Faculty of Commerce, Innovation and Technology

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Straitening The Audit Expectation Gap In Zimbabwe’s Public Sector: Doing Things Right Versus Doing The Right Things
(2023) Joe Muzurura; Emmanuel Mutambara; Leo Mataruka
The rapid metamorphoses in Zimbabwe’s public sector have intensified the concerns of the widening audit expectation gap between the public and the country’s supreme audit institution (SAI). Zimbabwe has been battling systemic corruption, pervasive fraudulent activities and weak finance management in the public sector. As a consequence, three critical issues have morphed up; the litigation risks created by the auditor expectation gap, loss of trust and erosion of public confidence in the country’ SAI. The main aim of this study was to explore strategies that can be used to diminish the audit expectation gap in Zimbabwe and re-establish public buoyancy, conviction and public value of external audits. Qualitative data was collected using a combination of one brainstorming session and a focus group discussion made up of civil society organisations, accountants, audit professionals, academics and members of the public. Our findings demonstrate the need for policy makers to extend the remit of the country’s SAI to go beyond forming opinions of truthfulness and fairness of fair statements, but also to assume responsibility for detecting public corruption and fraud in the public sector. The study recommends that external auditors should produce reports that engender public trust, public sector accountability, public value and sustainable use of public resources. Hence, there is an imperative need to amend various laws that govern the SAI to bring them in tandem with international best audit standards.
The adoption of E-learning systems in Zimbabwe’s universities
(International journal of educational research and development, 2021-06-02) Muzurura Joe; Mataruka Leo T.; Nyoni Josphat
The education system in Zimbabwe’s universities is rapidly metamorphosing, driven by technological progress, heightened competitiveness among universities, hence the need to find new sources of distinctive competences using e-learning systems. Non controllable events such as effects of climatic changes and transboundary pandemic diseases on traditional education have been disrupting the traditional learning systems. As a result, universities are trying to augment traditional teaching and learning processes and practices by embracing e-learning systems. The purpose of this research was to examine factors that influence the probability of adopting of e-learning systems in Zimbabwe’s universities. E-learning systems have steadily risen to become critical tools for effective and inexpensive way of efficient education delivery, knowledge discovery and sharing among lecturers and students. E-learning systems have the potential to improve learning outcomes of users whilst also enriching and perpetuating needed cognitive and effective skills of users. Quantitative data was collected using a structured questionnaire from a randomly selected sample of 50 university students in Harare students. The data was analysed using multinomial logistic regression equation with three dependent variables; Adopt; Not Adopt and Defer Adoption of e-learning systems. The probability of adopting e-learning systems in Zimbabwe’s universities is affected by social influence, perceived control, perceived usefulness, and ease of use, facilitating conditions, performance expectance, attitude and costs. The findings also show perceived usefulness, perceived enjoyment affect the likelihood of deferring the adoption of learning system relative to not adopting. The study recommends crafting of policies that reduce complexity and cost of using e-learning systems whilst at the same time adopting add-ons that enhances relative advantages, compatibility with traditional systems, and performance expectance of users. The study contributes to literature by extending the Technology Acceptance Model and Theory of Planned Behaviour using a polychotomous regression technique to examine factors that enables the probability of using e-learning system.
Information system management and Zimbabwe manufacturing firms performance
(International journal of multidisciplinary research and analysis, 2023-03-03) Mataruka , Leo T.; Muzurura Joe; Mkumbuzi Walter P.
There has been extensive research on how information communication technology (ICTM) management competencies might increase operational effectiveness. This study examined the impact of management ICT on the internal operations of a business, blending resource-based view (RBV) and dynamic capabilities theory (DCT) perspectives. The analyses in the study cover ICT support for management decision-making abilities on Harare's manufacturing operational firms' performance (OPF). Sustainable competitive advantage (SCA) is a mediator in the research model to enhance the firm's performance—data from 201 managers employed by the manufacturing firm informed the findings. The research hypotheses were tested using structural equation modelling (SEM) that was analysed using SPSS version 24 and AMOS version 21. The results reveal that investment in ICT should be linked to firms' core competencies to maximise firms' value. The results also indicate that effective management of ICT significantly impacts business performance by helping firms achieve sustainable competitive advantage. The study contributes to the literature by combining the RBV and DCT perspectives to explore the impact of ICT competencies on manufacturing firms' performance. The paper recommends that manufacturing firms in Zimbabwe invest more in information communication technology to compete effectively in global markets.

Faculty of Commerce, Innovation and Technology

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