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Theses and Dissertations (Management Accounting): Recent submissions

Now showing items 1-20 of 50

An environmental management accounting information framework for greener decision-making in the petroleum industry: The case of Nigeria

Kehinde, Azeez Busayo (2023-12-31)

There has been an increase in environmental issues across national and international boundaries over the past few decades, with a long history in the Nigerian petroleum industry. The petroleum industry is among the leading ...
Exploring key performance indicators for selected township small, medium, and micro service enterprises in South Africa to evolve in the organisational life cycle

Huma, Busisiwe (2024-03)

Township small, medium, and micro enterprises (“enterprises”) face challenges due to not utilising key lagging and leading performance indicators (“indicators”) to evolve in the organisational life cycle (“cycle”) and ...
The effect of environmental management activities on the financial performance of food processing companies listed on the Johannesburg Stock Exchange

Lebeya, Thabang Frans (2024-07)

The study sought to investigate the effect of environmental management activities on the performance of JSE-listed food processing companies. Also, it seeks to identify environmental management activities that JSE-listed ...
The moderating role of the audit committee on internal governance and financial sustainability in local government in Ghana

Agyemang, Joseph Kwasi (2023-09)

The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...
Hybrid corporate social responsibility disclosure assessment and measurement framework: evidence from Zimbabwe

Simon, Chosani (2023-11)

The study proposes a hybrid corporate social responsibility disclosure assessment and measurement framework from the perspective of developing economies in Southern Africa, particularly in the context of Zimbabwe, being ...
Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities

Warinda, Togara (2023-03-31)

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 ...
Adoption of environmental management accounting in the textile manufacturing industry in South Africa

Omoworare, Temitope (2022-12)

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 relationship between integrated reporting assurance and investment decision-making

Mushwana, Phoebe Danisa (2023-04-24)

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 ...
An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe

Nyakuwanika, Moses (2022-03-10)

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 ...
Developing a conceptual model linking remuneration governance compliance, executive pay, pay-gap, and performance of JSE firms

Mnyaka, Nomanyano Prim-Rose (2022-12)

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 ...
A Model for managing working capital optimally

Nobatyi, Andile Enoch (2022-12)

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 ...
Striving for innovation: a quadruple helix intervention for accounting education in Ghana

Zotorvie, Justice Stephen Tetteh (2022-06)

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 ...
A framework to enhance environmental sustainability of plastic manufacturers in South Africa

Foot, Judith (2022-02)

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 ...
Exploring the adoption of activity-based costing in selected South African crude oil refineries

Makhaza, Sanelisiwe Peacefull (2022-02)

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 ...
An integrated framework for performance measurement in small and medium enterprises : the case of Cape Metropole, South Africa

Mabesele, Lindiwe Albertina (2020-12)

Performance measurement has been in existence and the subject of research for at least two decades. However, it would appear that the Small and Medium Enterprise (SME) sector lags behind other industries in terms of ...
The millennial open distance learning accountancy academic: career motivation and individual ambidexterity

Leonard, Christi (2020-07)

A shortage in skilled accountancy professionals has been recognised both globally and locally. In South Africa, it is mainly accountancy faculties at higher education institutions that are tasked with addressing such ...
The signalling effect of dividends on future financial performance: a case of South African listed companies in the post-apartheid era

Masocha, Faustina (2017-11)

Many theorists have linked dividends with the ability to carry signals regarding a firm’s expected financial performance. Despite being grounded on a sound theoretical framework, empirical evidence has failed to unanimously ...
Do performance measurement reports address the problem of accountability in the public sector?: A case of Gauteng Municipalities

Mahuni, Netsiwell (2019-09)

Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question ...
Factors that influence debt financing of municipal owned entities: a case study of the city of Johannesburg

Galane, Oupa Madala (2019-07)

This quantitative research was conducted to examine factors that have an influence on the debt financing of MoEs for the CoJ. It is quite evident from previous literatures that there has been a plethora of research undertaken ...
An analysis of the impact of taxation and government expenditure components on income distribution in Nambia

Indongo, Albinus Atugalikana (2018-11)

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 ...

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