Scholarly Publication

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    The Economic and Institutional Determinants of International Tourism Demand in The Ecowas Region
    (Department of Accounting and Finance, Kwara State university, Malete, 2019) Jimoh, Sodiq Olaiwola & Gold, Nusirat O
    This study examines the economic and institutional determinants of international tourism demand in the Economic Community of West African States (ECOWAS) region. The study employs a static panel regression model using annual data between the years 2000 and 2015 across all countries in the West African region. The empirical result suggests that real effective exchange rate, level of corruption, income of international tourists, relative price of tourism and insecurity have a significant impact on the level of tourism demand in the ECOWAS region at 1%,10%,1%,1% and 5% significant level respectively. The signs of the parameters of the variables show that income and political instability have positive impact on the tourism demand while relative price, corruption and insecurity have negative impact on the tourism demand in the region. The study recommends government, authorities in charge of crime prevention (security agencies) and other key players (both private and public) to team up and map out plans to tackle terrorism and insecurity in the West African region; the region should consider adopting single currency to stabilize prices; and ensure effective communication is maintained so that tourists are adequately informed about dangerous zones.
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    Understanding accounting professionals’ intention to adopt robotic process automation: a TOE-based empirical assessment from an emerging country
    (Frontiers Media SA, 2026) Gold, Nusirat O; Coovadia, Husain; & Thipe, Katlego
    The proliferation of the Fourth Industrial Revolution (4IR) is transforming the accounting landscape, with technologies such as Robotic Process Automation (RPA) changing the face of traditional accounting processes. This study investigates the level of RPA adoption among accountants in South Africa and examines how technological–organizational–environmental (TOE) factors influence the behavioral intention of RPA adoption. The study employed an exploratory cross-sectional survey comprising responses from 100 professional accountants in practice to analyze its data, combining descriptive statistics with a multiple linear regression model supported by correlation tests to determine significant predictors of RPA adoption intention. The robustness of the model, which was verified by multiple pre- and post-analysis checks, indicated that institutional support, particularly normative pressure, has the strongest influence on adoption intention, with an adjusted R2 value of 0.27 highly significant. This highlights the crucial role that organizational readiness, managerial support, and technology readiness play in enabling RPA adoption. On the other hand, mimetic pressure showed a negative influence, indicating that the industry-wide adoption of RPA technology may raise concerns and anxiety about job displacement. Overall, the findings reinforce the importance of organizational capacity-building in fostering RPA adoption while also revealing the complexity of environmental and technological factors that influence the adoption decisions of professional accountants in a developing-economy context. The findings support SDG 9 by emphasizing capacity building and inclusive digital transformation.
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    Critical thinking development in a Quality Matters-based online learning: student insights from a South African higher education context
    (Frontiers Media SA, 2025) Gold, Nusirat O; Coovadia, Husain; & Mahmood, Tasneem
    Introduction: The transition in learning mode from traditional systems to online modes is attracting continuous attention globally. For quality assurance, universities are increasingly adopting online teaching design structured using standards like the “Quality Matters” (QM) rubrics, which are aimed at ensuring continuity and greater accessibility to education. This study investigates students' perception of the impact of online learning designed using QM on critical thinking (CT) development among accounting students at a South African university. Despite the widespread adoption of the QM for online learning platform design, research investigating its specific influence on CT is scarce. Grounded in the constructivist learning theory and the technology acceptance model, the research investigates four key objectives: the impact of QM-aligned online courses on CT, the effectiveness of structured course design in enhancing CT, the role of technology and institutional support in bridging the digital divide, and strategies for optimizing online learning components to foster CT. Method: Using data gathered through a structured questionnaire, the study employed principal component analysis (PCA) to identify six thematic components that significantly contribute to fostering CT development. Result: Notably, the significance of engaging resources, course clarity, learner interaction, feedback, and technology accessibility. The findings underscore the importance of well-structured, accessible, and engaging online platforms. They also highlight that technology and institutional support are pivotal to fostering CT development. Discussion: Although limited to a single institution and relying on self-reported perceptions, the study offers valuable insights into optimizing online course design. Therefore, this study provides recommendations for educators, institutions, and course developers and offers a foundation for future research across diverse educational contexts.
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    Exploring robotic process automation adoption among accounting professionals in South Africa: Application of the UTAUT model
    (Universitas Muhammadiyah Yogyakarta, 2026) Thipe, Katlego; Gold, Nusirat O; & Coovadia, Husain
    Research aims: The rapid advancement of robotic process automation (RPA) technologies presents significant transformation opportunities for the accounting profession, yet adoption rates remain inconsistent across different contexts. This study investigates factors influencing RPA adoption among accounting professionals in South Africa, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Design/Methodology/Approach: Using descriptive and inferential statistics, the study analysed quantitative and qualitative data gathered from 100 accounting and auditing professionals. Research findings: Findings revealed Social Influence as core predictor while skills and training gaps, resistance to change, and resource constraints were notable barriers. A significant awareness-implementation gap was also observed for RPA knowledge versus usage. Theoretical contribution/Originality: This study contribes theoretically by demonstrating that social legitimation may outweigh technical performance in professional settings within emerging markets, a contexts where peer validation and collective professional endorsement are crucial. By theorizing awareness- implementation paradox, it noted that attitude and knowledge are vital yet, insufficient for behavioural change. Additionally, it provides context-sensitive validation of UTAUT constructs from an emerging economy. Practitioner/Policy implication: The findings reinforce technology-centric adoption, with professional services contexts exhibiting unique dynamics. Overall, it highlights prioritizing social factors, management endorsement and peer advocacy as implementation strategies for RPA adoption over technical features. These findings provide evidence-based guidance for organisations and professional bodies seeking to advance RPA adoption within the South African accounting professional context
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    Building an ethical artificial intelligence corporate governance framework for the integration of emerging technologies into business processes
    (Routledge, 2025) Coovadia, Husain; Marx, Ben; Botha, Ilse; & Gold, Nusirat O
    Purpose: To develop an ethical artificial intelligence (AI) corporate governance (CG) framework to guide South African business leaders in deploying and integrating AI into business processes, thus providing practical guidance to ensure responsible, transparent, and stakeholder-centric AI adoption. Motivation: AI governance remains largely underdeveloped across Africa, particularly in South Africa, where businesses experience significant dilemmas in adopting and implementing an ethical AI framework. This study addresses that gap by developing a structured approach to ethical AI CG that supports responsible business practices. Design/Methodology/Approach: A sequential mixed-methods approach was employed, combining a systematic literature review based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, with quantitative insights from a questionnaire. Main findings: The study identified five essential elements for an effective ethical AI CG framework, namely transparency, machine bias, privacy, beneficial AI, and responsible AI, all of which must be stakeholder-centric. Practical implications: A robust ethical CG framework tailored for South African business environments will encourage ethical AI adoption, strengthen adherence to the King IV Code, and enhance stakeholder trust while mitigating AI-driven risks inherent in technologies. The study emphasises continuous monitoring, stakeholder engagement, and compliance with legal frameworks like the Protection of Personal Information Act (POPIA). While the framework is tailored for South Africa, its principles can enjoy broader applications in other African business contexts. Novelty/Contribution: This study developed a novel ethical AI CG framework for South African businesses using a sequential mixed-methods approach incorporating stakeholder views.