https://ir.unisa.ac.za/handle/10500/13890 2026-05-01T19:46:37Z https://ir.unisa.ac.za/handle/10500/32177 Ensuring objectives in their dual role of assurance and consulting services: a study on the planned behaviour of internal auditors Sokupa, Zintle Princess Internal auditors play an important role in an organisation's governance, risk management, and control processes. As such, it is imperative that they maintain their objectivity or, at least, be perceived as objective while fulfilling this critical function. The Institute of Internal Auditors (IIA) positions internal auditors at the core of the organisation, serving as both providers of assurance and consulting services (dual role). While some past studies revealed that internal auditors perceive conflicts in their dual roles which could jeopardise their objectivity, others were inconclusive. Using the Theory of Planned Behaviour (TPB), the objective of this study is to understand internal auditors' perceptions about their dual roles and the impact on their objectivity, and their planned behaviour towards performing the dual roles while remaining objective. A qualitative study was conducted using purposeful, convenient, and snowball sampling methods to collect data through semi- structured interviews. The participants were internal auditors from both listed and unlisted South African companies. As an inclusion criterion, the participants perform both dual roles in their companies and the collected data was analysed using NVIVO to make sense of it. The findings show among other things that the participants are aware of the challenges and threats posed by their dual roles. Also, they displayed a positive attitude towards internal audit objectivity and understood its significance in their role. Furthermore, their social beliefs about the dual roles and objectivity, though different, centred on the need to remain professional and uphold ethical standards. 2025-06-11T00:00:00Z https://ir.unisa.ac.za/handle/10500/32174 ACCOUNTING EDUCATION IN AN OPEN DISTANCE LEARNING ENVIRONMENT: CASE STUDIES FOR PERVASIVE SKILLS ENHANCEMENT Reyneke, Yolande; Shuttleworth, Christina Cornelia Distance learning institutions allow access to many students who do not enjoy the luxury of studying fulltime at contact-based universities by providing flexibility in terms of time, space and finances. Globally, accountants are vital for the economy and it is important that higher education institutions empower them with the necessary skills to face the volatile working environment. Equipping accounting students with only discipline-specific knowledge, does not result in practice-ready accountants, which cause great concern for professional accounting bodies as well as employers. Pervasive skills are soft skills, also sometimes referred to as personal attributes allowing effective interaction between people. Using case studies to develop pervasive skills in accounting education, specifically in Open Distance Learning (ODL) institutions, is regarded as a fairly unexplored area. A qualitative research approach was followed whereby interviews were conducted with management members of the College of Accounting Sciences (CAS) at the University of South Africa (UNISA). The interviews provided insight into how ODL accounting educators in a developing country perceived the need to introduce a case study-based module to develop pervasive skills. It is recommended that the training of distance education accounting students should be adapted to include case studies for pervasive skills development. 2018-07-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32173 An evaluation of tax compliance among small businesses Ndlovu, Mphagahlele; Schutte, Daniel Purpose: The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax compliance for this sector. Motivation: Despite efforts introduced by revenue authorities to improve tax compliance, research demonstrates that small businesses still contribute a fair share to the state revenue gap. Therefore, understanding the tax compliance behaviour of small business owners is an important step towards improving compliance in this sector. Design/Methodology/Approach: The study employed semi-structured interviews to investigate the day-to-day, authentic tax compliance lived experiences of small business owners and tax practitioners in Gauteng, South Africa. Main findings: Three important strategies emerged out of the interpretation of the findings. First, the government must make it easy for small businesses to comply. Second, the deterrence measures ought to be administered in a personalised and systematic manner. Thirdly, the government has a duty to make tax compliance appealing and socially acceptable to the majority of the small business owner community. Practical implications/Managerial impact: The implementation of the three strategies may help improve the day-to-day experiences of small business owners regarding tax compliance, resulting in more voluntary compliance. Novelty/Contribution: The results of this study add to the body of knowledge in the area of small business taxation and illuminate opportunities for future research and debate on this topic. 2026-01-02T00:00:00Z https://ir.unisa.ac.za/handle/10500/32172 The influence of penalties on the tax compliance behaviour of small business owners Ndlovu, Mphagahlele; Schutte, Daniel Purpose: The purpose of this study was to investigate the influence of penalties on the tax compliance behaviour of small business owners. Research design: This study employed a qualitative research approach. An interpretive phenomenological research approach underpinned the study design. The study utilised semi-structured interviews to explore the lived experiences of small business owners in Gauteng, which is the business hub of South Africa. Findings: The findings indicate that to an extent, penalties do encourage small business owners to pay taxes on time. However, the charging of substantial penalties has the potential to discourage small business owners from registering at all for taxes. Furthermore, non-compliance is often a result of cash flow challenges, in which case the penalties become an unavoidable cost of doing business. A lack of skills and basic tax knowledge lead to unintentional noncompliance; therefore, the penalties must be accompanied by training, awareness and education. Originality/Value: There are conflicting results on the influence of penalties on tax compliance behaviour in the literature. This study contributes to the body of knowledge by adding a South African small business perspective. Furthermore, the qualitative approach applied in this study adds to the body of knowledge and provides original contextual descriptions of the lived experiences regarding the influence of penalties on the tax compliance phenomenon. 2022-01-01T00:00:00Z