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Item A qualitative analysis of auditors' responsibility in South African corporate scandals.(2023) Govender, Kenthran.; Lathleiff, Charmaine.For time immemorial, the audit profession has faced backlash from the users of the annual financial statements (AFS) for not doing enough. The calls for the auditor to do more come at times when the entities being audited go into liquidation, business rescue or become corporate failures and these entities were audited with no issues being detected and reported to the users in the audit report. This resulted in financial losses to the users of the AFS who made economic decisions based on the AFS that were audited. The response by auditors is often that it is not their job to prevent corporate scandals or to detect fraud. The role of the auditor in contributing to the corporate scandals not being detected and reported was explored in this study. This study employed a qualitative document analysis approach to analyse the contents of documents relating to the performance of the audit on corporate scandals that occurred in South Africa since 2000 and for which information on the performance of the audit was publicly available. A total of three corporate scandals were explored to determine the contribution of the auditor to the corporate scandal not being detected and reported. A self-developed index was used to categorise the findings into the standard of audit work performed to answer the research questions and achieve the research objectives. It was found that in all three corporate scandals that were analysed, an inappropriate audit opinion was issued and therefore, an audit failure existed. Further, it was found that the audit partner was not independent and detected the material misstatements in the AFS but failed to report the misstatements in the audit report in all three instances. This study sought to provide an understanding of the contribution of the auditor to the corporate scandal. This study provided insight to the role of the auditor in not detecting and preventing corporate scandals and specifically where the problem lies. To the best of the author's knowledge, this study was the first study that explored the contribution of the auditor to corporate scandals not being detected and reported. Future research could explore the role of auditors in more corporate scandals as more information becomes available as well as exploring the role of auditors in corporate scandals in other countries.Item Credit referencing, bank lending methodologies and SME access to finance in Ghana=Ukubheka izikweletu, Izindlela Zokuboleka ebhange, kanye Nokufinyelela Kwama-SME Kwezezimali eGhana.(2021) Gyimah, Kofi Nyarko.; Muzindutsi, Paul-Francois.; Akande, Joseph Olorunfemi.Academic as well as policymakers acknowledge the importance that access to credit to entrepreneurs plays in stirring the economic growth and development in both developed and developing countries. Despite the increasing use of use different lending methodologies in their dealings with Small and Medium Scale Enterprises (SMEs), a significant segment of SMEs are yet to benefit from these methodologies. This study examined the association between bank lending methodologies, Credit Reference Information (CRI), and SMEs ' access to credit in Ghana. This study adopted a mixed-methods research approach characterised by the quantitative (cross-sectional) approach and qualitative technique. The accessible population of SMEs was 2,354, out of which a sample of 1,061 SMEs was determined using the simple random sampling method. The sample applied to the qualitative aspect of the study was eight managers who were selected using the purposive sampling method. A survey questionnaire and interview were used to gather data. Quantitative data were analysed using Pearson’s correlation test, Exploratory Factor Analysis (EFA), and Ordinary Least Squares (OLS) regression analysis. Thematic analysis was employed to analyse qualitative data from interviews. Data analysis revealed that two domains of methodologies, namely Collateral Based Records (CBRs) and Personal Business Characteristics (PBCs), were applied to the participants to a great extent. The average scores associated with these dimensions were significantly higher than the median of the measurement scale. Furthermore, responses from the qualitative analysis suggest that CBRs as a methodology were more applied, but financial institutions also applied PBCs. Applying the two methodologies is necessary as they play unique roles in lending, though CBRs better cushions banks against default. This implies that both transaction-based and relationship-based lending methodologies are applied mainly by banks in Ghana though transaction-based lending is the most applied. The study contributed to the literature by proposing a framework of steps that SMEs in Ghana can take towards successful loan applications. Iqoqa Ucwaningo luhlole ukuhlobana phakathi kwezindlela zokuboleka amabhange, i-CRI, nama-SME ukuthola isikweletu e-Ghana. Nakuba izincwadi zangaphambili zenza ukungabaza emandleni alezi zindlela ezimbili zokubikezela ngempumelelo ukufinyelela kwezikweletu kumafemu ama-SME, lolu cwaningo lubonisa ukuthi i-CRI inyusa amandla alezi zindlela zokuboleka ukuze zisize ukuthuthukisa ukufinyelela kwesikweletu. Lolu cwaningo lwamukele indlela yocwaningo exubile ebonakala ngendlela yobuningi (i-cross-sectional) kanye nezindlela zekhwalithi. Inani labantu abafinyelelekayo lama-SME laliyizinkulungwane ezimbili amakhulu amathathu namashumi amahlanu nane (2,354) lapho isampula lama-SME liyinkulungwane eyodwa namashumi ayisithupha nanye (1,061) anqunywa kusetshenziswa indlela elula yokusampula engahleliwe. Isampula esetshenziswe esicini sekhwalithi yocwaningo bekungabaphathi abayisiyishiyagalombili (8) abakhethwe kusetshenziswa indlela yesampula eyinhloso. Imininingo yaqoqwa ngokusetshenziswa kwemibuzo yocwaningo kanye nezingxoxo. Imininingo yobuningi yahlaziywa ngokuhlolwa kokuhlobanisa kuka-Pearson, ukuhlaziya i-Exploratory Factor Analysis (EFA), kanye nokuhlaziywa kokuhlehla kwe-Ordinary Least Squares (OLS). Ukuhlaziywa ngokwengikimba kwasetshenziswa ukuze kuhlaziywe imininingo yekhwalithi evela ezingxoxweni. Ukuhlaziywa kwemininingo kuthole ukuthi izizinda ezimbili zezindlela, okuyi-Collateral Based Records (CBRs) kanye nezimo zebhizinisi lomuntu siqu, phecelezi, i-Personal Business Characteristics (PBC), zisetshenziswe kubahlanganyeli ngezinga eliphezulu. Okusho ukuthi, izikolo ezimaphakathi ezihlotshaniswa nalezi zilinganiso beziphezulu kakhulu kunemidiyeni yesikali sokulinganisa. Izimpendulo ezivela ekuhlaziyweni kwekhwalithi ziphakamisa ukuthi ama-CBR njengendlela yokusebenza asetshenziswa kakhulu kodwa ama-PBC nawo asetshenziswa izikhungo zezezimali. Ukusetshenziswa kwalezi zindlela ezimbili kuyadingeka njengoba zidlala indima eyingqayizivele ekubolekeni, nakuba ama-CBR evikela kangcono amabhange ngokuzenzakalelayo. Umthelela walokhu ukuthi amabhange womabili izindlela zokuboleka ezisekelwe ekwenziweni kanye nezisekelwe ebudlelwaneni zisetshenziswa kakhulu amabhange aseGhana nakuba imali ebolekiwe esekelwe entendeni isetshenziswa kakhulu. Ucwaningo lube negalelo ekubhalweni ngokuphakamisa uhlaka lwezinyathelo ama-SME aseGhana angazithatha ukuze afake isicelo semalimboleko esiyimpumelelo.Item Developing a competitive intelligence strategy model for South African life assurance industry=Ukuthuthukisa imodeli yesu lezobunhloli eliqhudelanayo lemboni yaseNingizimu Afrikha YokuQinisekisa Impilo.(2022) Maluleka, Mpho Lawrence.; Chummun, Bibi Zaheenah.Competitive Intelligence Embeddedness (CIE) and organisational performance studies have used various techniques and methods to explain the relationships between variables. To address this limitation in the body of knowledge, the objective of this study was to apply PLS-SEM and build a model that explained and identified the critical factors affecting CIE in the SA life insurance environment. This study was deductive and based on a non experimental research design. Quantitative research methods and descriptive design with the positivist research paradigm were employed. The researcher developed a cross-sectional quantitative approach using smart-PLS version 3.2.7. Data were collected from 276 respondents, and the response rate was 72%. Partial Least Squares Structural Equation Modelling (PLS-SEM) was applied to estimate the proposed theoretical model. This model was examined from an explanatory-predictive perspective and exhibited a high out-of-sample predictive power. Furthermore, this study’s measurement model was confirmed to be valid and reliable and acceptable. The findings of this study revealed that the R² value of the model was scored at 0.615, 0.506, and 0.735, which meant that the fourteen exogenous latent constructs collectively explained 61.5%, 50.60%, and 73.50% of the variance CIE, CS, and OP respectively. The model’s Goodness-of-Fit measured by SRMR and RMS_theta was 0.55 and 0.101 within the acceptable benchmark. The hypothesis validated that CIE was supported by employees, strategy, information usefulness, and information providers. Also, CIE, employee role clarity, and customer satisfaction aided organisational performance. This study showed that CIE is vital in SA life assurance companies because of its close association with customer satisfaction and organisational performance. Moreover, this study highlighted that the success of CIE in SA life assurance companies is influenced by the leadership style, technological readiness of the organisation, corporate culture and the accuracy, and use of information for strategic decision-making. Future research should consider a similar study in other African countries and globally to find similarities in embedding CI in organisations. The future investigation should also consider short-term insurance and other industries to test this study’s conceptual model. Iqoqa: Isiko lokusebenza ngokuzikhandla, phecelezi i-Competitive Intelligence Embeddedness (CIE) kanye nocwaningo ngokusebenza kwenhlangano kusebenzisa izindlela namasu ahlukene ukuchaza ubudlelwane bezinto ezahlukene ezithinta ukusebenza. Ukubhekana nalokhu kuntuleka kolwazi ocwaningweni olukhona, inhlosongqangi yalolu cwaningo bekuwukusebenzisa i-PLS-SEM kwakhiwe indlela echaza futhi ihlonze izinto ezibalulekile ezithinta i-CIE kwezemishwayilense lapha eNingizimu Afrikha. Lolu cwaningo beluhlola isimo ngendlela ejwayelekile kanti alulona ucwaningo lokuhlola ukuthi into ingenzeka yini. Lolu wucwaningo oluyikhwalithethivu kanti futhi oluchazayo, noluphinde lulandele ipharadayimu ye-positivist. Umcwaningi usebenzise indlela esasiphambano yocwaningo oluyikhwalithethivu esebenzisa indlela ye-smart-PLS version 3.2.7. Imininingo ikhiqizwe kubahlanganyeli abanga-276, kanti izimpendulo ezatholakala zakha amaphesenti angama-72. Indlela eyaziwa nge-Partial Least Squares Structural Equation Modelling (PLS-SEM) yasetshenziswa njengenjulalwazi ephakanyisiwe yalolu cwaningo. Le ndlela yacutshungulwa ngendlela yokuchaza sakuqagula kanti kwabonakala inamandla amakhulu okukwazi ukuqagula. Kanti futhi, indlela yalolu cwaningo yokukala yaqininsekiswa njengendlela eyiyo, ethembekile futhi eyemukelekile. Imiphumela yalolu cwaningo yaveza ukuthi izinga le-R² yale ndlela yaphumelela ngo-0.615, 0.506, no-0.735, okusho ukuthi imiphumela yangaphandle esacashile eyishumi nane yonke yachaza amaphesenti angama-61.5, 50.60, nangama-73.50 yezinhlobo ze-CIE, i-CS, ne-OP ngokwehlukahlukana. Ukusebenza kwale ndlela kwaqinisekiswa nge-SRMR ne-RMS_Theta ka-0.55 no-0.101 ngokwesikalo esilindelekile uma kuqhathaniswa nezinye. Isihlawumbiselo siveza ukuthi i-CIE yayisekwa kakhulu ngabasebenzi, isu, ukusetshenziswa kolwazi, kanye nabahlinzeki bolwazi. Kanti futhi, i-CIE, ukucacisa ngeqhaza labasebenzi, kanye nokuneliseka kwabathengi, konke kuyasiza ekwenzeni kahle kwenkampani. Lolu cwaningo lukuvezile ukuthi i-CIE ibaluleke kakhulu ezinkampanini zemishwayilensi lapha eNingizimu Afrikha ngoba isondelene kakhulu nokuneliseka kwabathengi kanye nokusebenza kahle kwenhlangano. Ukwengeza kulokhu, lolu cwaningo lugqamisa ukuthi impumelelo ye-CIE ezinkampanini zemishwayilense ihambelana nendlela yokuphatha, ukuzimisela kwenkampani ukusebenzisa ezobuchwepheshe, isiko lokusebenza kwenkampani nokwenza umsebenzi kahle, kanye nokusebenzisa ulwazi ekuthatheni izinqumo. Ucwaningo lwangomuso kumele lwenze ucwaningo olufuze lolu emazweni ase-Afrika nasemhlabeni wonke jikelele ukuze izinhlangano zikwazi ukufaka i-CI kuzona. Ucwaningo lwangomuso kumele futhi luyibuke indaba yokunikeza imishwayilense yesikhashana nokusebenzisana nezinye izimboni ukubheka ukuthi le ndlela yokusebenza enconywe kulolu cwaningo ingabasebenzela yini.Item Equity super sectors connectedness and its determinants: evidence from the Johannesburg Stock Exchange.(2023) Babatunde, Samuel Lawrence.; Doorasamy, Mishelle.; Obalade, Adefemi A.Everything depends on everything else. More importantly, macroeconomic and financial connections have proved to be more fundamental compared with others. The reality of dynamic connectedness and time varying correlation as precursors to contagion and systemic risk are proven through the super sectors, namely the Automobile and Parts, Chemical, Telecommunication, Technology, Energy, Health, Finance, Insurance and General Industrial super sectors of the Johannesburg Stock Exchange, with daily sample period from 1 January 2006 to 31 December 2021. The first objective is to determine the systematically important super sectors in the different extreme periods. The second objective is to determine the return linkages of the equity super sector, while the third objective is to examine the dynamic connectedness and the shock propagation among the super sectors during the extreme risk events. Finally, the fourth objective is to evaluate the determinants of volatility connectedness of the JSE equity super sectors. The different extreme events considered alongside the full sample periods for this study are the 2007/2008 Global financial crisis (GFC), the 2009-2011 European Debt Crisis (EDC), the 2017-2018 U.S-China trade war (U.S-China TWR) and the late 2019-2021 COVID-19 pandemic. This study employs the Page et al., (1999) model with the Granger causality model of Billio et al., (2012) to accomplish objective one. While in objective two, the DECO-GARCH model of Engle and Kelly (2012) was employed to establish the time varying equicorrelations status of the super sectors through the rolling window analysis. For objective three, the realised volatilities of the super sectors were obtained through the Garman and Klass (1980) model and thereafter, the dynamic connectedness and direction of propagation were determined through the Diebold and Yilmaz (2009, 2012 and 2014) model alongside the TVP-VAR of Antonakakis et al., (2020). The study further employed the nonlinear autoregressive distributed lag (NARDL) model to determine the asymmetrically significant determinants of total sectorial volatility connectedness of the JSE market in the fourth objective. Findings from this study revealed the Telecommunication super sector is the most systematically important super sector during the full sample size analysis. It was revealed that the equicorrelation of the super sectors is positive and high, this was also the case for the rolling window results except for the years not within the extreme period, yet the least equicorrelation was 0.1491 for the year 2012-2013, while the highest was 0.7022 for the COVID-19 pandemic period. It was also established that the total connectedness of the sample period and the different extreme periods were high, suggesting a high interconnectedness of the super sectors. Lastly, the determinant estimation results show LSAVI, LDMR and LEPU as the asymmetrically significant drivers of total sectorial volatility connectedness on the JSE market. This study is the first to investigate sectorial connectedness, equicorrelation and the determinants of volatility connectedness in South Africa and in Africa at large. This study contributes to the limited literature on systemically important equity super sectors and sectorial dynamic connectedness and dynamic equicorrelation in the emerging market. First the result shows that the Telecommunication sector is the most important node for the EDC, the U.SChina trade war and the COVID-19 pandemic periods. While the Insurance and the Energy are the highest ranked super sectors amongst the network of super sectors for the full sample period and for the GFC period, hence making these super sectors the most systemically important nodes during these selected periods. It also shows that the sectorial common equicorrelation on the JSE is high and time varying with higher values for the year where extreme events occurred such as the GFC, EDC, and the COVID-19 pandemic period. This result is also a revelation that during the period of financial or economic crisis correlation of sectors are high compared to non-crisis periods. Third, the dynamic connectedness results show that the sectors on the JSE are interconnected and a shock to one sector can have a spillover effect on another close sector in the value-chain. Fourth, the South African volatility index, the Economic Policy Uncertainty and the Domestic Market Return are symmetrically and asymmetrically significant determinants of the sectorial volatility connectedness of JSE market. These findings from this study have implications for economic policy makers, portfolio and fund managers, foreign and local investors, sector regulators and researchers/academics in the field of finance.Item Fostering employee innovation through engagement and skills development in the manufacturing sector in Zimbabwe=Ukukhuthaza ukusungulwa kwabasebenzi ngokuxoxisana kanye nokuthuthukiswa kwamakhono emkhakheni wezokukhiqiza eZimbabwe.(2021) Chiboiwa, Malvern Waini.; Qwabe, Bongani Reginald.The study focused on how employee engagement and skills development can influence employee innovation in the manufacturing sector in Zimbabwe. The study was guided by three theoretical perspectives namely the Social Exchange Theory, the Human Capital Theory and the Componential theory. The Social Exchange theory was adopted to explain employee engagement. The Human Capital theory, which emphasises investment in employees, was adopted to explain the concept of skills development whilst the Componential theory guided the concept of employee innovation. The study followed the positivist philosophical world view which provides the framework for the use of the quantitative research approach. The sample size of the study consisted of 335 participants comprising managerial and non managerial employees who were randomly selected. 200 participants responded to the questionnaires distributed by the researcher. The study adopted quantitative techniques of analysing data. Specifically, Structural equation modelling with confirmatory factor analysis was conducted to determine the relationships between the variable items and the variables themselves. The results of the structural equation modelling showed that there were significant relationships between the variable items and the variable factor. Multiple regression analysis was also performed to determine the impact of the independent (employee engagement and skills development) on the dependent variable (employee innovation). The multiple linear regression analysis indicated that employee engagement and skills development have a significant capacity to predict employee innovation with the resultant model explaining more than fifty per cent of the dependent variable. This, confirmed the viability of the proposed model of the study. Also, the Pearson Product Moment correlation method was used to explain the relationships between the research variables. The results of the Pearson’s correlation analysis revealed that both employee engagement and skills development have moderate positive influence on employee innovation. These results of the study are significant in that they have theoretical and managerial implications. The findings represent a meaningful and incremental contribution towards existing literature on employee engagement, skills development and employee innovation by uprooting insights and showcasing the nature of the relationships amongst these variables. The results should assist management in the manufacturing sector in Zimbabwe on how they can improve employee innovation in their organisations. Iqoqa Lolu cwaningo belugxile ekutholeni ukuthi ukusebenza kwabasebenzi kanye nokucijwa kwabo amakhono kungaletha yiphi indlela entsha yokwenza izinto embonini yokukhiqiza eZimbabwe. Lolu cwaningo belulandela izinjulalwazi ezintathu, okuyilezi: injulalwazi ye-Social Exchange, injulalwazi ye-Human Capital nenjulalwazi ye-Component. Injulalwazi ye-Social Exchange isetshenziswe ukuchaza ukusebenza kwabasebenzi. Injulalwazi i-Human Capital, egxile ekubalulekeni kwabasebenzi, yona isetshenziswe ukuchaza ukuthi yini eyenziwayo ukucija amakhono abasebenzi, kanti injulalwazi ye-Component yona isetshenziswe ukubheka indlela entsha yokusebenza kwabasebenzi. Lolu cwaningo belulandela ipharadayimu ye-positivist futhi luwucwaningo oluyikhwalithethivu. Ubungako besampula buveza abahlanganyeli abangama-335 abahlanganisa abasebenzi abasezikhundleni nalabo abangekho ezikhundleni, abakhethwa ngendlela engahlelekile. Abahlanganyeli abangama-200 baphendula uhlu lwemibuzo. Lolu cwaningo lusebenzise indlela yekhwantithethivu yokuhlaziya imininingo. Le ndlela ebizwa nge-Structural equation modelling yayihlose ukuhlonza ubuqiniso mayelana nobudlelwane ezintweni ezazicutshungulwa nokucutshungulwa kwazo. Imiphumela ye-Structural equation modelling ikhombise ukuthi kukhona ubudlelwane obukhulu phakathi kwalezi zinto. Kuphinde kwasetshenziswa indlela eyinhlanganisela eyaziwa nge-Multiple regression analysis ukubheka umphumela ozimele (ukusebenza kwabasebenzi nokucijwa kwamakhono abo) nomphumela ongazimele (izindlela ezintsha zokusebenza kwabasebenzi). Indlela yokuhlaziya i-Multiple linear regression iveze ukuthi ukusebenza kwabafundi nokucijwa kwamakhono abo kudlala indima enkulu ekugaguleni ukuthi indlela entsha yokusebenza kwabafundi izoba njani, okuletha incazelo ngemiphumela ezimele ngaphezu kwamaphesenti angamashumi ayisihlanu. Lokhu, kufakazela okuyiyona njulalwazi ephakanyiswe kulolu cwaningo. Kwaphinde kwasetshenziswa indlela ye-Pearson Product Moment ukuchaza ubudlelwane bezinto. Imiphumela yokuhlaziya kwe-Pearson iveza ukuthi kokubili ukusebenza kwabasebenzi kanye nokuthuthukiswa kwamakhono abo kuba nomthelela ekuqhamukeni nezindlela ezintsha zokusebenza kwabasebenzi. Imiphumela yalolu cwaningo ibalulekile ngoba iveza ukubaluleka kwendlela yokucabanga kanye nendlela yokuphatha. Imiphumela iletha ulwazi olubalulekile nolwengezayo kulolu olukhona mayelana nokusebenza kwabasebenzi, ukucijwa kwamakhono abasebenzi kanye nezindlela ezintsha zokusebenza kwabasebenzi ngokuqhakambisa imibono ephusile kanye nokuthuthukisa ubudlelwane obuhle kulezi zinto. Imiphumela yalolu cwaningo kumele ikwazi ukwelekelela abaphathi embonini yokukhiqizwayo ukuthi bazithuthukisa kanjani izindlela ezintsha zokusebenza kwabasebenzi ezinkampanini zabo.Item Investigating the role of leadership in managing change at Riskflow Group: a case of Riskflow Group.(2018) Musaigwa, Misheck.; Hoque, Muhammad Ehsanul.Organisational change is a sophisticated and challenging process and as a result, many organisations that embark on change initiatives fail to achieve their intended goals, and sometimes change also lead to significant costs which undermine its benefits. However, despite these challenges, it is becoming increasingly important for organisations to embrace change for their survival and success owing to the dynamic and rapidly changing business environment. The aim of this research is to investigate the role of leadership in managing change at Riskflow Group. The study deployed a qualitative approach and drew a sample of 10 participants who are department managers, and these candidates perform managerial and leadership responsibilities. The study deployed a purposive sampling and used a thematic analysis to analyse the data. Change management has received a significant attention in the past and similarly, leadership concept has also been extensively studied in various disciplines, but there is little empirical evidence that discusses the tasks or the role of leadership in managing change. In addition, most of the research on change management has focused more on employee resistance to change, employee reaction to change and the psychological effect and emotions caused by change. This study is therefore attempting to respond to the leadership aspect in change management which has not received much attention. The study further seeks to determine the effect of leadership in the change management process and further examine how leadership can effectively implement change initiatives. To provide a deeper understanding, the research discusses different change models that have been advocated for and that are also widely used both by other researchers and by many organisations. Additionally, this research evaluate the different leadership styles which include among others transformational leadership, servant leadership and transactional leadership. The findings of the study suggested that leadership plays a fundamental role in change management and the leadership roles that were established includes, motivating employees, creating a vision for change, communicating change, planning for change, creating a conducive environment for change, getting employee’s buy-in and leading by example as role models. The study recommended that to address the challenges of managing change in organisations in the new economy authentic leadership is an alternative approach.Item Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana=Izinkolelo Ngokulingana ngentela, Izinhloso zokuvumelekile, Ukuziphatha ngokuvumelekile Kosomabhizinisi abancane nabaphakathi nendawo eGhana.(2023) Mbilla, Simon Akumbo Eugene.; Sibanda, Mabutho.; Mqadi, Siphiwe.Abstract This study aimed to examine the influence of tax equity perceptions (vertical, horizontal and exchange) on compliance behaviour among small and medium enterprises in Ghana. Also, the mediation and moderation role of compliance intention and tax knowledge on the relationship between tax equity and compliance behaviour was respectively examined in this study. In addition, the study looked at other motivators of tax compliance besides tax equity perceptions. A sequential explanatory mixed-methods approach was employed for this study. Data was collected through questionnaire surveys and complemented with focus group interviews from small and medium enterprises. A multi-stage sampling technique involving probability and non probability sampling was implored for the study. Nine (9) focus groups, using quota sampling, were engaged for the qualitative sample and 391 small and medium enterprises for the quantitative sample. The study found a direct positive and statistically insignificant relationship between all three equity dimensions (vertical, horizontal and exchange) and compliance behaviour. However, the study found no mediation role of compliance intention but found a statistically significant moderation effect of tax knowledge on the relationship between tax equity and compliance behaviour. For the other motivators of tax compliance, the study found a positive and statistically significant relationship between economic, institutional and social motivators and compliance behaviour. However, the relationship between individual motivators and compliance behaviour was positive but statistically insignificant. The study objectives were analysed with smart partial least squares structural equation model version 3, while the focus group interviews/discussions were transcribed for the qualitative phase. This study is aligned with previous studies and offers theoretical insights into the tax equity and compliance framework. This scholarly work would aid policymakers, academic institutions and the understanding of small and medium enterprises and the general public. More specifically, government borrowings would be reduced, and tax revenue would be increased when an equitable and fair tax system is implemented. Tax authorities and future researchers should examine the role that media and opinion leaders play in promoting voluntary tax compliance behaviour. Iqoqa Lolu cwaningo luhlose ukuhlola umthelela wezinkolelo zokuligana ngentela (okuya phezulu, nokuvundlayo kanye nokushintshiseleka) emikhubeni yokwenza okuvumelekile kosomabhizinisi abancane nabaphakathi nendawo eGhana. Kanjalo, neqhaza lokungenelela ngenhloso yokwenza okuvumelekile kanye nolwazi ngentela ebudlelwaneni obuphakathi kokulingana ngentela kanye nokuziphatha ngokulindelekile kuye kwacutshungulwa kulolu cwaningo. Ngaphezu kwalokho, ucwaningo lubuye lwabheka ezinye zezikhuthazi ngaphandle kwezinkolelo zokulingana nentela. Kwase kulandela incazelo yendlela yocwaningo exubile esetshenziswe kulolu cwaningo. Ukuqoqwa lwemininingo kwenziwe ngesaveyi yenhlolombuzo kanye nezingxoxo zamaqoqo zosomabhizinisi abancane nabaphakathi nendawo. Iqhinga lokuthathwa kwamasampula okuzigagaba kusebenzise i-probability ne-non-probability sampling kulolu cwaningo. Amaqoqo ayisishiyagalolunye, esebenzisa amasampula ayikota, asetshenziselwe amasampula ayikhwalithethivu kanye nabamabhizinisi abancane nabaphakathi nendawo abangama-391 kwenziwa amasampula ekhwalithethivu. Ucwaningo luthole ubudlelwano obuqondile nobuhle nokungabaluleki kwezibalo phakathi kwalezi zinto ezintathu (okuya phezulu, okuvundlayo kanye nokushintshiseleka) kanye nokuziphatha okulindelekile. Kepha, ucwaningo kaluzange luthole iqhaza lwenhloso yokungenelela kepha ubumqoka bokungenelela kolwazi lwentela ebudlelwaneni bokulingana ngentela kanye nokuziphatha ngokulindelekile. Kwezinye izikhuthazi zokulindelekile enteleni, ucwaningo luthole ukuthi kunobudlelwano obuhle ngokwamanani phakathi komnotho, izikhungo kanye nezikhuthazi zenhlalo kanye nokuziphatha ngokulindelekile. Kepha, ubudlelwano phakathi kwezikhuthazi zomuntu ngamunye kanye nokuziphatha kokulindelekile kube kuhle kakhulu kepha ngokwamanani akunamthelela. Izinjongo zocwaningo zicutshungulwe kusetshenziswa i-smart partial least squares structural equation model version 3, kwase kuthi izingxoxo zamaqoqo zicutshungulwe kusetshenziswa isigaba sekhwalithethivu. Lolu cwaningo luhlobene nocwaningo olwedlule ebese luba nemibono yezinjulalwazi zokulingana ngentela nohlaka lokwenza okulindelekile. Lo msebenzi ungasiza ababumbi bezinqubomgomo, izikhungo zemfundo, kanye nokuqonda amabhizinisi amancane naphakathi nendawo kanye nomphakathi. Ngokukhethekile, imalimboleko kaHulumeni izonciphiseka kanti inzuzo yentela izokhula kahle kuphinde nohlelo lwentela lulandeleke kahle. Iziphathimandla zentela, kanye nabacwaningi bangomuso kumele bahlole iqhaza lemidiya nemibono yabaholi ekuthuthukiseni umkhuba wokwenza okulindelekile.Item The effectiveness of the operation pay on time initiative on KwaZulu-Natal provincial departments.(2022) Mlamula, Nomzamo Ladyfair.; Tefera, Orthodox.SMMEs are continuously faced with the dilemma of late and non-payment of invoices with these delays becoming increasingly detrimental to the country's economy. The Provincial Government Departments are the major culprits of this unwelcome practice as they work against the Country's Economic Growth Strategy stipulated in the National Development Plan 2030 (NDP). Despite all procedures and efforts employed to assist departments in complying and making payments on time, the struggle continues for SMMEs. The KwaZulu-Natal Provincial Departments (KZNPDs) are dedicated to paying their service providers within the 30days payment interval and following the full terms of a contractual agreement. The KZN Department of Treasury developed an initiative called "Operation Pay on Time (OPOT)". The initiative is aimed to assist all KZNPDs to ensure payments are made on time to service providers. This is a case study research based on the KZN Department of Treasury’s initiative “OPOT”. Accordingly, the research study endeavoured to establish the effectiveness of the assistance provided to curb the issue of late or non-payment. The objective is to firstly establish the underlying factors of late or non-payment and evaluate the effectiveness of the OPOT initiative on the identified factors to stimulate efficiency in KZNPDs. The investigation comprised a mixed-method approach where information was gathered using a means of survey and interview sessions with descriptive and inferential statistics being utilized. Additionally, explanatory and thematic analyses were also used to describe and dissect subject information. The study participants comprised 10 senior managers and 60 finance officials in KZNPDs. Using a convenient sampling strategy, key informants and survey respondents were selected. The total number of observations (n) and proportion (%) in a variable was computed using the “tab” command of Stata 11. The graph box displaying the median and distribution of observations was created using the “graph box” command of Stata 11. Relationships between two categorical variables were investigated using Chi-Square analysis and results were reported with three parameters i.e., number of observations (n) Chi, and P-value. Examination of data disclosed that KZNPDs are struggling to ensure payments are made on time as a result of unresolved petty issues. The study revealed that the OPOT initiative is effective, however exhibiting some shortfalls of no proper systems or elements of controls in place. Furthermore, the study divulged that the OPOT initiative would be more effective when the factors of late or non-payment of invoices are filtered into any initiative or assistance provided and are post-effect rather than an after-effect initiative.Item Transformation challenges faced by black South Africans in the construction sector within the KwaZulu-Natal Department of Transport.(2021) Mngomezulu, Simangele.; Yalezo, Bhasela.In 2017, the KwaZulu Department of Transport conducted a spend analysis by population, using racial groups in the construction sector and the following was the conclusion; for the budget of R4 Billion the beneficiaries were 18% black Africans, 28% Indians, 15% white, 5% coloured, 8% other and 26% with no detail. Meanwhile population demographics indicates the Black South African population dominates KwaZulu-Natal by 87%, followed by the Indian/Asian population who are at 7,9%, white people account for 3,9% of the population, whereas coloured people account for only 1,2% (Statssa 2016). The data above is a clear indication of the lack of transformation in the construction sector specifically for the previously disadvantaged individuals which are Black South African. The KwaZulu Natal Department of Transport core functions are construction, upgrading, maintenance and control of the provincial road network. The research methodology used is mixed method, which encompasses both qualitative and quantitative approaches. The qualitative methodology used the purposive sampling and the quantitative used the probability sampling methods. The main findings of the research clearly indicated that there is lack transformation in the construction sector to support the previously disadvantaged individuals mainly Black South Africans, there is lack of adequate skills to perform in the sector, lack of financial resources and financial support from the financial institution, poor and lack of clear policy with regards to driving the agenda of economic transformation and lack of measurable contractor development programmes. The research recommendation is mainly the implementation of the transformation programmes with various interventions that will act as a nerve centre in bridging the gap in the transformation with clear targets which must be monitored and evaluated, supported by policies which will encompass all the stakeholders such as Construction Industry Development Board, National Treasury and all the institutions within the Built Environment. Mainly the purpose of the study is to to underpin the areas of improvement necessary in order for the KZN Department of Transport to bridge transformation gaps while attaining inclusive participation in the construction sector specifically for black South Africans.