International Journal of Research in Business and Social Science (2147- 4478)
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Grade 12 Accounting curriculum in preparing students for the Bachelor of Accounting programme
Get PDFThis article aims to offer significant insights regarding the degree to which the Accounting curriculum in grade 12 prepares students for the Bachelor of Accounting program. In South Africa, secondary school students traditionally select topics based on their intended occupations. For example, students aiming to obtain a Bachelor of Accounting enrol in a commercial path, with Accounting as one of their primary disciplines. The grade 12 accounting curriculum is considered suitable for preparing students for a Bachelor of Accounting degree. Nonetheless, there are significant deficiencies regarding the degree to which the grade 12 Accounting program equips students for a Bachelor of Accounting. This qualitative study utilised a constructivist framework and implemented a case study research approach. Two Bachelor of Accounting students and instructors were intentionally selected for semi-structured interviews. The acquired data was examined by theme analysis. The research indicated that deficiencies in the grade 12 curriculum of secondary education insufficiently equip students for a Bachelor of Accounting. The university curriculum significantly differs, as the teaching materials for the grade 12 Accounting syllabus are outdated, and the training is solely theoretical. Given the aforementioned findings, this study advocates for an upgrade to the grade 12 Accounting curriculum. by incorporating insights from Bachelor of Accounting specialists and integrating data from various businesses. Additionally, the grade 12 curriculum must incorporate practical learning experiences to provide students with exposure to the program
Exploring the impact of the Extended Curriculum Programme (ECP) as a crucial motivating landing space: a study on student transition in higher education
Get PDFThe smooth transition of students into higher education is crucial for laying a strong foundation for success at the university level. This paper investigated students’ perceptions and responses to enrolling in an Extended Curriculum Programme (ECP) and lecturers’ efforts to motivate students and understand the factors that may hinder student success. To achieve this, the research utilised a mixed methods approach, incorporating both qualitative and quantitative dimensions. The researchers purposefully selected 150 ECP students enrolled in the 2024 academic year. Data collection involved the use of free listing techniques and semi-structured interviews, which allowed for a comprehensive understanding of the students\u27 experiences. The collected research data was organised, transcribed, and analysed using thematic analysis, ensuring a systematic and in-depth exploration of the data. Additionally, the findings were statistically analysed using Microsoft Excel to compare the challenges faced based on gender and age, providing a nuanced understanding of the factors influencing student transition. The students, while enthusiastic about their university experience, also expressed feelings of being lost and overwhelmed during their transition. Many students, particularly those who linked their early academic performance to future opportunities, felt unprepared for independent study at the university, which was distressing. Ignoring such experiences and the lack of a sense of belonging can hinder students\u27 academic success. Therefore, it is crucial for lecturers to identify students’ emotions early and implement supportive strategies, such as a well-planned orientation program, recognition, and rewards for high-achieving students. The paper recommends strategies and techniques that should be implemented to facilitate a smoother transition for students into higher education
The effect of transaction exposure, firm size, and liquidity on the firm value with leverage as mediating variable: Study on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange
Get PDFThis study analyses the impact of transaction exposure, firm size, and liquidity on firm value with leverage as a mediating variable in on Consumer Non-Cylicals Sector Companies Listed on the Indonesia Stock Exchange from 2018 to 2023. Using Signalling Theory and Trade-off Theory as theoretical frameworks, the research employs path analysis to evaluate the relationships between variables. The findings reveal that transaction exposure, firm size, and liquidity have a positive significant effect on firm value. Conversely, leverage shows a negative significant impact on firm value, suggesting that excessive debt increases financial risk, thereby reducing firm value. Moreover, the study indicates that leverage does not mediate the effects of transaction exposure, firm size, or liquidity on firm value. These results highlight the importance for companies to prioritize managing liquidity and capital structure effectively to optimize firm value. Excessive use of debt should be minimized to avoid diminishing profitability and reducing market value, especially for firms with high exposure to international transactions
Assessing economic effects of foreign aid and capital flows on real economic growth: A panel analysis of selected member states of the SADC region
Get PDFThe study sought to investigate the effect of foreign aid and capital flow on real economic growth for the SADC region. Eleven member states of the SADC region are selected for analysis based on data availability. In the study, foreign aid is represented by official development assistance (ODA), external debt (EXTD), and debt service cost (DSC) while the inflow of foreign direct investment represents capital flow (FDI). Annual percentage growth of per capita Gross Domestic Product (GDPpc) is used as a proxy of real economic growth. Trade balance (TRO) is included in the model regression as a control variable. The study employed panel econometric models. The results of panel ARDL indicate that ODA and FDI were found to have a negligible effect on real growth in the short run but contribute positively and significantly in the long run. This revelation supports the view that ODA and FDI are essential determinants of growth. On the other hand, EXTD together with its associated costs was found to have a detrimental effect both in the short run and long run. Based on the results of the study, the authors put forward the following policy recommendations for the SADC region: most importantly, there ought to be effective management of external debt by SADC countries to reduce their overdependency on external debt for their domestic needs. Given the positive effect of FDI in the region, the SADC region needs to intensify its efforts in devising measures that will attract foreign investors to the region which among others include pursuing inclusive and sustainable economic growth. Lastly, there is a need for effective management and official development aid to ensure sustainable growth
The influences of psychological factors on investors decision making in the South African derivative market
Get PDFStudies in behavioral finance have shown that human behavior often diverges from the rationality assumed by economists, as their decisions can occasionally be swayed by their emotional and psychological states. Given this concern, the study examines psychological factors influencing individual decision-making in the South African financial market. A structured questionnaire was used in collecting data from 414 participants who are individual investors actively involved in trading in the Johannesburg stock exchange market with the application of the random sampling method. The main objective of this study is to explore the psychological variables or biases that determine the investment decision-making of individual investors. Furthermore, this paper investigates psychological factors such as Anchoring, Herding, Overconfidence and Representative biases in investment decision-making. Findings revealed that all the variables, overconfidence, herding, anchoring and representative heuristics have a relationship with each other but the only variable that influences the individual investment decision is the representative heuristic while less consideration is given to another variable. The results of this study would help financial advisors understand the high importance of psychological factors and help them integrate behavioral insights into investment strategies. This will in turn help them provide better services to their clients. It will also help individual investors to acknowledge and understand the psychological factors influencing investment decisions and how to take note of them to make better decisions. Policymakers can consider the implications of psychological biases on market stability
An narrative review of value chain financing on the profitability of edible oil in South Africa
Get PDFThe objective of this review was to look at the impact of agricultural value chain financing on the profitability of edible oil in South Africa. A historical review\u27s aim is to find all narrative evidence which fits the pre-specified eligibility requirements to respond to a particular study question or hypothesis. The research used a historical narrative review as its analysis method. This included compiling and analysing more than 60 online resources relating to various and relevant the value chain financing on profitability from several past research. The research concentrates on some papers that looked at the impact of agricultural value chain financing on profitability, both nationally and internationally. Exploratory studies on the agricultural value chain financing, published from 2012 to 2022, were evaluated. According to the findings, just one paper failed to demonstrate an important association between agricultural value chain financing and profitability, whilst the others showed that agricultural value chain financing had a substantial effect on profitability. However, none specifically addressed the oil industry, indicating the necessity for narrative research to examine the link among agricultural funding and the profitability of the South African edible oil industry
Decoding viewer behavior: a multi-faceted exploration of marketing mix, brand equity, e-WOM, and perceived value in Indonesia\u27s film market
Get PDFIn light of the challenges faced by Indonesia\u27s film industry, such as limited screens, the dominance of major production houses, and low purchase intentions among local film viewers, this research aims to address the critical gaps in understanding viewer behaviour. By exploring the intricate relationships between purchase intention, e-WOM, perceived value, marketing mix, and brand equity, the study offers valuable insights and effective marketing strategies essential for the sustainable growth of the Indonesian film market. This research used quantitative research methods. A total of 255 respondents were collected using random sampling. Data were analyzed using Structural Equation Modelling through SmartPLS. The main findings of the study demonstrate that (i) marketing mix does not influence purchase intention, (ii) marketing mix influence on purchase intention is mediated by perceived value, (iii) brand equity influences purchase intention, (iv) brand equity influences on purchase intention is mediated by perceived value, (v) perceived value influences purchase intention and finally (vi) perceived value influences on purchase intention are moderated by e-WOM
Minimizing falsified financial reports: just an opinion on South African taxes
Get PDFThe study criticizes the way South Africa collects taxes from different segments of the population, primarily pensioners and workers with two sources of income. It also condemns the ineffective manner in which it administers some tax payouts, especially in the unfairness that has shown bias to some groups. Primarily, taxing of the pensioners is condemned, as well as the taxing of second earnings of employees, mainly where there were victims of the apartheid policies. The paper recommends taxing people with caution, in order not to perpetuate apartheid-initiated poverty of the South African masses of people, and in cases where earners who are being taxed could be having extra financial responsibilities. In order to resolve these problems, taxpayers and tax preparers should make sure that tax laws are applied correctly, that they are aware of the consequences of breaking the Generally Accepted Accounting Principles (GAAP), and that they routinely review and update their tax return positions in response to modifications to accounting standards and tax legislation
The influence of informal structures on corporate strategy: An African perspective
Get PDFThis paper provides a detailed exploration of the Afrocentric epistemological perspective of socio-cultural constructs that drive the influence of informal structures on corporate strategy and employees. The research focuses on the African context, which has a dearth of studies despite ample research exploring informal structures in Western and Asian socio-ecological contexts. To achieve this, the study employed a systematic literature review through the aid of NVivo 14 and ChatGPT, a language generation model. NVivo 14 provided the study with a tool to manage and analyze the data, and ChatGPT offered a dialogical string that created a clear path for critical analysis. The paper adopted a systematic literature review approach to investigate the origin of the concept of informal structures and their impact on corporate strategy in an Afrocentric context. The findings indicate that informal structures can have a positive influence by facilitating the flow of information, flexibility, and fulfilling social needs and shared values. However, the negative influence of informal structures, including resistance to corporate strategy, social fragmentation, conflict, and political discord, outweighs the positive influence. The study also reveals that there is limited research on the social-ecological context of Africa and its impact on corporate strategy. The paper addresses a contextual gap in the body of knowledge through its contribution that focuses specifically on the Afrocentric context. The research also sheds light on the need for more studies on the social-ecological context of Africa to gain a better understanding of its impact on corporate strategy. Overall, the paper provides a comprehensive and detailed exploration of the Afrocentric perspective of informal structures and their impact on corporate strategy and employees
The effect of green accounting practices and carbon emission disclosure on environmental performance and firm value, moderated by firm size: study on mining companies listed on the Indonesia Stock Exchange
Get PDFThe purpose of this study was to determine the effect of green accounting practices and carbon emission disclosure on environmental performance and firm value: moderated by firm size (study on mining companies listed on the Indonesia stock exchange). This research uses quantitative methods. The population in this study were 38 IDX mining companies for the period 2018-2022. Sample selection was used using purposive sampling method, so that the sample in this study was 29 IDX Mining sector companies for the period 2018-2022. The conclusion of this study is (i)Green Accounting Practices has a positive effect on Environmental Performance; (ii)Carbon Emission Disclosure has a positive effect on Environmental Performance; (iii)Green Accounting Practices has no effect on Firm Value; (iv)Carbon Emission Disclosure has no effect on Firm Value; (v)Environmental Performance has no effect on Firm Value; (vi)Firm Size strengthens the relationship between Environmental Performance and Firm Value