Research articles (Dept of Accounting & Finance)
http://hdl.handle.net/10311/78
2024-03-29T01:36:22ZKnowledge sharing behaviour and demographic variables amongst secondary school teachers in and around Gaborone, Botswana
http://hdl.handle.net/10311/1155
Knowledge sharing behaviour and demographic variables amongst secondary school teachers in and around Gaborone, Botswana
Mogotsi, I.; Boon, J.A.; Fletcher, L.
The purpose of this study was to investigate the relationships between knowledge sharing behaviour and the demographic variables gender, age, organisational tenure and professional tenure. Following a correlational survey approach, the study sourced its data from senior secondary school teachers in and around Gaborone, Botswana. Knowledge sharing behaviour was measured using an instrument sourced from the extant literature. No statistically significant relationship was detected between knowledge sharing behaviour and gender, age, or professional tenure. Only organisational tenure weakly negatively correlated with knowledge sharing behaviour. Thus, according to these findings, demographic variables do not appear to be important determinants of knowledge sharing behaviour.
2011-11-25T00:00:00ZInformation regulation in consumer credit markets– determinants of financial information oversupply
http://hdl.handle.net/10311/1087
Information regulation in consumer credit markets– determinants of financial information oversupply
Biza-Khupe, S.
Financial information regulation forms an integral part of consumer financial
markets, while market efficiency provides a measure of the aptness of any financial
regulatory architecture. There has been a noticeable shift in paradigm in financial
information regulation globally. Many governments are demanding increased financial
information disclosures from financial institutions to investors and borrowers. To the extent that the Global Financial Crisis (GFC) has been attributed to a lax financial regulatory regime, there has been an increased propensity for control and disclosure. This stance has gained impetus despite evidence suggesting that increased financial information disclosures breed information oversupply. Information oversupply adversely effects individuals’
rationalisation and financial decision-making processes, a matter which impedes on the
overall market efficiency. Despite the proliferation of financial information oversupply in
consumer financial markets, this phenomenon has remained relatively unexplored. This
paper contributes to the literature by conducting an empirical exploration of the
determinants of financial information oversupply emanating from the prevailing
information regulatory regime. A model incorporating both the psychological and cost/benefit theoretical streams is proposed and tested using data collected from Melbourne
residents in Australia. The Cost of Information Search and Prior Memory Structure were found to significantly influence the dependent variable, while the dependent variable did not significantly relate to Credit Experience and Age. The implications of the study are
discussed and areas for further research suggested.
2011-01-01T00:00:00ZThe impact of income tax rates (ITR) on the economic development of Botswana
http://hdl.handle.net/10311/1085
The impact of income tax rates (ITR) on the economic development of Botswana
Bonu, N.S.; Motau, P.
Traditional schools of thought advocated the theory of low income tax rates’ influencing economic
development, whereas modern schools of thought propagated the theory of higher income tax rates
producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income
tax rates on economic growth. In this study various parameters were taken into account including income tax rates, income tax revenue, total revenue and GDP of the country in the nominal and real
value of the money. It was located that low income tax rates boosted the economic growth of Botswana.
2009-04-01T00:00:00ZThe small business audit : problems faced by auditors in selected SADC countries
http://hdl.handle.net/10311/1060
The small business audit : problems faced by auditors in selected SADC countries
Iwisi, D.S.; Kitindi, E.G.; Basson, N.
Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing.
2007-01-01T00:00:00Z