This paper aims at providing a review of the factors that determine taxpayer compliance from a social marketing point of view. Data was obtained from 18 empirical studies published between 1985 and 2012 from across the globe. The findings made several revelations. First, too many and different explanatory factors have been proposed in the literature making comparison of findings across several studies difficult. Second, several researchers proceed without a theoretical framework to help guide the selection of independent factors. Since the use of theory enhances understanding of the major factors that affect a phenomenon, this deficiency has left the tax literature without a meaningful convergence on the key determinants. Third, aggregate analysis showed that attitudinal, normative and subjective control variables were on the overall good predictors of tax compliance. The findings suggest the following implications for research and policy action. First, it is recommended that future studies should seek to develop a few theory based set of relevant determinants of tax compliance that can yield accurate predictions. Second, tax policy makers are advised to desist from exclusive use of the conventional coercive methods (subjective control factors) normally used to compel tax compliance; instead they should take a balanced approach to tax enforcement that will also encourage voluntary compliance through change of attitudes and norms.
The need to communicate social and environmental effects of business operations to society has been with us for over four decades now. However, due to diverse factors the pace of introducing social and environmental reporting in developing countries has been slow. The purposes of this study are: to determine whether companies listed on the Botswana Stock Exchange and Parastatals in Botswana report on social and environmental issues in their annual reports and to what extent they disclose such information; to establish whether there is a difference in the level of reporting between listed companies and parastatals; and to determine whether size, type of industry and ownership influence the extent of disclosure. All listed companies and parastatals operating in Botswana formed the population of this study. Secondary data obtained from annual reports was reviewed and content analysis was employed to determine the extent of social and environment reporting. The extent of disclosure was measured using number of sentences describing the key themes such as human resources, environmental issues and community involvement. Regression analysis was used to find the association between dependent variable (extent of disclosure) and three independent variables namely size of the company, ownership and type of industry. The results suggest that social and environment reporting exists in Botswana entities and listed companies tend to disclose more than parastatals. The findings also show that size, type of industry and ownership are not good predictors of the level of social and environmental disclosure in Botswana entities.
This study had dual purposes: (1) to examine relationship between profitability and internal and external factors of commercial banks in Botswana and (2) to perform trend analysis of factors indicating banks' performance. The study analysed the secondary data obtained from Bank of Botswana reports. Profitability measures were return on assets (ROA), return on equity (ROE) and net interest income (NIM) as dependent variables. The independent variables comprised internal factors: bank liquidity, capital adequacy, credit risk, bank size, market profit opportunity, cost efficiency, and bank diversification as well as the external factors: economic growth, inflation and bank interest. We utilised regression technique to analyse the relationship between bank performance and internal and external variables presented in 3 models: ROA, ROE and NIM. The results suggest that ROE is the best measure of the bank profitability followed by ROA and NIM. The combination of inflation, cost efficiency, bank liquidity, credit risk, market profit opportunity and bank diversification was the best predictor of bank profitability as represented by ROE. The implications drawn from this study are that banks should match their operating expenses with revenue growth, and try to strike a balance between asset, liquidity, and liability management in order to remain competitive and earn higher profits. As for the regulator, effective controls should be placed on deposit rates, bank charges, inflation, and banks rates.
This study intended to determine the disclosure levels of the CSR activities by banks in Botswana, to identify the types of information disclosed, and to determine the factors that influence the level of disclosure. The study used secondary data from the annual reports of the surveyed banks. The content analysis technique was employed and sentences that carried information relating to CSR were counted to arrive at the total of CSR reporting. Four themes of CSR, namely human resources, community involvement, environmental and ethical matters formed the bases for measuring level of CSR disclosure. The study found that a significant number of banks in Botswana are involved in CSR activities and report such engagements in annual reports. The findings of the study also suggest that the majority of banks engage extensively in and report their participation in community involvement and human resources activities. The results revealed that about two-thirds of variations in the CSR reporting levels could be explained by the combination of size, age and listing status. However, only size was found to have a positive significant relationship with CSR reporting levels. The implications of the study are that policy framework that addresses all CSR activities should be developed, and at micro level banks should come up with strategies for sustainable engagement in CSR and its disclosure.
The paper presents the findings of the analysis of the impact of corporate governance mechanisms on working capital management efficiency in the listed companies of the Consumer service sector in Botswana. Eight corporate governance elements and seven working capital components were extracted from the annual reports of a sample of six companies for the period 2012 to 2017 for the analysis. Thirty six observations were obtained. Pearson correlations were executed to determine the relationship between corporate governance elements and working capital components. OLS regression analysis was performed to establish the explaining power of the combination of corporate governance elements on each of the working capital components. The correlation analysis shows that number of non-executive directors has a significant negative but moderate relationship with cash conversion cycle and number of board subcommittees has significant positive but moderate relationship with Debt ratio. The regression results suggest that corporate governance mechanisms have a significant impact on working capital management, the highest impact being reflected on inventory conversion period. The implications of these findings are that boards of directors have a significant role to play in working capital management efficiency of the companies they govern. They should therefore continue providing attainable policies on working capital management and remain vigilant on demanding feedback on their implementations.
The co-operative sector plays an important role in a country's socio-economic development. This paper evaluated the financial performance of 9 selected Savings and Credit Co-operative Societies (SACCOSs) in Botswana by analysing audited financial statements of a five-year period from 2008 to 2012. The analytical techniques used include descriptive statistics of financial aggregates and ratios, correlation, regression and common size analyses. The financial aggregates analysed included all items that impact income generation as well as items that represent the financial position of the selected societies. The findings underscored that the selected SACCOSs achieved good financial results and were in strong financial position. The results also indicated a significant relationship between Net Profit ratio and Capital Employed Ratio to inform that the Net Profit Ratio was the most important explainer of Return on Capital Employed. The 5 year common size analysis also revealed a growth in income and in the financial status of the selected societies. The capital structure of these societies was characterised by substantial share of internal funds. Conclusively, maintaining an optimal balance between the interest on loans and interest on members' savings, and investing extra cash in diversified portfolio to reduce the risk levels would make the SACCOSs grow and function more productively and profitably. They would also then succeed in attracting more members and thereby significantly contribute towards poverty reduction and economic diversification drives in the country.
This paper examines the factors that hinder University accounting students from attending classes on a regular basis. A survey instrument comprising of factors that impede class attendance - adopted from prior studies and modified- was administered to the second, third and the fourth year students doing accounting courses. Descriptive statistics were computed and Independent sample T-tests were performed to measure how statistically significant different the views of students from different years of study were. The results of the study suggest that studying for other tests, uploading of lecture materials to ICT platforms, failure to do the necessary reading in advance of class, working on the project which is due on the same day of a class, lack of proper time management and failure to properly allocate time to school activities are among the ten key factors responsible for class non-attendance. Other hindrances to class attendance include having many lecturers to attend in a day, transport problems to school, lack of personal motivation and a long time lag between classes. In addition, the results reveal that majority of respondents assess their class attendance to be satisfactory; and there is no evidence to indicate that type of course, gender and accommodation status are among the causes of differences in class attendance. Also the results suggest that the higher the levels of study the more the number of factors are considered hindrances to class attendance. These results have implications to students, lecturers, tertiary institutions and sponsors who in one way or the other can devise means to mitigate the problem of class absenteeism.
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