Terblanche, E. A. J. https://orcid.org/0000-0003-1178-1407
van Rooyen, Annelien Adriana https://orcid.org/0000-0001-6796-0530
Enwereji, P. C. https://orcid.org/0000-0002-8129-0825
Article History
Received: 23 May 2024
Accepted: 15 October 2024
First Online: 2 November 2024
Declarations
:
: This study was conducted with ethical approval from the Sub-Committee of the Senate Research, Innovation, Postgraduate Degrees and Commercialisation Committee (SRIPCC), College of Accounting Sciences of the University of South Africa. It adhered to all relevant ethical principles, including informed consent, protection of participants from harm, confidentiality and anonymity of responses, voluntary participation and withdrawal, and reporting positive and negative responses.
: The authors declare no competing interests.