Abstracts in English, Afrikaans and Zulu / Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment. The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies. Institutional and neo-institutional theories were used within the ODL context as foundational principles. Design-based research was used to develop two conceptual frameworks – one based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context. The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies. Thereafter, the data were analysed using thematic analysis. Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study. The two conceptual frameworks were combined in one final framework. This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues. Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study. This complexity, together with the mimetic forces of technology and innovation, creates uncertainty. However, it became clear from the data analysis that coercive and normative forces result in ‘more certainty’. The alignment of these isomorphic forces resulted in legitimacy. Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution. The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications. / Studente ding wêreldwyd mee vir 'n beperkte aantal plekke in universiteite. Indien die gebruik van afstandsonderrig uitgebrei word, kan meer studente toegang tot tersiêre onderwys kry. Die probleem waarop hierdie studie fokus is die uitdagings van 'n OAO-universiteit om voorgraadse modules in rekeningkundige wetenskappe te assesseer deur middel van tegnologies verbeterde, nie-lokaalgebaseerde alternatiewe assesserings in plaas van die tradisionele, lokaalgebaseerde eksamens. Die doel van die huidige studie was om 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige wetenskapmodules in OAO te ontwikkel as 'n moontlike oplossing vir die assesseringsuitdagings van rekeningkundige gegradueerdes en universiteite in ’n OAO-omgewing. Die geldigheid van kwalifikasies is oorweeg deur 'n oorsig te doen oor die identiteitsverifiëring van studente en ander etiese aangeleenthede, asook die invloed op die akkreditasie deur professionele en ander regulatiewe beheerliggame. Institusionele en neo-institusionele teorieë is in die OAO-konteks as grondbeginsels gebruik. Ontwerpgebaseerde navorsing is gebruik om twee konseptuele raamwerke te ontwikkel – een gebaseer op die teoretiese elemente en die ander op nie-lokaalgebaseerde alternatiewe assesserings in die OAO-konteks. Die twee konseptuele raamwerke is geëvalueer aan die hand van onderhoude met OAO-dosente en lede van professionele rekeningkundige liggame. Hierna is die data deur middel van tematiese analise ontleed. Triangulasie is gebruik as 'n finale evaluering van die konseptuele raamwerke deur die kommentaar van studente wat in verslae van 'n alternatiewe assesseringsvoorstudie ingesluit is, te evalueer. Die twee konseptuele raamwerke is in een finale raamwerk gekombineer. Hierdie finale raamwerk demonstreer hoe die institusionele teorie die instelling en, spesifiek, interne aangeleenthede beïnvloed. As gevolg van die kompleksiteit van die OAO-instelling, veroorsaak eksterne invloede (soos tegnologie) dat die neo-institusionele teorie selfs meer relevant vir die huidige studie word. Hierdie kompleksiteit, tesame met die mimetiese magte van tegnologie en innovasie, skep onsekerheid. Dit is egter duidelik uit die data-analise dat dwang- en normatiewe magte ‘meer sekerheid’ veroorsaak. Die belyning van hierdie isomorfiese magte veroorsaak geldigheid. As gevolg van die belangrikheid van tegnologie in die OAO-omgewing, is dit duidelik dat tegnologie antropomorfies beskou moet word as 'n belanghebber in die OAO-instelling. Die insluiting van die belanghebbende teorie het verbeterde prestasie en die potensiaal vir innovasie tot gevolg gehad, om sodoende die geldigheid van kwalifikasies te verseker. / Emhlabeni wonke, abafundi bazabalazela ukuthola ithuba lokungena kwizindawo ezingamanyuvesi amancane ngenani. Ngokukhulisa izinga lokusetshenziswa kohlelo lokufunda ukude, abafundi abaningi bebangakwazi ukungena emazikweni ezemfundo aphakemeyo. Inkinga exazululwa kulolu cwaningo imayelana nezinselelo ezibhekene nenyuvesi yohlelo lwe-ODL ukuhlola amamojuli asesigabeni seziqu zokuqala kwisayensi ye-accounting ngendlela yoncedo lobuchwepheshe, ngezinye izinhlelo zokuhlola ezingenziwa endaweni eyodwa, kunokusebenzisa uhlelo olwejwayelekile lokuhlolwa okwenziwa endaweni eyodwaethize. Inhloso yocwaningo lwamanje kwaye kungukwakha esinye isakhiwo sokuhlola samamojuli esayensi ye-accounting yeziqu zokuqala, lokhu kwenziwa njengekhambi elingaxazulula izinselelo zokuhlola ezibhekene nabafundi besifundo se-accounting kanye namanyuvesi akusizinda sohlelo lwe-ODL. Udaba lokuba semthethweni kweziqu luye lwabhekwa ngokubuyekeza ukuqinisekiswa kwamagama abafundi kanye nezinye izindaba ezimayelana nemigomo yokuziphatha, kanye nomthelela phezu kokwamukelwa kwamaprofeshinali kanye nezinye izinhlaka eziqinisa umthetho kanye nezinye izinhlaka eziphetheyo. Amathiyori eziko kanye nalawo ohlelo olusha lwamaziko asetshenziswe ngaphakathi kwesizinda se-ODL njengemigomo eyisisekelo. Ucwaningo olususelwa kwidizayini lusetshenziswe ukwakha izinhlaka ezimbili zegama – olunye uhlaka lususelwe kwizinto zethiyori kanye nakwezinye izinhlelo zokuhlola ezingasuselwa ezindaweni ezimile ngaphakathi kwesizinda se-ODL. Izinhlaka ezimbili zezakhiwo ziye zahlolwa ngokusebenzisa izinhlolovo ezenziwa abafundisi be-ODL kanye namalungu wezinhlangano eziprofeshinali zesifundo se-accounting. Ngemuva kwalokho, idatha ihlaziywe ngokusebenzisa uhlelo lokuhlaziya isihloko. Unxantathu wezinhlolovo (triangulation) usetshenziswe njengohlelo lokugcina lokuhlola izakhiwo zegama ngokuhlaziya izimvo ezivela kubafundi ezixutshwe kwimibiko evela ohlelweni lokuhlolwa kwesivivinyo socwaningo.Lezi zakhiwo zamagama ezimbili zihlanganiswe kuhlaka olulodwa lokugcina. Lolu hlaka lwesakhiwo lukhombisa indlela umqondo weziko othinta ngayo iziko, ikakhulu, izinto ezingaphakathi. Ngenxa yengxubevange yeziko elinohlelo lwe-ODL, imithelela evela ngaphandle (enjengobuchwepheshe) idala izinto ezihambelana nomqondo omusha weziko oya ngokuya uhambisane nesifundo samanje socwaningo. Le ngxubevange indawonye nemimoya yobuchwepheshe kanye namaqhinga amasha, kuletha isimo esingenakuqinisekiswa. Yize kunjalo, kuya ngokucaca ukusukela ekuhlaziyweni kwedatha ukuthi imimoya ephoqayo kanye naleyo eyejwayelekile idala isimo esingaziwa. Ukuhambisana kwalawa mandla okudalwe yizinto ezisemthethweni. Ngenxa yokubaluleka kobuchwepheshe kwisizinda se-ODL, kuye kwacaca ukuthi ubuchwepheshe kufanele buthathelwe phezulu njengesidlalindima kwiziko le-ODL. Ukufakwa komqondo womdlalindima kudale umsebenzi omuhle othuthukile kanye namathuba okuveza amaqhinga amasha ukuze kuqinisekiswe isimo sokuqinisekisa iziqu ukuthi zibe semthethweni. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

Text in English with summary and key words in English, isiZulu and Afrikaans / Information and Communications Technology (ICT) adoption in a multicultural context needs to be well understood, since smooth ICT operations within several key sections of any multicultural organisation are impacted on by cultural factors. This study seeks to investigate the importance and effects of several variables – cultural tastes, cultural values, social structures, and the communication context and language – on ICT adoption in the African Union (AU). It also enhances understanding of issues faced by AU when adopting ICT in their daily operations. The study has reviewed theoretical literature, specifically Diffusion of Innovation Theory (DIT), Unified Theory of Acceptance and Use of Technology (UTAUT), The Competing Values Framework/Model, and Value-Based Adoption Model (VAM). The study used the value-based adoption model because in a multicultural environment such as AU, if an innovation is valuable and cost effective then they users are likely to adopt it. Reliability scores of the constructs were calculated by averaging the scores. The variables that could cause impact on ICT adoption included cultural values, social structure, culture taste, language and communication context. The tool was tested for reliability, and those questions that were found and unreliable questions were taken out from the final study. To enhance the test of validity of factors, Exploratory Factor Analysis (EFA) was preferred as the initial step in the validation process. The research was conducted at the AU offices within and outside of Ethiopia. A total of 288 participants completed a semi-structured questionnaire. Exploratory factor analysis was used. The findings indicate that language and cultural taste had a noteworthy effect at the stated significance level (α<0.05). Cultural values, communication, social structure and the communication context were found to be insignificant at the stated significance level (α<0.05). The study recommends that the AU embraces inclusivity of different and diverse languages into its ICT systems, to facilitate adoption and use by employees. In conclusion, the study points out that cultural tastes and languages are the vital elements in the adoption of ICT in the AU. / Ukwamukelwa kohlelo lezobuChwepheshe Bolwazi Kanye nokuXhumana (Information and communications technology (ICT) kwizidingo zesimo esiqukethe amasiko amaningi kufanele kuzwisiseke kahle, njengoba imisebenzi ehamba kahle yohlelo lwe-ICT kwimikhakha esemqoka yanoma iyiphi inhlangano enamasiko amaningi ithintwa yimithelela yosikompilo. Lolu cwaningo luqonde ukuphenya ukubaluleka Kanye nemithelela yezinto ezahlukene, kuxutshwa phakathi izinhlobo zamasiko, ubuhle bamasiko, izakhowo zomphakathi, Kanye nesimo sokuxhumana Kanye nolimi, phezu kokwamukelwa kwe-ICT kwinhlangano yoBunye be-Afrika (African Union (AU), ngenhloso yokuqinisa ulwazi lwezinto ezihlupha inhlangano ye-AU, uma yamukela uhlelo lwe-ICT kwimisebenzi yalo yansuku zonke. Ucwaningo luye lwabuyekeza ukuba khona ithiyori yombhalo wobuciko, ikakhulu ithiyori ebizwa nge-Diffusion of Innovation Theory (DIT), uhlelol lwe-Unified Theory of Acceptance and Use of Technology (UTAUT), uhlelo lwe-Competing Values Framework/Model Kanye ne-Value-based Adoption Model (VAM). Lolu hlelo lokugcina lusetshenzisiwe, ngoba kwisizinda samasiko amaningi esinjenge-AU, uma ngabe uhlelo lwamaqhinga amasha lutholakala lusemqoka futhi lungembi eqolo, ngakho-ke abasebenzisi balo bangalwamukela. Ucwaningo lwenziwa kumahovisi enhlangano ye-AU ezindaweni ezimbili ngaphakathi nangaphandle kwezwe lase-Ethiopia. Inani lonke labadlalindima aba-288 bagcwalise umbhalo wemibuzo ombaxambili. Amaphuzu achaza ukwethembeka (reliability scores) ezakhiwo akhalukhuleyithwe ngokuwalinganisa (averaged). Ithuluzi lohlelo lwe-VAM luhlolwe ngenhloso yokuthola izinga lokwethembeka, kanti-ke yinoma iyiphi imibuzo engathembeki isusiwe kucwaningo. Ukuqinisa uhlelo lokuhlola izinga lokufaneleko kwemithelela (validity of factors), ukuhlaziywa kwemithelela ephenyayo (exploratory factor analysis (EFA) kunconywe njengesinyathelo sokuqala kuhlelo lwe-validation. Ulwazi olutholakele luveza ukuthi ulimi kanye losikompilo kube nomthelela obonakalayo kwisilinganiso se (<0.05), kanti izimfundisa ezinhle zamasiko, ukuxhumana, isakhiwo somphakathi kanye nesimo sezokuxhumana kutholakele ukuthi akubalulekile kwisilinganiso esichaziwe sezinga le (<0.05). Ucwaningo luncoma ukuthi i-AU yamukela uhlelo lokufaka amasiko onke ngokusebenzisa izilimi ezahlukahlukene kumasistimu ayo e-ICT, ukunceda ukwamukelwa kanye nokusetshenziswa ngabasebenzi. Sengiphetha, ucwaningo, ucwaningo luyachaza ukuthi izinhlobo ezahlukene zamasiko kanye nezilimi kuyizinhlaka ezisemqoka ekwamukelweni kohlelo lwe-ICT ngaphakathim kwe-AU. / Die ingebruikneming van inligtings- en kommunikasietegnologie (IKT) in ʼn multikulturele konteks moet goed begryp word, aangesien vloeiende IKT-werksaamhede in verskeie sleutelsektore van enige multikulturele organisasie deur kulturele faktore beïnvloed word. Hierdie studie het ten doel gehad om die belangrikheid van verskillende veranderlikes, insluitende kulturele smake, kulturele waardes, sosiale strukture, en die kommunikasiekonteks en -taal, en die invloed daarvan op IKT-ingebruikneming in die Afrika-unie (AU) te ondersoek, met die oog op verbeterde begrip van die kwessies waarmee die AU gekonfronteer word wanneer IKT in hul daaglikse werksaamhede gebruik word. In die studie is die beskikbare teoretiese literatuur hersien, spesifiek die Diffusie van Innovasie- Teorie (DIT), die Saambindende Teorie van Aanvaarding en Gebruik van Tegnologie (UTAUT), die Mededingende Waardes-raamwerk/-model en die Waardegebaseerde Ingebruikneming-model (VAM). Laasgenoemde is toegepas, want in ʼn multikulturele omgewing soos dié van die AU sal gebruikers waarskynlik ʼn innovasie gebruik indien dit waardevol en kostedoeltreffend is. Die navorsing is by AU-kantore in sowel as buite Etiopië uitgevoer. Altesaam 288 deelnemers het ʼn halfgestruktureerde vraelys voltooi. Die betroubaarheidspuntetelling van die konstrukte is bereken deur hul gemiddelde te bepaal. Die VAM-hulpmiddel is getoets vir betroubaarheid, en enige onbetroubare vrae is uit die finale studie verwyder. Om die toets van geldigheid van faktore te versterk, is verkennende faktorontleding (EFA) verkies as die aanvanklike stap in die proses van geldigheidsbepaling. Die bevindinge het getoon dat taal en kulturele smaak ʼn noemenswaardige uitwerking op die genoemde beduidendheidspeil (<0.05) gehad het, terwyl kulturele waardes, kommunikasie, sosiale struktuur en die kommunikasiekonteks onbeduidend blyk te wees op die genoemde beduidendheidspeil (<0.05). Die studie beveel aan dat die AU inklusiwiteit verwelkom deur diverse tale in sy IK-stelsels te gebruik, om aanvaarding en ingebruikneming daarvan deur werknemers te bewerkstellig. Ten slotte: die studie het bevind dat kulturele smake en tale deurslaggewende elemente in die aanvaarding van IKT in die AU is / Ukwamukelwa kohlelo lezobuChwepheshe Bolwazi Kanye nokuXhumana (Information and communications technology (ICT) kwizidingo zesimo esiqukethe amasiko amaningi kufanele kuzwisiseke kahle, njengoba imisebenzi ehamba kahle yohlelo lwe-ICT kwimikhakha esemqoka yanoma iyiphi inhlangano enamasiko amaningi ithintwa yimithelela yosikompilo. Lolu cwaningo luqonde ukuphenya ukubaluleka Kanye nemithelela yezinto ezahlukene, kuxutshwa phakathi izinhlobo zamasiko, ubuhle bamasiko, izakhowo zomphakathi, Kanye nesimo sokuxhumana Kanye nolimi, phezu kokwamukelwa kwe-ICT kwinhlangano yoBunye be-Afrika (African Union (AU), ngenhloso yokuqinisa ulwazi lwezinto ezihlupha inhlangano ye-AU, uma yamukela uhlelo lwe-ICT kwimisebenzi yalo yansuku zonke. Ucwaningo luye lwabuyekeza ukuba khona ithiyori yombhalo wobuciko, ikakhulu ithiyori ebizwa nge-Diffusion of Innovation Theory (DIT), uhlelol lwe-Unified Theory of Acceptance and Use of Technology (UTAUT), uhlelo lwe-Competing Values Framework/Model Kanye ne-Value-based Adoption Model (VAM). Lolu hlelo lokugcina lusetshenzisiwe, ngoba kwisizinda samasiko amaningi esinjenge-AU, uma ngabe uhlelo lwamaqhinga amasha lutholakala lusemqoka futhi lungembi eqolo, ngakho-ke abasebenzisi balo bangalwamukela. Ucwaningo lwenziwa kumahovisi enhlangano ye-AU ezindaweni ezimbili ngaphakathi nangaphandle kwezwe lase-Ethiopia. Inani lonke labadlalindima aba-288 bagcwalise umbhalo wemibuzo ombaxambili. Amaphuzu achaza ukwethembeka (reliability scores) ezakhiwo akhalukhuleyithwe ngokuwalinganisa (averaged). Ithuluzi lohlelo lwe-VAM luhlolwe ngenhloso yokuthola izinga lokwethembeka, kanti-ke yinoma iyiphi imibuzo engathembeki isusiwe kucwaningo. Ukuqinisa uhlelo lokuhlola izinga lokufaneleko kwemithelela (validity of factors), ukuhlaziywa kwemithelela ephenyayo (exploratory factor analysis (EFA) kunconywe njengesinyathelo sokuqala kuhlelo lwe-validation. Ulwazi olutholakele luveza ukuthi ulimi kanye losikompilo kube nomthelela obonakalayo kwisilinganiso se (<0.05), kanti izimfundisa ezinhle zamasiko, ukuxhumana, isakhiwo somphakathi kanye nesimo sezokuxhumana kutholakele ukuthi akubalulekile kwisilinganiso esichaziwe sezinga le (<0.05). Ucwaningo luncoma ukuthi i-AU yamukela uhlelo lokufaka amasiko onke ngokusebenzisa izilimi ezahlukahlukene kumasistimu ayo e-ICT, ukunceda ukwamukelwa kanye nokusetshenziswa ngabasebenzi. Sengiphetha, ucwaningo, ucwaningo luyachaza ukuthi izinhlobo ezahlukene zamasiko kanye nezilimi kuyizinhlaka ezisemqoka ekwamukelweni kohlelo lwe-ICT ngaphakathim kwe-AU. / Die ingebruikneming van inligtings- en kommunikasietegnologie (IKT) in ʼn multikulturele konteks moet goed begryp word, aangesien vloeiende IKT-werksaamhede in verskeie sleutelsektore van enige multikulturele organisasie deur kulturele faktore beïnvloed word. Hierdie studie het ten doel gehad om die belangrikheid van verskillende veranderlikes, insluitende kulturele smake, kulturele waardes, sosiale strukture, en die kommunikasiekonteks en -taal, en die invloed daarvan op IKT-ingebruikneming in die Afrika-unie (AU) te ondersoek, met die oog op verbeterde begrip van die kwessies waarmee die AU gekonfronteer word wanneer IKT in hul daaglikse werksaamhede gebruik word. In die studie is die beskikbare teoretiese literatuur hersien, spesifiek die Diffusie van Innovasie- Teorie (DIT), die Saambindende Teorie van Aanvaarding en Gebruik van Tegnologie (UTAUT), die Mededingende Waardes-raamwerk/-model en die Waardegebaseerde Ingebruikneming-model (VAM). Laasgenoemde is toegepas, want in ʼn multikulturele omgewing soos dié van die AU sal gebruikers waarskynlik ʼn innovasie gebruik indien dit waardevol en kostedoeltreffend is. Die navorsing is by AU-kantore in sowel as buite Etiopië uitgevoer. Altesaam 288 deelnemers het ʼn halfgestruktureerde vraelys voltooi. Die betroubaarheidspuntetelling van die konstrukte is bereken deur hul gemiddelde te bepaal. Die VAM-hulpmiddel is getoets vir betroubaarheid, en enige onbetroubare vrae is uit die finale studie verwyder. Om die toets van geldigheid van faktore te versterk, is verkennende faktorontleding (EFA) verkies as die aanvanklike stap in die proses van geldigheidsbepaling. Die bevindinge het getoon dat taal en kulturele smaak ʼn noemenswaardige uitwerking op die genoemde beduidendheidspeil (<0.05) gehad het, terwyl kulturele waardes, kommunikasie, sosiale struktuur en die kommunikasiekonteks onbeduidend blyk te wees op die genoemde beduidendheidspeil (<0.05). Die studie beveel aan dat die AU inklusiwiteit verwelkom deur diverse tale in sy IK-stelsels te gebruik, om aanvaarding en ingebruikneming daarvan deur werknemers te bewerkstellig. Ten slotte: die studie het bevind dat kulturele smake en tale deurslaggewende elemente in die aanvaarding van IKT in die AU is. / School of Computing / M. Sc. (Computing)