Search

The object of the research is the transformative impact of digital platforms on traditional market structures. Qualitative research is used to gain a deep understanding of how traditional market structures are impacted by digital platforms. Interviews with eight participants highlight the shift towards gig and freelance work, the erosion of traditional employment protections, and the emergence of new business models facilitated by technological advancements. The study adopted thematic analysis to analyze the collected data. The study reveals that digital platforms have significantly lowered barriers to market entry and fostered economic inclusion. As a result, the initial costs of starting a business have significantly decreased. However, they have also introduced complexities surrounding labor rights and necessitated a re-evaluation of regulatory frameworks to address monopolistic practices and ensure fair competition. This is due to the lack of labor regulations protection for freelance workers compared to traditional employment. The study stresses the need for agile, forward-looking, and internationally coordinated regulatory approaches to effectively govern digital platforms, balancing innovation with the protection of consumer and worker rights. Such an approach should aim to address the current challenges but also anticipate future developments by ensuring that regulations evolve in tandem with technological advancements without stifling innovation. Furthermore, fostering technological literacy among lawmakers, adopting adaptive regulatory frameworks, and ensuring the inclusion of diverse perspectives are crucial steps towards achieving effective governance of digital technologies. The findings contribute to the ongoing dialogue on digital governance, offering insights for policymakers, regulators, and stakeholders in crafting regulations that harness the benefits of digital platforms while mitigating their negative impacts on society. [ABSTRACT FROM AUTHOR]

The object of this research is the implications of cybersecurity breaches on the leaders of accounting firms in KwaZulu-Natal, South Africa. The research employed a qualitative approach with interviews as the primary data collection technique. The researcher adopted a rigorous analytical framework, utilising different scholarly sources to analyse and explain the intricate experiences of firm leaders. The study revealed that leaders of accounting firms experience psychological, financial, and social consequences due to cybersecurity breaches. It highlights the emotional impact, including anxiety and increased stress. The fear of potential job losses was found to be one issue leaders were worried about after the data breach. The stress from dealing with the aftermath of data breaches affected their family relationships. In addition, leaders experienced low productivity and increased pressure dealing with the media and organization stakeholders and the stigma associated with data breaches. Given the critical role that accounting firms play in the financial ecosystem and the sensitive nature of the data they handle, it is imperative that cybersecurity is prioritised. However, studies have focused on the financial implications of cybersecurity breaches on businesses, but less attention has been paid to the psychological, social, and financial implications of breaches on firm leaders. The findings are significant for academic discourse but also provide leaders with strategies to mitigate the adverse effects of breaches, while also offering a framework for other researchers and practitioners in different regions and sectors to understand and study the phenomenon further. [ABSTRACT FROM AUTHOR]

The object of the study is the remote work. The prevalence of remote work has increased, bringing a dual effect for businesses and employees. On the other hand, it has the potential to blur boundaries between family and work responsibilities which can lead to family conflicts. The study investigated the challenges and opportunities of remote work for tax practitioners in South Africa. Drawing from a qualitative research approach, a purposive sampling technique was used to select the participant. The participants were selected based on their lived experience of remote working. The sample for the study comprised fifteen Tax practitioners from eThekwini municipality in KwaZulu-Natal. The study adopted semi-structured telephone interviews as a data collection tool, interviews were recorded, transcribed verbatim and coded, while thematic analysis was used to analyze the data. The study revealed that remote work saved Tax practitioners time on travelling to and from work, travel costs and offered a flexible work environment. In addition, privacy, family conflicts, overwork, access to digital devices and lack of digital skills were found to be the main challenges experienced by practitioners working remotely. From the findings, it's clear that remote work is influenced by invisible and visible factors that affect productivity. Therefore, the systems in remote work should provide a conducive environment that will buffer the factors mentioned in remote work to exploit the opportunities presented by remote work. The study recommends that employers develop new policies that will allow employees to work remotely in an optimised way. [ABSTRACT FROM AUTHOR]