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, ...
Performance evaluation frameworks are essential for monitoring and enhancing the performance
of state-owned enterprises (SOEs). Nonetheless, the existing frameworks exhibit
particular deficiencies in delivering a ...
Galane, Oupa MadalaMakoni, Patricia LindelwaChikutuma, Chisinga Ngonidzashe(Corporate and Business Strategy Review, 2026-05-13)
The persistent poor performance of state-owned enterprises (SOEs) remains a significant topic in public-sector discourse. This ongoing issue has sparked extensive debate among scholars, policymakers, and government officials ...
The study focused on the independence of the Internal Audit Function (IAF) and the objectivity of Internal Auditors (IAs) within the Mpumalanga Provincial Department of Health (MPDoH) in South Africa. The primary aim was ...
The South African public sector continues to experience fraud, corruption, wasteful and irregular expenditure, partly due to a lack of effective transparency and accountability mechanisms. These systemic weaknesses stem ...
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 ...
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 ...
Reyneke, YolandeShuttleworth, Christina Cornelia(Anadolu University, 2018-07-01)
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 ...
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 ...
Ndlovu, MphagahleleSchutte, Daniel(Southern African Business Review, 2022)
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. ...
Orientation: Tax practitioners (such as accountants and bookkeepers) are important enablers of tax compliance. Taxpayers, particularly small businesses, look to tax practitioners for expert advice because of increasingly ...
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). ...
Ndlovu, MphagahleleSchutte, Daniel(Acta Universitatis Lodziensis, 2025-12-31)
`The levels of tax knowledge influence the tax compliance behaviour of small business owners (SBOs). In turn, tax compliance has a direct impact on the growth and sustainability of small businesses and by default has an ...
Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- ...
Reyneke, YolandeShuttleworth, Christina CorneliaVisagie, Retha Gertruida(Taylor & Francis Group, 2021-01-01)
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 ...
Esterhuyse, Leanadu Toit, Elda(The Southern Africa Institute for Management Scientists (SAIMS), 2024-09)
Letters to shareholders are crucial in corporate communication, influencing stakeholder perceptions.
This study investigates how crisis events affected the readability, tones and sentiment of these letters from the JSE ...
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 ...
Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive ...
du Toit, EldaEsterhuyse, Leana(Inderscience Enterprises Ltd., 2023-08)
We explore narrative styles of 50 standalone sustainability reports for the years 2016 to 2019 published by South African mining companies. Our analyses using computer-aided narrative analysis tools reveal that readability ...
This study set out to assess the efficacy of an online tutoring programme at a large distance education institution in South Africa based on lecturers’ evaluations. Online-tutoring or e-tutoring has emerged as a prominent ...