Faculty of Commerce, Law and Management (ETDs)
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Item A Digital Capability Framework for Academic Continuity amongst South African Higher Education Students(University of the Witswatersrand, Johannesburg, 2023) Makgopela, Reitumetse Ogorogile; Mayayise, ThembekileE-learning has been designated as a solution to academic continuity as a response to the COVID-19 pandemic, which has resulted in the closure of institutions such as Higher Education Institutions (HEIs). The use of e- learning by Higher Education (HE) students in developing countries have been extensively studied; however, studies on e-learning use, more specifically effective use for academic continuity in the context of unprecedented circumstances such as natural disasters and pandemics remain scarce. Understanding the effective use of e- learning during such times is a vital step in enabling South African HE students to attain their educational achievements. The definition of e-learning used in this paper was consistent with the one provided by Rosenberg (2001) who refers to e-learning as a learning platform accessed by students and instructors, specifically via the internet. The purpose of this study was to explore and describe the effective use of e-learning during unprecedented circumstances to conceptualise a digital capability framework for academic continuity amongst South African HE students. This was an interpretivist study which employed qualitative methods consisting of semi-structured interviews for data collection and thematic analysis for data analysis of the data extracted from 12 students, both undergraduate and postgraduate, registered in any South African HE who used e-learning as the primary method for education where traditional face-to-face classroom learning was not available. The conceptual research framework presented in this paper was an adaptation of Sen’s Capability Approach and expands on personal, social and environmental conversion factors by introducing a fourth category extracted from the results from the systematic literature review findings referred to as “technological conversion factors”; which brought a new and exciting contribution to the theory itself. Finally, the outcome of the study was a conceptualised digital capability framework for academic continuity amongst South African HE students in the context of similar circumstances, which can be used to describe how students can use e-learning effectively in terms of resources, e-learning systems, information delivered and location. It further detailed the enablers and hinderances to the effective use thereof. The framework can also be used in practice by HEIs, students, policy makers, e-learning vendors, and developers as a checklist of key elements which need to be considered in e- learning strategies, programmes and development.Item Challenges faced by professional accountants in maintaining their professional competency requirements(2021) Mashile, RelebogileThe purpose of this study was to investigate the challenges encountered by professional accountants in maintaining their professional competency requirements as provided by IES 7. The investigation was motivated by identified gaps in academic research on Continuing Professional Development of professional accountants and the implementation of IES 7 in a South African context. A survey study of 121 respondents was conducted which highlights the attitudes and perceptions of professional accountants on the effectiveness of CPD practices in South Africa and the extent to which CPD contributes towards maintaining the competence of professional accountants. The survey study further draws attention to major challenges encountered by professional accountants in their pursuit of fulfilling CPD requirements. This research finds that professional accountants in South Africa perceive CPD practices and the implementation of IES 7 provisions positively. The quality of CPD practices was perceived to influence the competency and development of professional accountants. Predominantly, existing CPD regulations were appropriate for meeting competency requirements of professional accountants in South Africa except for negative responses received towards CPD participation being a mandatory condition for membership in their respective professional bodies. Major challenges encountered in meeting CPD requirements were the cost, time and location constraints. The value of this research contributes to the body of knowledge on CPD for professional accountants, lifelong learning, the implementation of IES 7and in the establishment of challenges in the implementation of CPD in South Africa