2024-03-29T00:19:29Zhttps://uir.unisa.ac.za/oai/requestoai:uir.unisa.ac.za:10500/50472022-01-21T09:23:59Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The role of management accounting in creating and sustaining competitive advantage : a case study of Equity Bank, Kenya
Ndwiga, Nicholas Murithi
Van der Poll, H. M.
Management accounting
Competitive advantage
Competitive strategies
Low-income
Unbanked
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.
2011-11-16
2011-11-16
2011-06
Dissertation
Ndwiga, Nicholas Murithi (2011) The role management accounting in creating and sustaining competitive advantage : a case study of Equity Bank, Kenya, University of South Africa, Pretoria, <http://hdl.handle.net/10500/5047>
http://hdl.handle.net/10500/5047
en
oai:uir.unisa.ac.za:10500/199802018-11-17T13:04:00Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Didactic conversation and transactional distance : a case study of retention and throughput of accounting students
Van Rooyen, Annelien Adriana
Wessels, J. S.
Accounting education
Didactic conversation
Distance education
Financial accounting
Mixed-method case study
Mobile phones
Open distance learning
Transactional distance
The study was necessitated by the fact that the throughput rates of accounting
students studying at distance learning institutions in South Africa are disturbingly low
when compared to students studying at residential universities. Bearing in mind the
magnitude of the University of South Africa’s (Unisa’s) market share of accounting
students in South Africa, it was pivotal to comprehend the unique challenges related
to retention and throughput of these students. This thesis reports on a case study of
the use of mobile phones in an Accounting module by applying the theories of
didactic conversation and transactional distance to understand the retention and
throughput rates of the Accounting students in an open distance learning (ODL)
environment. Considering the landscape of accounting education in South Africa, the
specific challenges faced by accounting students at Unisa and the recent scholarly
discourse on retention and throughput of distance education students, this study
contributes to the limited theoretical understanding of students’ retention and
throughput rates in an Accounting module at Unisa.
This theoretical understanding has been obtained through combining the
transactional distance theory of Moore (1973) and the didactic conversation of Holmberg (1982) in a single conceptual framework. By applying this framework, this
thesis makes an original contribution to the deepening understanding of the retention
and throughput rates of accounting students in an ODL environment. The study has
shown that retention and throughput rates can be improved through the lessening of
the transactional distance between facilitator and student and by improving the
quality and extent of the two-way didactic conversation in the learning process.
To this effect, the study provided empirical evidence of the successful use of various
complementing technology interventions, suitable for accounting students with time
constraints, to enhance the learning process.
2016-02-29
2016-02-29
2015-07
Thesis
Van Rooyen, Annelien Adriana (2015) Didactic conversation and transactional distance : a case study of retention and throughput of accounting students, University of South Africa, Pretoria, <http://hdl.handle.net/10500/19980>
http://hdl.handle.net/10500/19980
en
oai:uir.unisa.ac.za:10500/232442018-11-17T13:06:58Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
A performance measurement framework to enhance the success and survival of retail micro, small and medium enterprises
Mabhungu, Isaac
Van der Poll, H. M.
Critical success factors
MSMEs
Performance measurement
Survival
Retail
The study sought to investigate the performance measurement practice of retail Micro, Small and Medium Enterprises (MSMEs) in Zimbabwe and to develop a performance measurement framework for monitoring and managing the performance of retail MSMEs in developing countries. The performance measurement framework may enhance the chances of success and survival of these retail MSMEs. The framework was developed based on a review of the literature and an empirical study. Questionnaires were administered to 373 owner/managers of which only 189 responded. Interviews were held with 20 senior employees in the accounts/finance departments of MSMEs. Stratified random sampling was employed to select the 20 senior employees interviewed. Interviews were also held with eight (8) owner/managers who were purposively selected from the 189 MSMEs who participated in the study. It was established that most of the MSMEs do not measure the CSFs identified from the literature review. The study identified innovation, management of costs, and management of customers, management of competitors, market scanning, employee motivation, and management of regulators as the factors that need to be measured and monitored if MSMEs are to succeed. The performance measurement framework which emerged from the study focused more on measurement of non-financial performance rather than financial performance. Most owner/managers interviewed indicated that the proposed performance measurement framework can be used to enhance the performance of MSMEs. The study recommends that a confirmatory study such as structural equation modelling should be carried out in order to test the cause-effect relationship between the CSFs identified in this study. The study also recommends a longitudinal study where the researcher will assess the performance measurement practices of the retail MSMEs over time rather than relying on the perceptions of owner/managers and employees of the MSMEs.
Keywords: Critical success factors, MSMEs, performance measurement,
2017-10-19
2017-10-19
2017
Thesis
Mabhungu, Isaac (2017) A performance measurement framework to enhance the success and survival of retail micro, small and medium enterprises, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23244>
http://hdl.handle.net/10500/23244
en
oai:uir.unisa.ac.za:10500/231572018-11-17T13:06:41Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Assessing perceptions on performance measures and funding processes at a development finance institution in South Africa
Mhlahlo, Petunia Siphiwe
Julyan, Leoni
Performance measures
Funding processes
Industrial Development Corporation (IDC)
Economic Value Added (EVA)
Development Finance Institutions (DFIs)
Impairment rate
Traditional performance measures
Ratios
Funding institutions
Basic assessment
Due diligence
Workout & restructuring
Financial performance
The Industrial Development Corporation is the largest provider of development funding in South Africa. Despite having documented processes for assessing funding applications, which include traditional performance measures, the impairments as a percentage of outstanding funding book are increasing. However, scholarly literature indicates that traditional performance measures seem inadequate, with Economic Value Added providing more detailed performance company. The study assesses the Industrial Development Corporation employee’s perceptions on stipulated and additional performance measures and its funding processes. The study followed a quantitative research design using a questionnaire. The Statistical Package for Social Sciences was used to analyse the data. The study found that stipulated performance measures are mostly used, but not Economic Value Added. Funding processes could be enhanced through more performance measures and additional pre and post investment processes. It is recommended that processes be enhanced and the addition of Economic Value Added be investigated to assist in reducing impairments.
2017-09-13
2017-09-13
2017-02
Dissertation
Mhlahlo, Petunia Siphiwe (2017) Assessing perceptions on performance measures and funding processes at a development finance institution in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23157>
http://hdl.handle.net/10500/23157
en
oai:uir.unisa.ac.za:10500/295852022-11-18T09:10:40Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
A framework to enhance environmental sustainability of plastic manufacturers in South Africa
Foot, Judith
Van der Poll, H. M.
Circular economy
Environmental sustainability
Industrial Ecology
Operations
Plastic manufacturers
Qualitative semi-structured interviews
Stakeholder theory
Strategies
Systems theory
Sirkelvormige ekonomie
Omgewingsvolhoubaarheid
Nywerheidsekologie
Werksaamhede
Plastiekvervaardigers
Kwalitatiewe halfgestruktureerde onderhoude
Belanghebberteorie
Strategieë
Stelselteorie
Ukusimama kwemvelo
Isifundo sezinhlelo zezimboni
Ukusebenza
Abakhiqizi bepulasitiki
Indlela yokuqoqa imininingwane encike ekubuzeni imibuzo
Umbono wababambiqhaza
Amasu
Umbono wezinhlelo
Abstracts in English, Afrikaans and Zulu
An integrated view on generative sustainability has taken on acutely important dimensions globally, given the omniscience of degrading environmental forces. This age of the Anthropocene, in the time scale of earth’s evolution, has seen the exponential introduction, use, and wastage of those materials in demand for human lifestyles, all on an unprecedented scale. Within this evolution, the novelty of plastics, and their manufacturing took on normative proportions, more specifically, with their often-uncritical persistence in developing countries, such as South Africa. The negative impact of plastic on the environment has resulted in a ‘war’ on the plastic industry and plastic manufacturers, relevant to this research. Yet plastic manufacturers have defended their management of plastics through claims of upcycling, generating employment and upholding international best practice standards. Probing the authenticity of this ‘war’ prompted this current research, which explores the strategies and operations of plastic manufacturers and their stakeholders. The research theorised how an under-studied confluence of industrial ecology, systems-thinking and stakeholders’ involvement might provide a more judicious account of plastics, and their manufacture, within the global impetus for environmental sustainability. An initial framework was developed by critically evaluating the literature to understand plastic manufacturers and their stakeholders and situate their position in the sustainability debates. The framework was refined using empirical qualitative research, providing rich data interpreted using the tabled novel confluence of industrial ecology, stakeholders, and systems theories. The participants informing the contribution were purposively selected from a developing country’s population of plastic manufacturers and plastic industry stakeholders.
The research has new assertions. It was found that a regionalised, territorial cooperation system should be implemented for stakeholders. Additionally, industrial ecology replaces the deliberative production and consumption systems within the regional levels, with a cyclical system such as those found in a natural ecosystem. Furthermore, there is a need to extend beyond the competitive stakeholder positions towards communal and complex inter-dependencies that essentially and powerfully constitute stakeholders within a circular socio-economic collaboration. This assertion has been particularly demonstrated through the impact of the COVID-19 pandemic and the real awakening that the world is highly interconnected and dependent on social collaboration between stakeholders. The perception of a linear-based manufacturing ethos was challenged with the insights of an under-appreciated regional circular ecology that requires strategic and operational drivers to work within feedback systems appropriate to a living ecosystem. Additional research could explore and extend the complex environmental sustainability issues by expanding the scope and scale of innovative strategies and operations used by plastic manufacturers and their stakeholders.
’n Geïntegreerde beskouing van generatiewe volhoubaarheid het wêreldwyd uiters belangrike dimensies aangeneem, gegewe die alwetendheid van degraderende omgewingskragte. Hierdie tydperk van die Antroposeen, in die tydskaal van die aarde se evolusie, is gekenmerk deur die eksponensiële bekendstelling, gebruik, en vermorsing van daardie materiale wat in aanvraag is vir die handhawing van mense se lewenstyle – alles op ’n ongekende skaal. In hierdie evolusie het die nuwigheid en die vervaardiging van plastiekstowwe normatiewe afmetings aangeneem – meer spesifiek, met hul (dikwels onkritiese) volharding in ontwikkelende lande soos Suid-Afrika. Die negatiewe impak van plastiek op die omgewing het gelei tot ’n “oorlog” teen die plastiekbedryf en vervaardigers van plastiek, wat op hierdie navorsing betrekking het. Die vervaardigers het egter hul bestuur van plastiek verdedig met hul aansprake op kreatiewe herwinning, werkskepping, en handhawing van internasionale bestepraktykstandaarde. Ondersoeke na die outensiteit van hierdie “oorlog” het aanleiding gegee tot hierdie navorsing oor die strategieë en werksaamhede van plastiekvervaardigers en hul belanghebbers. Hierdie navorsing teoretiseer hoe ’n onderbestudeerde sameloop van nywerheidsekologie, sistemiese denke en belanghebbers se betrokkenheid ’n meer oordeelkundige weergawe van plastiek – en die vervaardiging daarvan – binne die globale impetus vir omgewingsvolhoubaarheid kan gee. ’n Aanvanklike raamwerk is ontwikkel deur ’n kritiese evaluering van die literatuur om plastiekvervaardigers en hul belanghebbers te verstaan en hul posisie in die debatte oor volhoubaarheid vas te stel. Die raamwerk is verfyn deur die gebruik van empiriese kwalitatiewe navorsing, wat ryk data voorsien het wat geïnterpreteer is met behulp van die getabuleerde nuwe sameloop van nywerheidsekologie, belanghebbers, en stelselteorieë. Die deelnemers wat die bydrae lewer, is doelbewus gekies uit ’n ontwikkelende land se populasie van plastiekvervaardigers en belanghebbers in die plastiekbedryf.
Nuwe bewerings is in die navorsing gemaak. Daar is gevind dat ’n geregionaliseerde, territoriale samewerkingstelsel vir belanghebbers geïmplementeer moet word. Afgesien daarvan vervang nywerheidsekologie die beraadslagende produksie- en verbruikstelsels op die streeksvlakke, met ’n sikliese stelsel soos dié wat in ’n natuurlike ekostelsel voorkom. Daar is ook ’n behoefte om verder uit te brei as die mededingende belanghebberposisies, met die oog op gemeenskaplike en komplekse onderafhanklikhede wat wesenlike en kragtige belanghebbers binne ’n sirkelvormige sosio-ekonomiese samewerking uitmaak. Hierdie bewering is veral gedemonstreer deur die impak van die COVID-19-pandemie en die ware bewuswording dat die wêreld in ’n groot mate onderling verbind en afhanklik van sosiale samewerking tussen belanghebbers is. Die persepsie van ’n lineêrgebaseerde vervaardigingsetos is in twyfel getrek deur die insigte van ’n ondergeappresieerde sirkelvormige streeksekologie wat vereis dat strategiese en operasionele aandrywers in terugvoerstelsels moet werk wat geskik is vir ’n lewende ekostelsel. Verdere navorsing kan lig werp op die komplekse kwessies van omgewingsvolhoubaarheid, deur uitbreiding van die omvang en skaal van innoverende strategieë en werksaamhede wat deur plastiekvervaardigers en hul belanghebbers gebruik word.
Umbono odidiyelwe wokusimama kokukhiqiza uthathe izilinganiso ezibaluleke kakhulu emhlabeni jikelele, uma kubhekwa ukwazi konke kokucekela phansi amandla emvelo. Le nkathi yeminyaka yamanje yokuma komhlaba, esikalini sesikhathi sokuguquka komhlaba, ibone ukwethulwa okukhulu, ukusetshenziswa, kanye nokumoshwa kwalezo zinto ezidingekayo ezindleleni zokuphila kwabantu, konke ngezinga elingakaze libonwe ngaphambili. Ngaphakathi kwalokhu kuguquguquka, ubusha bamapulasitiki, kanye nokukhiqizwa kwawo kuthathe izilinganiso ezijwayelekile, ikakhulukazi, ngokuphikelela kwako okungasho lutho emazweni asathuthuka, njengeNingizimu Afrika. Umthelela omubi wepulasitiki emvelweni ubangele 'impi' embonini yepulasitiki kanye nabakhiqizi bepulasitiki, okuhambisana nalolu cwaningo. Nokho abakhiqizi bepulasitiki bakuvikele ukuphatha kwabo amapulastiki ngezimangalo zokukhushulwa kokusetshenziswa kabusha kwamapulastiki, ukukhiqiza ukuqashwa kanye nokuphakamisa izindinganiso zamazwe ngamazwe ezingcono kakhulu zokusebenza. Ukuhlola ubuqiniso bale ‘mpi’ kwabangela lolu cwaningo lwamanje, oluhlola amasu nokusebenza kwabakhiqizi bepulasitiki nababambiqhaza babo. Ucwaningo luveze ukuthi ukuhlangana okungafundiwe kahle kwesifundo sezinhlelo zezimboni, ukucabanga kwezinhlelo kanye nokuzibandakanya kwababambiqhaza kunganikeza i-akhawunti ehlakaniphe kakhudlwana yamapulasitiki, kanye nokwakhiwa kwawo, ngaphakathi komfutho womhlaba wonke wokusimama kwemvelo. Uhlaka lokuqala lwasungulwa ngokuhlolisisa imibhalo ukuze kuqondwe abakhiqizi bepulasitiki kanye nababambiqhaza bawo kanye nokubeka isikhundla sawo ezingxoxweni zokusimama. Lolu hlaka lwacwengwa kusetshenziswa ucwaningo olusebenzisa ubufakazi obungaqinisekiswa ukuze kufinyelelwe emiphumeleni, luhlinzeka ngemininingwane ecebile ehunyushwe kusetshenziswa inhlanganisela yokusha futhi okungafani nokwaziwa ngaphambilini kwethulwe ngokusemthethweni esifundweni sezinhlelo zezimboni, ababambiqhaza, kanye nemibono yezinhlelo. Ababandakanyi abazisa ngalo mnikelo bakhethwe ngenhloso ebantwini bezwe elisathuthuka labakhiqizi bepulasitiki nababambiqhaza embonini yepulasitiki.
Ucwaningo lunokugomela okusha. Kutholakale ukuthi uhlelo lokubambisana lwezindawo, olunezifunda, kufanele lusetshenziswe kulabo ababambiqhaza. Ukwengeza, isifundo sezinhlelo zezimboni sithatha indawo yokukhiqiza kanye nezinhlelo zokusebenzisa ngamabomu ngaphakathi kwamazinga esifunda, ngohlelo lokujikeleza olufana nalolo olutholakala emphakathini wezinto eziphilayo zemvelo. Ngaphezu kwalokho, kunesidingo sokudlulela ngale kwezikhundla zababambiqhaza eziqhudelanayo kuye ekuncikeni komphakathi nokuyinkimbinkimbi okuhlanganisa ngokuyisisekelo nabanamandla ababambiqhaza ngaphakathi kokubambisana kohlelo lwezimboni olubuyisela esimweni kwezenhlalo-mnotho. Lokhu kugomela kuboniswe ikakhulukazi ngomthelela wobhubhane lwe-COVID-19 kanye nokuvuka kwangempela kokuthi umhlaba uxhumeke kakhulu futhi uncike ekubambisaneni komphakathi phakathi kwababambiqhaza. Umbono wokuziphatha wokukhiqiza obandakanya isimo lapho into ethile ishintsha ngezinga elifanayo nenye waphonselwa inselelo nemibono yesifundo sezinhlelo zezimboni ezibuyisela esimweni zesifunda ezingabongwa kahle ezidinga amasu abashayeli abasebenzayo ukuze basebenze ngaphakathi kwezinhlelo zempendulo ezifanele emphakathini wezinto eziphilayo zemvelo. Ucwaningo olwengeziwe lungahlola futhi lunwebe izinkinga eziyinkimbinkimbi zokusimama kwemvelo ngokwandisa ububanzi nesilinganiso samasu amasha nemisebenzi esetshenziswa abakhiqizi bepulasitiki nababambiqhaza bawo.
2022-11-14
2022-11-14
2022-02
Thesis
https://hdl.handle.net/10500/29585
en
oai:uir.unisa.ac.za:10500/135372018-11-17T13:04:16Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Analysing the predictors of financial vulnerability of the consumer market microstructure in SouthAfrica
De Clercq, Bernadene
Venter, J. M. P. (Jan M. P.)
Van Aardt, Carel
Consumer financial vulnerability
Household income
Household consumption expenditure
Household balance sheets
Household income statements
Mixed methods approach
Chain reasoning
Consumption theories
System of National Accounts
This study aimed to develop a causal chain that illustrates the path through which a
variety of factors influence consumer financial vulnerability. In order to achieve the
stated aim, it was necessary to firstly identify the factors that gave rise to consumers
being financially vulnerable. Secondly, the nature of the causal chain between the
identified factors was determined. Thirdly, the causes of consumer financial
vulnerability according to key informants in the financial services industry were
determined. Finally, based on the results of the first three stages, possible
explanations for consumer financial vulnerability were provided.
Before the construction of the causal chain could be explored, a theoretical
framework regarding household financial position as well as financial attitudes and
behaviours was provided. The theoretical framework was supported by a description
of the linkages through which consumers function and transact in an economy by
applying chain reasoning. The chain reasoning was extended by providing financial
statements reflecting the results of consumers’ interactions in the macroeconomy
with an extract from the national accounts of South Africa presenting the income
statements, balance sheets and relevant financial ratios of consumers for the period
in which the research was conducted (2008 to 2009).
For this study, the explanatory sequential mixed methods design was deemed
appropriate to achieve the proposed research objectives. The research process
firstly consisted of a quantitative strand where the possible causes for consumer
financial vulnerability were identified after which the results were validated with data
obtained in the second phase by means of four focus group discussions.
To determine the factors giving rise to and establish the causal chain of overall
consumer financial vulnerability, regression analysis was conducted. Based on the
results of the regression analysis, it became evident that the financial vulnerability
chain is not a singular linear process but rather a non-linear process (with
contemporaneous and singular linkages) with a variety of factors influencing financial
vulnerability, but also influencing each other over time.
2014-06-11
2014-06-11
2014-06-11
Thesis
De Clercq, Bernadene (2014) Analysing the predictors of financial vulnerability of the consumer market microstructure in SouthAfrica, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13537>
http://hdl.handle.net/10500/13537
en
oai:uir.unisa.ac.za:10500/47112022-10-10T10:43:59Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Financial planning and control systems : essential tools to increase the survival rate of micro and small manufacturing enterprises in the Tshwane metropolitan area
Berry, Pamela Ruth
Du Plessis, P. C. (Pieter Cornelius), 1948-
Shuttleworth, Christina Cornelia
Budgeting
Financial education
Financial planning and control systems
Survival of MSEs
MSEs
The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area.
The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised.
Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival.
2011-08-17
2011-08-17
2011-02
Dissertation
Berry, Pamela Ruth (2011) Financial planning and control systems : essential tools to increase the survival rate of micro and small manufacturing enterprises in the Tshwane metropolitan area, University of South Africa, Pretoria, <http://hdl.handle.net/10500/4711>
http://hdl.handle.net/10500/4711
en
oai:uir.unisa.ac.za:10500/160242018-11-17T13:05:00Zcom_10500_14472com_10500_13890com_10500_14473com_10500_506col_10500_14478col_10500_14480col_10500_507
Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoening
Bronkhorst, Sybrand
Saenger, E.
Saenger, J.
Text in Afrikaans
Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid
as 'n omgewingsfaktor van finansiele verslagdoening in
staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui
tneming aan gebruikers geopenbaar word.
Die volgende fasette is bespreek:
(1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening
waarin wetsvoorskriftelikheid beklemtoon is.
(2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid
op finansiele verslagdoening.
(3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele
verslagdoening in Suid-Afrika.
Soos in die Verenigde Koninkryk, die VSA en Australie, het
wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele
state aansienlik verbeter maar daar bestaan tekortkominge
in Suid-Afrika, wat aangespreek moet word.
Om onafhanklike en volgehoue navorsing te verseker, behoort
'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking
voortdurend aan die nuutste omgewingsontwikkelinge kan
voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig
om basiese ontledingsverhoudings te openbaar vir sinvolle belegg
ingsbesluitneming.
This research was undertaken to show whether regulation as
an environmental factor of financial reporting can provide useful
information for making decisions.
The following aspects were discussed:
(1) A theoretical framework for financial reporting emphasizing
accounting regulation.
(2) A review of the historical and current influence of regulation
on financial reporting.
(3) Regulation as an environmental factor of financial reporting
in South Africa.
As in the United Kingdom, the USA and Australia, regulation
of accounting in South Africa has improved the usefulness of financial
reporting to a great extent, but there are still shortcomings
in South Africa that require attention.
To ensure independent and continuous research, it is recommended
that a task force be appointed to enable financial disclosure
to cope with the latest environmental developments. The
South African law should also force companies to disclose basic
analytical ratios for meaningful decision-making.
2015-01-23
2015-01-23
1992-11
Dissertation
Bronkhorst, Sybrand (1992) Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoening, University of South Africa, Pretoria, <http://hdl.handle.net/10500/16024>
http://hdl.handle.net/10500/16024
af
oai:uir.unisa.ac.za:10500/48642023-02-22T11:44:42Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Management accounting as an instrument for corporate governance in Botswana
Mayanja, Mohammed Kwanya
Van der Poll, H. M.
Accounting
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.
2011-09-28
2011-09-28
2010-10
2011-09-28
Dissertation
Mayanja, Mohammed Kwanya (2010) Management accounting as an instrument for corporate governance in Botswana, University of South Africa, Pretoria, <http://hdl.handle.net/10500/4864>
http://hdl.handle.net/10500/4864
en
oai:uir.unisa.ac.za:10500/49072022-10-10T10:24:41Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
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
Du Plessis, P. C. (Pieter Cornelius), 1948-
Shuttleworth, Christina Cornelia
Venture capital
Venture capitalists
Management accounting skills
SMes
Venture capital providers
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.
2011-10-06
2011-10-06
2011-02
Dissertation
Shaku, Mmudi David (2011) The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry, University of South Africa, Pretoria, <http://hdl.handle.net/10500/4907>
http://hdl.handle.net/10500/4907
en
oai:uir.unisa.ac.za:10500/302592023-07-11T07:45:17Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe
Nyakuwanika, Moses
Van der Poll, H. M.
Van der Poll, John Andrew
Activity-based costing
Cost optimisation
Cost savings
Environmental management accounting practices
Gold mining
Life cycle costing
Material flow cost accounting
Stakeholder pressure
Izindleko ezisekelwe emsebenzini
Ukwenza ngcono izindleko
Ukonga izindleko
Izinqubo zokubala zokuphathwa kwemvelo
Ukumba igolide
Izindleko zomjikelezo wempilo
Ukubalwa kwezindleko zokugeleza kwezinto
Ingcindezi yabambiqhaza
Aktiwiteitgebaseerde kosteberekening
Koste-optimalisasie
Kostebesparings
Omgewingsbestuur rekeningkundige praktyke
Goudmynwese
Lewensikluskosteberekening
Wesenlike vloeikosteberekening
Belanghebberdruk
Abstracts in English, Zulu and Afrikaans
Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of communities without providing adequate compensation, pollution of water and air, loss of grazing and agricultural land, the creation of unprotected pits, and exploitation and depletion of natural resources. The literature has identified material flow cost accounting (MFCA), life cycle costing (LCC) and activity-based costing (ABC) as essential environmental management accounting practices (EMAPs) to manage the environment. The EMAPs tend to be discussed in isolation hence the need to integrate them. Current frameworks fail to direct sustainability in organisations, opening calls for new approaches that integrate sustainability into business processes. The study was motivated by a lack of studies on the importance of EMAPs, noted in developing countries. Due to the existing frameworks' failure to address environmental challenges, practical means and techniques for businesses to integrate, measure and communicate environmental issues remain challenging. Existing frameworks have been observed as lacking industry scale, besides failing to describe how to achieve the integration of sustainability. Research questions and research objectives were developed from the problem statement. Institutional, stakeholder and sustainability theories were identified as providing the lens for the study. Institutional theory (major theory underpinning study) provides that forces around them shape organisations to adopt greener initiatives. A multi-method qualitative research choice was made for the study.
After a comprehensive literature review, a preliminary framework of environmental management accounting practices to promote green gold mining in Zimbabwe was developed. The preliminary framework was enhanced by conducting personal interviews and later validated through a focus group. Findings revealed that coercive pressure was mostly applied by the environmental regulator and that gold mining activities negatively impacted the environment. In addition, gold mining companies failed to import green technology equipment due to excessive tax rates charged by the Zimbabwean Revenue Authority (ZIMRA). Key recommendations are that small gold mines should continually be monitored, and ZIMRA should reduce its tax rates to reduce the cost for gold mining organisations to import green technology. The study contributed to the body of knowledge and practice by developing an integrated framework for the Zimbabwean gold mining sector as a guide to greener gold mining and to theory (the integrated framework will work as a formal rule to be followed by entities). Similar work focusing on mining sectors like coal, platinum and chrome could be undertaken in Zimbabwe.
Nanxa imboni yezokumbiwa kwegolide eZimbabwe inconywe ngeqhaza layo elihle ekukhuliseni umnotho, iphinde yagxekwa ngokulimaza imiphakathi yasendaweni ngokuxoshwa ngendluzula kanye nokufuduswa kwemiphakathi ngaphandle kokunikeza isinxephezelo esanele, ukungcoliswa kwamanzi nomoya, ukulahlekelwa amadlelo kanye nomhlaba wezolimo, ukwakhiwa kwemigodi engavikelekile, nokuxhashazwa kanye nokuqedwa kwemithombo yemvelo. Izincwadi zihlonze ukubalwa kwezindleko zokugeleza kwezinto (MFCA), izindleko zomjikelezo wokuphila (LCC) kanye nezindleko ezisekelwe kumsebenzi (ABC) njengezinqubo zokubala zokuphathwa kwemvelo ezibalulekile (EMAPs) zokuphatha imvelo. Ama-EMAP avame ukuxoxwa ngawo wodwa yingakho kunesidingo sokuwahlanganisa. Izinhlaka zamanje ziyehluleka ukuqondisa ukusimama ezinhlanganweni, ukuvula izingcingo zezindlela ezintsha ezihlanganisa ukusimama ezinqubeni zebhizinisi. Ucwaningo lugqugquzelwe ukuntuleka kwezifundo ngokubaluleka kwama-EMAP, okuphawulwe emazweni asathuthuka. Ngenxa yokwehluleka kwezinhlaka ezikhona ukubhekana nezinselele zezemvelo, izindlela ezingokoqobo namasu okudidiyela amabhizinisi, ukulinganisa kanye nokuxhumana ngezindaba zemvelo kusalokhu kuyinselele. Izinhlaka ezikhona zibonwe njengezintula izinga lemboni, ngaphandle kokwehluleka ukuchaza indlela yokufeza ukuhlanganiswa kokusimama.
Imibuzo yocwaningo nezinjongo zocwaningo zakhiwe kusukela esitatimendeni senkinga. Izindlela zokuqonda izinhlangano kanye nezinqubo zokuphatha, ababambiqhaza kanye nokusimama zihlonzwe njengezinikeza ithuluzi lomcwaningi lokubuka ucwaningo. Indlela yokuqonda izinhlangano kanye nezinqubo zokuphatha (Umbono omkhulu osekela ucwaningo) ihlinzeka ngokuthi amandla okubazungezile alolonge izinhlangano ukuthi zithole inqubo ephelele yokuphatha imvelo. Kwakhethwa ucwaningo lokuchaza lwezindlela eziningi kulolu cwaningo. Ngemva kokuhlolwa okupheleleyo kwezincwadi, kwasungulwa uhlaka lokuqala lwendlela yokuphathwa kwemvelo ukuze kuthuthukiswe ukumbiwa kwegolide eliluhlaza eZimbabwe. Uhlaka lokuqala lwathuthukiswa ngokwenza inhlolokhono yomuntu siqu futhi kamuva lwaqinisekiswa ngeqembu okugxilwe kulo. Okutholakele kuveze ukuthi ingcindezi ephoqayo yayisetshenziswa kakhulu umlawuli wezemvelo nokuthi imisebenzi yokumba igolide ibe nomthelela omubi kumvelo. Phezu kwalokho, izinkampani ezemba igolide zehlulekile ukuthenga kwamanye amazwe ubuchwepheshe bezemvelo ngenxa yokukhokhwa kwemithelo eyeqisayo ebizwe Yisiphathimandla Semali Engenayo yaseZimbabwe (ZIMRA). Iziphakamiso ezisemqoka ngezokuthi imigodi emincane yegolide kumele ihlale igadiwe, futhi iZIMRA kumele yehlise imithelo ukuze yehlise izindleko zezinhlangano ezemba igolide ukuthi zithenge kwamanye amazwe ubuchwepheshe bezemvelo.
Ucwaningo lufake isandla kumgwamanda wolwazi nokuzejwayeza ngokwenza uhlaka oludidiyelwe lwemboni yezezimayini zegolide zaseZimbabwe njengomhlahlandlela wokumbiwa kwegolide eliluhlaza kanye nombono (uhlaka oludidiyelwe luzosebenza njengomthetho osemthethweni okufanele ulandelwe yizinhlangano). Umsebenzi ofanayo ogxile emikhakheni yezimayini efana namalahle, iplatinum kanye nechrome ungenziwa eZimbabwe.
Alhoewel die Zimbabwiese goudmynbedryf opgehemel is vir sy positiewe bydrae tot ekonomiese groei, het die bedryf ook onder skoot gekom vir sy skade aan plaaslike gemeenskappe deur die gedwonge uitsettings en hervestiging van gemeenskappe sonder voldoende vergoeding, water- en lugbesoedeling, verlies aan beweiding en landbougrond, die skep van onbeskermde skagte, en die uitbuiting en uitputting van natuurlike hulpbronne. Die literatuurstudie het wesenlike vloeikosteberekening (MFCA), lewensikluskosteberekening (LCC) en aktiwiteitsgebaseerde kosteberekening (ABC) as essensiële omgewingsbestuur rekeningkundige praktyke (EMAPs) geïdentifiseer om die omgewing te bestuur. Aangesien die neiging is om EMAPs in isolasie te gebruik, is daar ’n behoefte om hulle te integreer. Huidige raamwerke slaag nie daarin om volhoubaarheid in organisasies te bestuur nie, wat die geleentheid skep vir ’n oproep tot nuwe benaderings wat volhoubaarheid met besigheidsprosesse integreer. Die beweegrede vir die studie is die gebrek aan navorsing (wat in ontwikkelende lande bespeur is) oor die belangrikheid van EMAPs. As gevolg van die bestaande raamwerke se onvermoë om omgewingsuitdagings te hanteer, bly praktiese metodes en tegnieke om omgewingskwessies te integreer, meet, en kommunikeer steeds ’n uitdaging vir besighede. Afgesien dat hulle misluk het om ’n beskrywing te gee van hoe om die integrasie van volhoubaarheid te verwerf, is dit duidelik dat bestaande raamwerke nie op industriële skaal is nie. Die probleemstelling is gebruik om navorsingsvrae en navorsingsdoelwitte te ontwikkel. Institusionele, belanghebber- en volhoubaarheidsteorieë is geïdentifiseer as synde ’n lens vir die studie te verskaf. Volgens die institusionele teorie (hoofteorie wat die studie steun), is dit magte buite organisasies wat bepalend is in organisasies se aanneem van groener inisiatiewe. Die studie het multi-metode, kwalitatiewe navorsing gebruik.
Na ’n omvattende literatuuroorsig, is ’n voorlopige raamwerk vir omgewingsbestuur rekeningkundige praktyke vir die bevordering van groen goudmynwese in Zimbabwe ontwikkel. Hierdie voorlopige raamwerk is versterk deur persoonlike onderhoude wat gevoer is en is later deur ’n fokusgroep bekragtig. Die bevindinge het aan die lig gebring dat die omgewingsbeheerraad grotendeels dwang toegepas het en dat goudmynbedryfaktiwiteite die omgewing negatief affekteer. Daar is bykomend ook gevind dat maatskappye wat in die goudmynbedryf betrokke is, in gebreke gebly het om groentegnologie-toerusting in te voer as gevolg van die buitensporige belasting wat deur die Zimbabwean Revenue Authority (ZIMRA) gehef word. Die vernaamste aanbevelings is dat klein goudmyne deurlopend gemonitor moet word en dat ZIMRA sy belastingkoerse moet verlaag om goudmynorganisies se koste vir die invoer van groentegnologie te verminder. Die studie het tot die breë kennisbasis en praktyk bygedra deur ’n geïntegreerde raamwerk vir die Zimbabwiese goudmynsektor as riglyn tot groener goudmynwese, sowel as teorie te ontwikkel (die geïntegreerde raamwerk sal as formele reël dien wat deur entiteite gevolg moet word). Soortgelyke ondersoeke wat op ander mynsektore soos steenkool, platinum en chroom fokus, kan in Zimbabwe onderneem word.
2023-07-03
2023-07-03
2022-03-10
Thesis
https://hdl.handle.net/10500/30259
en
oai:uir.unisa.ac.za:10500/189902018-11-17T13:05:21Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Management accounting tools providing sustainability information for decision-making and its influence on financial performance
Matambele, Khathutshelo
Van der Poll, H. M.
Many organisations today are still not making use of Management Accounting tools to assist in providing sustainability information for decision-making and the influence this can have on the financial performance of an organisation. This may have a negative impact on the financial performance of organisations, the result of the number of errors and miscalculations that can occur, including obsolete cost drivers; miscalculated business decisions, inaccurate information and human errors. Without applying Management Accounting tools, managers of organisations may find it difficult to improve the day-to-day operations and to take decisions to enhance the financial performance of their business.
In this study, information was collected from interviews to determine whether Management Accounting tools could provide sustainability information for decision-making, and how this would influence the financial performance of an organisation. The research was carried out in organisations listed on the JSE.
This study found that Management Accounting tools are important in providing sustainability information for decision-making and in determining how this information influences the financial performance of JSE listed organisations. Furthermore, Management Accounting tools provide strategies that influence decision-making and performance, although decision-making is the responsibility of executives or directors of the organisations.
The study also found that Management Accounting tasks are performed by financial managers who focus solely on financial statements and reporting. Hence future research should focus on the importance of devolving Management Accounting roles to financial accountants or managers to enable the organisation to focus on different reports for different outcomes.
2015-08-25
2015-08-25
2014-11
Dissertation
Matambele, Khathutshelo (2014) Management accounting tools providing sustainability information for decision-making and its influence on financial performance, University of South Africa, Pretoria, <http://hdl.handle.net/10500/18990>
http://hdl.handle.net/10500/18990
en
oai:uir.unisa.ac.za:10500/305232023-12-04T16:37:05Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Adoption of environmental management accounting in the textile manufacturing industry in South Africa
Omoworare, Temitope
Van der Poll, H. M.
Activity-based costing
Environmental costs
Management accounting
Life-cycle costing
Material flow cost accounting
Product environmental footprint
Textile manufacturing industry
Izindleko ezisuselwe emsebenzini (activity-based costing)
Izindleko zemvelo (environmental costs)
Ukuphathwa kwezimali (management accounting)
Ukugcinwa kwamarekhodi ezindleko zempahla ebonakalayo kuyo yonke impilo yempahla (life-cycle costing)
Ithuluzi elisetshenziswa yizinkampani ezikhiqizayo ukuthuthukisa ukusebenza kahle kwezinto zabo ukuze zonge (material flow cost accounting)
Indlela entsha yokulinganisa ukusebenza kokusimama (product environmental footprint)
Imboni yokukhiqiza izindwangu (textile manufacturing industry)
Aktiwiteitsgebaseerde
Kosteberekening
Omgewingskoste
Bestuursrekenkunde
Lewensiklus-kosteberekening
Materiele
Vloei-kosteberekening
Omgewingsletsel van produkte
Tekstielfabrikasiebedryf
Abstracts in English, Afrikaans and Zulu
The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and the benefits thereof for such organisations. This study, likewise, examined the indicators of the successful adoption of green practices among TMOs in SA. The qualitative accounts presented in this study were compiled using existing literature, in-depth interviews, and web-based document analysis. The generated data were thematically analysed, and the study findings indicate that TMOs in SA employ activity-based costing and material flow cost accounting, primarily for cost allocation and waste minimisation. The findings of this study also indicate that coercive pressure, in the form of environmental compliance monitoring, is lacking in the textile manufacturing industry (TMI) of SA. This study suggests that TMOs may require several practices to meet their environmental objectives. Therefore, future work can focus on the use of water management accounting (WMA) in TMOs.
Uhlaka lomhlaba wonke lokukhathazeka kwemvelo lukhulise isidingo sokuthuthukisa izinqubo eziluhlaza. Lolu cwaningo luphenye izindlela eziluhlaza ezisetshenziswa yizinhlangano ezikhiqiza izindwangu (TMOs) eNingizimu Afrika, kanye nezinzuzo zazo kulezo zinhlangano. Lolu cwaningo, ngokufanayo, luhlole izinkomba zokwamukelwa ngempumelelo kwezinqubo eziluhlaza phakathi kwama-TMO eNingizimu Afrika. Ulwazi lwezezimali olwethulwe kulolu cwaningo luhlanganiswe kusetshenziswa izincwadi ezikhona, izingxoxo ezijulile, nokuhlaziywa kwemibhalo esekelwe kusizindalwazi. Imininingwane ekhiqiziwe yahlaziywa ngokwendikimba, futhi okutholwe ocwaningweni kubonisa ukuthi ama-TMO eNingizimu Afrika asebenzisa izimali zezindleko ezisekelwe emsebenzini kanye nethuluzi elisetshenziswa yizinkampani ezikhiqizayo ukuthuthukisa ukusebenza kahle kwezinto zabo ukuze zonge, ikakhulukazi ekwabiweni kwezindleko kanye nokunciphisa imfucuza. Okutholwe kulolu cwaningo kuphinde kukhombise ukuthi ingcindezi ephoqayo, ngendlela yokuqapha ukuthotshelwa kwemvelo, ayikho embonini yokukhiqiza izindwangu (TMI) yaseNingizimu Afrika. Lolu cwaningo luphakamisa ukuthi ama-TMO angadinga izinqubo ezimbalwa ukuze ahlangabezane nezinhloso zawo zemvelo. Ngakho-ke, umsebenzi wesikhathi esizayo ungagxila ekusetshenzisweni kwesilinganiso sokuphathwa kwamanzi (WMA) kuma-TMO.
Die wêreldwye profiel van omgewingsbesorgdhede het die aanvraag vergroot om groener praktyke te ontwikkel. Hierdie studie het die groen praktyke ondersoek wat deur tekstielfabrikasie-organisasies in Suid-Afrika aangewend word, asook die voordele daarvan vir sulke organisasies. Hierdie studie het ook die aanwysers van die suksesvolle aanname van groen praktyke onder tekstielfabrikasie-organisasies in Suid-Afrika ondersoek. Die kwalitatiewe beskrywings in hierdie studie is saamgestel deur die gebruik van bestaande literatuur, in-diepte onderhoude en webgebaseerde dokumentontleding. Die gegenereerde data is tematies ontleed, en die bevindings van die studie dui aan dat tekstielfabrikasie-organisasies in Suid-Afrika aktiwiteitsgebaseerde kosteberekening (activity-based costing) en materiële vloei-kosteberekening (material flow cost analysis) aanwend, hoofsaaklik vir kostetoewysing en die minimalisasie van afval. Die bevindings van hierdie studie dui ook aan dat daar ’n gebrek is aan dwangdruk, in die vorm van die kontrole van omgewingsgehoorgewing, in die tekstielfabrikasiebedryf van Suid-Afrika. Hierdie studie se voorstel is dat tekstielfabrikasie-organisasies verskeie praktyke kan benodig om aan hulle omgewingsdoelwitte te voldoen. Dus kan toekomstige navorsing fokus op waterbestuursrekenkunde (water management accounting) in tekstielfabrikasie-organisasies.
2023-09-22
2023-09-22
2022-12
Dissertation
https://hdl.handle.net/10500/30523
en
oai:uir.unisa.ac.za:10500/260332020-01-07T13:49:11Zcom_10500_3072com_10500_2886com_10500_26com_10500_25com_10500_14473com_10500_13890com_10500_506col_10500_3076col_10500_2887col_10500_14480col_10500_507
An analysis of the impact of taxation and government expenditure components on income distribution in Nambia
Indongo, Albinus Atugalikana
Robinson, Zurika
Income inequality
Government expenditure
Customs and excise duties
Taxation
Gini coefficient
Income distribution
Error correction model
Multiple linear regression
Social pensions
Education
This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance.
2019-11-26
2019-11-26
2018-11
Dissertation
http://hdl.handle.net/10500/26033
en
oai:uir.unisa.ac.za:10500/134682018-11-17T13:04:23Zcom_10500_2734com_10500_37com_10500_25com_10500_14473com_10500_13890com_10500_506col_10500_2735col_10500_14480col_10500_507
Human capital disclosure in corporate annual reports
Adelowotan, Michael Olajide
Cronje, Christo Johannes
Wingard H. C.
Intangible assets
Human capital intangibles
Human capital disclosures
Mandatory disclosures
Discretionary disclosures
New economy
Old economy
Value creation
Human capital disclosure framework
It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs.
The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software.
The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended.
2014-05-19
2014-05-19
2014-05-19
Thesis
Adelowotan, Michael Olajide (2014) Human capital disclosure in corporate annual reports, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13468>
http://hdl.handle.net/10500/13468
en
oai:uir.unisa.ac.za:10500/15512018-11-17T13:06:27Zcom_10500_14471com_10500_13890com_10500_14473com_10500_506col_10500_14476col_10500_14480col_10500_507
Financial reporting and its interpretation for management purposes in the agricultural environment
Shuttleworth, Christina Cornelia
Julyan, F. W. (Frank William), 1941-
Du Plessis, P. C. (Pieter Cornelius), 1948-
This study examines whether financial reporting, in its present state, complies with
the modern farmer's need for efficient financial management. Although decision
making is the ultimate outcome, the emphasis in this study is on the way the
presentation and interpretation of financial reporting assist that outcome.
The following issues are addressed to establish the usefulness of agricultural
financial statements:
(1) the nature and quality of current financial statements in agriculture
(2) the stakeholders in need of financial management information
(3) the methods used to acquire financial information for management purposes
(4) new trends in the presentation of financial statements
The following are some interesting facts emanating from the study:
(1) Farmers must realise that they are principal users of their financial reports.
(2) Financial decision making can only be done if financial statements are
presented timeously, and are accurate and comprehensible.
(3) Farm managers need to keep up with the changing financial and technological
environment in which they operate.
2009-08-25
2009-08-25
2009-08-25
2001-11
Dissertation
Shuttleworth, Christina Cornelia (2009) Financial reporting and its interpretation for management purposes in the agricultural environment, University of South Africa, Pretoria, <http://hdl.handle.net/10500/1551>
http://hdl.handle.net/10500/1551
en
oai:uir.unisa.ac.za:10500/300892023-05-26T06:48:30Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Developing a conceptual model linking remuneration governance compliance, executive pay, pay-gap, and performance of JSE firms
Mnyaka, Nomanyano Prim-Rose
Ambe, Cosmas
Pay
Executives
Firm performance
Pay-performance link
Firm
Firm performance measures
Key performance indicators
Governance
Remuneration governance
Corporate governance
Corporate governance compliance
Remuneration governance compliance
Executive pay
Pay gap
Umvuzo
Isigqeba
Umvuzo wesigqeba
Ukusebenza kwefemu
Unxulumano lomvuzo wokusebenza
Umsantsa womvuzo
Ifemu
Amanyathelo okusebenza kwefemu
Zalathisi ezingundoqo zokusebenza
Ulawulo
Ulawulo lwemivuzo
Ulawulo lwenkampani
Ukuthotyelwa kolawulo lwenkampani
Ukuthotyelwa kolawulo lwemivuzo
Moputso
Batsamaisi
Meputso ya batsamaisi
Tshebetso ya feme
Lehokela la tshebetso ya meputso
Sekgeo sa meputso
Feme
Mehato ya tshebetso ya feme
Matshwao a mantlha a tshebetso
Puso
Puso ya meputso
Puso ya koporasi
Taolo ya kgwebo
Tumellano ya taolo ya meputso
Includes summaries in Xhosa and Sotho
Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth
based on its reaction to corporate scandals/collapses has led to contestation of the agency
theory favoured by extant studies compared to stewardship and tournament theories. The
study aimed to develop a conceptual model linking RGC (RGC), executive pay, pay performance link, executive-employee pay-gap, and firm performance of JSE-listed firms.
Methodology: A pragmatism ontology and convergent parallel mixed approach was
employed on selected JSE-listed firms between 2011 and 2020. Secondary data from annual
reports, the IRESS database, and extant literature were employed to develop a RGCI and to
extract key variables including firm performance measures (FPMs) and key performance
indicators KPIs). Descriptive statistics, correlations, regression, and comparative analysis
were used to achieve research objectives.
Findings: The results indicate a declining RGC among the selected firms, a negative
association between RGC and executive pay, a positive connection between RGC and firm
performance, a negative moderating effect of RGC on the pay-performance link, a positive
moderating effect of RGC on the connection between pay-gap and firm performance, and a
disconnection of FPMs from KPIs of the JSE listed firms, suggesting a neglected endogeneity
problem.
Implications and recommendations: There is a need to enforce and monitor RGC, and to
review methodological and theoretical foundations in research that involves governance and
executive pay, performance, or pay-gap. This is since the type and nature of KPIs are
dissimilar to the FPMs, which is likely to result in research that is disconnected from what is
happening in practice.
Contribution to knowledge: The study is the first to have selected firms from the full range
of JSE listed firms, with specific focus on RGC post-King III and IV, tested RGC moderation
effect, compared FPMs against KPIs, studied pay-gap locally and used firm performance
proxies aligned with practice. The study has also identified methodological flaws and
challenged the agency theory.
Injongo: Umdla wehlabathi jikelele ekukwazini kolawulo lwenkampani ukwandisa ubutyebi
befemu ngokusekelwe kwindlela esabela ngayo kumahlazo / ukuwa kwenkampani
kukhokelele ekukhuphisaneni kwengcamango yeagency theory ethandwa zizifundo
ezikhoyo, xa kuthelekiswa ukulawula/ukuphatha kunye netournament theories. Uphando
lujoliswe ekuphuhliseni imodeli yengqiqo edibanisa ukuthotyelwa kolawulo lwemivuzo
(iRGC), umvuzo wesigqeba, unxibelelwano lomvuzo wokusebenza, umsantsa kumvuzo
womsebenzi osisigqeba, kunye nokusebenza okuzinzileyo kweefemu ezidweliswe kwiJSE.
Isikholelo sophando/imethodoloji: Kusetyenziswe ipragmatism ontology kunye nendlela
yohlalutyo lwedatha yophandontyilazwi nolweenkcukachamanani (iconvergent parallel mixed
approach) ekujongeni iifemu ezikhethiweyo ezidweliswe kwiJSE phakathi kuka2011 no2020.
Kukwasetyenziswe idatha elandelayo evela kwiingxelo zonyaka, ulwazi olucwangcisiweyo
olukwikhompyutha/idathabheyisi yeIRESS, uncwadi olukhoyo ukuphuhlisa isalathiso seRGC
kunye nokukhupha iinguqu eziphambili, kubandakanya amanyathelo okusebenza
okuzinzileyo (iFPMs) kunye nezalathisi eziphambili zokusebenza (iKPIs). Kusetyenziswe
iinkcukachamanani ezichazayo, ukuhambelana, ubudlelwana kwiinguqu ezixhomekekileyo
nezizimeleyo, kunye nohlalutyo oluthelekisayo ukufezekisa iinjongo zophando.
Iziphumo: Iziphumo zibonisa ukuhla kweRGC phakathi kweefemu ezikhethiweyo,
unxulumano olungalunganga phakathi kweRGC kunye nomvuzo wesigqeba, unxibelelwano
oluhle phakathi kweRGC kunye nokusebenza okuzinzileyo, ifuthe elingalunganga
lokumodareyitha leRGC kunxibelelwano lokuhlawula ukusebenza, ifuthe elihle
lokumodareyitha leRGC kunxibelelwano phakathi komsantsa kumvuzo kunye nokusebenza
okuzinzileyo, kunye nokwahlukana kweFPMs ezivela kwiKPIs zeefemu ezidwelisiweyo
kwiJSE, okubonisa ingxaki yempembelelo engakhathalelwanga.
Iziphumo kunye neengcebiso: Kukho isidingo sokunyanzelisa nokubeka iliso kwiRGC,
kunye nokuphonononga iziseko zesikhokelo sophando kunye nethiyori kuphando
olubandakanya ulawulo kunye nomvuzo wesigqeba, ukusebenza, okanye umsantsa
kumvuzo. Oku kungenxa yohlobo kunye nokungafani kokudalwa kweKPIs neFPMs,
okunokwenzeka ukuba ziphumele kuphando olwahlukeneyo koko kwenziwayo.
Igalelo kulwazi: Olu phando lolokuqala ukuba nezi nkalo zilandelayo: iifemu ezikhethiweyo
ezivela kuluhlu olupheleleyo lweefemu ezidweliswe kwiJSE, ngokugxininisa ngokukodwa
kwiRGC post-King III kunye neIV; ifuthe lokumodareyitha leRGC elivavanyiweyo; ukuthelekiswa kweFPMs neKPIs; ukufundwa komsantsa kumvuzo
ngokwalapha/ngokwasekuhlaleni; lwaze lwasebenzisa abameli bokusebenza okuzinzileyo
abahambelana noko kwenziwayo okanye umsebenzi. Olu phando luye lwachonga neziphene
zesikhokelo sophando laze lwacela umngeni weagency theory.
Sepheo: Thahasello ya lefatshe ya bokgoni ba puso ya koporasi ba ho eketsa leruo la feme
ho latela karabelo ya yona ho manyofonyofo/ho putlama ho entse hore ho be le phehisano
ya kgopolo ya lefapha le ratwang ke diphuputso tse seng di ntse di le teng, ha di bapiswa le
botsamaisi le dikgopolo tsa tlhodisano. Phuputso ena e ikemiseditse ho hlahisa moralo wa
mohopolo o hokahanyang boikamahanyo ba puso ya meputso (RGC), meputso ya
batsamaisi, lehokelo la ho lefshwa, sekgeo sa meputso ya basebetsi ba botsamaisi, le
tshebetso ya feme ya difeme tse lenaneng la JSE.
Mekgwa e sebedisitsweng phuputsong: Ho sebedisitswe katamelo ya phuputso ya se teng
ya nnete le moelelo le e kopantseng bongata le boleng ho sheba difeme tse thathamisitsweng
ho JSE pakeng tsa dilemo tsa 2011 le 2020. Dintlha tsa bobedi tse tswang ditlalehong tsa
selemo le selemo, datapeisi ya IRESS, le dingodilweng tse seng di ntse di le teng di ile tsa
sebediswa ho hlahisa indekse ya RGC le ho ntsha dintlha tse ka sehloohong, ho
kenyelletswa mehato ya tshebetso ya difeme (di-FPM) le matshwao a bohlokwa a tshebetso
(di-KPI). Ho sebedisitswe dipalo-palo tse hlalosang, dikamano, ho kgutlela morao, le
tlhahlobo ya papiso ho fihlella dipheo tsa patlisiso.
Diphumano: Diphetho di bontsha ho fokotseha ha RGC hara difeme tse kgethilweng,
mokgatlo o fosahetseng pakeng tsa RGC le meputso ya batsamaisi, kamano e ntle pakeng
tsa RGC le tshebetso ya feme, phello e mpe ya RGC ho lehokela la tshebetso ya meputso,
phello e ntle ya tekanyetso ya RGC mabapi le kamano pakeng tsa sekgeo sa meputso le
tshebetso ya feme, le ho kgaoha ha di-FPM ho tswa ho di-KPI tsa difeme tse
thathamisitsoeng ho JSE, ho fana ka maikutlo a bothata bo sa tsotellweng ba ho qetela.
Diphello le dikgothaletso: Ho na le tlhokahalo ya ho qobella le ho beha leihlo RGC, le ho
lekola mekgwa le metheo ya kgopolo-taba diphuputsong tse amang puso le meputso ya
batsamaisi, tshebetso, kapa sekgeo sa meputso. Sena se bakwa ke hore mofuta le sebopeho
tsa di-KPI di fapane le tsa di-FPM, e leng ntho e ka nnang ya fella ka patlisiso e sa amaneng
le se etsahalang tshebetsong.
Tlatsetso tsebong: Thuto ena ke ya pele ya ho ba le: difeme tse kgethilweng ho tswa
lethathamong le felletseng la difeme tse thathamisitsweng ho JSE, tse tsepamisitseng
maikutlo ho RGC kamora Morena wa III le IV; phello e entsweng teko ya RGC; di-FPM tse
bapisitsweng le di-KPI; sekgeo sa meputso se ithutilweng lehaeng; le tshebediso ya baemedi ba difeme ba tshebetso e tsamaellanang le tlwaelo. Phuputso ena e boetse e hlwaile
mefokolo ya mekgwa le ho phephetsa kgopolo ya setsi.
2023-05-25
2023-05-25
2022-12
Thesis
https://hdl.handle.net/10500/30089
en
oai:uir.unisa.ac.za:10500/186772019-08-28T09:37:25Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The decision-usefulness of corporate environmental reports in South Africa
Kamala, Peter Nasiema
Wingard, H. C.
Cronje, Christo Johannes
Decision-usefulness
Environmental reports
Environmental reporting
Sustainability reporting
Users
Preparers
Relevance
Reliability
Verifiability
Comparability
Understandability
Timeliness
Conceptual framework
Non-financial reporting
The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale.
The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness.
The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies.
The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa.
This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE.
2015-06-03
2015-06-03
2014-11
Thesis
Kamala, Peter Nasiema (2014) The decision-usefulness of corporate environmental reports in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/18677>
http://hdl.handle.net/10500/18677
en
oai:uir.unisa.ac.za:10500/231472018-11-17T13:06:36Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
An analysis of the implemenation of activity based costing at the Water Trading Entity
Bvumbi, Mulalo Naome
Julyan, Leoni
Foot, J.
Activity based costing
Traditional costing
Water resources
Factors influencing implementation
Steps to implementation
Water resource management charge
Performance measurement
The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management charge remains high, raising concern. This study aimed to establish what influence ABC implementation has on this charge. Through semi-structured interviews, the study found that the steps and factors generally associated with successful ABC implementation are partially followed, but undefined duplicated activities exist, due to insufficient training and limited technology. The study found that ABC implementation has minimal influence on the increase of the charge. When deciding on the charge, factors such as capping play a role, therefore limiting ABC use. Further research on ABC implementation in government departments can be conducted to ascertain how they can adhere to policies without compromising the use of ABC and identify the skills and training needs for an effective ABC implementation
2017-09-11
2017-09-11
2017-02
Dissertation
Bvumbi, Mulalo Naome (2017) An analysis of the implemenation of activity based costing at the Water Trading Entity, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23147>
http://hdl.handle.net/10500/23147
en
oai:uir.unisa.ac.za:10500/295942022-11-18T08:54:03Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Striving for innovation: a quadruple helix intervention for accounting education in Ghana
Zotorvie, Justice Stephen Tetteh
Shuttleworth, Christina Cornelia
Van Rooyen, Annelien Adriana
Accounting education
Design based research (DBR)
Employability
Fourth industrial revolution (4IR)
Graduateness
Higher-order thinking (HOT)
Information and communication technology (ICT)
Innovation
Quadruple helix
Triple helix
Rekeningkundige opleiding
Ontwerp gebaseerde navorsing (OBN)
Indiensneembaarheid
Vierde industriële revolusie (4IR)
Graadwaardigheid
Hoëordedenke (HOD)
Inligting- en kommunikasietegnologie (IKT)
Innovering
Viervoudige heliks
Drievoudige heliks
Imfundo ye-akhawunthingi
Ucwaningo olusekelwe kumklamo (USK)
Ukuqashwa
Inguquko yesine yezimboni (I4Y)
Ukuthweswa iziqu
Ukucabanga okusezingeni eliphezulu (CZP)
Ulwazi nobuchwepheshe bezokuxhumana (UBX)
Ukuqamba okusha
Ikhwadrapheli heliksi
Iheliksi eyingxantathu
Abstracts in English, Afrikaans and Zulu
There have been reports that most newly qualified accounting graduates in Ghana are
struggling to secure sustainable employment, mainly because they do not have
information communication and technology (ICT) and higher-order thinking (HOT)
skills and practical work experience required by employers in this era of information
technology. Against this background, the current study explored the ICT and HOT skills
that accounting students in Ghana should possess upon completion of the accounting
programme to enhance their employability by applying the quadruple helix (QH)
innovation model and the Bloom’s revised taxonomy for twenty-first-century learners.
Qualitative data was obtained mainly from document analysis of the accounting
curricula of five public universities in Ghana and in-depth interviews with the QH
innovation agents comprising government, accounting academics, employers and
accounting graduates. Thematic review procedures were followed to analyse the data
gathered for the current research.
The findings indicated that there is an increasing demand for accounting graduates to
acquire ICT skills and knowledge of software packages, such as Microsoft Excel,
Microsoft Word, internet usage, accounting software, cloud computing and data
analytics. Accounting graduates are also required to demonstrate HOT skills, such as
the ability to analyse and interpret information which is processed for decision- making
purposes as well as the ability to think outside the box. In addition to the ICT and HOT
skills, entrepreneurial and interpersonal skills also emerged as critical skills that
accounting graduates need to adapt swiftly in other achieve success in the current
competitive working environment. This requires effective collaboration among the QH
agents described in the current study, particularly in the area of creating the accounting
curricula and facilitating the work-readiness of accounting graduates to enhance their
employability.
Based on the theoretical lens, a framework that will equip future accounting graduates
with such skills to enhance their employment and performance in the workplace was
developed. The current study makes a unique contribution to the present scarcity of
studies on ICT and HOT skills based on design-based research methodology and application of QH innovative theory application in accounting education, particularly at
tertiary level in Ghana.
Volgens verslae sukkel die meeste pas gekwalifiseerde rekenmeesters in Ghana om
’n geskikte betrekking te vind omrede hulle in die era van inligtingstegnologie nie oor
vaardighede in inligting- en kommunikasietegnologie (IKT), hoëordedenke (HOD) en
werkservaring beskik nie. In die lig hiervan is in hierdie studie ondersoek ingestel na
die IKT- en HOD-vaardighede waaroor afgestudeerde rekenmeesters moet beskik om
in diens geneem te kan word. Die viervoudige heliks (VH) innoveringsmodel en Bloom
se hersiene taksonomie vir een-en-twintigste eeuse leerders is hierin aangewend.
Kwalitatiewe data is verkry deur ’n dokumentontleding van die rekeningkunde
kurrikulums van vyf openbare universiteite in Ghana te doen en diepte-onderhoude
met die VH-innoveringsagente te voer. Laasgenoemde sluit in die regering,
rekeningkundige akademici, werkgewers en rekeningkundige gegradueerdes.
Tematiese oorsigprosedures is gevolg om die data te ontleed.
Daar is bevind dat toenemend verwag word dat rekeningkundige gegradueerdes
toegerus moet wees met IKT-vaardighede en ’n kennis van nie alleen
sagtewarepakkette soos Microsoft Excel en Microsoft Word nie, maar ook
internetgebruik, rekeningkundige sagteware, wolkrekenaarkunde en dataontleding.
Hierbenewens moet rekeningkundige gegradueerdes oor hoërordedenkvaardighede
beskik. Hulle moet byvoorbeeld inligting kan ontleed en interpreteer wat met die oog
op besluitneming verwerk is, en boonop lateraal kan dink. Afgesien van IKT- en HODvaardighede,
word entrepreneurs- en interpersoonlike vaardighede ook as
onontbeerlik in die mededingende beroepswêreld beskou. Dit vereis dat die VH-agente
saamwerk om relevante rekeningkundige kurrikulums saam te stel om
rekeningkundige gegradueerdes se indiensneembaarheid te verbeter.
Op grond van die teoretiese lens is ‘n raamwerk ontwikkel wat toekomstige
rekeningkundige gegradueerdes toerus met vaardighede wat hulle
indiensneembaarheid en prestasie in die werkplek sal verbeter. Hierdie studie vul ‘n
leemte aan in navorsing oor IKT- en HOD-vaardighede wat berus op ontwerp
gebaseerde navorsingstegnologie en VH-innoveringsteorie in die opleiding van
rekenmeesters in Ghana veral op tersiêre vlak.
Kube nemibiko yokuthi iningi labafundi abasanda kuthola iziqu ze-akhawunthingi
eGhana badonsa kanzima ukuze bathole umsebenzi osimeme, ikakhulukazi ngenxa
yokuthi abanalo ulwazi lwezobuchwepheshe kwezokuxhumana (UBX) kanye namakhono
okucabanga okusezingeni eliphezulu (CZP) kanye nolwazi lomsebenzi oludingwa
abaqashi kulesi sikhathi sobuchwepheshe bolwazi. Ngokwalesi sizinda, ucwaningo
lwamanje luhlole amakhono e-UBXT kanye ne-CZP lapho abafundi be-akhawunthingi
eGhana kumele babe nawo lapho bephothula uhlelo lwe-akhawunthingi ukuze
bathuthukise ukuqashwa kwabo ngokusebenzisa imodeli yokuqamba ye-khwadrapheli
heliksi (KH) kanye nethakzonomi ebuyekeziwe kaBloom yabafundi beminyaka
engamashumi amabili nanye.
Imininingwane eyesimo efanelekile itholwe ikakhulukazi ekuhlaziyweni
kwamadokhumenti ekharikhulamu ye-akhawunthingi yamanyuvesi amahlanu
omphakathi eGhana kanye nezingxoxo ezijulile nama-KH abenzeli bokusungula izinto
ezihlanganisa uhulumeni, izifundiswa ze-akhawunthingi, abaqashi kanye
nabathweswe iziqu ze-akhawunthingi. Kulandelwe izinqubo zokubuyekezwa
kwendikimba ukuze kuhlaziywe idatha eqoqwe ocwaningweni lwamanje.
Okutholakele kubonise ukuthi siyakhula isidingo sabafundi abaphothule izifundo zeakhawunthingi
ukuze bathole amakhono e-UBX nolwazi lwamaphakheji esofthiwe,
afana ne-Microsoft Excel, i-Microsoft Word, ukusetshenziswa kwe-inthanethi, isofthiwe
ye-akhawunthingi, i-cloud computing kanye ne izibalo zedatha. Abaphothule izifundo
ze-Akhawunthingi nabo kudingeka babonise amakhono ashisayo, njengekhono
lokuhlaziya nokuhumusha ulwazi olucutshungulwa ngezinjongo zokwenza izinqumo
kanye nekhono lokucabanga usabalilise umqondo. Ngaphezu kwamakhono e-UBX
kanye ne-CZP, amakhono ebhizinisi nawokusebenzelana nabantu aphinde avela
njengamakhono abalulekile abafundi abaphothule izifundo ze-akhawunthingi
okudingeka bazijwayeze ngokushesha ukuze bathole impumelelo esimweni samanje
sokuncintisana. Lokhu kudinga ukubambisana okuphumelelayo phakathi kwamaejenti
e-KH achazwe ocwaningweni lwamanje, ikakhulukazi endaweni yokudala
ikharikhulamu ye-akhawunthingi kanye nokwenza lula ukulungela umsebenzi kwabafundi abaphothule izifundo ze-akhawunthingi ukuze bathuthukise ukuqashwa
kwabo.
Ngokusekelwe kumalensi ethiyori, kwasungulwa uhlaka oluzohlomisa abaphothule
iziqu ze-akhawunthingi esikhathini esizayo ngamakhono anjalo ukuze kuthuthukiswe
ukuqashwa kwabo kanye nokusebenza kwabo emsebenzini lwenziwa. Lolu cwaningo
lwamanje lunegalelo eliyingqayizivele ekushodelweni kwamanje kwezifundo ze-UBX
kanye namakhono e-CZP asekelwe endleleni yocwaningo esekelwe ekwakhiweni
nasekusetshenzisweni kwe-KH yamathiyori amasha emfundweni ye-akhawunthingi,
ikakhulukazi ezingeni lemfundo ephakeme eGhana.
2022-11-14
2022-11-14
2022-06
Thesis
https://hdl.handle.net/10500/29594
en
oai:uir.unisa.ac.za:10500/305062023-09-29T07:46:15Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The relationship between integrated reporting assurance and investment decision-making
Mushwana, Phoebe Danisa
Chikutuma, C. N.
Integrated report (IR)
Integrated reporting
Integrated reporting assurance
Investment decision-making
Integrated reporting has received much recognition in the last decade, with many
companies, mandated or not, having adopted it and made it the current frontier in
corporate reporting. Integrated reporting has become of value for investment decision making. Consequently, the need for integrated reports (IRs) to be deemed credible and
reliable has also increased which has intensified the importance placed on the assurance
of IRs. The study aimed to investigate the relationship between integrated reporting
assurance and investment decision-making. Thus, the relationship between the
independent variable and dependent variable was investigated. The study used a sample
of 100 companies that have a public listing on the Johannesburg Stock Exchange (JSE)
over a three-year period (2018, 2019 and 2020) to collect the secondary data used to
measure the variables. The reason for choosing JSE listed companies and this period
was motivated by the fact that JSE-listed companies had been publishing integrated
reports since 2010 as well as the expectation that the companies are likely to have
adopted the practice of assuring their IRs because they have the resources. A purposive
non-probability sampling technique was applied in this study to choose a manageable
sample intended to achieve a fair distribution of companies in the various industries.
Using a multiple regression approach to analyse the data, the findings of this study
displayed an increase in companies assuring their integrated reports and confirm a
positive relationship between integrated reporting assurance and investment decision-making.
2023-09-18
2023-09-18
2023-04-24
2023-09
Dissertation
https://hdl.handle.net/10500/30506
en
oai:uir.unisa.ac.za:10500/239002018-11-17T13:05:44Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The value of governance structures in private family organisations
Van der Westhuizen, Rolandi
De Graaf, Albert
Family organisation
Family business
Corporate governance
Governance structures
Board of directors
Independent directors
Management
Ownership
Private company
Financial value
Non-financial value
Performance
Case study
Qualitative research
Socio-emotional wealth
Although private family organisations are prevalent role players in both the South African and international economies, limited research has been performed with regard to them. In terms of regulatory requirements, South African private organisations are neither legally required to comply with corporate governance principles, nor are they
required to make their financial data available to the general public. Lack of available data, and limited available research, have resulted in an absence of clarity with regard to whether governance structures in private family organisations add any value to these organisations. This study therefore explores, through the use of a multiple-case study,
how the individual private family organisations have structured their governance mechanisms, and the reasons as to why they chose to implement these structures. Both case studies revealed that governance structures, in general, add value. The implemented governance structures may even have contributed to the increase in
financial performance over time.
2018-05-16
2018-05-16
2018-04
Dissertation
Van der Westhuizen, Rolandi (2018) The value of governance structures in private family organisations, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23900>
http://hdl.handle.net/10500/23900
en
oai:uir.unisa.ac.za:10500/39652023-05-24T08:51:05Zcom_10500_14473com_10500_13890com_10500_506com_10500_18562col_10500_14480col_10500_507col_10500_18564
Quantifying synergy value in mergers and acquisitions
De Graaf, Albert
Pienaar, A. J.
Synergy
Best practices
Quantifying value
Innovative activity
Intrinsic value
Monte Carlo simulation
Mergers and acquisitions
Efficiencies
Economies of scale
Technology
Fair market value
Real-options
Mergers and acquisitions have been demonstrated to create synergies, but not in all cases.
Current research reveals that where synergies exist, these seem to accrue to the shareholders
of the selling companies. Given the limitations of our qualitative research design, we find that it
is important to quantify synergy before the acquisition, preferably by applying certain best
practices. In an attempt to enhance understanding of the phenomenon, we find that several
types of synergy exist and that their origins include efficiencies, such as economies of scale
and economies in innovative activity. We further find that the bid price is an important indicator
of success and that its maximum should not exceed the intrinsic value of the target, plus the
value of synergies between the bidder and target. We further find that best practices exist in
quantifying cost and revenue synergies and describe these separately per origin.
2011-01-31
2011-01-31
2010-06
Dissertation
De Graaf, Albert (2010) Quantifying synergy value in mergers and acquisitions, University of South Africa, Pretoria, <http://hdl.handle.net/10500/3965>
http://hdl.handle.net/10500/3965
en
oai:uir.unisa.ac.za:10500/56742022-02-15T12:09:57Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme
Julyan, Leoni
Du Plessis, P. C. (Pieter Cornelius), 1948-
Subsidised housing delivery
Goverment facilitators
National Department of Human Settlement
Balance scorecard in public sector
Departmental factors hampering delivery
Performance measurement
Mission
Strategy execution
South African Government's Upgrading of Informal Settlements Programme
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”.
2012-04-23
2012-04-23
2011-06
Thesis
Julyan, Leoni (2011) The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme, University of South Africa, Pretoria, <http://hdl.handle.net/10500/5674>
http://hdl.handle.net/10500/5674
en
oai:uir.unisa.ac.za:10500/191552018-11-17T13:06:30Zcom_10500_14472com_10500_13890com_10500_14473com_10500_506col_10500_14478col_10500_14480col_10500_507
A costing system for the construction industry in Southern Africa
Mushonga, Evans
Van der Poll, H. M.
Traditional costing
Activity-based costing
Construction industry
This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads.
Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links to the Lime survey by email to all respondents.
The purpose of the literature review was to identify gaps and justify the need for this research. It considered existing findings by previous researchers. Primary data was therefore required to find answers specific to the problem of overheads allocation in the construction industry. According to the respondents, the use of TC systems produces distorted project cost results while ABC produces more accurate results when used in the construction industry. However, contractors had not adopted the ABC system but used TC systems despite their producing distorted project costs.
It is recommended that both TC and ABC systems be used in the construction industry since they complement each other. Contractors may have to adopt the ABC system to enhance their decision-making while continuing to use the TC systems for external reporting.
2015-10-02
2015-10-02
2015-03
Dissertation
Mushonga, Evans (2015) A costing system for the construction industry in Southern Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/19155>
http://hdl.handle.net/10500/19155
en
oai:uir.unisa.ac.za:10500/221932018-11-17T13:06:36Zcom_10500_3072com_10500_14473com_10500_13890com_10500_506col_10500_3076col_10500_14480col_10500_507
The use of case studies for pervasive skills training in ODL accounting education
Reyneke, Yolande
Shuttleworth, Christina Cornelia
Accounting education
Case studies
Case study-based examination
Case study-based module
CIMA
Distance education
Management accounting
ODL
ODL accounting education
Pervasive skills
Professional accounting qualification
SAICA
Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates.
This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment.
The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate.
2017-03-23
2017-03-23
2016-06
Dissertation
Reyneke, Yolande (2016) The use of case studies for pervasive skills training in ODL accounting education, University of South Africa, Pretoria, <http://hdl.handle.net/10500/22193>
http://hdl.handle.net/10500/22193
oai:uir.unisa.ac.za:10500/233932018-11-17T13:07:01Zcom_10500_14472com_10500_13890com_10500_14473com_10500_506col_10500_14478col_10500_14480col_10500_507
Non-academic factors contributing towards performance of postgraduate open distance learning accounting students
Aboo, Fazana
van Rooyen, Annelien
Papageorgiou, K.
Accounting education
Distance education
Open distance learning
Non-academic factors
Financial Accounting
Postgraduate accounting students
Academic performance
South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, especially those of accountants and chartered accountants. Keeping in mind the vastness of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it is important to understand the distinct challenges related to retention and throughput of students pursuing an accounting qualification at an open distance learning institution such as Unisa. If one considers the landscape of accounting education in South Africa, the unique challenges faced by accounting students at Unisa and the recent scholarly addresses on retention and throughput of distance education students, as well as the disadvantaging factors with which Unisa students are faced, this study contributes to the theoretical comprehension of students’ retention and throughput rates in accounting education at postgraduate level. The focus of the current study was mainly on non-academic factors affecting the performance of accounting students at postgraduate level, since much research has already been done on academic factors that affect the performance of accounting students. Many studies are focussed on students at undergraduate level; therefore, in this study, postgraduate students studying towards becoming a chartered accountant were chosen.
2017-11-23
2017-11-23
2017
Dissertation
Aboo, Fazana (2017) Non-academic factors contributing towards performance of postgraduate open distance learning accounting students, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23393>
http://hdl.handle.net/10500/23393
en
oai:uir.unisa.ac.za:10500/139422018-11-17T13:04:29Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
Fakoya, Michael Bamidele
Van der Poll, H. M.
Conventional Management Accounting Systems
Material flow cost accounting
Waste-reduction decisions
Brewery
Waste information
Good product
Negative product
While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making.
The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study:
• examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd);
• assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and
• adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions.
vi
The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives.
Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’.
2014-09-08
2014-09-08
2014-03
Thesis
Fakoya, Michael Bamidele (2014) An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13942>
http://hdl.handle.net/10500/13942
en
oai:uir.unisa.ac.za:10500/300232023-05-15T09:04:18Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
A Model for managing working capital optimally
Nobatyi, Andile Enoch
Van der Poll, H. M.
Cash conversion cycle
Liquidity
Optimum working capital level
Profitability
Strategic alignment
Working capital
Umjikelo wokuguqulwa kwemali
Ukubakho kwemali yokuhlangabezana nezidingo zeshishini
Umgangatho ofanelekileyo wokusebenza kwemali
Inzuzo
Ulungelelwaniso lwesicwangciso
Ingxowa yokurhwebelana/yoshishino
Mokgwa wa ho metha phetolelo ya disebediswa ho ba kontane
Bokgoni ba ho fetolela diasete ho ba kontane kapa ho fumana kontane
Boemo bo hodimo ka ho fetisisa ba tjhelete ya ditlhoko tsa letsatsi le letsatsi
Tlhophiso ya diqeto le dintho tse etswang ho tshehetsa phihlelo ya dipheo
Tjhelete ya ditlhoko tsa letsatsi le letsatsi
Abstract in English with SeSotho and Xhosa translations
Management of working capital (WC) involves all decisions and actions taken to determine the appropriate level of current assets and current liabilities. Financial managers find it hard to determine the optimum level of WC since they cannot recognise the underlying drivers of WC needs, and research which could provide practitioners with insight into the WC phenomenon is limited. This study adopted design-based research to develop a conceptual model to manage working capital optimally and thereby improve financial performance. It aims to give insight into the underlying drivers of WC, thus enabling the optimum WC level to be determined. The dual focus on building and development of design principles and creating knowledge about these, aims to enhance both practice and research in an educational context. Concept mapping was conducted through ATLAS.ti to depict constituent concepts of working capital, inter-relationships and show the processes that underlie this phenomenon and its management. Thematic analysis was employed to identify pervasive concepts and formulate research propositions which were combined to develop the initial model. Focus groups that comprised financial management practitioners evaluated the effectiveness of the practical intervention and its importance. The concepts emerging from the focus groups’ data were mapped through coding to refine the initial model and verify it as the original contribution to knowledge and applied contexts. The final model comprises four (4) interconnected principles which coherently systematise the management of WC. The collaborative management approach is superior to traditional WC management as it optimises WC. The practitioners confirmed the effectiveness of the intervention, its relevance and sustainability. The model aims to orient managers toward decisions and actions regarding current assets and liabilities that are geared towards achieving the corporate strategy. Such goal congruency will achieve the dual goals of liquidity and profitability and thereby maximise value in the long-term.
Ulawulo lwengxowa yokurhwebelana/yoshishino (iWC) lubandakanya zonke izigqibo namanyathelo athatyathwayo ukumisela umgangatho ofanelekileyo wezixhobo zokusebenza kunye namatyala akhoyo ngoku. Abaphathi bezezimali bakufumanisa kunzima ukuqinisekisa umgangatho ofanelekileyo weWC ekubeni bengakwazi ukuqaphela ezona zinto ezingundoqo kwizidingo zeWC, kwaye lunqongophele uphando olunokunikeza iingcali ukuqonda kwesiganeko seWC. Olu phando lusebenzise uphando olusekelwe kuyilo ukuphuhlisa imodeli yengqiqo yokulawula ingxowa yokurhwebelana ngokufanelekileyo kwaye ngaloo ndlela kuphuculwe ukusebenza kwemali. Lujolise ekunikezeleni ingqiqo kwezona zinto ezingundoqo kwiWC kwaye ngaloo ndlela lwenza ukuba kuqinisekiswe umgangatho ofanelekileyo weWC. Ukugxila kabini ekwakheni nasekuphuhliseni iinkalo zoyilo, kunye nokudala ulwazi ngale mixholo, kujolise ekuphuculeni umsebenzi kunye nophando kwimeko yezemfundo. Ukuqulunqwa okanye ukucwangciswa kwengqikelelo kwenziwe ngeATLAS.ti ukubonisa iingcamango ezilawulayo zengxowa yokurhwebelana, ubudlelwane obuphakathi, ukubonisa iinkqubo eziphantsi kwesi siganeko kunye nolawulo lwaso. Kusetyenziswe uhlalutyontyilazwi (iThematic analysis) ukuchonga iingcamango ezixhaphakileyo kunye nokuqulunqa iziphakamiso zophando ebezidityanisiwe ukuphuhlisa imodeli yokuqala. Amaqela ekugxilwe kuwo (Focus groups) aquka iingcali zolawulo lwezezimali nathe aphonononga ukusebenza kongenelelo olwenziwayo nokubaluleka kwalo. Iingcamango ezivela kulwazi lwamaqela ekugxilwe kuwo ziqulunqwe ngokuhlelwa kwedatha ukucokisa imodeli yokuqala nokuyiqinisekisa njengegalelo lokuqala kulwazi nakwiimeko ekusetyenzwa kuzo. Imodeli yokugqibela iquka iinkalo ezine (4) ezidibeneyo nezenza ulawulo lweWC. Indlela yolawulo lwentsebenziswano ingaphezulu kulawulo lweWC lwamandulo nanjengoko iphucula iWC. Iingcali zikuqinisekisile ukusebenza kolu ngenelelo, ukubaluleka nokuzinza kwalo. Le modeli ijolise ekuqondiseni abaphathi ngezigqibo namanyathelo malunga nezixhobo zokusebenza zangoku kunye namatyala ajoliswe ekufezekiseni isicwangciso soshishino. Ukungqinelana kwale njongo kuza kufezekisa iinjongo ezimbini, ukubakho kwemali yokuhlangabezana nezidingo zeshishini kunye nenzuzo, kwaye ngaloo ndlela kukhulise ixabiso kwixesha elide.
Taolo ya tjhelete ya ditlhoko tsa letsatsi le letsatsi (WC) e kenya diqeto le dintho tse etswang ho laola boemo bo loketseng ba diasete le dikoloto tseo khamphani e nang le tsona nakong ya jwale. Batsamaisi ba ditjhelete ba kopana le mathata a ho laola boemo bo kgotsofatsang ka ho fetisisa ba WC ka ha ba sa kgone ho bona mabaka a amang ditlhoko tsa WC le hore patlisiso e ka hlahisetsang basebetsi lesedi ka WC ha e a lekana. Phuputso ena e sebedisitse mokgwa wa patlisiso o hlahisang mekgwa le mehopolo e metjha e hodisang tsebo e ntlafatsang ditsela tse sebediswang phaposing ya borutelo, ho tla ka tselatshebetso ya ho hlalosa mehopolo ya diketsahalo tsa nnete ka ho di tshwantsha, hore ho kgonwe ho laola tjhelete ya ditlhoko tsa letsatsi le letsatsi ka tsela e tlisang katleho e tla ntlafatsa tsela eo ditjhelete di sebetsang ka yona. Sepheo sa yona ke ho etsa hore ho be le kutlwisiso ya mabaka a amang ditlhoko tsa WC ebe ho kgonwa ho fihlela boemo bo kgotsofatsang ka ho fetisisa ba WC. Sepheo sa diketsahalo tse pedi tse etsahalang ka nako e le nngwe tsa ho tsepamisa monahano kahong le ditataisong tse behwang ha ho hlophisetswa sehlahiswa kapa tshebeletso, le ho tla ka mehopolo e metjha ka tsona, ke ho ntlafatsa boemo le ho matlafatsa tshebetso le patlisiso tikolohong ya thuto. Ho etsa moralo wa dikamano tsa mehopolo e fapaneng ho entswe ka ATLAS.ti ho bontsha mehopolo ya karolo ya tjhelete ya ditlhoko tsa letsatsi le letsatsi, tsela eo dintho tse pedi kapa ho feta di amanang ka yona, le ho bontsha ditselatshebetso tseo e leng motheo wa bohlokwa wa karabo e fumanweng ya potso ena ya patlisiso le tsamaiso ya yona. Ho sebedisitswe mokgwa wa ho hlopholla datha e bokelletsweng ka diinthaviu kapa dikgatiso tsa molomo tse ngotsweng moo ho hlahlojwang mookotaba, dihlooho, mehopolo le ditlhaloso tse tshwanang tse iphetaphetang. Mokgwa ona o sebedisitswe mehopolong e seng e atile le ho tla ka ditshisinyo tsa patlisiso tse kopantsweng ho hodisa mokgwatlhophiso wa ho qala. Dihlopha tseo ho fuputswang ka tsona tse neng di na le basebetsi ba botsamaisi ba tsa ditjhelete di hlahlobile katleho ya dintho tse entsweng ho tlisa phetoho le bohlokwa ba tsona. Mehopolo e hlahileng datheng ya dihlopha tseo ho fuputswang ka tsona e bontshitse kamano ka ho e fetolela puong e utlwisiswang ke khomphyutha ho hlakisa mokgwatlhophiso wa ho qala le ho o netefatsa e le seo ho fanwang ka sona tsebong le maemong ao e sebediswang ho oona ho fihlela sepheo se lebelletsweng. Mokgwatlhophiso wa ho qetela o na le mehopolo e mene (4) e tataisang e amanang, e hlophisang ho ya ka mokgwa o nyalanyang taolo ya WC.
Mokgwa wa tshebetso eo batsamaisi ba sebedisanang le basebetsi kaofela ho utlwa maikutlo le mehopolo ya bona pele ba nka diqeto ke o moholo tsamaisong e seng e le teng ya taolo ya WC ka ha e ntlafatsa tshebetso ya WC. Basebetsi ba netefaditse katleho ya dintho tse entsweng ho tlisa phetoho, ho amana ha tsona le maemo ao ba leng ho oona le ho kgona ho tswelliswa ka mokgwa o tshwanang. Sepheo sa mokgwatlhophiso ke ho beha batsamaisi boemong ba diqeto le dintho tse etswang tse mabapi le diasete le dikoloto tsa khamphani tse hlophiseditsweng sepheo sa ho fihlela lewa la kgwebo. Ho dumellana ho jwalo ha sepheo ho tla fihlela dipheo ka bobedi tsa ho fetola diasete ho ba kontane le ho lekanya phaello ya kgwebo le ditshenyehelo tsa yona, e leng ho tla atisa bohokwa ba yona ka nako e telele.
2023-05-15
2023-05-15
2022-12
Thesis
https://hdl.handle.net/10500/30023
en
oai:uir.unisa.ac.za:10500/133882018-11-17T13:04:22Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry
Reynolds, Arthur
Van der Poll, H. M.
Activity-based costing
Traditional costing
Standard costing
Budgeting
Forecasting
Economics value-added
Investment planning
Past research on activity-based costing (ABC) success factors has predominantly
focused on establishing relationships between known success factors and ABC
implementation success. According to the researcher, there is a lack of exploratory
studies to establish ABC implementation factors especially in a South
African context. This study has explored these factors from literature and
attempted to identify any other factors of importance with the use of semistructured
interviews. A total number of 13 interviews were conducted with
participants from manufacturing organisations in the Nelson Mandela Bay
Metropole using some form of ABC. The findings suggested that ABC may be
more beneficial at larger, more diverse organisations but that smaller organisations
may also benefit from ABC if product costing accuracy could be
significantly improved with ABC and if no major pressure on company resources
is incurred. In addition it seems that ABC should be utilised to the fullest extent
that is practical for the manufacturing organisation and that the use of
supplementary cost-saving mechanisms with ABC may be beneficial. Finally it
is recommended that users be fully trained at ABC and that careful consideration
of an appropriate ABC software package may increase the likelihood of ABC
implementation success.
2014-05-08
2014-05-08
2014-05-08
Dissertation
Reynolds, Arthur (2014) Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry, University of South Africa, Pretoria, <http://hdl.handle.net/10500/13388>
http://hdl.handle.net/10500/13388
en
oai:uir.unisa.ac.za:10500/202222018-11-17T13:04:03Zcom_10500_2734com_10500_37com_10500_25com_10500_14473com_10500_13890com_10500_506col_10500_2735col_10500_14480col_10500_507
Water sustainability : measurement, management, engagement, and disclosure of selected water-intensive companies on the Johannesburg Stock Exchange
Askham, Theresa
Van der Poll, H.M.
Water scarcity
Measurement
Management
Stakeholder engagement
Disclosure
Water-related risks
Ceres Aqua Gauge™
Many parts of the world, but South Africa specifically, are facing a water crisis, not only because of the scarcity of water, but also the quality of the water that is available. Companies are the primary users of water and can therefore have the most significant impact on saving water. It is thus imperative to determine how companies are measuring, managing, engaging with their stakeholders and disclosing water-related risks in their businesses. This study was conducted on the premise that South African companies have not as yet grasped the seriousness of the water crisis. Thirty JSE-listed companies classified as being water intensive were selected for the study. Their sustainability/integrated/annual reports for 2011 and 2013 were downloaded from the internet and analysed to determine if and how they were mitigating their water-related risks. The Ceres Aqua Gauge™ was used as the framework for this study. It was established during the analysis of the selected companies’ reports that, with the exception of food producers and food retailers, the companies had grasped the seriousness of the water crisis. One area of particular concern that was evident in all the companies was the lack of attention directed towards supply chain water management. Companies need to address water risks in their supply chain, and to also turn the water crisis from a threat into an opportunity. Investors need to engage with and put pressure on companies to improve their water management practices.
2016-05-19
2016-05-19
2016-01
Dissertation
Askham, Theresa (2016) Water sustainability : measurement, management, engagement, and disclosure of selected water-intensive companies on the Johannesburg Stock Exchange, University of South Africa, Pretoria, <http://hdl.handle.net/10500/20222>
http://hdl.handle.net/10500/20222
en
oai:uir.unisa.ac.za:10500/210352018-11-17T13:04:01Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The implementation of the balanced scorecard for service delivery performance : the case of Gauteng Metropolitan Municipalities
Mbala, Chantal Banga
Ndlovu, Stephen
Balanced Scorecard
Balanced Scorecard framework
Initiatives
Objectives
Performance management
Performance measurement framework
Performance measures
Performance outcomes and targets
This qualitative study set out to investigate the extent to which the Balanced Scorecard (BSC) has been implemented for service delivery by South African Metropolitan Municipalities. The Ekurhuleni Municipality, City of Johannesburg (CoJ) and City of Tshwane (CoT), which together form the Gauteng Metropolitan Municipalities (GMMs), were used as multiple cases for this study.
A good performance management system should cover activities relevant to the adoption of a performance measurement tool such as the BSC, which was developed by Kaplan and Norton in 1992. These two authors published a framework integrating different components of performance management and measurement system, namely strategy, vision, mission, objectives, measures, targets and strategic initiatives. In short, the BSC framework is the key for its successful implementation, which is evaluated according to the achievement of targets. The problem addressed in the study was the lack of a proper performance management system, as well as the poor design and inappropriate manner of implementing the BSC by the GMMs.
The objectives of the study were to examine principal elements such as performance management activities, performance measurement framework, design and implementation of the BSC following the original framework developed by Kaplan and Norton (1992), as well as its impact on the outcomes of service delivery performance. Objectives, measures, targets and initiatives were the core elements for evaluating the municipalities’ performance management, as well as their implementation of the BSC. Moreover, the attainment of targets was the key for examining performance outcomes or the impact of the BSC on service delivery performance. In order to reach the above-mentioned objectives, a literature and document review, including municipalities’ policies and annual reports, were conducted for collecting relevant data. This review involved content analysis, and data were presented in the form of tables and charts. Finally, credibility, transferability, dependability and conformability were used to measure the validity and reliability of the findings.
The results showed that the performance management (PM) activities of the GMMs were not adequate for implementing the BSC. Naturally, the selection of measures and targets was catered for through the policy of the Ekurhuleni Municipality, as well as the City of Johannesburg (CoJ). However, the setting of objectives, selection of measures, and setting of targets were all part of the performance management framework of the City of Tshwane (CoT). The BSC was intended to be used as a performance measurement framework for the Metropolitan Municipalities of Johannesburg and Tshwane. Nevertheless, the instrument was poorly implemented by these municipalities. Although the BSC was not adopted by the Ekurhuleni Municipality, the principal activities integrated into the BSC framework were implemented for its service delivery. In addition, during the 2011-2012, 2012-2013 and 2013-2014 financial years, the achievement status of targets was not determined for the Ekurhuleni Municipality. This was also the case for the CoT during 2011-2012. However, the full-achievement, non- achievement, partial-achievement and over-achievement of targets were well defined for the City of Johannesburg during all three financial years under study. In the same way, such finding was indicated only for the two last financial years for the City of Tshwane.
The findings of the study indicated that the implementation of the BSC within the Metropolitan Municipalities of Johannesburg and Tshwane did not comply with its original framework. This is due to the lack of an adequate performance management system, which in turn affects performance measurement. Before adopting a performance measurement framework, there should be an appropriate performance measurement system in place to ensure its success. Consequently, future research should focus more on the investigation of standard requirements for measuring performance, especially in the public sector.
2016-07-20
2016-07-20
2016-02
Dissertation
Mbala, Chantal Banga (2016) The implementation of the balanced scorecard for service delivery performance : the case of Gauteng Metropolitan Municipalities, University of South Africa, Pretoria, <http://hdl.handle.net/10500/21035>
http://hdl.handle.net/10500/21035
en
oai:uir.unisa.ac.za:10500/19352018-11-17T13:05:13Zcom_10500_14472com_10500_13890com_10500_14473com_10500_506col_10500_14478col_10500_14480col_10500_507
The perception of the skills required and displayed by management accountants to meet future challenges
Botes, Vida Lucia
Du Plessis, P. C. (Pieter Cornelius), 1948-
Van Rensburg, J. S. J. (Jacobus Stephanus Jansen), 1951-
Framework for curriculum design
New business environment
Balanced scorecard
Globalisation
Information technology
Morphogenic change
Management accounting skills
Advancing communications
In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations.
Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment.
A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants.
The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment.
2009-08-25
2009-08-25
2009-08-25
2005-11-30
Thesis
Botes, Vida Lucia (2009) The perception of the skills required and displayed by management accountants to meet future challenges, University of South Africa, Pretoria, <http://hdl.handle.net/10500/1935>
http://hdl.handle.net/10500/1935
en
oai:uir.unisa.ac.za:10500/196152018-11-17T13:04:05Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Exploring the correlation between selected performance measurement tools for individual investors in South Africa
Totowa, Jacques
Julyan, Leoni
Performance measurement tools
Individual investors
Value creation (destruction)
Share price
Shareholders value
Investing
Johannesburg Stock Exchange
Integrated reporting
Correlation
Return on equity
Economic value added
It is generally acknowledged that the share price of listed companies is not usually a true reflection of the value imbedded in the said companies. The main purpose of this study is to explore the correlation between selected performance measurement tools, namely Return on Equity (ROE) and Economic Value Added (EVA®), and the share price of companies listed on the Johannesburg Stock Exchange.
The study is a quantitative one as it uses data extracted from McGregor BFA database to investigate the relationship between the variables studied. Correlation and linear regression analyses were used in determining such relationships.
This study found that there is a synergy in using ROE and EVA® as performance measurement tools and that their interaction explains 8.06% of the movement in the share price of listed companies, all things being equal. Hence it is recommended to identify and study possible synergies between other performance measurement tools.
2015-10-22
2015-10-22
2015-02
Dissertation
Totowa, Jacques (2015) Exploring the correlation between selected performance measurement tools for individual investors in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/19615>
http://hdl.handle.net/10500/19615
en
oai:uir.unisa.ac.za:10500/119122020-07-29T13:57:50Zcom_10500_14473com_10500_13890com_10500_506com_10500_18562col_10500_14480col_10500_507col_10500_18564
An assessment of the impact of climate change on the risks, returns and opportunities of selected South African companies
Moyo, Mandlenkosi
Wingard, H. C.
Climate change
Sustainability
Performance
Risk mitigation
Returns
Opportunities
Greening
Value creation
Adaptation
Triple bottom line
The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have been mixed reactions to this risk by companies ranging from inaction to significant financial outlays expended on mitigating this risk. Whilst climate change is potentially a downside risk to financial performance, certain companies have identified opportunities to enhance their returns in the course of adapting to climate change. This study assessed whether there is a relationship between climate change and the financial performance, as manifested in the mitigation of risks and exploitation of opportunities of selected South African companies. The study sought to establish the extent to which climate change creates relevant and material risks, returns and opportunities for companies.
The study was conducted using a combination of a literature review and empirical research in the form of secondary analysis. Data on climate-change performance, risks and opportunities was compared to data on financial indicators. The population of companies selected for the empirical research consisted of the Johannesburg Stock Exchange-listed companies that had publicly disclosed information to the Carbon Disclosure Project (CDP) in 2012. Climate-change data was categorised to differentiate between varying levels of climate-change performance, and the identified categories were compared to a range of ratios that demonstrated financial return. The research concluded that climate-change risks and opportunities are expected to have a significant and highly likely impact on company operations, revenue and expenditure. Positive and statistically significant correlations were identified between climate-change performance and equity analyst recommendations, historical internal rates of return, market values to book values, forecasted earnings per share, beta coefficients, and return on equity. Climate-change performance was not found to have a significant effect on the cost of capital.
2013-10-24
2013-10-24
2013-02
Dissertation
Moyo, Mandlenkosi (2013) An assessment of the impact of climate change on the risks, returns and opportunities of selected South African companies, University of South Africa, Pretoria, <http://hdl.handle.net/10500/11912>
http://hdl.handle.net/10500/11912
en
oai:uir.unisa.ac.za:10500/292032022-08-02T09:09:24Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Exploring the adoption of activity-based costing in selected South African crude oil refineries
Makhaza, Sanelisiwe Peacefull
Julyan, Leoni
Reyneke, Yolande
Activity-based costing
South African petroleum industry
Crude oil refineries
Indirect cost
Optimisation
Refinery process
Regulated industry
Product-mix decision
Umsebenzi ogxile ekufakeni izindleko
Imboni yokusawoyela eNingizimu Afrika
Izikhungo zokuhluza uwoyela ongahluziwe
Izindleko ezingaqondile ngqo
Ukucoliseka
Izinhlelo zezikhungo zokuhluza
Imboni ehambisa ngokolawulomthetho
Izinqumo ezixubile zemikhiqizo
Go hlakanya ditshenyagelo go ya ka mošomo
Intasteri ya petroleamo ya Afrika Borwa
Bohlwekišetšo bja oli ye tala
Ditshenyagelo tše di iphihlilego
Kaonafatšo, tshepedišo ya bohlwekišetšo
Intasteri ye e laolwago
Diphetho tša motswako wa setšweletšwa
Abstracts in English, Zulu and Sesotho
The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on deemed costs. Prior literature has not addressed refinery processes or activity-based costing in regulated environments. This study aimed to explore the opinions of selected refinery managers on refinery processes and activity-based costing adoption to inform optimal product mix decisions for selected regulated products. The empirical analysis based on semi-structured interviews determined that even though refineries allocate indirect costs to products based on volume, product mix decisions are based on the regulated price. Although the findings support activity-based costing adoption, this may not be conducive in regulated environments. Further research is required on the relationship between activity-based costing and price regulation, and how activity-based costing may impact the optimisation of the crude oil refinery value chain.
2022-08-02
2022-08-02
2022-02
Dissertation
https://hdl.handle.net/10500/29203
en
oai:uir.unisa.ac.za:10500/256062019-07-23T01:00:38Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
The role of management control on service delivery in local government : a case study of a South African municipality
Nkadimeng, Mmathume Norman
Julyan, Leoni
Lötter, M.
Basic municipal services
Budget
Control
Integrated Development Plan
Local government
Management control
Service delivery
Service Delivery and Budget Implementation Plan
The management control systems package has been the subject of recent studies but no study was found that examined the role of management control on service delivery in local government. The Victor Khanye Local Municipality in South Africa has experienced repeated service delivery protests attributed to a deficiency in the delivery of basic municipal services. An in-depth analysis was conducted on selected planning and budgeting aspects of the management control systems package and their role in the delivery of basic municipal services. This qualitative case study, carried out with semi-structured interviews, found that the Integrated Development Plan (IDP), the Service Delivery and Budget Implementation Plan (SDBIP) and the budget were used to improve the delivery of basic municipal services. Further research may be conducted on factors inhibiting 100% alignment between the IDP, the SDBIP and the budget, and to determine the role of a quarterly review system for low ranking employees on service delivery
2019-07-22
2019-07-22
2019-02
Dissertation
Nkadimeng, Mmathume Norman (2019) The role of management control on service delivery in local government : a case study of a South African municipality, University of South Africa, Pretoria, <http://hdl.handle.net/10500/25606>
http://hdl.handle.net/10500/25606
en
oai:uir.unisa.ac.za:10500/307722024-02-23T07:22:48Zcom_10500_14473com_10500_13890com_10500_506col_10500_14480col_10500_507
Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities
Warinda, Togara
Eccles, Neil
Mungwini, Pascah
Hunhu
Worldview
Colonisation
Coloniality
Decoloniality
IES 4
Curricula
Pedagogy
Accounting ethics
Indigenous
Thematic analysis
Knowledge
Communitarian
Capitalism
Accounting scandals that have been experienced at the onset of the 21st century have rekindled interest in accounting ethics education. There is a general consensus on the importance of accounting ethics education. At international level the IFAC prescribes the ethics education for accountants through International Education Standard (IES) 4. The Anglo-American worldview is dominant in accounting ethics education in Zimbabwe and most African countries. Zimbabwean students are denied the right to learn accounting ethics guided by African moral philosophies. This situation is in part explained by colonisation and coloniality that have and continue to side-line indigenous knowledge. The study employs a decoloniality conceptual framework informed by an indigenous worldview to interrogate the dominance of the Anglo-American worldview in accounting ethics. A qualitative survey is employed to explore how accounting ethics is currently taught, what views exist in terms of whether Hunhu should or should not be included in accounting ethics curricula, and how it might be included in light of the ongoing education sector reforms in Zimbabwe. The views of accountants and Hunhu scholars and philosophers were solicited in this regard. Data was gathered through semi-structured interviews from 26 participants. Braun and Clarke’s (2006) thematic analysis model was used in conjunction with ATLASti.8 to analyse the transcribed interview data. The study found insignificant teaching of accounting ethics in six of the seven universities sampled. In six of the universities, accounting ethics was integrated in mostly in auditing modules, whereas one university had a standalone module. All participants motivated for the inclusion of Hunhu in accounting ethics curricula though for different reasons. Learning is never on a tabula rasa, argued some participants. Hunhu thus, provides continuity between informal moral education and formal education. Further to that Hunhu answers to the clarion call for decolonisation of curricula across disciplines in Africa. The accounting ethics pedagogy should be based on the African peoples’ philosophy of life such as Hunhu. A popular strategy to decolonise curricula is having Hunhu centred in curricula without sideling other epistemologies. The study recommends further research on the conceptual linkages between accounting premised on capitalism and Hunhu among others.
2024-01-30
2024-01-30
2023-03-31
Thesis
https://hdl.handle.net/10500/30772
en