Explore publications.

The study examined whether male and female South African accounting and tax practitioners differed in their self-reported ethical attitudes, reported professional experiences, reported categories of unethical client requests and stated intended responses to a tax-related ethical scenario. The study was motivated by mixed research observations on gender perceptions of ethical behaviour and the high number of previous accounting scandals in South Africa. These scandals have led many to question the ethics of the accounting profession, and whether accountants are upholding public trust. A quantitative, cross-sectional survey was employed. A total of 245 usable questionnaires were analysed. Mann-Whitney U tests were used to examine gender differences across 12 ethical-attitude items, while chi-square and exact tests were used to evaluate associations involving the categorical professional indicators, reported client-request categories and stated scenario responses. No statistically significant gender differences were detected across the 12 ethical-attitude items, and no professional ethical indicator remained statistically significant after adjustment for multiple testing. Although female respondents selected the understate-income category more frequently than males, this exploratory comparison did not remain statistically significant after adjustment for multiple testing. Approximately 90% of both groups stated that they would notify both the client and the South African Revenue Service (SARS) when responding to the understated-income scenario, and no statistically significant gender association was detected. Findings indicate limited gender-related variation in the reported ethical attitudes and stated professional intentions of practitioners in this predominantly young, early-career sample. They also highlight the importance of practitioners’ reported exposure to external client pressure and their stated intended professional responses. The findings should not be interpreted as demonstrating actual ethical behaviour or as establishing that professional education, regulation or occupational socialisation caused the observed similarity.

This study investigated the factors influencing consumer repurchase intentions of beauty and haircare products on e-commerce platforms in South Africa. With the growing trend of online shopping, understanding the determinants of repurchase intention became essential for businesses looking to retain customers. The purpose of the study was to explore how various factors such as brand trust, security risk perception, ease of use, customer readiness, and loyalty impact consumer repurchase behaviour. A quantitative research design was employed, using an online questionnaire to collect data from 164 respondents who had previously purchased beauty and haircare products on an online shopping site for cosmetics in South Africa. The study utilised multiple regression analysis to assess the relationships among the identified factors and their influence on repurchase intentions. The findings revealed that brand trust, ease of use, and customer loyalty were significant positive predictors of repurchase intentions, while security risk perception had a negative impact. Readiness did not show a significant relationship with repurchase intentions. Based on these results, the study recommends that e-commerce businesses in the beauty sector focus on building trust, enhancing user-friendly interfaces, and fostering customer loyalty programs to encourage repeat purchases.  

Small and Medium Enterprises (SMEs) significantly contribute to South Africa's economic growth and job creation; nevertheless, their sustainability is hindered by ongoing structural issues. The article analyses how digital platforms—such as fintech, digital payments, and e-commerce—can facilitate the growth and economic resilience of SMEs. The research employs a rigorous desk review process to synthesise information from academic literature, policy reports, and case studies published from 2015 to 2025. The analysis utilises thematic synthesis, uncovering four principal themes: (1) Barriers to SME Growth, (2) Digital Platforms as Solutions, (3) Obstacles to Digital Adoption, and (4) Theoretical Perspectives on Digital Adoption. Critical findings indicate that although digital platforms have substantial prospects, their adoption is constrained by infrastructural deficiencies, digital illiteracy, regulatory challenges, and perceived risks. Utilising the Technology Acceptance Model and Diffusion of Innovation Theory, the research illustrates that perceived utility and ease of use depend on structural and ecological preparedness. The document advocates for a comprehensive, contextually tailored support system that amalgamates infrastructure enhancement, digital skills education, regulatory reform, and the cultivation of institutional trust. The paper's contribution is the reclassification of contextual restrictions as primary factors influencing digital adoption in SMEs within emerging markets.

In an era of compounding crises, skills training is increasingly critical for building resilience in social enterprises (SEs), particularly in marginalized contexts. This study investigates the role of skills training in fostering resilience among township-based social enterprises in Johannesburg, South Africa. Operating within a legacy of spatial apartheid, chronic unemployment, and systemic inequality, these SEs face multidimensional skills gaps that constrain their scalability and sustainability. Through a qualitative, interpretive research design involving 15 SEs in Soweto, this study explores the key skills gaps, the contributions of training to resilience, and the systemic barriers to effective skills development. The findings reveal that skills gaps span financial literacy, technical competencies, digital skills, leadership, and psychosocial preparedness. Skills training, delivered through formal programs, private incubators, and informal peer networks, contributes to resilience by enhancing financial legitimacy, ensuring operational continuity, building social capital, and fostering psychological empowerment. However, significant barriers, including cost, geographic inaccessibility, communication gaps, and cultural mistrust, limit the inclusivity and impact of training initiatives. The study concludes that for skills training to be truly transformative, it must be reconceptualized towards co-designed, context-sensitive, and holistic models that integrate technical, managerial, and psychosocial capabilities. The insights contribute to the discourse on sustainable development and inclusive entrepreneurship in the Global South, offering implications for policymakers, development agencies, and social entrepreneurs seeking to build resilient ecosystems

Robotic Process Automation (RPA) is transforming knowledge-intensive professional services; nevertheless, data from consulting ecosystems in emerging markets is still scarce. This study investigates the organisational and human-centric consequences of RPA implementation in consulting businesses in Johannesburg, South Africa, concentrating on company performance, job security, employee performance, and customer engagement. We performed reliability testing, rotational factor analysis, Pearson correlations, and multiple linear regression in SAS using a cross-sectional survey of 256 consulting staff. The results indicate a favourable correlation between RPA and employee performance as well as customer interaction, however no statistically significant link was found for business performance or job security. The paper provides context-specific empirical evidence about RPA within the South African consulting ecosystem, indicating that early value realisation may manifest through enhancements in worker efficiency and client interactions rather than immediate increases in firm-level performance. The findings underscore the necessity for change management, reskilling, and appropriate automation governance to maintain human-technology complementarity.

This paper examines the expanded function of business models in promoting organisational sustainability, emphasising their significant influence on strategic management and enduring environmental and economic viability. This study employs a comprehensive literature analysis to analyse data-driven business models and their congruence with Sustainable Development Goals (SDGs), emphasising the significance of technology, innovation, and sustainability in contemporary business practices. The results demonstrate that sustainable business models promote economic growth, responsible consumption, and industry innovation while also making substantial contributions to environmental stewardship. The study specifically examines the Sustainable Development Goals of Decent Work and Economic Growth (Goal 8), Industry, Innovation, and Infrastructure (Goal 9), Responsible Consumption and Production (Goal 12), and Partnerships for the Goals (Goal 17). The study indicates that incorporating sustainability into business model innovation is essential for strategic success in the contemporary corporate environment. Sustainable business models are essential for organisations seeking to excel in environmental and social governance while ensuring economic success. This strategic integration revolutionises conventional business methods, guaranteeing that organisations not only endure but flourish by adjusting to global challenges and shifts in the economic environment.

The study investigates the impact of skills and concomitant competencies in enhancing claims management in order to ameliorate disputes in the South African construction industry. By evaluating the role of various skills and abilities, the study provided significant insights for optimizing claims management methods and enhancing project outcomes. The study adopted a mixed-method approach, combining a content analysis of industry reports, and legal precedents relating to construction claims management and skills development. Additionally, structured interviews and surveys were undertaken with key stakeholders in the construction sector. A total of eleven interviews and ninety-three (93) complete responses were retrieved from respondents including contractors, subcontractors, project managers, legal experts, and industry associations. These interviews and surveys attempt to obtain qualitative and quantitative data on the impact of skills on claims management procedures, including competency levels, training experiences, problems faced, and perceived outcomes. study underlines the need for investing in training and development programs to alleviate skills shortages and build a culture of competence among construction professionals. The conversation discussed the possible role of technology in complementing abilities and improving claims management efficiency. It is recommended that recognizing the crucial link between skills and claims management effectiveness, stakeholders may apply measures to limit risks, improve procedures, and ultimately increase successful project outcomes in the construction industry.

This study examines the influence of strategic foresight on the financial performance of small and medium-sized firms (SMEs) within the mining sector of South Africa's Eastern Limb. It examines the roles of scenario planning, external environmental assessment, and organisational culture in fostering financial resilience and competitive advantage. The research utilises a quantitative methodology, employing survey data gathered from 310 participants, comprising firm owners, managers, and employees within mining SMEs. The study employs linear regression analysis to evaluate the correlations between strategic foresight activities and financial performance metrics, including revenue growth, profitability, and return on investment (ROI). Reliability was established via Cronbach’s alpha (exceeding 0.9 for all constructs), while validity was assessed using Pearson correlation coefficients. The findings demonstrate that all three elements of strategic foresight—scenario planning, external environmental scanning, and organisational culture—exhibit a substantial and favourable correlation with financial success in mining SMEs. The investigation indicates that SMEs with strong strategic foresight systems are more adept at risk mitigation, regulatory adaptation, and maintaining financial growth. The research highlights the essential function of strategic foresight in improving financial resilience and stability in mining-focused SMEs. Companies that actively participate in scenario planning and environmental monitoring while fostering a robust organisational culture are more likely to adeptly manage market uncertainty. The findings provide guidance to SME leaders, policymakers, and researchers on incorporating foresight-driven strategies for enduring sustainability and financial prosperity.