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This paper aims to evaluate the different financial reporting guidelines used by governing bodies in public schools across 9 provinces. Therefore, developing an integrated financial reporting framework to improve accountability by SGBs that can be used by public schools in South Africa. This situation motivates the researcher to explore the lack financial reporting by SGBs in section 21 schools. The study also aimed to make recommendations to all stakeholders on how integrated financial reporting can promote accountability and transparency. The target population consisted of 56 section 21 schools in KwaZulu Natal province. A mixed methods approach was employed, and a questionnaire was developed and sent to participants using monkey survey. In addition, principals were interviewed one on one online using Microsoft Teams. SPSS version 25 was used to analyse the data, generating table and bar graphs. The findings revealed that the department of basic education should formulate the audit committee to monitor and evaluate financial statements of section 21 schools. The independent auditors should report back to the department of basic education not to the SGB to promote transparency and accountability. The study recommends that the current financial reporting structure can be improve by adopting integrated financial reporting framework where all stakeholders are actively involved. The Auditor General should audit the independent audit that are auditing section 21 schools and give an annual report on their performance.

This study examined the efficacy of the internal control systems at a TVET College in the Vhembe district, emphasising the five essential components of an internal control system: the control environment, risk assessment, control activities, information and communication processes, and monitoring. This research utilises a sample of 52 permanent employees. The selected responders possess familiarity with internal control systems and are engaged in the development and execution of the organization's internal control system. Descriptive statistics, including frequencies, percentages, and cumulative percentages, were employed for analysis. The study's findings indicated that the institution's control environment was predominantly effective, whilst the remaining four components of its internal control system were moderately effective. The researcher determined that the institution's internal control system was moderately effective. The findings indicate that TVET College management should prioritise the enhancement of internal control systems to improve operational efficiency and risk management. The research emphasises the necessity for policies that fosters the ongoing enhancement of internal controls, potentially resulting in stronger governance and accountability inside the organisation.

Artificial intelligence has become an integral part of higher education, significantly transforming the landscape of higher education. This study aims to identify, analyse and visualise peer-reviewed academic research output on artificial intelligence (AI) and graduate attributes in higher education. Data was gathered from the Scopus database over a decade (2014-2024), with search terms related to artificial intelligence, graduate attributes, and higher education. Following the PRISMA method guidelines, 106 articles were deemed necessary for review. Bibliometric methods, content and thematic analysis were used to identify main themes, and VoSviewer software was used to analyse the data. The findings revealed research productivity, citation overview, the main subjects, the territory of the leading researchers, thematic choices and future research opportunities and directions. Themes such as the impacts of AI on graduate attributes emerged, which may assist policymakers, educational institutions, teachers and students in their strategies and choices for adopting and using AI. The study recognised research trends, provided insights into the current state of AI and higher education research, and identified potential gaps in the literature on the research landscape of AI, graduate attributes, and higher education. The study can guide future researchers on emerging thematic opportunities.

Improving the well-being of learners with autism spectrum disorder (ASD) in Lesotho public regular classrooms can be challenging. It may require different teaching strategies or additional support from self-efficacious teachers. This paper aimed to dissect the teaching strategy concept concerning supporting the well-being of learners with autism spectrum disorder in mainstream primary schools in Maseru District within the context of Lesotho. Fourteen participants, including two principals, six teachers and six parents of learners with ASD from two mainstream primary schools in Lesotho, were purposively chosen. Semi-structured individual interviews and observations were employed to generate in-depth data. The data were then analysed thematically. The paper adopted Bandura’s (1986) Social Cognitive Theory (SCT) as the framework for the research design. Overall, participants consider teaching strategies necessary for promoting learners’ holistic well-being, developing intrapersonal strength, promoting learner self-regulation, and increasing learner motivation. Conclusions are made that teachers in mainstream classrooms understand that teaching strategy is a crucial element for bringing desirable changes in the behaviour of learners with ASD. However, they are not well-capacitated to implement these strategies for supporting learners with ASD. It was further recommended that the teachers enhance more differentiated teaching and/or learning strategies and approaches to promote the teaching to keep learners with ASD engaged and learning different skill sets, as these would yield positive results.

The role of academic mentoring has now become a crucial educational practice not only for student’s academic success and achievement, but also, faculties development and institutional growth. However, the effectiveness of mentoring process is difficult to measure due to a lack of conceptual clarity about the mentoring practices and programs in higher education institutions. In South African universities, mentoring practices face unique challenges and opportunities due to the country’s historical background. Therefore, this literature review conceptualizes academic mentoring by looking at the programs, methods and outcomes associated with academic mentoring in South African universities. An Integrative Qualitative Analysis was employed to review a total of 13 studies that was conducted between 2016 and 2024, and identify three themes namely; Impacts of academic mentoring on student’s performance, Roles of cultural and linguistic diversity on enhancing academic mentoring, and Significance for Integrating mentoring practices into institutional policies. Findings provide a foundation for future research and offer practical recommendations for enhancing academic mentoring practices in South African universities.  

Improving the well-being of learners with autism spectrum disorder (ASD) in Lesotho public regular classrooms can be challenging. It may require different teaching strategies or additional support from self-efficacious teachers. This paper aimed to dissect the teaching strategy concept concerning supporting the well-being of learners with autism spectrum disorder in mainstream primary schools in Maseru District within the context of Lesotho. Fourteen participants, including two principals, six teachers and six parents of learners with ASD from two mainstream primary schools in Lesotho, were purposively chosen. Semi-structured individual interviews and observations were employed to generate in-depth data. The data were then analysed thematically. The paper adopted Bandura’s (1986) Social Cognitive Theory (SCT) as the framework for the research design. Overall, participants consider teaching strategies necessary for promoting learners’ holistic well-being, developing intrapersonal strength, promoting learner self-regulation, and increasing learner motivation. Conclusions are made that teachers in mainstream classrooms understand that teaching strategy is a crucial element for bringing desirable changes in the behaviour of learners with ASD. However, they are not well-capacitated to implement these strategies for supporting learners with ASD. It was further recommended that the teachers enhance more differentiated teaching and/or learning strategies and approaches to promote the teaching to keep learners with ASD engaged and learning different skill sets, as these would yield positive results.

The role of academic mentoring has now become a crucial educational practice not only for student’s academic success and achievement, but also, faculties development and institutional growth. However, the effectiveness of mentoring process is difficult to measure due to a lack of conceptual clarity about the mentoring practices and programs in higher education institutions. In South African universities, mentoring practices face unique challenges and opportunities due to the country’s historical background. Therefore, this literature review conceptualizes academic mentoring by looking at the programs, methods and outcomes associated with academic mentoring in South African universities. An Integrative Qualitative Analysis was employed to review a total of 13 studies that was conducted between 2016 and 2024, and identify three themes namely; Impacts of academic mentoring on student’s performance, Roles of cultural and linguistic diversity on enhancing academic mentoring, and Significance for Integrating mentoring practices into institutional policies. Findings provide a foundation for future research and offer practical recommendations for enhancing academic mentoring practices in South African universities.  

This study examined the efficacy of the internal control systems at a TVET College in the Vhembe district, emphasising the five essential components of an internal control system: the control environment, risk assessment, control activities, information and communication processes, and monitoring. This research utilises a sample of 52 permanent employees. The selected responders possess familiarity with internal control systems and are engaged in the development and execution of the organization's internal control system. Descriptive statistics, including frequencies, percentages, and cumulative percentages, were employed for analysis. The study's findings indicated that the institution's control environment was predominantly effective, whilst the remaining four components of its internal control system were moderately effective. The researcher determined that the institution's internal control system was moderately effective. The findings indicate that TVET College management should prioritise the enhancement of internal control systems to improve operational efficiency and risk management. The research emphasises the necessity for policies that fosters the ongoing enhancement of internal controls, potentially resulting in stronger governance and accountability inside the organisation.

Artificial intelligence has become an integral part of higher education, significantly transforming the landscape of higher education. This study aims to identify, analyse and visualise peer-reviewed academic research output on artificial intelligence (AI) and graduate attributes in higher education. Data was gathered from the Scopus database over a decade (2014-2024), with search terms related to artificial intelligence, graduate attributes, and higher education. Following the PRISMA method guidelines, 106 articles were deemed necessary for review. Bibliometric methods, content and thematic analysis were used to identify main themes, and VoSviewer software was used to analyse the data. The findings revealed research productivity, citation overview, the main subjects, the territory of the leading researchers, thematic choices and future research opportunities and directions. Themes such as the impacts of AI on graduate attributes emerged, which may assist policymakers, educational institutions, teachers and students in their strategies and choices for adopting and using AI. The study recognised research trends, provided insights into the current state of AI and higher education research, and identified potential gaps in the literature on the research landscape of AI, graduate attributes, and higher education. The study can guide future researchers on emerging thematic opportunities.

This article reports on a study aimed at measuring and characterising consumer over-indebtedness in South Africa, despite the existence of financial regulatory measures and legislation. The study employed quantitative analysis to examine the impact of macroeconomic variables on consumer over-indebtedness. The primary conclusion of the study indicated that the debt-to-disposable-income ratio decreased following the enactment of the National Credit Act; nevertheless, the alterations in debt levels cannot be solely ascribed to the enforcement of regulations and legislation. The study findings indicate that over-indebtedness correlates positively with gross domestic product, consumer expenditure, unemployment, and the debt-to-income ratio, while exhibiting a negative correlation with the interest rate.