Impacting Society Positively Through Technology in Accounting and Business Processes

Edited by Tankiso Moloi ()

in Springer Proceedings in Business and Economics from Springer

Date: 2025
ISBN: 978-3-031-84885-8
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Chapters in this book:

An Expert Evaluated Nomination Process for the Board of Directors in South Africa’s State-Owned Companies

Hlobo Modi, Moloi Tankiso and Marx Ben

Comparative Analysis of the Proposed South African Solar Tax Incentives with the Solar Tax Incentives in the USA and India

Kirsten Sydow and Mahmood Surty

Critical Thinking Skills in Accounting: A Bibliometric Analysis

Letebele Mphahlele, Marx Benjamin and Tankiso Moloi

Ownership Structure and Financial Performance of Listed Deposit Money Banks in Nigeria

Adesanmi Timothy Adegbayibi and Michael Olajide Adelowotan

The Impact of Hybrid Working Model on Employee Performance

Ratanang Mathebula and Nyankomo Marwa

Revitalizing Retail: Innovative Strategies for Boosting Employee Morale in the Age of Digital Technology

Baphile Duba and Nyankomo Marwa

Principal Versus Agent: Are Universities Doing Their Jobs?

Carla Serfontein

An Evaluation of the Challenges Faced by Small and Medium Enterprises (SMEs) in Implementing the International Financial Reporting Standards (IFRSs) in Emerging Markets: Evidence from Ghana

Ibrahim Zubairu, Marim Alenezi and Husseini Muhammadu

Impact of Money Supply and Exchange Rate on Economic Growth in Nigeria

Azeez Adebanjo Wahab and Michael Olajide Adelowotan

The Tone of Business Model Disclosure: An Analysis of Integrated Reports of Johannesburg Securities Exchange (JSE)-Listed Entities

Phuti Tshepo Moloto, Mahmood Surty, Zakiyyah Varachia and Irfaan Omarjee

An In-Depth Study of the Perceived Fairness in South Africa’s VAT System with the Introduction of Automated Assessments

Melinda Dube and Mmatsie Charlotte Mamadi

The Impact of an Abrupt Change Caused by COVID-19 on the Taxation of Expatriates in Residence-Based Tax Systems

Charlotte Mamadi

Components of Corporate Strategy Implementation to Ensure a Competitive Advantage

Prisca Kalamba Mbombo, Dirk Rossouw and Maria Bounds

Xero Software in Accounting Education: Enhancing Digital Acumen and Employability

Mothelesi Charles and Sibanda Julia

Factors Leading to the Failure of Small, Medium and Micro Enterprises in South Africa

Iyabo Emiloju Akinsolu and Minnette Vermaak

An Investigation of the Zombie Firms on Zimbabwe Stock Exchange in the Fourth Industrial Revolution

Mufaro Dzingirai

Exploring the Role of Higher Education in Fostering Entrepreneurship Education Among Undergraduate Students in South Africa

Ngozi Blessing Enebe, Calvin Mahlaule, Tlotlo Segotso and Zanele Sobopha

Green Accounting Reporting and Firm Value for Southern African Agriculture Firms

Kansilembo Freddy Aliamutu and Msizi Mkhize

The Environmental Impact of Industrialisation, Productive Capacity, and Governance in the East Africa Community

Elizabeth Joseph

Value Relevance of Accounting Numbers in Emerging Sub-Saharan Africa Stock Markets: Comparison Between Ghana and Nigeria

Muyiwa Ezekiel Alade

Corporate Environmental Sustainability Reporting and Value Relevance of Listed Financial Service Firms in Nigeria

Wilson Adebayo Adepiti and Muyiwa Ezekiel Alade

Investigating the Role of Accounting Software in Granting Ease to the Accountants Within Small- and Medium-Sized Enterprises in South Africa

Muhammad Azeem Shaikhnag, Nwosu Lilian Ifunanya and Calvin Mahlaule

The Income Tax Deductibility of Expenditure Incurred by Stockbrokers in Earning Exempt Incidental Dividends

Mpho Dibate Christian Lefakane, Riaan Wessels and Siphamandla Makhaya

Financial Analysis in the Context of the Fourth Industrial Revolution: Opportunities and Challenges

Lulama Nhlanhla Ngwenya

Introduction of Electronic Transaction Levy in Ghana: Impact on Mobile Technology Adoption in the Banking Sector

Emmanuel Assifuah-Nunoo and Abor Yeboah

Financial Planning and Financial Well-Being of Informal Sector Workers in Central Region of Ghana: The Moderating and Mediating Role of Financial Literacy

Emmanuel Assifuah-Nunoo and Abor Yeboah

The Impact of Multilingual Tutorials on Second-Year Auditing Students’ Participation and Engagement

Munyadziwa Nevhutanda and Melinda Dube

The Role of Business Ethics in Local Economic Development in South Africa

Crossman Mayavo

Pricing the Cost of Carbon Using Net Emissions Technologies

Kgalalelo Constance Makamela

Determinants of Growth of Companies Listed on the Johannesburg Securities Exchange

Mwambenu Nephtali Tshitadi, Minnette Vermaak and Darius Plessis

Moderating Role of Audit Tenure in the Relationship Between Audit Fees and Financial Performance: Evidence from the Nigerian Banking Sector

Omobolade Stephen Ogundele, Nwosu Lilian Ifunanya, Mordi Kanayo Innocent and Shaikhnag Muhammad

Analysis of Tax Relief Measures as a Result of the COVID-19 Pandemic in South Africa

Elsie Selemela and Asheer Jaywant Ram

A Systematic Review of Material Flow Cost Accounting

Hlayiseko Dougmore Sithole, Cosmas M. Ambe and Marne Niekerk

A Comparative Analysis of Wealth Taxation in South Africa and France: Assessing the Viability and Implications for Implementing a Wealth Tax in South Africa

Jessica Edwards and Tsireledzo Ambani Mulaudzi

Addressing Jurisdiction to Tax Challenges Posed by the Digital Economy: A Comparative Analysis of Amount A and Article 12B as Solutions for South Africa

Khodani Sengwane

Benefits and Challenges of Utilizing Automation and Artificial Intelligence in Auditing Firms in South Africa

Justine Gomolemo Nkobane

Unveiling the Pivotal Role of Diverse Representation in Audit Committees Across the Corporate Landscape

Natasha Singo and Collins Leke

Critical Considerations to Attaining and Sustaining Clean Audit Outcomes in the South African Public Sector: A Case of the National School of Government

Izimangaliso Malatjie, Phindile Mkwanazi and Dino Poonsamy

The Impact of Financial Inclusion on Women Entrepreneurship in South Africa

Amanda F. Mhlongo

Is the Turnover Tax System Perceived to Be Too Complex for Micro-enterprise Owners/Managers? An Exploratory Study

Astrid Hellberg, Sharon Smulders and Mphagahlele Ndlovu

Impact of Artificial Intelligence in Human Resource Management: A Cross-Sectional Study of Travel Industry in South Africa

Lawrence Ogechukwu Obokoh, Olumide Sunday Adesina and Mericca Nokuthula Masuku

Analysis of Variability in Excess Portfolio Return Using Fama and French Three-Factor Model: Evidence from Nairobi Security Exchange in Kenya

Richard Wamalwa Wanzala and Lawrence Obokoh

Competitiveness of Kenyan Coffee: The Price Volatility—Production Perspective

Richard Wamalwa Wanzala, Nyankomo Marwa, Elizabeth Nanziri and Lawrence Obokoh

The Impact of Nigeria’s Fuel Subsidy Removal on the Sustainable Development Goals of Selected African Countries: A Cross-Country Impact Assessment

Kola Benson Ajeigbe, Fortune Ganda and Oji Okpusa Oke

Expected Credit Loss Provision Practices in South Africa: An Analysis of the Decision Usefulness of the Forward-Looking Disclosures

Ahmed Mohammadali-Haji, Karabo Sihiya and Kyle Triegaardt

Artificial Intelligence and Performance of Auditors in the Big Four Audit Firms in Nigeria

Mary Kehinde Salawu and Mariam Gbolasie Elegbede

Funding and Financing Options of Smart City Exemplars: A Model for Upcoming Smart Cities

Dolapo Faith Sule and Tankiso Moloi

Conceptualising Performance Measurement Systems in the Energy Sector: A Systematic Literature Review

Marilyn Sithole

Managerial Ability, Audit Firm Industry Specialisation, and Audit Pricing in Commercial Banks: A Mediation Analysis

Tajudeen John Ayoola, Eghosa Godwin Inneh and Lawrence Ogechukwu Obokoh

Assessing Nigeria’s Fourth Industrial Revolution Policy Alignment with Sustainable Development Goals: An In-Depth Exploration

Olawale Olufemi Akinrinde

Designing Research and Development Tax Incentives: Lessons for South Africa

Nolukhanyo Mkala and Roshelle Ramfol

Auditor Independence: Does Audit Engagement Lead Partner Rotation Matter?

Eghosa Godwin Inneh

Integrating Artificial Intelligence, Blockchain, and Business Data Analytics into the University of Johannesburg Commercial Accounting Diploma Curriculum

Rachel Tholakele Khoza

Towards a Future-Ready Accounting Education: Opportunities and Challenges of Integrating Artificial Intelligence into Contemporary Accounting Curricula

Omolola Ayobamidele Arise and Tankiso Moloi

Going Green: The Impact of Green Dynamic Capability and Development Behavior on Competitive Advantage of Nigerian Agro-Allied Firms

Banji Rildwan Olaleye

The Nexus Between Corporate Cash Holdings and Corporate Financialisation in Listed South African Non-financial Firms

Trust Chireka and Abor Yeboah

Digital Trust in Banking: Post Graduate Students Perspective

Pulane Modiha

Risk and Challenges in Experiential Learning in Accounting Education: The Use of Riipen.com for Team Projects Assigned by Industry Partners

Zlatinka Blaber, Barry Palatnik, Shree Nanguneri and Ashok Naraian

A Case of Business Strategies for Positioning and Competitiveness in South Africa

Zoé Julie Bosch, Dirk Rossouw and Maria Bounds

The Impact of Emerging Technologies on Internal Audit Functions

Rozanne Janet Smith, Evelinah Maredi and Phumzi Mthimunye

Cost Implications of Fringe Benefits on the Profitability of SMEs in the Cape Metropole

Nasiphi Wendy Mphoswa, Oji Okpusa Oke and Jimmy Makoni

Semi-Skilled and Skilled Employment Tax Incentives: A Comparative Analysis of South Africa, Australia, and Canada

Ivan Beumer and Herman Albertus Viviers

A Comparative Analysis of the South African Public Sector Procurement Process with Recognised Practices: A Case of Fraud Prevention Controls

Tshimangadzo Caroline Tshikhovhokhovho

An Assessment of the VAT Exemption for Education Services in South Africa and the Treatment in Comparative Countries

Mariam Mia and Tsireledzo Ambani Mulaudzi

Data-Driven Innovation: Leveraging Big Data for Business Growth—A Bibliometric Review and Meta-Analysis

Ephias Munangi and Athenia Bongani Sibindi

The Impact of ERP Upgrades on Employee Productivity: An Empirical Study in South African Higher Education Institution

Lethiwe Nzama-Sithole

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DOI: 10.1007/978-3-031-84885-8

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