Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Ilomata International Journal of Tax and Accounting International Journal of Social Science and Religion (IJSSR)
Mpofu, Queen
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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A Comparative Review of the Incorporation of AI Technology in Accounting Education: South Africa and Zimbabwe Perspective Mpofu, Queen; Favourate Sebele-Mpofu
International Journal of Social Science and Religion (IJSSR) 2024: Volume 5 Issue 2
Publisher : Indonesian Academy of Social and Religious Research (IASRR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53639/ijssr.v5i2.260

Abstract

The purpose of the study is to provide a comparative review of the incorporation of Artificial Intelligence (AI) in accounting education by the South African and Zimbabwean higher learning institutions. This was prompted by the fact that the extent to which AI has been integrated into education is not known with certainty. The study adopted a systematic literature review approach to systematically search and identify studies, extract, analyse and synthesise information guided by some pre-established guidelines (these could be design, year of publication or findings) or research protocol. To establish valid and reliable results, authors adopted seven steps recommended by the Cochrane Collaboration to conduct a systematic review. The paper findings revealed that the incorporation of AI in accounting education is at infancy phase. Both countries are currently developing an ethical AI framework aligned with their national policy strategies. This implies that the policy on incorporating AI in accounting education is still in motion. In addition, other issues that have hampered the incorporation of AI include the unavailability of digital infrastructure, the digital divide and the lack of educators' and students' education and training on AI technology. This paper recommends collaboration between academic institutions and industry and research institutions to integrate AI education into the curriculum and implement training and development programs to enhance educators' AI literacy.
The Tax Impact Analysis in The Telecommunications Industry among Southern African Countries Mpofu, Queen; Swart, Odette; Masunda, Tariro
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1471

Abstract

Developing countries apply numerous sector-specific taxes to telecommunications. This paper explores the tax burden and implication of multiple taxes on the telecommunications industry’s performance among South African countries. Through a comprehensive examination of the multiple taxes imposed among the countries under study, this study sought to provide an insightful discussion of the impact of multiple taxes on the performance and economic growth of telecoms companies. The aim of the paper is not only to provide a balance assessment and comparisons of tax policies but also to recommend possible ways for regulatory authorities and telecoms services to reap maximum benefits from taxes imposed, including how the different stakeholder groups can navigate the associated challenges effectively. The taxes vary from country to country, and they include Service Excises, Customs and Import Duties, Regulatory Fees, Value-Added Tax and Corporate Income Taxes surcharges. On the downside, challenges of multiple taxes include increased costs, reduced investments, slower expansion and consumer impact. To minimise on the challenges of multiple taxes, this study recommends tax incentives and regulatory stability.
Co-Authors Favourate Sebele-Mpofu Masunda, Tariro Swart, Odette