Abstract in English, Afrikaans and Zulu / The study investigated the effects of social media on mobile money adoption in South Africa and Zimbabwe. The main gap identified in empirical literature is the omission of social media use in technology adoption models and social networking theories. While some theories acknowledge the role of social influences in technology adoption, the social interactions considered therein are not mediated through the internet as is social media. Furthermore, no empirical study has to date focused on how social media influences mobile money technology adoption. Thus, this study deviates from the offline social network analysis approach which is restricted to the neighbourhood effects, physical contact, cell phone calls and text messages where information on mobile money technology is disseminated to an individual’s limited social circle. The secondary data used for the study were obtained from individual responses in the cross-sectional FinScope consumer surveys South Africa 2015 and Zimbabwe 2014 which were conducted and reported by FinMark Trust (2015; 2014). The study employed the binary logistic regression model to estimate the nature of effect. The results of the study indicated that use of social media had a positive and statistically significant impact on mobile money adoption in both South Africa and Zimbabwe. The results also revealed that despite there being a lower internet penetration and social media usage rate in Zimbabwe than South Africa, the use of social media in the former led to a higher rate of mobile money adoption. The study also established that mere use of social media and availability of mobile money technology did not translate to a high adoption rate; instead, availability had to be matched by a demand for the financial services. Additionally, the study found that the interaction of mobile money adoption and use of social media increased the overall mobile money adoption in both countries. The study recommended the implementation of collective policies that increase internet penetration to facilitate increased use of social media platforms and promote mobile money adoption to foster improved financial inclusion in developing countries. / Hierdie studie het die gevolge van sosiale media op die ingebruikneming van mobiele geld in Suid-Afrika en Zimbabwe ondersoek. Die belangrikste leemte wat in empiriese literatuur geïdentifiseer is, is die weglating van die gebruik van sosiale media in tegnologieaanvaardingsmodelle en sosialenetwerkvorming-teorieë. Hoewel sommige teorieë (teorie van beredeneerde handeling; teorie van beplande gedrag; diffusie van innovasie) die rol van sosiale invloede op tegnologieaanvaarding erken, word die sosiale interaksies wat daarin oorweeg word nie deur middel van die internet bemiddel nie, soos wel in die geval van sosiale media. Boonop het geen empiriese studie tot op hede gefokus op hoe sosiale media die ingebruikneming van mobielegeld-tegnologie beïnvloed nie. Hierdie studie wyk dus af van die niegekoppelde sosialenetwerkontleding-benadering, wat beperk is tot die omgewingsgevolge, fisieke kontak, selfoonoproepe en teksboodskappe, waar inligting oor mobielegeld-tegnologie aan ʼn individu se beperkte sosiale kring versprei word. Die sekondêre data wat vir die studie gebruik is, is verkry uit afsonderlike response in die deursnee- FinScope-verbruikersopnames (Suid-Afrika 2015 en Zimbabwe 2014), wat onderneem en bekendgemaak is deur FinMark Trust (2015; 2014). Die studie maak gebruik van die binêre logistiese regressiemodel om die aard van effek te skat. Studiebevindings dui daarop dat die gebruik van sosiale media ’n positiewe en statisties beduidende uitwerking op die ingebruikneming van mobiele geld in sowel Suid-Afrika as Zimbabwe het. Die resultate wys ook dat, ondanks ’n laer internetpenetrasie en sosialemedia-gebruikskoers in Zimbabwe, die gebruik van sosiale media in Zimbabwe tot ’n hoër koers van ingebruikneming van mobiele geld in dié land as in Suid-Afrika tot gevolg het. Daar word verder waargeneem dat die blote gebruik van sosiale media en die beskikbaarheid van mobielegeld-tegnologie nie geredelik omgesit kan word in ’n hoë ingebruiknemingskoers nie; beskikbaarheid moet met ’n vraag na die finansiële dienste gepaard gaan. Daarbenewens toon die studie dat die interaksie tussen mobielegeld-ingebruikneming en die gebruik van sosiale media die oorkoepelende ingebruikneming van mobiele geld in albei lande versterk. Die studie beveel die implementering van beleide aan wat internetpenetrasie verhoog om wydverspreide gebruik van sosiale media te fasiliteer, wat op sy beurt die ingebruikneming van mobiele geld sal bevorder, wat finansiële insluiting sal bevorder. / Ucwaningo luphenyisise imiphumela ye-social media ekwamukelweni kwe-mobile money eNingizimu Afrika naseZimbabwe. Igebe elikhulu eliphawuliwe kwimibhalo yobufakazi ukweqiwa kokussetshenziswa kwe-social media ekwamukelweni kwama-technology adoption models kanye namathiyori e-social networking. Kodwa amanye amathiyori (i-theory of reasoned action; i-theory of planned behaviour; i-diffusion of innovation) amukela indima yemithelela ye-social influences ekwamukelweni kwetheknoloji, ngokusebenzisana kwama-social interactions abonelelwe lapha, awaxhunyaniswa nge-inthanethi, njenge-social media. Kanti-ke futhi okunye, akukho bufakazi bocwaningo kuze kubemanje obugxile kwindlela i-social media enomthelela ngayo kwi-mobile money technology adoption. Ngakho-ke, lolu cwaningo luyehluka kwizinqubo ze-offline social network analysis approach, enezihibe kwimiphumela esondelene nayo, ukuxhumana ngokubamba, ukushayelana izingcingo nge-cellphone, kanye nemilayezo ebhaliwe, lapho ulwazi kwi-mobile money technology lusatshalaliswa kumuntu ngamunye nalabo asondelene nabo. I-secondary data esetshenzisiwe kucwaningo itholakale kwizimpendulo zabantu ngamunye kwi-cross-sectional FinScope consumer surveys (iNingizimu Afrika 2015 kanye neZimbabwe 2014), olwenziwa nokubikwa nge-FinMark Trust (2015:2014). Ucwaningo lusebenzisa i-binary logistic regression model ukulinganisa inhlobo yomphumela. Imiphumela yocwaningo ikhombisa ukuthi i-social media inomphumela omuhle futhi ngomphumela wezibalo ezibalulekile ekwamukelweni kwe-mobile money okwamukelwe kuwo womabili amazwe iNingizimu Afrika kanye neZimbabwe. Imiphumela ikhombise nokuthi, ngisho noma i-inthanethi ingakangeneleli kangako kwezinye izindawo, kodwa izinga lokusetshenziswa kwe-social media eZimbabwe kungaphezulu kuneNingizimu Afrika, ukusetshenziswa eZimbabwe kuhola phambili ngezinga eliphezulu ekwamukelweni kwe-mobile money kunaseNingizimu Afrika. Kanti futhi kuphawulwa ukuthi ukusetshenziswa kwe-social media kanye nokutholakala kwe-mobile money technology, akuhambelani ngezinga lokwamukelwa kakhulu; ukutholakala kumele kuhambelane nesidingeko samasevisi ezezimali. Nangaphezu kwalokho, ucwaningo lukhombisa ukuthi ukusebenzisana kokwamukelwa kwe-mobile money nokusetshenziswa kwe-social media kuphakamisa ukwamukelwa kakhulu kwe-mobile money kuwo womabili amazwe. Ucwaningo luncoma ukuthi ukwamukelwa kwemigomo enyusa ukungenelela kakhulu kwe-inthanethi ukulekelela ukusetshenziswa kakhulu kwe-social media, kanti futhi lokhu okuzophakamisa kakhulu ukwamukelwa kwe-mobile money okusiza ukubandakanya wonke kwezezimali. / Business Management / D. Phil. (Management Studies)

Abstracts in English, Afrikaans and Zulu / The study investigated the effects of social media on mobile money adoption in South Africa and Zimbabwe. The main gap identified in empirical literature is the omission of social media use in technology adoption models and social networking theories. While some theories acknowledge the role of social influences in technology adoption, the social interactions considered therein are not mediated through the internet as is social media. Furthermore, no empirical study has to date focused on how social media influences mobile money technology adoption. Thus, this study deviates from the offline social network analysis approach which is restricted to the neighbourhood effects, physical contact, cell phone calls and text messages where information on mobile money technology is disseminated to an individual’s limited social circle. The secondary data used for the study were obtained from individual responses in the cross-sectional FinScope consumer surveys South Africa 2015 and Zimbabwe 2014 which were conducted and reported by FinMark Trust (2015; 2014). The study employed the binary logistic regression model to estimate the nature of effect. The results of the study indicated that use of social media had a positive and statistically significant impact on mobile money adoption in both South Africa and Zimbabwe. The results also revealed that despite there being a lower internet penetration and social media usage rate in Zimbabwe than South Africa, the use of social media in the former led to a higher rate of mobile money adoption. The study also established that mere use of social media and availability of mobile money technology did not translate to a high adoption rate; instead, availability had to be matched by a demand for the financial services. Additionally, the study found that the interaction of mobile money adoption and use of social media increased the overall mobile money adoption in both countries. The study recommended the implementation of collective policies that increase internet penetration to facilitate increased use of social media platforms and promote mobile money adoption to foster improved financial inclusion in developing countries. / Hierdie studie het die gevolge van sosiale media op die ingebruikneming van mobiele geld in Suid-Afrika en Zimbabwe ondersoek. Die belangrikste leemte wat in empiriese literatuur geïdentifiseer is, is die weglating van die gebruik van sosiale media in tegnologieaanvaardingsmodelle en sosialenetwerkvorming-teorieë. Hoewel sommige teorieë (teorie van beredeneerde handeling; teorie van beplande gedrag; diffusie van innovasie) die rol van sosiale invloede op tegnologieaanvaarding erken, word die sosiale interaksies wat daarin oorweeg word nie deur middel van die internet bemiddel nie, soos wel in die geval van sosiale media. Boonop het geen empiriese studie tot op hede gefokus op hoe sosiale media die ingebruikneming van mobielegeld-tegnologie beïnvloed nie. Hierdie studie wyk dus af van die niegekoppelde sosialenetwerkontleding-benadering, wat beperk is tot die omgewingsgevolge, fisieke kontak, selfoonoproepe en teksboodskappe, waar inligting oor mobielegeld-tegnologie aan ʼn individu se beperkte sosiale kring versprei word. Die sekondêre data wat vir die studie gebruik is, is verkry uit afsonderlike response in die deursnee- FinScope-verbruikersopnames (Suid-Afrika 2015 en Zimbabwe 2014), wat onderneem en bekendgemaak is deur FinMark Trust (2015; 2014). Die studie maak gebruik van die binêre logistiese regressiemodel om die aard van effek te skat. Studiebevindings dui daarop dat die gebruik van sosiale media ’n positiewe en statisties beduidende uitwerking op die ingebruikneming van mobiele geld in sowel Suid-Afrika as Zimbabwe het. Die resultate wys ook dat, ondanks ’n laer internetpenetrasie en sosialemedia-gebruikskoers in Zimbabwe, die gebruik van sosiale media in Zimbabwe tot ’n hoër koers van ingebruikneming van mobiele geld in dié land as in Suid-Afrika tot gevolg het. Daar word verder waargeneem dat die blote gebruik van sosiale media en die beskikbaarheid van mobielegeld-tegnologie nie geredelik omgesit kan word in ’n hoë ingebruiknemingskoers nie; beskikbaarheid moet met ’n vraag na die finansiële dienste gepaard gaan. Daarbenewens toon die studie dat die interaksie tussen mobielegeld-ingebruikneming en die gebruik van sosiale media die oorkoepelende ingebruikneming van mobiele geld in albei lande versterk. Die studie beveel die implementering van beleide aan wat internetpenetrasie verhoog om wydverspreide gebruik van sosiale media te fasiliteer, wat op sy beurt die ingebruikneming van mobiele geld sal bevorder, wat finansiële insluiting sal bevorder. / Ucwaningo luphenyisise imiphumela ye-social media ekwamukelweni kwe-mobile money eNingizimu Afrika naseZimbabwe. Igebe elikhulu eliphawuliwe kwimibhalo yobufakazi ukweqiwa kokussetshenziswa kwe-social media ekwamukelweni kwama-technology adoption models kanye namathiyori e-social networking. Kodwa amanye amathiyori (i-theory of reasoned action; i-theory of planned behaviour; i-diffusion of innovation) amukela indima yemithelela ye-social influences ekwamukelweni kwetheknoloji, ngokusebenzisana kwama-social interactions abonelelwe lapha, awaxhunyaniswa nge-inthanethi, njenge-social media. Kanti-ke futhi okunye, akukho bufakazi bocwaningo kuze kubemanje obugxile kwindlela i-social media enomthelela ngayo kwi-mobile money technology adoption. Ngakho-ke, lolu cwaningo luyehluka kwizinqubo ze-offline social network analysis approach, enezihibe kwimiphumela esondelene nayo, ukuxhumana ngokubamba, ukushayelana izingcingo nge-cellphone, kanye nemilayezo ebhaliwe, lapho ulwazi kwi-mobile money technology lusatshalaliswa kumuntu ngamunye nalabo asondelene nabo. I-secondary data esetshenzisiwe kucwaningo itholakale kwizimpendulo zabantu ngamunye kwi-cross-sectional FinScope consumer surveys (iNingizimu Afrika 2015 kanye neZimbabwe 2014), olwenziwa nokubikwa nge-FinMark Trust (2015:2014). Ucwaningo lusebenzisa i-binary logistic regression model ukulinganisa inhlobo yomphumela. Imiphumela yocwaningo ikhombisa ukuthi i-social media inomphumela omuhle futhi ngomphumela wezibalo ezibalulekile ekwamukelweni kwe-mobile money okwamukelwe kuwo womabili amazwe iNingizimu Afrika kanye neZimbabwe. Imiphumela ikhombise nokuthi, ngisho noma i-inthanethi ingakangeneleli kangako kwezinye izindawo, kodwa izinga lokusetshenziswa kwe-social media eZimbabwe kungaphezulu kuneNingizimu Afrika, ukusetshenziswa eZimbabwe kuhola phambili ngezinga eliphezulu ekwamukelweni kwe-mobile money kunaseNingizimu Afrika. Kanti futhi kuphawulwa ukuthi ukusetshenziswa kwe-social media kanye nokutholakala kwe-mobile money technology, akuhambelani ngezinga lokwamukelwa kakhulu; ukutholakala kumele kuhambelane nesidingeko samasevisi ezezimali. Nangaphezu kwalokho, ucwaningo lukhombisa ukuthi ukusebenzisana kokwamukelwa kwe-mobile money nokusetshenziswa kwe-social media kuphakamisa ukwamukelwa kakhulu kwe-mobile money kuwo womabili amazwe. Ucwaningo luncoma ukuthi ukwamukelwa kwemigomo enyusa ukungenelela kakhulu kwe-inthanethi ukulekelela ukusetshenziswa kakhulu kwe-social media, kanti futhi lokhu okuzophakamisa kakhulu ukwamukelwa kwe-mobile money okusiza ukubandakanya wonke kwezezimali. / Business Management / D. Phil. (Management Sciences)

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)