Theses and Dissertations (Management Accounting)
https://hdl.handle.net/10500/14480
2024-03-28T17:31:31ZExploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities
https://hdl.handle.net/10500/30772
Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities
Warinda, Togara
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.
2023-03-31T00:00:00ZAdoption of environmental management accounting in the textile manufacturing industry in South Africa
https://hdl.handle.net/10500/30523
Adoption of environmental management accounting in the textile manufacturing industry in South Africa
Omoworare, Temitope
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.
Abstracts in English, Afrikaans and Zulu
2022-12-01T00:00:00ZThe relationship between integrated reporting assurance and investment decision-making
https://hdl.handle.net/10500/30506
The relationship between integrated reporting assurance and investment decision-making
Mushwana, Phoebe Danisa
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.
2023-04-24T00:00:00ZAn integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe
https://hdl.handle.net/10500/30259
An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe
Nyakuwanika, Moses
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.
Abstracts in English, Zulu and Afrikaans
2022-03-10T00:00:00Z