Towards Digitally Transforming Accounting and Business Processes

Edited by Tankiso Moloi () and Babu George ()

in Springer Proceedings in Business and Economics from Springer

Date: 2024
ISBN: 978-3-031-46177-4
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Chapters in this book:

The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the top 100 JSE-listed Companies

Aadil Chotia, Mahmood Surty, Yaeesh Yasseen and Fatima Omarjee

The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting

Justine Gomolemo Nkobane

The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient During and Post the Covid-19 Pandemic

Lethiwe Nzama

Comparative Analysis of Moving Average and Bollinger Bands as an Investment Strategy in a Select Crypto Asset

Enagbare O. Precious and Nyankomo Marwa

IT Service Management Best Practices in Insurance Industries

Mvelase Nqobizizwe and Smith Rozanne

Impact of Agricultural Credit on Technical Efficiency and Technological Gap Ratio Among Coffee Farmers in Kenya

Richard Wamalwa Wanzala, Nyankomo Marwa and Elizabeth Nanziri

Revenue Disclosure Practices of Companies Within the Construction and Telecommunications Industries: Significant Judgements and Uncertainties

Marelize Malan and Patel Zaheera

How Will the Suggested Funding Methods of the South African National Health Insurance Potentially Affect the Individual Taxpayers?

Melinda Dube, Mmatsie Charlotte Mamadi and Lethabo Ruth Kosene

A Systematic Literature Review on the Impact of Cybersecurity Threats on Corporate Governance During the Covid-19 Era

Gorejena Nyasha, Lilian Ifunanya Nwosu, Makuena Clementina Bereng, Calvin Mahlaule and Tlotlo Segotso

The Use of Business Bootstrapping as a Tool for Improving the Performance of SMMEs in Incubators in South Africa

Sthembiso Eugine Rodney Nkwinika and Lawrence O. Obokoh

Solar Photovoltaic Panels Tax Rebate: Is the Tax Rebate the Right Tax Incentive Choice for South Africa?

Karel Jacobus Burger Engelbrecht and Muneer Hassan

Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)

Kenneth Kayser and Arnesh Telukdarie

The Role of Self-Determination Theory on Information Technology Skills of First-Year Trainee Accountants

Lilian Ifunanya Nwosu, Lizelle Labuschagne, Annelien Adriana Rooyen and Tlotlo Sekgoto

Information Technology Governance in Local Government: Audit Committee Responsibilities

Thapelo Lebese, Kgobalale N. Motubatse and Audrey Legodi

Identifying AI Corporate Governance Principles That Should Be Prevalent in a Governance Framework for Business

Coovadia Husain, Marx Benjamin and Ilse Botha

Identifying Decision Variables in Tax Clinic Design: A Scoping Review

Kerry Hart and Neo Molefi-Kau

Section 24 Amendment Introduces Additional Uncertainty in Interpretation, Enforcement and Tax Compliance

Muneer Hassan and Michelle Heerden

Does Off-board and On-board Gender Diversity Affect Financial Performance? Evidence from Deposit Money Banks in Nigeria

Olawale S. Dopemu and Omobolade S. Ogundele

Influence of Digital Era 4.0 on Youth Empowerment and the Achievement of SDGs in Namibia?

Merry Loise M. Nghihepavali and Tia Tariro Chata

The Use of Blockchain Technology to Improve Transfer-Pricing Compliance and Administration in South Africa

Mariam Mia, Jurie Wessels and Saajidah Adam

Insider Threats to Cyber Security in an Audit Environment

Admire Njowa, Belinda Schutte and Zaakir Ally

The Role of Data Analytics in Enhancing External Audit Quality

Karlien Dempsey and Vanessa Dyk

Financing of Higher Education Institutions in Africa: A Systematic Literature Review and Call for Action

Lilian Ifunanya Nwosu, Roseline Azubuike, James Ako Oben and Hester Vorster

Attitudes of Accounting Students Towards Ethics and Ethics Education

Stephanie Venter and Vanessa Dyk

A Literature Review of the Level of Financial Literacy in South Africa

Oji Okpusa Oke and Olumide Henrie Benedict

Effects of Artificial Intelligence on Money Laundering in Southern Africa

Mufaro Dzingirai

An Analysis of the Application of King IV Disclosures by South African State-Owned Entities

Busisiwe Ncube, Naledi Nkhi and Lindani Myeza

Investigating the Treatment of Deferred Tax in the Debt-to-Equity Ratio

Ockert Fourie and Surika Rooyen

Incremental Machine Learning-Based Approach for Credit Scoring in the Age of Big Data

Tinofirei Museba

The Prominence of Natural Capital Within the Integrated Reports of South African Banks

Garth Barnes

Role of Mining Companies on Youth Capacity Development in Namibia: Stakeholder Theory Perspective

Elizabeth Tuukondjele and Tia Tariro Chata

Determinants of Tax Compliance in the Informal Sector: The Intentions of TIN and Non-TIN Registered Taxpayers

Rockson Mintah, Ibrahim Zubairu, Gorkel Obro-Adibo and Gabriel Korankye

Determinants of Corporate Governance Quality in Commercial Banks: Evidence from Nigeria

Tajudeen John Ayoola, Eghosa Godwin Inneh, Omoneye Olufunke Olasanmi, Lawrence Ogechukwu Obokoh and Oluremi Emmanuel Adeniji

Developing a Framework to Address the Slow Implementation of Continuous Auditing by Internal Audit Functions in South Africa

Mashamaite Peterlia Ramutsheli and Sedzani Musundwa

Management Accounting Practices and Market Value of Selected Manufacturing Firms in Lagos, Nigeria

Lawrencia Olatunde Ogundipe, Adesanmi Timothy Adegbayibi and Victor Olugbenga Olaleye

Government Welfare Grant and Low-Income Households Investment Behaviour in South Africa

Babatunde Abimbola Abiola and Lawrence O. Obokoh Fca

Technologies of the Fourth Industrial Revolution and their Impact on Business Strategy

Zandile Mahlangu and Collins Leke

Interaction between Fringe Benefits Values and VAT

Michelle Heerden and Herman Albertus Viviers

The Effectiveness of the Extended Accounting Academic Programmes: A Comparison with Mainstream Programmes

Trust Chireka, Abor Yeboah and Obert Matarirano

Municipal Standard Chart of Accounts and Financial Management Performance of South African Municipalities

Obert Matarirano, Abor Yeboah and Trust Chireka

Should the South African Tax Relief Measures Offered in Respect of Bursaries or Scholarships for Tertiary Education Be Aligned with Tax Relief Measures Offered in the United Kingdom and the United States of America?

Matthew Andreas Ritzlmayr and Henriette Lynette Erasmus

Analysis of Local Government Financial Performance: Evidence from South African Metropolitan Municipalities

Lethiwe Nzama

The Underrepresentation of Women in Executive Management Positions in the South African Banking Sector

Pulane Modiha and Renee Horne

A Comparative Analysis of South Africa’s Carbon Pricing Policy in the Power and Energy-Intensive Industries

Kgalalelo Constance Makamela and Roshelle Ramfol

Tax Policy Considerations for a Robot Tax in South Africa

Mhlanguli Nare

Analytical Thinking in Accounting Education: Student Use of the Sustainability Accounting Standards Board (SASB) Navigator Database

Zlatinka Blaber and Guergana Gougoumanova

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DOI: 10.1007/978-3-031-46177-4

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