ne-National Institute of Standards and Technology (NIST) kanye ne-ISO 27001, kanye nethiyori yokuphathwa kwengozi yokuphepha kwe-inthanethi (kufaka phakathi ithiyori yomdlalo), zisetshenziswa kuhlobo njengesinyathelo sokuvikela izinsongo ezivela kumaqembu okuphepha kwe-inthanethi asebenza ezindaweni zebhizinisi. Ngokusebenzisa izinhlaka zokuphepha kwe-inthanethi ezisunguliwe, lolu cwaningo lubonisa indlela ubuhlakani bezezimali obungasetshenziswa ngayo ukuhlonza, ukuvimbela nokunciphisa izinsongo ezimpahleni zezimali ngenkathi kuqinisekiswa ukuhambisana nomthetho. Kwamukelwa umklamo wesifundo sesigameko esifanele, oqondiswa ilensi yokusebenza. Indlela yokwenza yayihlanganisa ukuqoqwa kwedatha yesibili, ukucabanga okusekelwe ekucabangeni, kanye nokuphindaphinda okungokoqobo nokwemfundiso. Idatha yesibili ivumele ukuhlaziywa okubanzi kokuqhathanisa kuzo zonke izimo zezwe, ezomnotho kanye nezobuchwepheshe, okuqinisa ukuguquguquka kokuhlaziya. Ukuqina kwendlela kwaqinisekiswa ngokuhlanganiswa kwezihloko okuhlelekile okuqondiswa yilojikhi yekhodi yokufundisa kaGioia kanye nendlela yokwakha ithiyori ka-Eisenhardt, naphezu kokungabikho kokuqinisekiswa okuqondile kwezinga lenhlangano. Ukuhlaziywa kwedatha kwenziwa ngamathuluzi asebenzisanayo (Idatha Yomhlaba, Inkomba Yobugebengu Obuhleliwe ye-ENACT) kanye nesofthiwe yokwenza amamodeli yokubuka idatha (PlantUML, Excel, HTMLMinifier, CSSNano). Okutholakele kubonisa ukuthi ama-SME abhekana nokulahlekelwa okukhulu kwezezimali ngenxa yokuhlaselwa kkokuphepha kwe-inthanethi ngevektha eyodwa kanye ne-amavektha amaningi, okuthinta imali yefiyethi, izimpahla zedijithali kanye namarekhodi ukubalwa kwezimali. Ngokuhlaziywa kwesigaba esibanzi sezikhathi zangaphambi, ngesikhathi nangemuva kweKhuvethi, ukuhlaselwa kwokuphepha kwe-inthanethi okuvame kakhulu okuthinta ukusimama kwezezimali ze-SME kwatholakala. I-Malware, i-ransomware, ukuhlaselwa kwe-distributed denial-of-service (DDoS), ukuphazamiseka kwe-supply chain, ukuvumelana nge-imeyili yebhizinisi kanye nokwephulwa kwedatha kwavela njengezinsongo zokuphepha kwe-inthanethi ezivame kakhulu kuwo wonke ama-SME. Ukwenziwa kwedijithali, ubugebengu besayibha bamazwe ngamazwe kanye nomsebenzi ongaphezulu kanye nomsebenzi wewebhu ojulile kuye kwaqinisa ukuvuza kwezezimali kuma-SME. Izingozi zesayibha kanye nokuhlaselwa kwadwetshwa kabanzi, kwaveza amaphethini emisebenzi yokukhwabanisa, ukungena kwe-sayibha kanye nokuphazamiseka kokusebenza, kanye nezakhiwo zesayibha mafiya ezishintshayo ezisongela ukuhamba kwemali kanye nokuzinza kwezezimali kwama-SME kanye, ngokwandisa, i-GDP yesifunda. Ithiyori yomdlalo ibhekwa njengendlela efanelekile yokuphathwa kwengozi yesayibha. Iwusizo kakhulu ekuzinzeni ngenxa yokuguquka kwezinsongo zesayibha kanye nokuzivumelanisa okuqhubekayo kwenhlangano yesayibha kanye namasu awo. Lolu cwaningo lwenza iminikelo eminingana emisha kwezesayensi yezimali kanye nobuhlakani bezezimali. Okokuqala, luphakamisa uhlobo lwe-SME oluhlobene nokuphepha kwesayibha olusekelwe ekuhlaziyweni kwezihloko kunokuba kube ukuhlukaniswa kobuchwepheshe kuphela, ngaleyo ndlela luhlanganisa ubugebengu, ukuphatha kanye nemikhakha yobungozi bezezimali. Okwesibili, lwethula igama elihlelekile kanye nohlobo lokuphepha kwe-inthanethi bezigaba eziyishumi nambili oluqonda kabusha ubungozi besayibha njengenkinga yokuphatha isu kanye nokwenza izinqumo zezezimali. Okwesithathu, lusebenzisa lolu hlobo ngokusebenzisa Uhlu Lokuhlola Lokuhlonza Uhlobo Lwe-Cyber oluziklamele lona noma i-Cyber Typology Identification Checklist (i-CTIC), ithuluzi lokuxilonga elivumela ama-SME ukuthi abonise ukuvezwa kobungozi bokuphepha kwe-inthanethi, kanye nohlaka lwe-REALM oluqondisa izinqumo zokutshalwa kwezimali kokuphepha kwe-inthanethi futhi luthethelele ukusetshenziswa kwemali kusetshenziswa ukucabanga kwezindleko-inzuzo okusekelwe kumdlalo. Lolu cwaningo luthembele kuphela kudatha yesibili njengokukhetha okuhlosiwe futhi okunesizathu ngokwemfundiso. Ububanzi bezifunda eziyisithupha zase-Afrika kanye nokuzwela kokudalulwa kokuphepha kwe-inthanethi phakathi kwama-SME kunciphise ukuqoqwa kwedatha eyinhloko ngenxa yemikhawulo yokufinyelela kanye nezingozi ezingabikwa kahle. Izinyathelo ezinconyiwe, ezisekelwe kuModeli Yezincomo Zokuphepha KweSayibha Ezinezinsika Ezintathu eziklanyelwe zona ezinikezwe ocwaningweni, zifaka phakathi izilawuli zangaphakathi ezihlanganisa izinyathelo ezihlobene nabantu, zokuphatha kanye nezobuchwepheshe (izizinda zenethiwekhi, izixazululo zamafu, ihadiwe, isofthiwe), ezihlanganiswe ngaphakathi kohlaka lokuphepha kwesayibha. Lezi zinyathelo zikhumbuza izindlela zokuhlola ubuchwepheshe bolwazi ezihlanganisa izilawuli zokuvimbela, zokuhlola kanye nezokulungisa ukuqinisekisa ubuqotho, ukuthembeka kanye nokuqina kwezinhlelo. Lolu cwaningo luphinde lunikeze izixazululo zamahhala nezebhizinisi (ezikhokhelwayo) ama-SME angazamukela ngawodwana noma ngokubambisana, kanye nezincomo zomthetho ovumelanisiwe kuwo wonke ama-RGB ukuze kuthuthukiswe ukuqina nokunciphisa ukulahlekelwa kwezezimali. Lezi zixazululo zenzelwe ukuhlomisa ama-SME ngamathuluzi nokuqonda okudingekayo ukuze kuqashelwe, kulinganiswe futhi kuncishiswe ibungozi bezezimali, ngaleyo ndlela kuqiniswe ukuphathwa kwezezimali kanye nokuziphendulela. Abahloli bezimali, abatshalizimali kanye nabanikazi bama-SME bangasebenzisa i-CTIC kanye nohlobo oluhlongozwayo ukuze kuncishiswe izingozi zesayibha nezezezimali, ukuze kuqaliswe izinyathelo ezisebenzayo zokuvikela imali, ukulondoloza ubuqotho bokubalwa kwezimali kanye nokukhuthaza ukukhula okusimeme kulo lonke isifunda.; Ontwikkelende kuberveiligheidsbedreigings en gepaardgaande finansiële verliese in klein en mediumgrootte ondernemings (KMO’s) regoor Afrika se ses streeksgeografiese blokke (SGB’s), naamlik Oos-Afrika, Wes-Afrika, Noord-Afrika, Suider-Afrika, Sentraal-Afrika en die Diaspora, word in hierdie studie ondersoek. KMO’s (beide plaaslik en in die diaspora) dra aansienlik by tot indiensneming, innovering en plaaslike ekonomiese ontwikkeling deur oormakings, asook tot die algehele bruto binnelandse produk (BBP) van Afrika en sy SGB’s. Ondanks hul belangrikheid, kom KMO’s dikwels te staan voor strukturele kwesbaarhede in hul rekeningkundige en finansiële stelsels, wat hulle aan kuberbedreigings en gevolglike finansiële verliese blootstel. Baie KMO’s beskik nie oor die tegniese kennis, interne beheermaatreëls en finansiële intelligensie wat nodig is om hul digitale finansiële databasisse te beskerm nie. Die toenemende digitalisering van KMO’s se finansiële bedrywighede – deur mobiele en aanlynbankplatforms, wolkgebaseerde rekenaars, rekeningkundige sagteware en geïntegreerde digitale betaalstelsels – het blootstelling aan kuberrisiko’s vererger. In hierdie studie word KMO-kuberveiligheidsrisiko duidelik binne die rekeningkundige dissipline geposisioneer, en verbind teoretiese raamwerke met empiriese waarnemings van openlike finansiële verliese. Kriminologieteorieë word ondersoek om die aard en tipologie van kuberoortreders en hul volgehoue herorganisasie te verstaan. Kuberveiligheidsraamwerke soos die National Institute of Standards and Technology (NIST) en ISO 27001, tesame met kuberrisikobestuursteorie (insluitend spelteorie), word op die tipologie toegepas as ’n proaktiewe maatreël teen ontluikende bedreigings van kubersindikate wat in sake-ekosisteme funksioneer. Deur gevestigde kuberveiligheidsraamwerke toon die studie hoe finansiële intelligensie aangewend kan word om bedreigings vir finansiële bates te identifiseer, voorkom en verlig, terwyl regulatoriese nakoming steeds verseker word. ’n Kwalitatiewe gevallestudie-ontwerp is gevolg, deur ’n pragmatiese lens as riglyn te gebruik. Die metodologiese benadering het sekondêre data-insameling, deduktiewe redenering en letterlike sowel as teoretiese replisering ingesluit. Sekondêre data het breë vergelykende ontleding oor geopolitieke, ekonomiese en tegnologiese kontekste moontlik gemaak, en analitiese veralgemeenbaarheid versterk. Metodologiese strengheid is verseker deur sistematiese tematiese sintese, met Gioia se induktiewe koderinglogika en Eisenhardt se teorie-boubenadering as riglyne, ondanks die afwesigheid van direkte organisatoriese validering. Data-ontleding is uitgevoer met behulp van interaktiewe hulpmiddels (World Data, ENACT Organised Crime Index) en modelleringsagteware vir datavisualisering (PlantUML, Excel, HTMLMinifier, CSSNano). Die bevindings dui daarop dat KMO’s beduidende finansiële verliese ervaar as gevolg van beide enkelvektor- en multivektorkuberaanvalle, wat fiatgeldeenheid, digitale bates en rekeningkundige rekords raak. Deur ’n deursnee-ontleding van die tydperke voor, tydens en ná COVID-19 is die mees algemene kuberaanvalle wat KMO’s se finansiële volhoubaarheid beïnvloed, geïdentifiseer. Indringerware, gyselware, verspreide weiering-van-diens (DDoS)-aanvalle, voorsieningskettingontwrigtings, kompromittering van besighede se e-posstelsels, en dataskendings het na vore gekom as algemene kuberbedreigings in KMO’s. Digitalisering, transnasionale kubermisdaad en toenemende oppervlak- en diep-webaktiwiteit het finansiële lekkasies in KMO’s vererger. Kuberrisiko’s en -aanvalle is verder uitgestippel, wat patrone van bedrieglike aktiwiteit, kuberindringing en operasionele ontwrigting asook ontwikkelende kubermafia-strukture aan die lig gebring het, wat KMO’s se kontantvloei en algehele finansiële stabiliteit en gevolglik ook streeks-BBP bedreig. Spelteorie word geïdentifiseer as ’n geskikte benadering tot kuberrisikobestuur. Dit is veral waardevol vir volhoubaarheid gegewe die ontwikkelende aard van kuberbedreigings en die voortdurende aanpassing van kubersindikate en hul tegnieke. Hierdie studie lewer verskeie nuwe bydraes tot rekeningkundige wetenskappe en finansiële intelligensie. Eerstens stel dit ’n kuberveiligheidsverwante KMO-tipologie voor wat op tematiese ontleding gegrond is eerder as op suiwer tegniese klassifikasies, en oorbrug sodoende kriminologie-, bestuurs- en finansiële risikodissiplines. Tweedens stel dit ’n gestruktureerde nomenklatuur en ’n twaalfkategorie-kuberveiligheidstipologie bekend, wat kuberrisiko herkonseptualiseer as ’n strategiese bestuurs- en finansiële besluitnemingskwessie. Derdens operasionaliseer dit hierdie tipologie deur ’n selfontwerpte Cyber Typology Identification Checklist (CTIC), ’n diagnostiese hulpmiddel wat KMO’s in staat stel om risikoblootstellingprofiele op te stel, en ’n REALM-raamwerk wat kuberveiligheidsbeleggingsbesluite onderlê en besteding regverdig met behulp van spelteoretiese koste-voordeelredenering. Hierdie studie steun uitsluitlik op sekondêre data as ’n doelbewuste en teoreties geregverdigde metodologiese keuse. Die oorstreekomvang van die ses Afrika-SGB’s en die sensitiwiteit van kuberveiligheidsopenbaarmaking tussen KMO’s het die uitvoerbaarheid van primêredata-insameling beperk as gevolg van toegangsbeperkings en onderrapportering. Aanbevole maatreëls, gebaseer op die selfontwerpte Driepilaar-Kuberveiligheidsaanbevelingsmodel wat in die studie verskaf word, sluit interne beheermaatreëls in wat mensverwante, bestuurs- en tegniese aspekte (netwerkdomeine, wolkoplossings, hardeware, sagteware) omvat, wat in ’n kuberveiligheidsraamwerk geïntegreer is. Hierdie maatreëls herinner aan inligtingstegnologie-ouditbenaderings wat voorkomende, opsporende en regstellende beheermaatreëls integreer om die integriteit, betroubaarheid en veerkragtigheid van stelsels te verseker Die studie verskaf ook beide gratis en ondernemingsoplossings (betaalde oplossings) wat KMO’s individueel of deur vennootskappe kan aanvaar, asook aanbevelings vir geharmoniseerde wetgewing oor die SGB’s heen om veerkragtigheid te verbeter en finansiële verliese te verminder. Hierdie oplossings is daarop gerigom KMO’s toe te rus met die nodige hulpmiddels en insigte om finansiële risiko te herken, kwantifiseer en verlig, en sodoende finansiële bestuur en aanspreeklikheid te versterk. Finansiële ouditeure, beleggers en KMO-eienaars kan die CTIC en die voorgestelde tipologie benut om kuber- en finansiële risiko’s te verminder, proaktiewe maatreëls te implementeer om kapitaal te beskerm, rekeningkundige integriteit te beskerm en volhoubare groei regoor die streek te bevorder. Text in English with Abstracts and keywords in Zulu and Afrikaans

2025-11-12T00:00:00Z Dladla, Veli Godfrey https://ir.unisa.ac.za/handle/10500/32427 2026-05-13T10:24:40Z 2025-08-25T00:00:00Z

Factors influencing third-year accounting student dropout during Covid-19 at the Tshwane University of Technology Dladla, Veli Godfrey For years, student dropout in higher education has been a significant challenge for global tertiary institutions, persisting even when resources were allocated to address the issue. COVID-19 affected all higher education students; however, accounting students continued to be a particularly vulnerable group in higher education. This group of accounting students consistently shows a higher student dropout rate. Most studies have focused on first- and second-year accounting student dropouts before COVID-19. Hence, this study sought to identify and understand factors that affected third-year accounting students' dropout at Tshwane University of Technology during COVID-19. The study adopted a deductive approach and analysed seven student retention models, student dropout, and COVID-19 in higher education to identify and comprehend the variables associated with student dropout. Data were collected through an online survey using a questionnaire disseminated through Google Forms. This cross-sectional study had a sample of 400 former students, of whom 174 responded, representing a response rate of 43.50%. A simple random sampling method was adopted to select the respondents. Data analysis was performed utilising Version 28 of SPSS (Statistical Package for the Social Sciences). Pilot testing of the study questionnaire was conducted to ensure content validity. Cronbach’s alpha coefficient showed a satisfactory reliability level of 0.872 for the study measurement instrument. Based on the research findings, 12 student dropout variables with a perception proportion score of 50% during the COVID-19 period were identified. The study found a statistically significant positive correlation between academic, technological, psychological, economic and financial factors. The hypothesis testing results showed two demographic predictors of psychological elements: the study age group and the accommodation type. Respondents residing in TUT accommodations were 69.30% less likely to experience economic and financial problems, since 74.70% were NSFAS-funded. The study broadens the understanding of the effect of COVID-19 on higher education and factors of student dropout. This could inform the development of effective strategies to minimise the impact of future unexpected disruptions of a similar kind and the reduction of higher education student dropout. Based on the literature review and study findings, the recommendations to reduce student dropout rates and minimise future pandemic impact are to increase infrastructure investment, institutional funding, student funding and counselling reach. Additional recommendations are to adopt dual-mode delivery of academic content, foster partnerships with network providers, curb resource mismanagement, improve lecturers’ attitude to academic tasks, enhance lecturers’ technological skills and introduce a hybrid form of student academic support. The study contributes to the literature on student dropout in higher education, —specifically third-year accounting students during COVID-19—and on the effect of COVID-19 on higher education in general. It also highlights gaps that warrant further research.

2025-08-25T00:00:00Z Mangisa, Lindiwe Wezizwe https://ir.unisa.ac.za/handle/10500/31768 2025-02-21T07:03:56Z 2024-06-26T00:00:00Z

A conceptual framework for trust-based voluntary tax compliance in South Africa Mangisa, Lindiwe Wezizwe Small and medium-sized enterprises (SMEs) constitute the majority of businesses in emerging economies. However, tax authorities find it challenging to trace SMEs, which results in continuous tax non-compliance. Enforced tax compliance is not always viable because tax authorities are under-resourced versus many existing SMEs. Voluntary tax compliance of SMEs is therefore beneficial for tax authorities. According to the Slippery Slope Framework, voluntary tax compliance improves when there is trust in the tax authority. The purpose of this study was to identify and explore attributes related to trust-based voluntary tax compliance and recommend strategies that may enhance voluntary tax compliance. A qualitative study was undertaken through semi-structured interviews with eight SMEs from the Nelson Mandela Bay Municipality in South Africa. The study found that tax authority legitimacy, procedural and distributive fairness, tax awareness, transparency and communication are attributes of trust in the tax authority that lead to taxpayers trusting the tax authority. Trust in the tax authority positively impacts voluntary tax compliance. It is recommended that the tax authorities treat taxpayers fairly and strive to be seen as competent and transparent. The increased legitimacy of tax authorities influences and improves the tax awareness avenues offered to taxpayers. In addition, the tax authorities may benefit from developing collaborative relationships with various stakeholders to engage taxpayers, specifically SMEs, by providing tax awareness services.; AmaShishini aPhakathi namaNcinci (iiSME) ayinxalenye yesininzi samashishini kuqoqosho olusakhulayo. Nangona kunjalo, abasemagunyeni berhafu bakufumana kungumcelimngeni ukulanda umkhondo weeSME, nto leyo ebangela ukuthi gqolo kokungathotyelwa kwerhafu. Ukuthotyelwa kwemithetho yerhafu okunyanzeliswayo akusoloko kusebenza kuba abasemagunyeni berhafu bayasilela ngezixhobo zokwenza oku xa kuthelekiswa neeSME ezikhoyo ezininzi. Ukuthotyelwa kwerhafu ziiSME ngokuzithandela, ke ngoko kuluncedo kwabasemagunyeni berhafu. NgokweSlippery Slope Framework, ukuthobela imithetho yerhafu ngokuzithandela kuyaphucuka xa kukho intembeko kosegunyeni lerhafu. Injongo yolu phando yayikukuchonga nokuphonononga iimpawu ezinxulumene nokuthotyelwa kwerhafu ngokuzithandela okusekelwe kwintembeko kunye nokucebisa izicwangciso ezinokuthi ziphucule ukuthotyelwa kwerhafu ngokuzithandela. Kwaye kwenziwa uphando oluchazayo ngokuthi kwenziwe udliwanondlebe oluqingqwe lwaphakathi neeSME ezisibhozo kuMasipala oMbaxa iNelson Mandela Bay eMzantsi Afrika. Uphando lufumanise ukuba semthethweni kwigunya lerhafu, ubulungisa obujolise kuhanjiso lweenkonzo ngokwenkqubo, ulwazi ngerhafu, ukwenza izinto elubala nonxibelelwano ziimpawu zentembeko kwigunya lerhafu elikhokekelela ekuthenjweni kwegunya ngabahlawuli berhafu. Intembeko kwigunya lerhafu kunefuthe elihle ekuthotyelweni kwerhafu ngokuzithandela. Kucetyiswa ukuba abasemagunyeni berhafu babaphethe ngobulungisa abarhafi kwaye basebenzele ukubonwa njengabanesakhono nabasebenza elubala. Ukuba semthethweni kwabasemagunyeni berhafu kunefuthe kwaye kuphucula iindlela zolwazi ngerhafu ezinikezelwa kubahlawuli berhafu. Ukongeza, abasemagunyeni berhafu banganenzuzo ekwakheni ubuhlobo bentsebenziswano kunye nabathathinxeba abahlukeneyo ukuze banxulumane nabahlawuli berhafu, ngakumbi amashishini aphakathi namancinci asakhulayo (iiSME) oko bekwenza ngokunikezela ngeenkonzo zolwazi ngerhafu.; Klein en medium-ondernemings maak die meerderheid van ondernemings in opkomende ekonomieë uit. Belastingowerhede vind dit egter uitdagend om klein en medium-ondernemings na te spoor, wat lei tot volgehoue nie-belastingnakoming. Gedwonge belastingnakoming is nie altyd uitvoerbaar nie aangesien belastingowerhede ’n tekort aan hulpbronne het vergelykende met klein en medium-ondernemings. Vrywillige belastingnakoming van klein en medium-ondernemings is dus voordelig vir belastingowerhede. Ingevolge die gladdehelling-raamwerk (Slippery Slope Framework) is daar ’n verbetering in vrywillige belastingnakoming wanneer daar vertroue in die belastingowerheid is. Die doel van hierdie studie was om die kenmerke te identifiseer en te verken wat verband hou met vertrouensgebaseerde vrywillige belastingnakoming en om strategieë aan te beveel wat vrywillige belastingnakoming kan bevorder. ’n Kwalitatiewe studie is onderneem deur halfgestruktureerde onderhoude met agt klein en medium-ondernemings van die Nelson Mandelabaai-munisipaliteit in Suid-Afrika. Die studie het gevind dat die egtheid van belastingowerhede, prosessuele en verdelende billikheid, belastingbewustheid, deursigtigheid en kommunikasie kenmerke van vertroue in die belastingowerheid is wat daartoe lei dat belastingbetalers die belastingowerheid vertrou. Vertroue in die belastingowerheid het ’n positiewe invloed op vrywillige belastingnakoming. Daar word aanbeveel dat die belastingowerhede belastingbetalers billik moet behandel en moet streef om so bekwaam en deursigtig as moontlik te wees. Die toegenome egtheid van belastingowerhede beïnvloed en verbeter die belastingbewustheidsmiddels wat aan belastingbetalers gebied word. Verder kan belastingowerhede voordeel trek uit die ontwikkeling van gesamentlike verhoudings met verskeie belanghebbers om gemoeid te raak met belastingbetalers, veral klein en medium-ondernemings, deur belastingbewustheidsdienste te verskaf. Text in English, abstract in English, Xhosa and Afrikaans

2024-06-26T00:00:00Z Makamela, Kgalalelo Constance https://ir.unisa.ac.za/handle/10500/31487 2024-09-20T06:10:49Z 2023-11-01T00:00:00Z

Moving towards a carbon pricing strategy to leverage the decarbonisation of mining operations in South Africa Makamela, Kgalalelo Constance The aim of this study was to develop a carbon pricing strategy to accelerate decarbonisation in the mining sector. A qualitative study was conducted to draw policy lessons from comparative analysis of the carbon tax policy regimes of the European Union, Switzerland, Canada and the United Kingdom (UK) in order to establish the carbon pricing strategies that will induce South African miners to invest in renewable energy technologies. A review of South Africa’s carbon tax regime highlights that the policy shortcomings may be attributable to low carbon prices, excessive free emission allowances and continued subsidy support of fossil fuels. The comparative benchmarking exercise indicates that significant decarbonisation occurs when there is a cap of emissions for energy-intensive industries, followed by an emissions trade or a penalty system. Furthermore, the carbon price needs to exceed cost of abatement so as to encourage investment in decarbonisation measures. A net present value simulation determines that a carbon price of ZAR 668.62 per tonne of CO2 would need to be levied in order to incentivise mining entities to invest in solar PV. The current study advances knowledge on carbon pricing within the theoretical underpinnings of Pigou theory of corrective taxes. The study recommends that a fixed CO2 emissions cap that declines yearly ought to be integrated into the South African carbon pricing regime. The carbon emission cap should further be supported by higher carbon prices for emissions exceeding the threshold so as to ensure that the national emission reduction pledges are successfully achieved.; Maikemisetso a thutopatlisiso eno e ne e le go tlhama togamaano ya peotlhotlhwa ya khabone go itlhaganedisa phokotso ya selekano se se ntshediwang mo tikologong sa khabonedaeokosaete mo lephateng la meepo. Go dirilwe thutopatlisiso e e tlhalosang maitemogelo le dikakanyo tsa batsayakarolo go bona thuto mo pholising, go tswa mo tshekatshekong e e neng e bapisa mekgwatsamaiso ya pholisi ya lekgetho la khabone ya European Union, Switzerland, Canada le United Kingdom (UK) ka maikaelelo a go tlhoma ditogamaano tsa peotlhotlhwa ya khabone tse di tlaa tlhotlheletsang baepi ba Aforika Borwa go beeletsa mo dithekenolojing tsa metswedi e e ka ntšhwafadiwang ya maatla. Tshekatsheko ya mokgwatsamaiso wa lekgetho la khabone wa Aforika Borwa e gatelela ntlha ya gore ditlhaelo tsa pholisi di ka tswa di bakilwe ke ditlhotlhwa tse di kwa tlase tsa khabone, ditetlelelo tse di sa duelelweng tsa selekano se se feteletseng sa khabone e e ntshiwang le tshegetso e e tsweletseng ya ketleetso ya metswedi e e ka se kgoneng go ntšhwafadiwa ya maatla. Tiragatso ya go lekanyetsa ka go bapisa e kaya gore go nna le phokotso e e bonalang ya selekano se se ntshiwang sa khabonedaeokosaete fa go na le tekanyetso ya selekano se se ka ntshiwang mo madirelong a a dirisang maatla a mantsi thata, mme e latelwa ke thotloetso ya go fokotsa selekano sa dikgotledi kgotsa tiriso ya kotlhao. Mo godimo ga moo, tlhotlhwa ya khabone e tlhoka go feta tlhotlhwa ya phokotso go rotloetsa peeletso mo mekgwatirisong ya go fokotsa selekano se se ntshiwang sa khabonedaeokosaete. Phopholetso ya bolengpalo jwa lotseno le dipoelo tsa ga jaana e tlhomamisa gore tlhotlhwa ya khabone ya ZAR 668.62 ka tono nngwe le nngwe ya CO2 e tlaa tlhoka go duedisiwa lekgetho go rotloetsa ditheo tsa meepo go beeletsa mo tirisong ya sediriswa se se fetolelang lesedi la letsatsi ka tlhamalalo go nna motlakase. Thutopatlisiso ya ga jaana e bona kitso ka ga peotlhotlhwa ya khabone mo metheong e e tshegetsang tiori ya ga Pigou ya makgethotshiamiso. Thutopatlisiso e atlanegisa gore tekanyetso ya selekano se se tlhomameng sa CO2 se se welang tlase ngwaga le ngwaga e tshwanetse go tsenyelediwa mo mokgwatsamaisong wa Aforika Borwa wa peotlhotlhwa ya khabone. Tekanyetso ya selekano sa khabonedaeokosaete e e ntshiwang e tshwanetse go tshegediwa go ya pele ka ditlhotlhwa tse di kwa godingwana tsa dilekano tsa khabone tse di ntshiwang mme di feta seelo se se beilweng go netefatsa gore go fitlhelelwa ka katlego ditsholofetso tsa bosetšhaba tsa phokotso ya selekano se se ntshiwang.; Maikemišetšo a nyakišišo ye e be e le go godiša mokgwa wa tekanyo ya khapone go potlakiša phokotšo goba phedišo ya khapontaoksaete mo lekaleng la meepo. Go šomišitšwe mokgwa wa nyakišišo wa boleng go hlaola dithutwana tša pholisi go tloga go tshekatsheko ya go bapetša ya molao wa pholisi ya motšhelo wa khapone wa Kopano ya Yuropa, Switzerland, Canada le United Kingdom (UK) go utolla mekgwa ya tekanyo ya khapone yeo e tla huetšago baepi ba Afrika Borwa go beeletša go ditheknolotši tša mohlagase wa go šomiša moya goba letšatši. Tshekatsheko ya molao wa motšhelo wa khapone wa Afrika Borwa o tšweletša gore mafokodi a pholisi a ka ba a hlotšwe ke ditheko tša khapone ya fase, ditumelelo tša tokollo ya go lokologa ye kgolo le go tšwela pele ka thekgo ya ditšhelete ya go thekga dibešwa tša malahla le gase. Mošomo wo wa go bapetša katlego o laetša gore phokotšo goba phedišo ya khapontaoksaete ye bohlokwa e direga ge go na le kaonafalo ya tokollo ya diintasteri tša mohlagase wa go tsenelela, wa latelwa ke phetogo ya ditokollo goba lenaneo la dikotlo. Se sengwe gape, theko ya khapone e hloka go feta tefo ye e fokoditšwego gore go hlohleletšwe peeletšo go ditekanyo tša phokotšo goba phedišo ya khapontaoksaete. Mohlwaela wa tšhelete o laodiša gore theko ya khapone ya R668.62 ka tone ya CO2 e tla swanela go lefelwa motšhelo go hlohleletša makala a meepo go beeletša go PV ya sola. Nyakišišo ya gonabjale e godiša tsebo ka ga theko ya khapone ka go motheo wa kakaretšo ya teori ya Pigou ya metšhelo ya mohola. Nyakišišo e šišinya gore ditokollo tša go se fetoge tša CO2 tšeo di fokotšegago ngwaga le ngwaga di swanelwa go kopanywa ka go molao wa theko ya khapone wa Afrika Borwa. Tokollo ya khapone e swanetšwe go thekgwa gape ke tefo ya godimo ya khapone ya ditokollo tša go feta mathomong go kgonthiša gore ditshepišo tša phokotšego ya tokollo ya bosetšhaba di fihlelelwa ka katlego. Abstract in English with SeTswana and SePedi translations

2023-11-01T00:00:00Z