Research Output (CAS Deanery)

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    Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA
    (2019-11) Maluleke, Mashangu Justice; Oberholzer, Merwe
    The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.
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    The use of strategy tools by chartered accountants in the South African mining
    (Journal of Contemporary Management, 2016) Grebe, L.; Davis, Annemarie; Odendaal, E.
    As a third of all directors in South Africa are chartered accountants (CAs), this research examined the strategising practices of CA strategists in the mining industry. Drawing on the strategy-as-practice perspective, the research aimed to answer questions pertaining to which strategy tools CA strategists use, and how their accounting background informs their decisions on which tools to use and how to use them. Empirical data were produced through semi-structured individual interviews with CA strategists selected through purposive and snowball sampling. Data were analysed through conversation analysis using thematic coding. Findings portray CA strategists as craftspeople who adapt and interpret strategy tools from an accounting perspective to serve the requirements of the situation they face. The research confirmed wide use of accounting tools in strategising. The research found that the model of strategising, albeit deliberate or emergent, as well as the educational background of the strategist, affects deciding which strategy tools are used and how they are used. Specifically, findings indicated that mostly analytical tools are used during planning and deliberate strategising whereas people and project-oriented tools are used during implementation. nderstanding how strategy is done in the South African mining industry, offers insight into the social practice of strategy.
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    Financial literacy : an interface between financial information and decision-makers in organisations
    (University of South Africa, 2009-08-02) Gouws, D.G.; Shuttleworth, C.C.
    Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability to understand financial information in the context of these surroundings. The intellectual construct inferred from this encompassing and complex process is financial literacy. The term 'financial literacy' consists of the words 'financial' and 'literacy', both of which are used to represent a myriad of issues that can easily lose their relevance when used together. This article addresses the interface (or gap) between information (matter) and decision-making (mind). The dualism of financial literacy, matter and mind, is explored by means of a literature review and an empirical survey. From the survey, respondents' perceptions of the financial literacy construct were gleaned. Awareness of financial literacy from the interface perspective promotes a deeper understanding of the concept. Recommendations are made to assist organisations and individuals to overcome financial uncertainties.