Browsing by Author "Khumalo, Qondeni Penelope."

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Impression management observation in chairman statements in JSE Top 40 listed companies.
(2021) Phesa, Masibulele.; Sibanda, Mabutho.; Khumalo, Qondeni Penelope.
The study examined whether impression management exists in the Top 40 Johannesburg Stock Exchange (JSE) listed companies based on narrative disclosure in chairman’s statements. Based on market share, the JSE Top 40 listed companies represent more than 80% of the market share of all companies listed on the JSE, and the chairman’s statement is regarded as one of the most read portions although it is not required by the International Financial Reporting Standards (IFRS). Content analysis was used to analyse integrated reports of the JSE Top 40 listed companies. The reports constituted the data of the study. Impression management was examined from the length of the chairman’s statement, use of passive sentences, use of personal reference, and the sentiment shown in disclosure tone. The study shows that the JSE Top 40 listed companies partake in impression management. Furthermore, unprofitable companies used more personal references than profitable companies did, whereas profitable companies used more positive sentiments than unprofitable companies. The study provides insight on selective voluntary disclosure tactics used by management of the JSE Top 40 listed companies in the quest for legitimacy. The study also adds to the discourse on corporate reporting by public companies and to debates within the legitimacy theory.
Students’ perspective on the effectiveness of the third-year accounting project in developing SAICA competencies.
(2019) Khumalo, Qondeni Penelope.; Essa, Shazia.; Sibanda, Mabutho.
Examiners have identified gaps in certain pervasive and technical skills when analyzing students’ answers for the South African Institute of Chartered Accountants’ (SAICA) Initial Test of Competency (ITC). It has been observed that students are not able to apply logical thinking, argue and reach conclusions on issues, which are some of the skills expected from the profession. This results in newly-qualified chartered accountants (CAs) being under-prepared to work in the industry. This study aimed to establish students’ perceptions of how the University of Zululand’s (UniZulu) third-year Bachelor of Commerce in Accounting Studies project enhanced these competencies in preparation for the CA qualification. The project aims to develop the personal attributes and professional skills set out in the SAICA Competency Framework. Personal attributes include working effectively as a team, planning, effectively managing the project and treating others professionally. Professional skills involve gathering, analyzing and critically interpreting information and ideas in order to make sound decisions to solve problems and communicate effectively. A quantitative approach was employed and the study population consisted of third-year UniZulu Accounting students. A questionnaire was developed to address the identified issues. The study’s results that are supported by the literature indicate that working on projects is a more effective tool than lectures in developing these competencies and enhancing students’ understanding of the profession’s requirements.