Corporate service perceptions on King IV good governance compliance in Buffalo City Metropolitan Municipality

Good governance is a critical component of efficient public service delivery, and its principles are vital for ensuring transparency, accountability, and sustainability within municipal structures. The King III Report on Governance provides a framework for sound governance practices in both public and private sectors in South Africa. This study examines the perceptions of corporate services within Buffalo City Metropolitan Municipality regarding their compliance with the King III principles of good governance. The research adopts a qualitative approach, employing interviews and document analysis to explore the understanding, implementation, and challenges of adhering to King III principles within the corporate service divisions of the municipality. Key areas of focus include ethical leadership, stakeholder engagement, risk management, and integrated reporting. Findings suggest a mixed perception of compliance levels among corporate service personnel. While there is a general awareness of the King III principles, implementation is hindered by systemic challenges such as limited resources, insufficient training, and inconsistent monitoring mechanisms. Moreover, the study highlights a gap between policy frameworks and practical application, as well as the impact of political influences on governance processes. Despite these challenges, the study identifies positive strides made by the municipality in areas such as stakeholder consultation and ethical leadership initiatives. It recommends targeted training programs, improved resource allocation, and the establishment of independent governance monitoring committees to enhance compliance with King III principles. This research contributes to the broader discourse on governance in local government and underscores the need for a strategic and holistic approach to embedding good governance principles within municipal operations. The findings are relevant to policymakers, municipal administrators, and governance practitioners seeking to foster a culture of accountability and transparency in local government structures

Adoption of Artificial Intelligence (AI) in digital marketing to improve the performance of small retail businesses in Cape Town

This study examines how Artificial Intelligence (AI) adoption in digital marketing enhances the competitiveness of small retail businesses (SRBs) in Cape Town, South Africa. Guided by an integrated Technology–Organisation–Environment (TOE) and Unified Theory of Acceptance and Use of Technology (UTAUT) framework, a systematic review following PRISMA 2020 guidelines was conducted across eight databases, resulting in the inclusion of 37 empirical and conceptual studies published between 2015 and 2025. Findings show that AI adoption remains modest, with only 39% of small businesses planning to develop internal AI capabilities by 2025. The most common entry points are ChatGPT, text-to-image generators, predictive analytics systems, and WhatsApp-based chatbots. Businesses using these tools reported an average 11% increase in sales and a 28% reduction in marketing costs within six months. However, adoption is constrained by infrastructure challenges (patchy broadband, power cuts, high cloud costs), organisational limitations (low digital literacy, managerial scepticism, fear of automation), and socio-cultural barriers (language diversity and customer mistrust of chatbots). This study provides the first Cape Town-focused synthesis linking AI adoption to SME competitiveness through the TOE–UTAUT framework. It recommends policy measures to improve digital infrastructure and data governance, practical initiatives to strengthen AI literacy and ethical awareness, and theoretical extensions to contextualise socio-cultural dimensions of AI use. Collectively, these insights contribute to advancing inclusive, trust-based digital transformation in Cape Town’s small business ecosystem

English first additional language learning through parental input

The learning process of a new language implies many different aspects to be considered and one of those aspects is the social component, family and society, that is always present in the learning processes. It is important to get to know what those roles are in the specific social context; how families/caregivers are supporting their children and the connection these actions have with academic performance in the English first additional classroom. Thus, this, this paper addressed the following research question: What is the importance of parental input in English first additional language? The aim of the study is to explore parental input in English first additional language. Data was gathered through a systematic literature review, and during the search, only English language was the subject of teaching in settings where English is not the language of the majority. After screening the papers, settled for only those that met all inclusion criteria for data extraction and analysis. Findings revealed that that parents are their child’s first teachers; thus, their involvement in additional language development is critical in enhancing academic performance. As the children’s ?rst learning experiences are tied to their home environment, the parents are important in creating a favourable learning environment for their children. Also, parents who read books with their child before the child goes to school, particularly primary school, and parents who participate in their child’s reading and managing homework outside school hours are the best predictors of academic achievement. However, some parents in disadvantaged communities had literacy challenges, thus unmotivated to assist their children with homework, unlike the educated parents, especially in semi- and urban areas who possess some   academic knowledge to manage EFAL homework

Continual struggle to minimise persisting accounts of corruption and financial misconduct in South Africa

Corruption is a pandemic that gradually undermines governmental structures and has precipitated the downfall of numerous governments. This article stems from a research inquiry: What is the magnitude of financial malfeasance within the South African public sector? The study aimed to investigate instances of financial malfeasance inside a certain state-owned enterprise. The qualitative research approach involved a desktop examination of existing literature and official records from government departments and public entities to assemble and assess the data. The research examined the extent and underlying causes of financial misconduct and corruption through an exploratory design. An examination of official records verifies the existence of multiple anti-corruption statutes currently enforced in South Africa, including the Prevention and Combating of Corrupt Activities Act (PCCA), Public Audit Act (PAA), Public Service Commission Act (PSCA), Special Investigating Unit and Special Tribunal Act, Municipal Finance Management Act of 2003, and the Public Finance Management Act (PFMA). These Acts are designed to mitigate and eliminate corruption. These measures enable the South African public sector to establish and execute policies aimed at eradicating corruption. Four supplementary initiatives are presently implemented in South Africa: the National Anti-Corruption Strategy 2020–2030, the National Development Plan 2030, autonomous anti-corruption agencies, and whistleblower protection measures. Anti-corruption organisations in the country include the Financial Intelligence Centre, the National Anti-Corruption Hotline, the National Prosecution Authority, the South African Police Service, and the Department of Cooperative Governance and Traditional Affairs, among others. None of these measures could have diminished corruption and financial wrongdoing to the intended levels. The article examines incidents of corruption and financial malfeasance in South Africa, with particular emphasis on Eskom, a state-owned organisation (SOE). Significant corruption and financial malfeasance have transpired in South Africa during the past three decades. The findings indicate that the major corruption issues addressed include political interference, state capture, the Zuma-Gupta relationship, the latest de Ruyter interview, and related procedures. The paper presents comprehensive policy proposals to address and mitigate corruption within the public sector based on the findings. The practical implication is to aid policymakers in ensuring that the government engages all pertinent stakeholders to realise its objective of "no corruption.

Artificial intelligence utility perceptions among South African students and graduates

The objective of the study was to examine the perceptions of the efficacy of artificial intelligence (AI) in improving work performance between final-year students and recent graduates. The study employed a quantitative research methodology involving the gathering of quantitative data from two participant groups. The first group consisted of thirty representatives from final-year students across the six university faculties, while the second group comprised thirty recently employed graduates from the same universities. The students were instructed to engage with their peers in the faculties and thereafter evaluate their judgements of the utility of AI, considering both their own perspectives and those of their colleagues. The evaluations were assigned using a semantic differential scale ranging from 1 to 10. The Mann-Whitney test was conducted to determine if the difference in perspectives between the two groups was significant. Engagement in industry and the utilisation of AI enhance perceptions of its utility. Employees were more inclined to believe that AI can improve workplace performance, whereas final-year students expressed scepticism. It is advisable for higher education institutes

The role of infrastructure maintenance in reducing electricity outages in eThekwini municipality

This study investigates the role of infrastructure maintenance in addressing persistent electricity outages in the eThekwini Municipality, in Metropolitan Municipality in KwaZulu Natal, South Africa.  The research identifies that aging infrastructure, poor maintenance practices, and inadequate resource allocation are significant contributors to the rising frequency and duration of power disruptions across the municipality.  The impact of these outages includes economic losses, traffic disruptions, increased crime, and health risks, particularly for residents reliant on home-based medical care.  The study adopted a Systematic Literature Review (SLR) methodology, using thematic analysis to identify recurring patterns, themes, and knowledge gaps related to electricity infrastructure maintenance. Key findings revealed that poor planning, limited budgetary support, skills shortages, infrastructure vandalism, and theft exacerbate the crisis.  The research achieved its objectives by highlighting the relationship between infrastructure reliability and effective maintenance practices its father proposed a set off extendable recommendations including increased investment and preventative maintenance workforce training the adoption of smart grid technologies and community engagement to reduce vandalism and illegal connections these strategies aim to improve network reliability and service delivery while addressing the social political tensions that result from frequent power failures

Productivity improvement model for government printing works: a South African perspective

Customers’ demand for printing industry to be more productive and compete globally in relation to delivery, cost, quality and use of technological factors is one of the factors which have a possible impact on productivity. Printing establishments through the South African printing industry have a major role to play in the country’s economy. Printing industry is characterised by overloading, inefficiency and ineffectiveness affecting overall organisational performance. The purpose of this study is to examine the factors influencing productivity improvement practices and develop productivity improvement model to improve printing division. This study follows a qualitative research approach as it is an exploratory research technique used to understand the underlying reasons, perceptions and motivations of individuals in solving a problem. A sample of Government Printing Works’ (GPW) employees directly involved in the printing, finishing and packaging of Higher Education and Training examination question papers located in Pretoria, City of Tshwane municipality participated in this study. A number of critical success and barriers to productivity improvement practices are identified.  Barriers factors include poorly designed process; poorly designed layout; poor quality materials; lack of effective maintenance plans; unsatisfactory planning; supplier inefficiencies and customer inefficiencies were the major causes of low productivity in the GPW. This comprehensive and holistic framework can assist government printing employees’ and lean practioners’ in their lean manufacturing implementation journey systematically and improve the organisation’s performance

The impact of secondary school accounting on the performance of financial accounting students: a rural comprehensive university

This study examines the influence of high school accounting instruction on the academic performance of first-year financial accounting students at a rural comprehensive university. In the context of South African higher education, students frequently gain admission to accounting diploma or degree programs without prior secondary school accounting instruction, prompting questions regarding the impact of previous accounting knowledge on university performance. Current research presents inconclusive findings, with certain studies demonstrating no significant association between high school accounting experience and university achievement, whereas others indicate a favourable correlation. Significantly, a research gap exists for rural comprehensive institutions, which cater to a heterogeneous student body and are inadequately represented in existing studies. This study recruited all first-year accounting students at a rural institution to ascertain the correlation between high school accounting education and university performance. The results suggest that past study of accounting in high school does not significantly influence students\u27 success in first-year accounting courses, indicating that high school accounting knowledge does not immediately improve academic results at the university level. Nonetheless, the data indicate that students who excelled in high school accounting are likely to also succeed in their first year of university accounting, implying that high school achievement may be a valuable predictor of university performance, even if it does not directly affect overall outcomes. The study\u27s shortcomings encompass its concentration on a singular rural institution and the omission of second- and third-year students, so constraining the extent and generalisability of the findings. These constraints underscore the necessity for future investigations encompassing multiple institutions, longitudinal monitoring of students\u27 academic advancement, and comprehensive variable analysis to elucidate the intricate factors affecting student success in rural South African higher education, especially within accounting programs

Factors influencing the adoption of a blockchain-based tax system for MNEs operating in developing economies

The purpose of this article is to establish factors influencing the adoption of a Blockchain-based tax system for MNEs operating in developing countries. The study was prompted by the fact that the MNEs are a significant contributor to many developing countries. Yet, there is a noticeable gap in literature regarding the factors influencing the adoption of the block-based tax system. By analysing related literature, this research aims to identify the primary drivers of Blockchain-based tax systems. The study adopts a systematic literature review approach, encompassing the analysis and synthesis of relevant literature and authoritative reports. Fifty-five [55] articles were analysed and reviewed. The article found that the adoption and implementation of a Blockchain-based tax system is influenced by technology, regulatory and legal, economic and financial, organisational and human, and contextual factors. In addition, the paper delved into challenges faced by the MNEs and tax authorities that hamper the implementation of the aforementioned technology. A myriad of challenges identified include the lack of preparedness due to lack of digital infrastructure, skills gaps, laws and policies that do not foster innovation and economic growth and the fear of the unknown. This paper recommends training and capacity-building programmes to upskill tax administrators and MNE operators so that they can smoothly embrace emerging technologies with adequate skills and competencies. In addition, there is a need for governments involved to establish legal and regulatory frameworks that foster innovation Also, to close the skills gap, there is a need for collaboration between the industry and academia. The novel contribution of this paper is that it is among studies that have pioneered research on Blockchain-based tax system adoption for MNEs operating in developing countries

Beyond the Firewall: A Critical Analysis of Payment Card Industry Data Security Standard

The Payment Card Industry Data Security Standard (PCI DSS) was introduced in 2004.  It aimto strengthen payment card security and reduce fraud through a set of global requirements for entities that process, store, or transmit cardholder data. Despite widespread adoption, payment card data breaches remain common, raising questions about the effectiveness of PCI DSS as a comprehensive security solution. Institutional theory is used to explain how organisations may adopt PCI DSS for symbolic legitimacy rather than substantive security, leading to a disconnect between formal compliance and operational resilience. By reviewing academic literature, industry reports and case studies, including regional perspectives from South Africa and Botswana, this paper examines the challenges of PCI DSS. Findings show that big breaches often happen when companies fail to follow the PCI DSS. The study further shows that, in some cases, firms that pass compliance checks may still be at risk since audits may not capture real-world weaknesses in their everyday security practices. Despite its importance, PCI DSS faces notable limitations. Compliance can be resource-intensive, requiring significant financial, human and technical investment, which poses challenges mostly for smaller organisations. Further, the standard often lags behind evolving cyber threats, creating a gap between formal compliance and actual security effectiveness. Based on the findings, this paper suggests that PCI DSS should not be seen as a complete solution; companies require additional compliance to guard their safety. The study recommends the strengthening of the PCI DSS to incorporate emerging technologies, shifting focus from compliance to resilience and fostering a security culture supported by adaptive monitoring and regional enforcement