School of Accountancy (Journal articles)

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    An exploratory perspective of student performance and access to resources
    (Mediterranean Center of Social and Educational Research, 2014-11-01) Papageorgiou, E; Callaghan, C.W
    This research investigated the relationships between potential constraints to students’ access to technological resources and student academic performance. Longitudinal data from 2010 (n=228), 2011 (n=340) and 2012 (n=347) from South African accounting students was used to test the relationships between technological resources access and student academic performance using correlation analysis, multiple linear regression analysis and factor analysis. Access to the latest software was found to be associated with student academic performance; a ‘digital divide’ between students may influence their academic performance. This research specifically identifies certain constraints potentially associated with a ‘digital divide’ that may influence student performance.
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    A review of biodiversity reporting by the South African seafood industry
    (AOSIS (pty) Ltd, 2018-04-03) Usher, K; Maroun, W
    Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth. Aim: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures. Setting: The study focuses on South African biodiversity reporting. The choice of region is informed by the country’s significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed. Methods: Content analysis was used to collect data from a sample of companies’ integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures. Conclusion: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability. © 2018. The Authors.
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    A review of biodiversity reporting by the South African seafood industry
    (AOSIS (pty) Ltd, 2018-04-03) Usher, K; Maroun, W
    Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth. Aim: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures. Setting: The study focuses on South African biodiversity reporting. The choice of region is informed by the country’s significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed. Methods: Content analysis was used to collect data from a sample of companies’ integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures. Conclusion: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability. © 2018. The Authors.
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    Core values as drivers of entrepreneurial performance: A study of SMEs in Uganda’s central region
    (Routledge Taylor & Francis Group, 2019) Ismail, K; Robert, V
    The purpose of this study was to establish whether the relationship between core values and entrepreneurial performance in Uganda’s informal economy exists and whether motivation mediates the relationship. The survey was conducted in the informal economy of Uganda’s central region using a structured questionnaire. The sample included three hundred eighty-six employees of Small and Medium Enterprises. Hypotheses and mediation tests were carried out by way of structural equation modeling, using Analysis of Moment Structures and Sobel’s test respectively. Results from hypotheses’ tests indicate significant positive relationships between core values and entrepreneurial performance. Furthermore, it was established that motivation significantly mediates the relationship between core values and entrepreneurial performance (except trust). Based on the study’s results, it is recommended that Small and Medium Enterprises should seek to acquire skills on how to fully turn motivation into business advantage and how to use core values as tools for marketing the business.
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    Factors impacting accounting research output in developing countries: An exploratory study
    (Elsevier Ltd., 2019-02) Negash, M.; Lemma, T.T.; Samkin, G.
    The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a sequential research process comprising an original questionnaire and semi-structured interviews. Four research questions were developed to achieve the research objectives. The region's low research output is explained by a host of individual, departmental and/or university, country and international factors; of these, departmental and/or university factors appear to have the strongest impact. The study also found that factors that constitute the regulative (coercive) pillar that promote research tend to be weaker in this region's universities, while factors that constitute the normative and culturalcognitive pillars which tend to promote teaching appear to be stronger. Thus, the institutional pressure stemming from factors that constitute normative and cultural-cognitive elements dictate the conduct of an accounting academic positioned in Anglophone SSA's universities. That is, research activities of accounting academics in the region are disempowered by the more potent, normative and cultural-cognitive pressures and are inadequately sanctioned by the regulative pressure.