International Journal of Research in Business and Social Science (2147- 4478)
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Challenges experienced by family-owned businesses in Thohoyandou town
Get PDFThis study explores the challenges that impact the sustainability of family-owned businesses in Thohoyandou, Limpopo Province, South Africa. A qualitative design was employed, utilising semi-structured interviews with ten business owners and managers from diverse sectors, including transportation, construction, poultry farming, and retail. Thematic Content Analysis (TCA) was used to interpret the data. Findings revealed that poor financial management, skills shortages, over-expansion, limited government support, and family conflicts are the most significant threats to business survival. These internal and external constraints erode financial stability and governance structures, resulting in low longevity rates. The study recommends financial literacy training, formal governance mechanisms, succession planning, and simplified government support systems tailored for rural enterprises. Strengthening these aspects can enhance both sustainability and economic development in rural areas, such as Thohoyandou
Augmented theory of planned behaviour, tax literacy and tax compliance in developing countries: a conceptual framework
Get PDFEffective tax systems rely on tax literacy and tax compliance behaviour among taxpayers for government revenue mobilisation. However, the extant literature suggests that in sub-Saharan Africa, mobilising tax revenue to fund public services and infrastructure development to achieve the United Nations’ Millennium Development Goals (SDGs) remains a great challenge. According to the 2024 Revenue Statistics in Africa report, jointly undertaken by the African Union Commission (AUC), African Tax Administration Forum (ATAF), the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the average tax-to-GDP ratio was 16% in African countries in 2022, compared to 19.3%, 21.5% and 34.0% respectively for Asia and the Pacific, Latin America and the Caribbean, and OECD countries. Despite being recognised as a critical aspect of tax compliance, the role played by political legitimacy in taxpayer compliance behaviour remained under-explored in developing countries. This study proposes an Augmented Theory of Planned Compliance Behaviour (ATPCB) framework, based on Ajzen’s (1991) theory of planned behaviour (TPB) and both the deterrence and accommodation theories of compliance, to predict taxpayers’ compliance behaviour, especially in developing countries. The framework comprises four components: attitude, subjective norms, perceived behavioural control, and political legitimacy. The findings of this study have implications for policymakers and researchers as it will assist future research in providing a structured approach for assessing taxpayers’ compliance behaviour. Also, it will provide interested parties with a better understanding of the combined effects of individuals’ beliefs, attitudes, norms, and political legitimacy on tax compliance. Lastly, the study will assist governments in deciding the future course of action towards effective policymaking for taxation and revenue mobilisation
Responsible leadership influence on readiness towards change in a South African state-owned enterprise
Get PDFThis study investigated responsible leadership influence on readiness for change in a South African state-owned enterprise. A quantitative research approach was used to conduct a cross-sectional study with a stratified random sample of employees in a South African state-owned enterprise. Participants completed the Responsible Leadership Scale (RLS) and the Readiness for Change Scale (RTCS). Standardised multiple regression analysis was used to analyse the influence of responsible leadership on readiness for change. The results showed that responsible leadership relates positively and significantly to readiness for change. Furthermore, responsible leadership influences willingness to change. This study emphasises the important role of responsible leadership in readiness for change. In addition, understanding the influence of responsible leadership on readiness for change can provide insight into the inner motives that drive teachers in difficult situations. The study can serve as a basis to increase staff readiness for change
An examination of safety culture in patient safety incident reporting: a literature review through the spider framework
Get PDFPatient safety incident reporting is central to service quality, serving as a crucial component in internal learning and improvement processes, renewal, policy revision, and updates to existing standard operating procedures (SOPs) and guidelines. Low reporting rates of safety incidents highlight the importance of investigating the factors contributing to underreporting. This study aims to analyze the influence of safety culture on patient safety incident reporting. The research design employed in this study is a literature review. The SPIDER framework was used to guide the literature review. Articles selected for the study adhered to inclusion criteria, specifically journal publications within a maximum timeframe of the past five years (2019–2024). A strong safety culture has been shown to improve patient safety incident reporting rates with the influence variable are open communication, cooperation between units, non-blaming responses, feedback on errors, organizational learning, supervisor/manager expectations and actions, and hospital management support. Patient safety culture significantly influences the reporting of patient safety incidents
Corporate governance, organizational culture, and firm performance: a systematic literature review (SLR) and future research opportunities
Get PDFThe purpose of this paper is to systematically examine studies on the relationship between corporate governance, organizational culture and firm performance, with the aim of knowing the potential for future research. The literature search consisted of two steps: a random literature review and a systematic literature review. The methodology adopted in this article is a systematic literature review. The Organizational Culture variable is an opportunity for research which is thought to be able to strengthen the relationship between corporate governance and firm performance, ownership structure and Board Characteristics which can be used as a proxy for corporate governance using resource based theory (RBV), resource dependence theory and agency theory, where research related to governance is an issue that is still very relevant to research at this time. Practical Implications, the development of a conceptual framework using resource-based theory (RBV) and resource dependence theory has implications for researchers to study by including organizational culture which is thought to influence company performance. Future research can add or replace it with other more relevant variables, so that it can be empirically tested how the relationship between corporate governance and firm performance and the organizational culture variable as a moderating variable. Future research is expected to give contribution for policy makers, company managers and investors in understanding important factors in order to create a good corporate governance
The impact of financial literacy on the performance of Small and Medium-sized Enterprises (SMEs): A review of literature
Get PDFThis study investigates the impact of financial literacy on small and medium-sized enterprises (SMEs), focusing on its role in enhancing financial decision-making, access to finance, fintech adoption, and risk management. Grounded in Resource-Based Theory (RBT) and Human Capital Theory (HCT), financial literacy is positioned as both a strategic capability and a form of human capital that strengthens firm resilience and competitiveness. A systematic literature review was conducted, synthesising evidence from 18 empirical studies published between 2016 and 2024. Findings reveal that financial literacy significantly improves SMEs’ ability to budget, manage debt, and evaluate investment decisions. It also enhances creditworthiness through improved financial record-keeping, thereby facilitating access to financing. Moreover, digital financial literacy is identified as a catalyst for fintech adoption, which contributes to cost reduction, operational efficiency, and financial transparency. The study concludes that targeted financial literacy interventions are essential, especially in developing economies where SMEs face structural constraints. It calls for integrated financial education strategies involving policymakers, financial institutions, and SME development agencies. Further empirical research is recommended to examine the long-term and digital dimensions of financial literacy as a driver of sustainable SME performance
Challenges facing uMsunduzi local municipality in supporting SMMEs in Pietermaritzburg, South Africa
Get PDFThis paper aims to examine the challenges faced by uMsunduzi local municipality in supporting SMMEs and identify programmes offered by the municipality to stimulate the SMME sector. The study adopted a qualitative research method to collect data. A sample of 7 municipal workers was selected using the purposive sampling technique. Semi-structured interviews were used to collect data, and thematic content analysis was used to analyse the data. The results revealed that the business support programmes that the municipality offers to support SMMEs are insufficient to meet the demands of these enterprises in the region. The results further revealed that the lack of suitable business infrastructure, mainly due to deteriorating buildings in the city centre serving as the main business hub, poses a significant challenge for the municipality. Lastly, the insufficient allocation of resources and the lack of communication to raise awareness about business support programmes aimed at SMMEs also emerged as one of the challenges for the municipality. The study recommended that better policy reformations and better resource allocation be made by the municipality. Improvement in communication efforts to raise awareness of readily available business support programmes offered to SMMEs was also recommended. Lastly, municipal engagement with the upper government spheres was also recommended so that the municipality could obtain funding to refurbish the decaying infrastructure with the potential to house SMMEs for business use and improve business incubation and training centres that support SMMEs
Exploring the divine: a deeper look into religious motifs in Siswati poetry
Get PDFThis paper explores the intricate interplay of divine themes within Siswati poetry, emphasizing how religious motifs shape cultural identity and expression. Siswati, a language rich in oral traditions, serves as a vessel for spiritual narratives that reflect the beliefs and values of the Swazi people. Through a critical analysis of selected poems, this study examines the representation of divine figures, the use of metaphors drawn from religious texts, and the incorporation of indigenous spirituality.
This paper explores the intricate interplay of divine themes within Siswati poetry, emphasizing how religious motifs shape cultural identity and expression. Siswati, a language rich in oral traditions, serves as a vessel for spiritual narratives that reflect the beliefs and values of the Swazi people. Through a critical analysis of selected poems, this study examines the representation of divine figures, the use of metaphors drawn from religious texts, and the incorporation of indigenous spirituality. The research seeks to understand how these elements convey both personal and communal experiences of the divine while addressing broader societal issues such as morality, justice, and resilience. Ultimately, this exploration reveals profound ways in which Siswati poetry articulates the spiritual landscape of Swazi culture, inviting readers to reconsider the relationship between literature and faith in a contemporary context. Additionally, the analysis of religious inspiration in Siswati\u27s poetry touches on themes of uncertainty, religion, and God. These ideas often arise when considering the afterlife, supernatural powers, and the forces that govern our daily existence. The research aims to provide a comprehensive analysis of religious themes. Additionally, a text-oriented method allows for the literary work to be revealed through the placement and diction of the poem
International Financial Reporting Standards for Small and Medium-sized Enterprises and the quality of financial reporting: South African Perspective
Get PDFSmall and Medium-sized Enterprises (SMEs) are essential to the South African economy. The corporations Act of South Africa (71 of 2008) mandates that corporations adhere to either complete International Financial Reporting Standards (IFRS) or IFRS for Small and Medium-sized Entities (SMEs). The International Accounting Standards Board (IASB) established IFRS for SMEs in 2009 as an alternative framework for qualifying firms, providing an option in lieu of the comprehensive IFRS standards. Notwithstanding its deployment, the impact of IFRS for SMEs on financial reporting quality (FRQ) in South Africa has not been extensively examined. The research involved a sample of twenty accounting firms, with five businesses chosen from each municipality to manage Annual Financial Statements (AFS) for five SMEs each, culminating in a total of 100 SMEs. Due to the absence of a universally accepted metric for evaluating FRQ, the study utilised three previously established measures together with an aggregate measure. The research employed Ordinary Least Squares (OLS) Regression analysis to investigate trends in FRQ over two time periods: 2010-2014 and 2015-2019. Findings demonstrate no substantial enhancement in FRQ among Vhembe SMEs over time. Discretionary accruals exhibited stability, indicating consistent reporting quality. The results underscore the significance of accrual accounting and standardised methodologies, enhancing the quality and dependability of financial data for stakeholders. This research offers essential insights for accountants, business proprietors, investors, and regulatory entities, highlighting the beneficial effects of IFRS for SMEs on the quality of financial reporting among South African SMEs
Multipurpose traditional vegetables for food security
Get PDFThe struggle to fight food insecurities in rural communities across the globe is ongoing. At least a little progress has been made regarding developing knowledge and traditional practices for using traditional vegetables. This local knowledge development encompasses not only food provisioning to local communities but also caters to promoting quality health care. Enough evidence thus far attests that rural communities face food insecurity and are chronically malnourished. Other research results concur that humans have long utilised plants to address food insecurity. The verbal and signed consent obtained from the participants before the survey began followed a thorough explanation of the study\u27s purpose. The researcher accentuated the participants\u27 voluntary participation and guaranteed the protection of their privacy. Surveys were conducted through face-to-face interviews and field trips to gather field notes. Plant samples were collected from the home gardens and the wild to prepare voucher specimens deposited in the Department of Botany herbarium. Twenty-four plant species of 20 genera belonging to 13 different botanical families were inventoried. An outstanding 100% of the documented traditional vegetables formed integral contributors to food preparations for combating food insecurity. Leaves of all the 24 inventoried vegetables are edible. They are blended or garnished with their own or of other species’ fruits and seeds for preparations of relish consumed with stiff maize-meal porridge. Generally, other uses of these plants include ornamental, craft, and healing properties for various ailments. It is concluded that the consumption of these plants valuably contributes toward no hunger and a healthier nation