http://hdl.handle.net/10500/2719 2013-05-20T16:53:24Z http://hdl.handle.net/10500/5674 The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme Julyan, Leoni The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. 2011-06-01T00:00:00Z http://hdl.handle.net/10500/5047 The role management accounting in creating and sustaining competitive advantage : a case study of Equity Bank, Kenya Ndwiga, Nicholas Murithi Current management accounting techniques have not been widely accepted as a means to develop a competitive advantage. The information obtained from the literature reviewed and the results from an empirical study that involved a sample of forty respondents from Equity Bank found that the modern management accounting practices provide very important skills and techniques in building competitiveness. The practices play an important role in the planning, developing, implementing and evaluating strategic competitive policies that result in a competitive advantage. The study outlines the importance of management accounting practices in providing strategies that lead to the creation of a competitive advantage in an organisation. However, the conclusions are drawn on a conceptual level and a future empirical investigation is needed to substantiate these claims further. The study also sets a foundation for more focused research into the importance of modern management accounting practices in developing a competitive advantage especially in the banking sector. 2011-06-01T00:00:00Z http://hdl.handle.net/10500/4907 The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry Shaku, Mmudi David SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for historically disadvantaged people. Due to, among other things, the lack of small business management skills, the potential of SMEs cannot be fully realised. From the study it was found that one of the major reasons why SMEs fail to secure loans is a lack of management accounting skills. This lack of management accounting skills is due to a lack of mentors, training and business education. The study has identified a number of management accounting skills which most of the venture capital providers consider when they evaluate applications for loans. From empirical survey it was considered that budgeting, cash flow management and product costing were considered as imperative by most venture capital providers. 2011-02-01T00:00:00Z http://hdl.handle.net/10500/4864 Management accounting as an instrument for corporate governance in Botswana Mayanja, Mohammed Kwanya Problem statement: Management accounting is not given enough emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management accounting information corporations in Botswana may find it difficult to create sustainable corporate governance. Methodology:A questionnaire was used to investigate the use of management accounting tools by the directors in the target organisations.The researchwas carried out among listed companies on the stock exchange and the parastatal organisations in Botswana. Main findings: Most directors in the organisations don‟t emphasise the use of management accounting in decision making.Management accountants have also failed to provide theinformation at board level. Conclusion:To execute their duties efficiently, directorsmay need to call for more management accounting reports from the senior management level up to the board level and regularly use them to facilitate their decision making. 2010-10-01T00:00:00Z