Kerry Lynn de Hart

@unisa.ac.za

Senior lecturer, Taxation
Unisa



              

https://researchid.co/dhartkl

EDUCATION

PhD Accounting Sciences

RESEARCH INTERESTS

Accounting education

3

Scopus Publications

156

Scholar Citations

6

Scholar h-index

4

Scholar i10-index

Scopus Publications

  • Identifying Decision Variables in Tax Clinic Design: A Scoping Review
    Kerry de Hart and Neo Molefi-Kau
    Springer Nature Switzerland

  • Uptake of OER by staff in distance education in South Africa
    Kerry Lynn De Hart, Yuraisha B Chetty, and Elizabeth Archer
    Athabasca University Press
    Open Educational Resources (OER) emerged within the context of open education which is typically characterized by the sharing of knowledge and resources and the exchange of ideas. Unisa as a mega open distance learning (ODL) university has publicly communicated its intention to take part in the use and creation of OER. As global and local university research on OER is limited, this prompted an investigation to gauge the uptake of OER at Unisa, by staff, with the purpose of institutional information gathering for decision making and planning in this area. During 2014, a survey was undertaken for this reason. The survey examined knowledge of OER, Intellectual Property (IP) Rights and Licensing, participation in OER, barriers to OER and OER in the Unisa context with a view to determining the stage at which the institution is in terms of adopting and engaging with the OER initiative. The results indicated that although there is knowledge and understanding of OER, this has not been converted into active participation. It further highlighted the barriers that are prohibiting the operationalization of OER and resulted in recommendations for planning and activities in respect of OER. The constructs investigated and the results thereof might not be generalizable to other contexts, although commonalities are likely. The insights should prove useful to a variety of contexts. The paper illustrates the need for institutions, irrespective of context, to take stock of the impact of initiatives and in this case evaluate how the institution and staff mature through various phases in the uptake of OER in order to guide effective planning, decision making and implementation.

  • Comparison of urban and rural dropout rates of distance students


RECENT SCHOLAR PUBLICATIONS

  • Identifying Decision Variables in Tax Clinic Design: A Scoping Review
    K de Hart, N Molefi-Kau
    ICABR Conference, 285-304 2023

  • A Student's Approach to Income Tax: Natural Persons, 2023
    K Coetzee, K De Hart, AD Koekemoer, A Oosthuizen, C Stedall
    LexisNexis 2023

  • The use of podcasts and videocasts by tertiary accounting students in distance education
    K De Hart, L Wentzel
    South African Journal of Higher Education 34 (1), 267-287 2020

  • Uptake of OER by staff in distance education in South Africa
    KL de Hart, YB Chetty, E Archer
    International Review of Research in Open and Distributed Learning 16 (2), 18-45 2015

  • Incentives for the manufacturing sector: what South Africa can learn form Malaysia and Singapore
    L Wentzel, K De Hart
    Journal of Economic and Financial Sciences 8 (1), 105-124 2015

  • Crossing the Rubicon: Is the use of a realisation company still a viable tax planning tool?
    WR Uys, KL De Hart, JS Wilcocks, JMP Venter
    Southern African Business Review 19 (sed-1), 183-205 2015

  • Comparison of urban and rural dropout rates of distance students
    KL De Hart, JMP Venter
    Perspectives in Education 31 (1), 66-76 2013

  • Increasing throughput: Factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa
    K De Hart, E Doussy, A Swanepoel, M Van Dyk, B De Clercq, J Venter
    Progressio 33 (1), 171-188 2011

  • Time is running out for recreational clubs exempt tax status
    M Ungerer, K De Hart
    TAXtalk 2009 (14), 12-13 2009

  • A Student’s Approach to Income Tax
    JMP Venter, KL De Hart, K Coetzee, AD Koekemoer
    Durban: LexisNexis 2008

  • The status of tax management and administrative skills of SME manufacturers: Gauteng 2005
    DH Tustin, W Abrie, JPC Basson, B De Clercq, KL De Hart, E Doussy, ...
    Pretoria: UnisaPress 2005

  • Open Educational Resources (OERs) and the Role of the Library
    K De Hart, M Van Zyl, L Adriaanse, M Malan, A Tshikotshi, L Grobler

MOST CITED SCHOLAR PUBLICATIONS

  • Uptake of OER by staff in distance education in South Africa
    KL de Hart, YB Chetty, E Archer
    International Review of Research in Open and Distributed Learning 16 (2), 18-45 2015
    Citations: 77

  • Comparison of urban and rural dropout rates of distance students
    KL De Hart, JMP Venter
    Perspectives in Education 31 (1), 66-76 2013
    Citations: 29

  • The use of podcasts and videocasts by tertiary accounting students in distance education
    K De Hart, L Wentzel
    South African Journal of Higher Education 34 (1), 267-287 2020
    Citations: 15

  • Increasing throughput: Factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa
    K De Hart, E Doussy, A Swanepoel, M Van Dyk, B De Clercq, J Venter
    Progressio 33 (1), 171-188 2011
    Citations: 13

  • A Student’s Approach to Income Tax
    JMP Venter, KL De Hart, K Coetzee, AD Koekemoer
    Durban: LexisNexis 2008
    Citations: 8

  • The status of tax management and administrative skills of SME manufacturers: Gauteng 2005
    DH Tustin, W Abrie, JPC Basson, B De Clercq, KL De Hart, E Doussy, ...
    Pretoria: UnisaPress 2005
    Citations: 6

  • A Student's Approach to Income Tax: Natural Persons, 2023
    K Coetzee, K De Hart, AD Koekemoer, A Oosthuizen, C Stedall
    LexisNexis 2023
    Citations: 4

  • Incentives for the manufacturing sector: what South Africa can learn form Malaysia and Singapore
    L Wentzel, K De Hart
    Journal of Economic and Financial Sciences 8 (1), 105-124 2015
    Citations: 4