• Designing a cybersecurity-specific typology for small to medium enterprises from an African Regional block perspective 

  Sithole, Marilyn (2025-11-12)

  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, ...
• Factors influencing third-year accounting student dropout during Covid-19 at the Tshwane University of Technology 

  Dladla, Veli Godfrey (2025-08-25)

  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 ...
• Unlocking academic excellence: The journey of online tutors at a distance learning institution in South Africa 

  Enwereji, Prince Van Rooyen, Annelien Adriana (African Journals Online, 2023)

  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 ...
• Social cognitive career theory and rural high school learners’ intentions to pursue an accounting career 

  oben, James Ako Van Rooyen, Annelien Adriana (Routledge, 2023)

  The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, ...
• Exploring students' perceptions on effective online tutoring at a distance education institution 

  Enwereji, Prince Van Rooyen, Annelien Adriana Terblanche, Alet (Academic Publishing International Limited, 2023-11-08)

  Online or e-tutoring is a component of e-learning that involves teaching in an online setting where the e-tutor provides support to a small group of students, which can increase confidence, improve topic comprehension and ...
• Critical thinking: Stakeholder expectations and challenges for Accountancy educators 

  Terblanche, Alet Shuttleworth, Christina Cornelia Van Rooyen, Annelien Adriana Masela, Richard Nkosinathi (2023-02)

  Developing future accountants who are critical thinkers, able to adapt in a volatile, uncertain, complex, and ambiguous (VUCA) world, remains one of the biggest challenges facing accounting educators. Competency frameworks ...
• Wuity as a Philosophical Lens for Qualitative Data Analysis 

  Binnekade, Carol Scott, Deon Williamson, Charmaine Van Rooyen, Annelien Adriana Shuttleworth, Christina Cornelia Scott, Deone (SAGE Journals, 2020-06-23)

  Qualitative researchers place value on taking a closer, insider look at data as well as the subsequent data analysis and interpretation. On one end of the interpretive spectrum, researchers should be fully imbued with the ...
• A conceptual framework for trust-based voluntary tax compliance in South Africa 

  Mangisa, Lindiwe Wezizwe (2024-06-26)

  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 ...
• Moving towards a carbon pricing strategy to leverage the decarbonisation of mining operations in South Africa 

  Makamela, Kgalalelo Constance (2023-11)

  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 ...
• The moderating role of the audit committee on internal governance and financial sustainability in local government in Ghana 

  Agyemang, Joseph Kwasi (2023-09)

  The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...
• An irregular expenditure governance strategy for South African state-owned entities 

  Dlulane, Babalo (2022-10-25)

  National government’s efforts to prevent irregular state expenditure have mainly focussed on the municipal environment, although there has been an increase in irregular expenditure by stated-owned entities (SOEs). This ...
• The value relevance of integrated reporting in South Africa and the United Kingdom 

  Khatlisi, Mbalenhle (2022-10-19)

  In 2013, the International Integrated Reporting Council (IIRC) had a long-term vision that firms across the world would adopt integrated reporting, which would ultimately become a corporate reporting norm. However, nine ...
• Enhancing services provided by small- and medium accounting practitioners in South Africa 

  Hlakudi, Ramphelane Edward (2022-06)

  This study responded to a worldwide call by the International Federation of Accountants (IFAC), a global advocacy body for the accountancy profession, for more research into small and medium practices (SMPs). SMPs, which ...
• Developing a framework to address the underrepresentation of black citizens in the chartered accountancy profession: case of South Africa 

  Musundwa, Faith Sedzani (2022-05)

  Little is known about the lived experiences of Black aspirants journeying the pathway to becoming Chartered Accountants in South Africa. Democracy brought with it the promise of equal and unrestricted access to the profession ...
• Exploring the adoption of activity-based costing in selected South African crude oil refineries 

  Makhaza, Sanelisiwe Peacefull (2022-02)

  The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...
• Financial literacy competencies required from South African professional accountants providing services to small- and medium-sizes enterprises 

  Viviers, Gerharda Maria (2021-11)

  Small- and medium-sized enterprises (SMEs) play an important role in providing employment, reducing poverty and contributing to the economic growth of South Africa. However, these enterprises face several challenges, ...
• A tax framework for crowdfunding in South Africa 

  Oosthuizen, Annelize (2021-01-31)

  Crowdfunding is an innovative tool used by entrepreneurs and small businesses to access capital from sources other than the financial services and the banking industry. It is one of the most promising tools to assist in ...
• Is the turnover tax system functioning as intended? An exploratory study 

  Hellberg, Astrid Edelgard Suzanne (2019-11)

  This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical ...
• Enhancing audit committee effectiveness in South African municipalities 

  Legodi, Audrey Hlabisang (2021-05)

  The continuous failure of South African municipal administration, governance and oversight, renders the effectiveness of the municipal audit committee, questionable. The purpose of this study is to propose a framework ...
• Developing a conceptual framework for accountability in Namibian NGOs 

  Simasiku, Andrew (2020-11)

  Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being ...

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