Learning Management Systems (LMS) have the ability to transform learning experiences of students in Higher Education Institutions (HEI). In addition to the developmental benefits, LMS assist teaching and learning during student unrests, a common feature in historically disadvantaged institutions in South Africa. Regardless of the benefits of LMS platforms such as Blackboard, the utilisation by university students at the institution under study has been very low. Applying cross sectional electronic survey, this study identifies the key factors influencing technology adoption, as identified in the General Extended Technology Acceptance Model for E-Learning (GETAMEL), behind perceived ease of use and perceived usefulness in the adoption of technology. A sample of 125 students at a historically disadvantaged institution in South Africa was considered for the study. Data was collected to understand their perceptions on use of Blackboard Learning Management System (BB) for learning. Data was analysed with SmartPLS statistical analysis software. Results show that perceived ease of use of BB is influenced by computer self-efficacy, computer amusement and computer anxiety whilst perceived usefulness of BB is influenced by subjective norm and computer enjoyment. The findings also show computer experience to significantly affect computer self-efficacy and computer self-efficacy to affect computer enjoyment. The article presents the external factors that affect the usage of LMS at one of the historically disadvantaged HEI in South Africa. HEI leadership has to prioritise the identified external factors to increase chances of acceptance and utilisation of Blackboard by learners.

Gender difference in how technology is used has been a long-time concern in education. This study examined the impact of the rapid transition from face-to-face learning to remote learning (RL) for students of selected higher education institutions in South Africa. The study employed a quantitative census sampling method as an electronic questionnaire administered to 243 respondents, mainly students enrolled in accounting and finance department in their second, third, and fourth year of study. In designing the questionnaire, ten items from the Technology Readiness Index (TRI 2.0) were adapted to determine the technology readiness of respondents. Furthermore, descriptive statistics were used to establish the common Information and Communications Technology (ICT) tools, platforms, and teaching approaches adopted by lecturers and estimate the technological readiness of students. This article revealed some challenges encountered by students while schools were closed due to the lockdown measures to contain the COVID-19 virus. From the findings in this study, it can be seen that male students are more likely to adjust faster than female students to RL. This result is consistent with some of the findings in the literature. Learning from home or other environments outside the university has been proven ineffective as students can get easily distracted by external factors that can affect their learning and understanding. This becomes more difficult for female students, especially in Africa, where it is believed that specific responsibilities are for girls. Statistically, there is a high level of anxiety among female students. This can be attributed to the exceptional living conditions and situations during the ongoing pandemic, such as uncertainty of the future, social isolation, challenges of RL, childcare, babysitting, and gender-based violence. The study recommended that policymakers introduce policies that address students’ challenges, especially female students while working from home.

Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones. Objectives: This study predicts the effect of TCCs on performance of small businesses using the survival index value model (SIV^®). The intention is to determine if TCCs have a statistically significant effect on the performance of small businesses. Method: A self-administered questionnaire was emailed to randomly selected contractors registered in classes 3 and 4 of the Construction Industry Development Board to solicit responses. Paired samples t-tests, Pearson correlation coefficient tests, regression tests and structural equation modelling were carried out on the 83 responses obtained. Results: Data analysis, using STATA data analysis and statistical software, depicted TCCs to have a significant effect on the performance of small businesses. Internal TCCs were found to have the heaviest burden on small businesses, and thus had the strongest impact on performance. External TCCs were found to have a negative effect on business performance. Conclusion: The article recommends proper tax planning for small businesses to enjoy the benefits associated with TCCs and minimise the negative effects. To improve on their performance, small businesses are advised to undertake tax tasks in-house.

Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of small businesses in the construction industry of South Africa. Motivation for the study: Small businesses in the construction industry face many challenges that result in low-profit margins, poor performance and eventually failure. Tax compliance costs are one of the factors behind poor performance and failure, as often cited by small businesses, and as such warranted an investigation into the factors that drive the costs. Research design, approach and method: Data were collected using self-administered questionnaires that were emailed to contractors in classes 3 and 4 of the Construction Industry Development Board’s register. A total of 83 usable questionnaires were returned and analysed using the structural equation modelling function of STATA data analysis and statistical software. Main findings: Statistical tests performed revealed that business size, age, method of settling tax obligations and qualifications of the tax preparer drive tax compliance costs of small businesses in the construction industry. Practical/managerial implications: Empowerment of employees and owners engaged in tax tasks, through formal education and tailor-made training, reduces the tax compliance burden and improves the performance of small construction businesses. Contribution/value-add: The results of the study could assist business owners and managers in the construction industry in identifying efficient tax approaches that could minimise the tax compliance costs burden. They also assist with better planning by government departments in terms of the kind of tax support required by small businesses in the construction industry.

In 2020, the COVID-19 pandemic pushed South African historically disadvantaged institutions, that had not yet reached advanced levels of technology use in teaching and learning, to find immediate solutions to salvage the disrupted academic year. Interactions with students, which had predominantly been face-to-face, shifted to various online platforms for lecturers to adopt emergency remote teaching approaches. Most of the lecturers were unprepared or incapacitated to make the shift to online environment. Studies have looked at the online teaching and learning experiences of students and lecturers during the COVID-19 pandemic but very few have taken an autoethographic approach to their inquiry and situated experiences in historically disadvantaged institutions. In this article, as lecturers, we use autoethnographies to provide an account of adjusting to interacting with students online during national lockdowns at a historically disadvantaged institution. The Social Cognitive Theory (SCT) was applied to guide the study. This reflexive approach is valuable, as it captures professional encounters and reflections needed to understand the effects of rapid changes to teaching and learning in response to the pandemic. Given the education disparities that already existed between South African higher education institutions before COVID-19, the article contributes to the discourse on how historically disadvantaged institutions can advance higher standards of teaching and learning to serve students better. Our reflections point to the personal, technical and structural challenges of maintaining regular online interaction. Our findings show that different approaches and techniques were applied to adjust to virtual teaching and learning. As teaching and learning methodologies have the potential to ingrain social inequalities, we made recommendations on how to improve online interactions with students from historically disadvantaged contexts.

This article reports on a study that investigated the impact that scores in prerequisite high school subjects and location had on academic performance of first-time entering students registered for the National Higher Certificate (NHC) Accountancy qualification in the 2012 and 2013 academic years at Walter Sisulu University (WSU), Butterworth campus, South Africa. Using a quantitative approach, the study was a desktop survey where data on 84 students was obtained from the student administration and analysed using descriptive and inferential statistical techniques. the relationship between student academic performance and high school matriculation scores was tested using Pearson correlation tests. to test the impact of high school location, the means of student performances per each identified location were compared using Analysis of Variance. the students’ matriculation scores in accounting were the only factor that was found to have a statistically significant relationship with their academic performance. The findings implied that the students’ high school performance in accounting correlates positively with the performance of NHc Accountancy students. As such, it should be a key admission requirement into the programme if performance in this field is to be improved.