https://ir.unisa.ac.za/handle/10500/14473 2026-05-14T04:08:49Z 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/10500/32143 Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students Reyneke, Yolande; Shuttleworth, Christina Cornelia; Visagie, Retha Gertruida Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others’ work, without properly acknowledging their source(s). Especially in online environments, accounting students frequently fall prey to plagiarism and, as a result, transgress the fundamental values of integrity and honesty that should be deep-rooted in accountants. It is, therefore, critical that educators increase their students’ plagiarism awareness and understanding. Drawing on the findings of conceptual, literature review-based research, the Biological Sciences Curriculum Study 5E (BSCS 5E) instructional model is applied as a frame of reference for accounting educators to promote their students’ awareness of plagiarism while concomitantly enhancing their twenty-first-century skills. Both theoretical and practical contributions are envisaged through the application of this constructivist, student-centred approach. 2021-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32031 Examining the determinants of poor performance in South African state-owned entities : a qualitative analysis Nefale, Rendani South African State-Owned Entities (SOEs) play a critical role in economic and social transformation, especially post-1994. However, instead of being at the forefront of social and economic transformation, most SOEs have been associated with financial mismanagement, state capture, and major governance failures due to inefficiency and weak accountability and inefficiency. This research addresses why SOEs, which should drive public service and economic development, consistently perform poorly. Since SOEs performances continue to deteriorate, it is important to investigate the main determinants/causes of this deterioration. This ensures that the government develops and employs up-to-date and effective methods in dealing with current challenges contributing to the poor performance of SOEs. The study employs a qualitative research design to explore the factors contributing to poor performance in selected South African state-owned entities (SOEs). The study uses a case study approach to gather data from selected SOEs, focusing on in-depth interviews, document analysis, and review of existing SOE performance reports. Data was analysed through thematic analysis, identifying patterns and key themes in governance, financial performance, and operational challenges that impact SOE efficiency and effectiveness. While ethical considerations employed ethical standards to ensure confidentiality and managing any sensitivities related to public sector critique. Key performance metrics include financial stability, service delivery, and governance practices. The main findings of the study reflect, amongst others, Operational and Financial Challenges: SOEs face significant governance issues due to political interference, poor internal controls, and lack of strategic alignment with their public mandate and Systemic Issues: The bureaucratic structure, political patronage in appointments, and complex regulatory environment hamper performance, leading to inefficiency and poor financial outcomes. The study concludes that while South African SOEs are essential for public service and economic goals, they are compromised by political interference, misaligned objectives, and governance challenges. Recommendations are provided for policy reforms, governance improvements, and performance management updates to address these issues. 2024-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/31772 An environmental management accounting information framework for greener decision-making in the petroleum industry: The case of Nigeria Kehinde, Azeez Busayo There has been an increase in environmental issues across national and international boundaries over the past few decades, with a long history in the Nigerian petroleum industry. The petroleum industry is among the leading industries with the highest environmental impacts, as its operations harm the environment. Although significant progress and efforts have been made to deal with various complex problems, environmental matters remain among Nigeria's most complex and pressing challenges. This research investigates whether the Nigerian National Petroleum Corporation (NNPC) management accounting system provides a valuable flow of environmental information required for greener decision-making and the effectiveness of environmental regulations and sustainability in the Nigerian petroleum industry. This research adds to the body of environmental management accounting (EMA) literature by incorporating institutional and contingency theories to provide the theoretical background of the study. A review of the existing literature identified existing frameworks and identified a gap: a lack of a clear framework that could ensure that decision-makers receive the appropriate environmental information necessary for greener decision-making. The research adopted a mixed method, in which qualitative and quantitative research techniques for data collection, namely, a literature review, a questionnaire, and a focus group, were used to validate the framework. It was established that monetary environmental information has a significant positive relationship with environmental information on decision-making, which means that the company's accounting system captures monetary environmental activity data. However, physical environmental information has a significant negative relationship with environmental information in decision-making. The research also revealed that environmental regulation inversely influences environmental information reporting. Therefore, the results and findings suggest the incorporation of governmental environmental policies and guidelines into a management accounting system to improve the quality of environmental information for decision-making. Input from the focus group assisted in enhancing and validating the framework. Key recommendations indicated that petroleum companies should adopt and implement the enhanced environmental management accounting practices (EMAPs) framework that integrates EMA and government regulatory tools to capture adequate environmental-related information needed for greener decision-making. Future research could include a similar study to test the enhanced EMA information framework. The NNPC could serve as a case study to apply the framework in a real-life setting.; Go dutše go na le ditaba tšeo di golelago godimo go dikologa mellwane ya bosetšhaba le ya boditšhabatšhaba mo dipakeng tše mmalwa tša go feta, ka histori ya nako ye telele ka go intasteri ya petroleamo ka Nigeria. Intasteri ya petroleamo e gare ga diintasteri tša ketapele yeo e nago le khuetšo ya godimo go feta ka moka ya tikologo, ka ge mešomo ya yona e gobatša tikologo. Le ge go na le tšwelopele le maitapišo a bohlokwa tšeo di dirilwego go šogana le mathata a go raragana a go fapafapana, ditaba tša tikologo di dula e le tlhohlo ye e raraganego gape yeo e hlobaetša go feta ka moka ka Nigeria. Nyakišišo ye e nyakišiša ge e le gore lenaneo la maikarabelo a taolo la Tirišano ya Petroleamo ya Setšhaba ya (NNPC) le aba kelelo ya mohola ya tshedimošo ya tikologo yeo e nyakegago go tšea diphetho tše dikaone le go ba mohola ga melawana ya tikologo le ya go swarelela mo intastering ya petroleamo ka Nigeria. Nyakišišo e oketša dingwalwa tša mmele wa maikarabelo a taolo ya tikologo (EMA) ka go kopanya diteori tša institušene le tiragalo go fa botšo bja teori. Tshekatsheko ya dingwalwa tše di lego gona e utolla ditlhako tše di lego gona gomme ya utolla tšeo di tlogetšwego: go se be le tlhako yeo e ka kgonthišago go dira batšeadiphetho ba hwetša tshedimošo ya tikologo ya maleba yeo e hlokegago go tšea diphetho tše dibotse. Nyakišišo e šomiša mekgwa ye e kopanego, e lego dithekniki tša nyakišišo tša boleng le tša bontši go kgoboketša data, e lego, tshekatsheko ya dingwalwa, dipotšišo, le sehlopha sa nepišo, di šomišitšwe go kgonthiša tlhako. Go utollotšwe gore tshedimošo ya tikologo ye e laolwago e na le kamano ye botse ye kgolo le tshedimošo ya tikologo ka ga go tšea diphetho, seo se ra gore lenaneo la maikarabelo la khamphani le boloka data ya mošongwana wa tikologo ye e laolwago. Le ge go le bjalo, tshedimošo ya tikologo ya motheo e na le kamano ye mpe ye kgolo le tshedimošo ya tikologo go go tšea diphetho. Nyakišišo e utolla gape gore taolo ya tikologo e huetša ka go fapana tshedimošo ya tikologo ya go bega, Ka gona, dipoelo le dikutollo di akanya kopanyo ya dipholisi le ditlhahli tša tikologo tša mmušo go lenaneo la maikarabelo la taolo go kaonafatša boleng bja tshedimošo ya tikologo go tšea diphetho. Kgopolo go tšwa go sehlopha sa nepišo e thušitše go kaonafatša le go kgonthiša tlhako. Maele a motheo a bontšha gore dikhamphani tša petroleamo di swanetše go amogela le go šomiša tlhako ya ditirišo tša maikarabelo a taolo ya tikologo tše dikgolo (EMAPs) yeo e kopanyago EMA le didirišwa tša taolo tša mmušo go boloka tshedimošo ye e amanago le tikologo ye e lekanego go tšea diphetho tše dibotse. Nyakišišo ye nngwe e ka akaretša thuto ya go swana le go leka tlhako ya tshedimošo ye e kaonafetšego. NNPC e ka šoma bjalo ka thuto ya go tlala go diriša tlhako mo tikologong ya bophelo bja nnete.; Daar is ’n toename in omgewingskwessies oor nasionale en internasionele grense heen die afgelope paar dekades, met ’n lang geskiedenis in die Nigeriese petroleumbedryf. Die petroleumbedryf is onder die voorste bedrywe met die hoogste omgewingsimpak, aangesien die bedrywighede daarvan die omgewing skade berokken. Hoewel beduidende vordering en pogings gemaak is om verskeie ingewikkelde probleme aan te roer, bly omgewingskwessies onder Nigerië se mees ingewikkelde en dringende uitdagings. Hierdie navorsing het ondersoek of die Nigeriese Nasionale Petroleumkorporasie (Nigerian National Petroleum Corporation, NNPC) se bestuursrekeningkundige stelsel ’n waardevolle inligtingstroom verskaf wat vereis word vir groener besluitneming en die doeltreffendheid van omgewingsregulasies en -volhoubaarheid in die Nigeriese petroleumbedryf. Hierdie navorsing dra by tot die literatuurkorpus van omgewingsbestuursrekeningkunde deur institusionele en gebeurlikheidsteorieë te inkorporeer om die teoretiese agtergrond van die studie te verskaf. ’n Oorsig van die bestaande literatuur het bestaande raamwerke en ’n gaping geïdentifiseer: ’n gebrek aan ’n duidelike raamwerk wat kan verseker dat besluitnemers die toepaslike omgewingsinligting verkry vir groener besluitneming. Die navorser het gebruik gemaak van ’n gemengde metode waarin kwalitatiewe en kwantitatiewe navorsingstegnieke vir die insameling van data, naamlik ’n literatuuroorsig, ’n vraelys en ’n fokusgroep, gebruik is om die geldigheid van die raamwerk te verklaar. Daar is vasgestel dat monetêre omgewingsinligting ’n beduidende positiewe verhouding het met omgewingsinligting oor besluitneming, wat beteken dat die maatskappy se rekeningkundige stelsel die monetêre omgewingsaktiwiteitsdata vaslê. Fisiese omgewingsinligting het egter ’n beduidende negatiewe verhouding met omgewingsinligting in besluitneming. Die navorsing het ook getoon dat omgewingsregulasie die teenoorgestelde uitwerking het op die verslaggewing van omgewingsinligting. Dus suggereer die resultate en bevindings die inkorporasie van omgewingsbeleide en -riglyne van regerings in ’n bestuursrekeningkundige stelsel om die kwaliteit van omgewingsinligting vir besluitneming te verbeter. Insette van die fokusgroep het gehelp om die raamwerk te versterk en geldig te verklaar. Sleutelaanbevelings het aangedui dat petroleummaatskappye die verbeterde raamwerk vir omgewingsbestuurs-rekeningkundige praktyke moet aanneem en implementeer wat omgewings-bestuursrekeningkunde en reguleringshulpbronne van regerings integreer om genoegsame omgewingsverwante inligting vas te lê wat nodig is vir groener besluitneming. Toekomstige navorsing kan ’n soortgelyke studie insluit om die verbeterde omgewingsbestuursrekeningkundige inligtingsraamwerk te toets. Die Nigeriese Nasionale Petroleumkorporasie kan dien as ’n gevallestudie om die raamwerk in ’n werklike omgewing toe te pas. Text in English, abstracts in English, Northern Sotho and Afrikaans 2023-12-31T00:00:00Z