Achieving a Doctor of Philosophy in Accounting from the University of KwaZulu-Natal (UKZN) is the culmination of 14 years of education, sacrifice, discipline and determination for Dr Lungisani Buthelezi.
Ladysmith, KwaZulu-Natal, marked the start of Buthelezi’s academic journey, where he first aspired to create educational opportunities for his community.
As a Taxation Lecturer at the University of Zululand, he completed his doctoral studies at UKZN in just two years, an achievement he attributes to discipline, consistency and a clear sense of purpose.
“When I look back at my journey, I do not simply see a PhD certificate. I see fourteen years of education, growth, sacrifice and perseverance,” Buthelezi said.
The academic’s story began in 2013 when he enrolled at Mnambithi Further Education and Training College to study Financial Management. After completing a Diploma in Financial Management, he pursued a National Diploma in Accounting and later a Bachelor of Technology in Cost and Management Accounting at Mangosuthu University of Technology. Buthelezi subsequently achieved a Master’s degree in Accounting from Durban University of Technology before starting on his doctoral studies at UKZN.
His thesis: ‘An Assessment of Tax Policy on Compliance among Small and Medium Scale Enterprises (SMEs) in KwaZulu-Natal’, was completed under the supervision of Chartered Accountant Dr Masibulele Phesa.
Buthelezi said his passion for the subject had helped to sustain him throughout the demanding doctoral journey and it was during his Master’s studies, when he researched tax compliance among SMEs, that he was prompted to investigate more deeply the role of tax policy in influencing compliance.
His research found while SME owners are generally willing to meet their tax obligations, many have a limited understanding of tax policies and regulations and have difficulty navigating the tax system. This means many rely on tax practitioners for assistance.
“These findings show that non-compliance is not always a result of unwillingness to pay tax, but can be linked to a lack of knowledge and the complexity of tax policies,” Buthelezi said.
As part of his research, Buthelezi developed an integrated conceptual model aimed at enhancing SME tax compliance. He believes the model could assist policymakers in simplifying and communicating tax policies more effectively while making it possible for tax practitioners to provide more targeted guidance and support.
Buthelezi says tax education is particularly important for small business owners who cannot afford professional advice and empowering entrepreneurs with knowledge, he adds, encourages voluntary compliance, strengthens the tax base and contributes to a more sustainable SME sector.
Beyond his doctoral achievement, Buthelezi has published two research papers arising from his thesis, with a third currently under examination. His passion for academia has also seen him gain teaching experience as a tutor at both Mangosuthu University of Technology and Durban University of Technology.
“Academia is not simply about delivering lectures; it is about developing people, creating knowledge and inspiring the next generation,” he said.
Buthelezi credits his supervisor, Phesa, for providing valuable guidance and constructive feedback throughout the doctoral process. He also expressed his gratitude to Ms Seshni Naidoo from the School of Commerce for her administrative support, as well as his family and colleagues.
Buthelezi’s achievement was a significant learning curve for Phesa as he was his first PhD student. Phesa said: “I am particularly proud that two of his articles have already been published in DHET-accredited journals and have attracted citations from scholars in the discipline, demonstrating the relevance and potential impact of his research.”
Buthelezi’s journey from a Financial Management student in Ladysmith to a PhD graduate and academic is a powerful reminder that ambitious goals, when matched with discipline and perseverance, can become real.
Words: Hazel Langa
Photograph: Sethu Dlamini
