Pub Date : 2023-11-03DOI: 10.4102/sajems.v26i1.5110
Daniel J. Petzer, Estelle van Tonder, Sam Fullerton
{"title":"Anti-consumption: Investigating the role of socio-psychological factors in motivating customers to help other customers not to shop","authors":"Daniel J. Petzer, Estelle van Tonder, Sam Fullerton","doi":"10.4102/sajems.v26i1.5110","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.5110","url":null,"abstract":"","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135777412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-15DOI: 10.4102/sajems.v26i1.4923
Rocio Rodriquez, Mornay Roberts-Lombard, Nils Høgevold, Göran Svensson
Background: Whether internal or external, motivational factors serve as stimulants influencing individual ability to execute sales tasks. A meta-analysis was conducted highlighting three broad categories of individual motivations that are imperative within the context of sales performance, namely cognitive choice, goal orientation, and work engagement. However, marketing and sales management scholars argue that there is a need for further research exploring the influence of intrinsic and extrinsic motivational factors on overall sales performance in multiple business settings. Aim: The aim of the study is to test a six-dimensional framework of business-to-business (B2B) sellers’ motivations in sales performance. Setting: The application of a six-dimensional framework on sales performance within a Norwegian context. Different companies from multiple industries operating in the product-orientated sector of Norway were selected to measure the relevance of the six-dimensional framework to sales performance in these companies. Method: In total, 236 usable questionnaires representing multiple industries of different sizes across Norway were used. Data were collected using self-administered questionnaires. Results: The findings indicate that the dimensions of B2B sellers’ motivations are relevant in a B2B sales setting. Therefore, sales businesses operating in a B2B environment need to become increasingly aware that motivations drive sellers to achieve their goals. Conclusion: The study offers an increased understanding on how to structure B2B sellers’ motivations in a six-dimensional framework, including cognitive choice, goal orientation, and work engagement. Contribution: The study develops an improved understanding of the intrinsic and extrinsic motivational factors that influence the sales performance of B2B sellers. Furthermore, it contributes to an increased understanding of how to structure B2B sellers’ motivations in a six-dimensional framework.
{"title":"Business-to-Business sellers’ motivations in sales performance – A six-dimensional framework proposition","authors":"Rocio Rodriquez, Mornay Roberts-Lombard, Nils Høgevold, Göran Svensson","doi":"10.4102/sajems.v26i1.4923","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4923","url":null,"abstract":"Background: Whether internal or external, motivational factors serve as stimulants influencing individual ability to execute sales tasks. A meta-analysis was conducted highlighting three broad categories of individual motivations that are imperative within the context of sales performance, namely cognitive choice, goal orientation, and work engagement. However, marketing and sales management scholars argue that there is a need for further research exploring the influence of intrinsic and extrinsic motivational factors on overall sales performance in multiple business settings. Aim: The aim of the study is to test a six-dimensional framework of business-to-business (B2B) sellers’ motivations in sales performance. Setting: The application of a six-dimensional framework on sales performance within a Norwegian context. Different companies from multiple industries operating in the product-orientated sector of Norway were selected to measure the relevance of the six-dimensional framework to sales performance in these companies. Method: In total, 236 usable questionnaires representing multiple industries of different sizes across Norway were used. Data were collected using self-administered questionnaires. Results: The findings indicate that the dimensions of B2B sellers’ motivations are relevant in a B2B sales setting. Therefore, sales businesses operating in a B2B environment need to become increasingly aware that motivations drive sellers to achieve their goals. Conclusion: The study offers an increased understanding on how to structure B2B sellers’ motivations in a six-dimensional framework, including cognitive choice, goal orientation, and work engagement. Contribution: The study develops an improved understanding of the intrinsic and extrinsic motivational factors that influence the sales performance of B2B sellers. Furthermore, it contributes to an increased understanding of how to structure B2B sellers’ motivations in a six-dimensional framework.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-31DOI: 10.4102/sajems.v26i1.4970
Maulid H. Bwabo, Ma Zhiqiang, Li Mingxing
Background: Scholars have examined populations within firms and found that managers and employees exhibit similar characteristics in the relationship between dynamic capability drivers and sustainable performance. However, the unobserved relationship between dynamic capability drivers and sustainable performance in the context of dairy microfirms is less investigated. Aim: The main motive is to examine the unobserved connection in the relationship between dynamic capability drivers and sustainable performance in dairy microfirms in Tanzania. Illustrating the knowledge-based view (KBV), this study determines that valuable competencies impact dairy microfirms’ sustainable performance. Setting: The 300 participants in this study were employees and managers of dairy microfirms in three regions of Tanzania: Tanga, Arusha, and Kilimanjaro. Method: A unique unit segment technique – response-based unit segmentation-partial least squares (REBUS-PLS) path modelling – is used to uncover latent classes to meet the research objective. Results: Our findings reveal that the aggregate model hypotheses were significant. Furthermore, the paper illuminates potential unobserved variations between managers and employees concerning the dynamic capability drivers and sustainable performance of dairy microfirms in Tanzania. Conclusion: The potential unobserved differences between managers and employees provide an alternative explanation for the relationship between dynamic capability drivers and sustainable performance. This helps avoid the ‘competency trap’ and explains how to improve the dynamic capabilities of dairy microfirms. Contribution: Homogeneous behaviour among managers and employees strongly suggests collectivist work to improve sustainable performance. We contribute empirically by demonstrating the underlying dynamic capability drivers of managers and employees in heterogeneous segments to explain sustainable performance.
{"title":"Unobserved heterogeneity of dynamic capability and sustainable performance of dairy microfirms","authors":"Maulid H. Bwabo, Ma Zhiqiang, Li Mingxing","doi":"10.4102/sajems.v26i1.4970","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4970","url":null,"abstract":"Background: Scholars have examined populations within firms and found that managers and employees exhibit similar characteristics in the relationship between dynamic capability drivers and sustainable performance. However, the unobserved relationship between dynamic capability drivers and sustainable performance in the context of dairy microfirms is less investigated. Aim: The main motive is to examine the unobserved connection in the relationship between dynamic capability drivers and sustainable performance in dairy microfirms in Tanzania. Illustrating the knowledge-based view (KBV), this study determines that valuable competencies impact dairy microfirms’ sustainable performance. Setting: The 300 participants in this study were employees and managers of dairy microfirms in three regions of Tanzania: Tanga, Arusha, and Kilimanjaro. Method: A unique unit segment technique – response-based unit segmentation-partial least squares (REBUS-PLS) path modelling – is used to uncover latent classes to meet the research objective. Results: Our findings reveal that the aggregate model hypotheses were significant. Furthermore, the paper illuminates potential unobserved variations between managers and employees concerning the dynamic capability drivers and sustainable performance of dairy microfirms in Tanzania. Conclusion: The potential unobserved differences between managers and employees provide an alternative explanation for the relationship between dynamic capability drivers and sustainable performance. This helps avoid the ‘competency trap’ and explains how to improve the dynamic capabilities of dairy microfirms. Contribution: Homogeneous behaviour among managers and employees strongly suggests collectivist work to improve sustainable performance. We contribute empirically by demonstrating the underlying dynamic capability drivers of managers and employees in heterogeneous segments to explain sustainable performance.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135987683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-29DOI: 10.4102/sajems.v26i1.4927
Obey Dzomonda, Brownhilder N. Neneh
to the body of knowledge, through new empirical findings generated from the moderated mediation analysis in the context of a developing country.
{"title":"How attitude, need for achievement and self control personality shape entrepreneurial intention in students","authors":"Obey Dzomonda, Brownhilder N. Neneh","doi":"10.4102/sajems.v26i1.4927","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4927","url":null,"abstract":"to the body of knowledge, through new empirical findings generated from the moderated mediation analysis in the context of a developing country.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136283899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-28DOI: 10.4102/sajems.v26i1.4825
Marvellous Ngundu, Harold Ngalawa
Background: Despite considerable efforts by the South African government, such as the Youth Employment Service (YES) programme, unemployment remains an enigma. Aim: The study seeks to explore the responsiveness of sectoral employment to changes in the sectoral output in South Africa. Setting: We focus on the agriculture and informal sectors, with the understanding that a large portion (93%) of South Africa’s unemployed population does not have tertiary education qualifications. Thus, the current South Africa’s unemployment phenomenon appears to necessitate the development of policies that will create inclusive skill-based jobs. The study’s hypothesis is theoretically underpinned by Okun’s law, according to which output growth is considered as a primary labour demand stimulus in the economy. When the labour demand function is co-integrated, Okun’s law is assumed to hold; otherwise, ‘jobless growth’ applies. Method: The findings from the Engle-Granger two-step testing procedure on the double-log linear labour demand function over the 1993–2018 period show evidence of jobless growth in the formal agricultural sector, while the informal agriculture and informal non-agriculture sectors demonstrated features of Okun’s law. Results: Notably, the authors found a fairly elastic (1.35%) employment intensity in output growth in the non-agriculture informal sector, with an equilibrium adjustment rate of 86% within a year, ceteris paribus . Conclusion: The findings suggest that, while South Africa’s formal agriculture is no longer labour-intensive, due to agricultural mechanisation, economic policy consciousness in the informal sector, including agri-entrepreneurship, is necessary to create inclusive mass employment in South Africa. Contribution: This study delves into the informal sector, which has been frequently overlooked as a potential solution to South Africa’s unemployment crisis.
{"title":"A sectoral analysis of output elasticity of employment in South Africa","authors":"Marvellous Ngundu, Harold Ngalawa","doi":"10.4102/sajems.v26i1.4825","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4825","url":null,"abstract":"Background: Despite considerable efforts by the South African government, such as the Youth Employment Service (YES) programme, unemployment remains an enigma. Aim: The study seeks to explore the responsiveness of sectoral employment to changes in the sectoral output in South Africa. Setting: We focus on the agriculture and informal sectors, with the understanding that a large portion (93%) of South Africa’s unemployed population does not have tertiary education qualifications. Thus, the current South Africa’s unemployment phenomenon appears to necessitate the development of policies that will create inclusive skill-based jobs. The study’s hypothesis is theoretically underpinned by Okun’s law, according to which output growth is considered as a primary labour demand stimulus in the economy. When the labour demand function is co-integrated, Okun’s law is assumed to hold; otherwise, ‘jobless growth’ applies. Method: The findings from the Engle-Granger two-step testing procedure on the double-log linear labour demand function over the 1993–2018 period show evidence of jobless growth in the formal agricultural sector, while the informal agriculture and informal non-agriculture sectors demonstrated features of Okun’s law. Results: Notably, the authors found a fairly elastic (1.35%) employment intensity in output growth in the non-agriculture informal sector, with an equilibrium adjustment rate of 86% within a year, ceteris paribus . Conclusion: The findings suggest that, while South Africa’s formal agriculture is no longer labour-intensive, due to agricultural mechanisation, economic policy consciousness in the informal sector, including agri-entrepreneurship, is necessary to create inclusive mass employment in South Africa. Contribution: This study delves into the informal sector, which has been frequently overlooked as a potential solution to South Africa’s unemployment crisis.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135087953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-24DOI: 10.4102/sajems.v26i1.4964
George F. Nel, Yadah du Toit
Background: Twitter is revolutionising the way in which companies engage with stakeholders. While prior research examining companies’ use of Twitter focused on the capital market consequences thereof, empirical evidence on how companies use Twitter, still remains scant. Aim: We aim to improve our understanding of the use of Twitter, specifically (1) whether companies use Twitter as a two-way stakeholders’ engagement platform, and (2) whether companies change tweeting behaviour around result release dates. Setting: The sample consists of 70 companies for which 73 018 tweets were downloaded from Twitonomy during the period 2017–2020. Methods: The data were analysed using the mixed-model analysis of variances (ANOVAs) and generalised estimations equations. The agency, legitimacy, signalling and capital need theories were used to set expectations and interpret results. Results: Although there was no significant increase in the overall number of tweets, most companies significantly improved their level of engagement from 2017 to 2020. This is especially true of larger companies, the more profitable companies and companies with increased future growth potential. Furthermore, companies tweet significantly more around result release dates. This is most pronounced in primary industries and companies reliant on capital markets. Contribution: This is the first study that aimed to explore the two-way use of Twitter as a stakeholders’ engagement platform, in the context of a developing country, including possible reasons why companies tweeting behaviour changes around result release dates. It is proposed that regulatory bodies should take note of possible risks, and that companies should be aware of what their peers are doing.
{"title":"Stakeholders’ engagement in 280 characters: Evidence from JSE-listed companies","authors":"George F. Nel, Yadah du Toit","doi":"10.4102/sajems.v26i1.4964","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4964","url":null,"abstract":"Background: Twitter is revolutionising the way in which companies engage with stakeholders. While prior research examining companies’ use of Twitter focused on the capital market consequences thereof, empirical evidence on how companies use Twitter, still remains scant. Aim: We aim to improve our understanding of the use of Twitter, specifically (1) whether companies use Twitter as a two-way stakeholders’ engagement platform, and (2) whether companies change tweeting behaviour around result release dates. Setting: The sample consists of 70 companies for which 73 018 tweets were downloaded from Twitonomy during the period 2017–2020. Methods: The data were analysed using the mixed-model analysis of variances (ANOVAs) and generalised estimations equations. The agency, legitimacy, signalling and capital need theories were used to set expectations and interpret results. Results: Although there was no significant increase in the overall number of tweets, most companies significantly improved their level of engagement from 2017 to 2020. This is especially true of larger companies, the more profitable companies and companies with increased future growth potential. Furthermore, companies tweet significantly more around result release dates. This is most pronounced in primary industries and companies reliant on capital markets. Contribution: This is the first study that aimed to explore the two-way use of Twitter as a stakeholders’ engagement platform, in the context of a developing country, including possible reasons why companies tweeting behaviour changes around result release dates. It is proposed that regulatory bodies should take note of possible risks, and that companies should be aware of what their peers are doing.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135465846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-31DOI: 10.4102/sajems.v26i1.4936
E. S. Nkwei, P. Rambe, A. Simba
Background: Existing research recognises that entrepreneurship orientation (EO) is essential for success. However, the mediating role of EO in driving entrepreneurial intention (EI) amongst young adults, especially in the context of the digital revolution, remains largely underexplored.Aim: Accordingly, this study aimed to investigate the mediated effect of risk taking, innovativeness, and proactiveness on EI in an emerging economy.Setting: The sample for this study was drawn from the young adult population in South Africa who understands the concept of entrepreneurship.Method: In the study, a quantitative method to collect the data is used, while structural equation modelling is used to test the extended theory of planned behaviour (TPB).Results: Findings indicate that risk taking mediates the effects of attitude, entrepreneurial capability, and the perceived benefits of digital technology on EI. The results did not support the mediating function of proactiveness and innovativeness. In fact, this result challenges the TPB’s simplistic structure and reveals the prominent role of risk taking in determining TPB predictors.Conclusion: Given the significance of risk taking, governments and entrepreneurship centres are urged to promote risk taking in all their entrepreneurship development programmes.Contribution: Considering the significance of the global digital transformation, this study extends the TPB by incorporating the perceived benefits of digital technology among the predictors of entrepreneurial intent. It also emphasises the role of risk taking in mediating the effects of these predictors on the entrepreneurial intention of young adults in South Africa.
{"title":"Entrepreneurial intention: The role of the perceived benefits of digital technology","authors":"E. S. Nkwei, P. Rambe, A. Simba","doi":"10.4102/sajems.v26i1.4936","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4936","url":null,"abstract":"Background: Existing research recognises that entrepreneurship orientation (EO) is essential for success. However, the mediating role of EO in driving entrepreneurial intention (EI) amongst young adults, especially in the context of the digital revolution, remains largely underexplored.Aim: Accordingly, this study aimed to investigate the mediated effect of risk taking, innovativeness, and proactiveness on EI in an emerging economy.Setting: The sample for this study was drawn from the young adult population in South Africa who understands the concept of entrepreneurship.Method: In the study, a quantitative method to collect the data is used, while structural equation modelling is used to test the extended theory of planned behaviour (TPB).Results: Findings indicate that risk taking mediates the effects of attitude, entrepreneurial capability, and the perceived benefits of digital technology on EI. The results did not support the mediating function of proactiveness and innovativeness. In fact, this result challenges the TPB’s simplistic structure and reveals the prominent role of risk taking in determining TPB predictors.Conclusion: Given the significance of risk taking, governments and entrepreneurship centres are urged to promote risk taking in all their entrepreneurship development programmes.Contribution: Considering the significance of the global digital transformation, this study extends the TPB by incorporating the perceived benefits of digital technology among the predictors of entrepreneurial intent. It also emphasises the role of risk taking in mediating the effects of these predictors on the entrepreneurial intention of young adults in South Africa.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"91 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80181640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-23DOI: 10.4102/sajems.v26i1.4886
C. Thiart
mere compliance. It is also becoming a powerful indicator of how a company views its position in society by paying a fair share of taxes and also accepting responsibility for workplaces Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices. To gain more insight, the correlation exploration is extended to the ratings achieved in the governance category and the transparency and reporting subcategory included in the overall ESG rating. Setting and method: The extent of corporate tax transparency disclosures in the corporate reports of 112 companies, listed on the Johannesburg Stock Exchange (JSE) on 28 February 2022, was assessed using a content analysis. The correlation between the ESG ratings and the extent of corporate tax transparency of these companies was then explored through correlation analysis. Results: The study provides evidence of significant correlation between overall ESG ratings and corporate tax transparency. However, no correlation was found between the ratings achieved in the governance category, or the transparency and reporting subcategory and corporate tax transparency. The latter might, however, be explained by the negatively skewed distributions of the ratings achieved in the governance category and the transparency and reporting subcategory. Contribution and conclusion: The study provides persuasive evidence that ESG ratings can be used as indicators of transparent corporate tax practices. It might provide valuable insight to boards of companies about the correlation between ESG ratings and the transparency of tax practices, encouraging them to incorporate tax governance as part of the ESG agenda. Additionally, it may be utilised by investors when making investment decisions.
{"title":"The correlation between environmental, social and governance ratings and the transparency in Johannesburg Stock Exchange companies tax practices","authors":"C. Thiart","doi":"10.4102/sajems.v26i1.4886","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4886","url":null,"abstract":"mere compliance. It is also becoming a powerful indicator of how a company views its position in society by paying a fair share of taxes and also accepting responsibility for workplaces Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices. To gain more insight, the correlation exploration is extended to the ratings achieved in the governance category and the transparency and reporting subcategory included in the overall ESG rating. Setting and method: The extent of corporate tax transparency disclosures in the corporate reports of 112 companies, listed on the Johannesburg Stock Exchange (JSE) on 28 February 2022, was assessed using a content analysis. The correlation between the ESG ratings and the extent of corporate tax transparency of these companies was then explored through correlation analysis. Results: The study provides evidence of significant correlation between overall ESG ratings and corporate tax transparency. However, no correlation was found between the ratings achieved in the governance category, or the transparency and reporting subcategory and corporate tax transparency. The latter might, however, be explained by the negatively skewed distributions of the ratings achieved in the governance category and the transparency and reporting subcategory. Contribution and conclusion: The study provides persuasive evidence that ESG ratings can be used as indicators of transparent corporate tax practices. It might provide valuable insight to boards of companies about the correlation between ESG ratings and the transparency of tax practices, encouraging them to incorporate tax governance as part of the ESG agenda. Additionally, it may be utilised by investors when making investment decisions.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"32 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87062556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-18DOI: 10.4102/sajems.v26i1.4900
Sizwe Khoza, C. Mafini, Welby V. Loury Okoumba
{"title":"Corrigendum: Lean practices and supply-chain competitiveness in the steel industry in Gauteng, South Africa","authors":"Sizwe Khoza, C. Mafini, Welby V. Loury Okoumba","doi":"10.4102/sajems.v26i1.4900","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4900","url":null,"abstract":"","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"22 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84486841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-25DOI: 10.4102/sajems.v26i1.4866
Miriam B. Dikuua, W. Maroun, W. van Zijl, A. J. Ram
Background: Corporate scandals have resulted in decreasing levels of confidence in the audit profession so that audit quality is under finer scrutiny.Aim: This article has explored the role external audit regulation in Namibia plays in ensuring the quality of its financial statement audits.Setting: The opinions of audit and regulation experts in Namibia were examined.Method: A mixed-method approach, grounded in an interpretive epistemology, was employed. A correspondence table was developed, using the current literature. The opinions of audit and regulation experts on the effect that external regulations have on audit quality were then sought, using correspondence analysis and interviews.Results: The primary themes of audit quality from a regulatory perspective are maintaining independence and consulting on complex audit matters, the employment of competent members in the engagement team and a culture of quality, driven by firm leadership. It is further revealed that administrative functions play a vital role in contributing to the quality of an audit.Conclusion: A conceptual model, linking regulation and audit quality, is presented. Independence is considered the cornerstone of the audit profession, while regulations are relevant to independence. Regulators may consider introducing measures such as rotation of audit firms or the disclosure of audit tenure in annual financial statements.Contribution: This is the first research of its kind in Namibia. It is helpful to regulators and audit practitioners because it allows them to gain a better understanding of whether the current regulations adequately enhance audit quality, instead of being perceived as a ‘tick-box’ exercise.
{"title":"Audit regulation and its relevance for audit quality in Namibia","authors":"Miriam B. Dikuua, W. Maroun, W. van Zijl, A. J. Ram","doi":"10.4102/sajems.v26i1.4866","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4866","url":null,"abstract":"Background: Corporate scandals have resulted in decreasing levels of confidence in the audit profession so that audit quality is under finer scrutiny.Aim: This article has explored the role external audit regulation in Namibia plays in ensuring the quality of its financial statement audits.Setting: The opinions of audit and regulation experts in Namibia were examined.Method: A mixed-method approach, grounded in an interpretive epistemology, was employed. A correspondence table was developed, using the current literature. The opinions of audit and regulation experts on the effect that external regulations have on audit quality were then sought, using correspondence analysis and interviews.Results: The primary themes of audit quality from a regulatory perspective are maintaining independence and consulting on complex audit matters, the employment of competent members in the engagement team and a culture of quality, driven by firm leadership. It is further revealed that administrative functions play a vital role in contributing to the quality of an audit.Conclusion: A conceptual model, linking regulation and audit quality, is presented. Independence is considered the cornerstone of the audit profession, while regulations are relevant to independence. Regulators may consider introducing measures such as rotation of audit firms or the disclosure of audit tenure in annual financial statements.Contribution: This is the first research of its kind in Namibia. It is helpful to regulators and audit practitioners because it allows them to gain a better understanding of whether the current regulations adequately enhance audit quality, instead of being perceived as a ‘tick-box’ exercise.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"7 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91100326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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