Title: The effectiveness of the demonstration of cost accounting model for African traditional health practitioners in South Africa

Authors: Makomane Taba

Addresses: School of Accountancy, Faculty of Management and Law, University of Limpopo, South Africa

Abstract: The services and products provided by African traditional health practitioners in South African and around the world are generous and friendly. Cost accounting practice have been extensively demonstrated and practiced, it appears that no costing model has been designed for African traditional health practitioners. This study examines the effectiveness of the demonstration of cost accounting model for African traditional practitioners. The methodology is based on a mixed-method qualitative research through case study approach. The study utilised thematic analysis to systematically analyse the collected data from the African traditional health practitioners. The study managed to provide insights into the cost accounting practice, with a special focus on the products and services of African traditional health practitioners. The study concludes that cost accounting practice can be demonstrated in African traditional healing. The study recommends the demonstration of costing system of products and services of African traditional health practitioners in South Africa.

Keywords: effective costing; demonstrate costing; cost system; costing products; costing services; traditional health practitioners; South Africa.

DOI: 10.1504/IJKMTH.2025.151620

International Journal of Knowledge Management in Tourism and Hospitality, 2025 Vol.4 No.4, pp.379 - 390

Received: 19 Sep 2023
Accepted: 25 Sep 2023
Published online: 10 Feb 2026 *

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