An evaluation of the role of cost management control systems on organisational performance in public enterprises in Namibia: a case study of the Namibia airports company
- Authors: Shindobo, Teopolina
- Date: 2018
- Subjects: Cost accounting , Activity-based costing , Performance standards -- Namibia -- Evaluation , Organizational effectiveness -- Namibia
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/35785 , vital:33812
- Description: The primary goal of this study was to evaluate the role of cost management control systems (CMCS) on organisational performance of public enterprises in Namibia, using Namibia Airports Company (NAC) as a case study organisation. NAC uses the activity based costing (ABC) management control system and is still making losses, the auditor General have recommended that there is a need to evaluate the CMCS used by the NAC and their expenditure. In pursuing the primary objective of the study, four secondary objectives were therefore developed. The first objective was concerned with evaluating the purpose of the CMCSs in organisational decision making process. The second objective was concerned with analysing the effect of CMCSs on organisational performance in public enterprises. This was also achieved through a comprehensive review of literature. The third objective dealt with the design of a suitable methodology. The last objective was concerned with conclusions and recommendations of the study. The study followed a quantitative research methodology and a total of 100 questionnaires were self-administered to the respondents. Sixty-five questionnaires were returned with usable responses and were captured for analysis. Statistical analysis was applied in order to meet the requirements of research methodology as well as record and analyse the research findings. The study used descriptive statistics, reliability statistics, factor analysis and one way variance analysis (ANOVAs). Factor analysis was performed on the elements used to measure the impacts of CMCSs on the organisational performance of the Namibia Airports Company. Four key impacts of CMCSs were identified in this study. ANOVAs were employed as a way of determining significant differences between groups with regard to the factors that were identified. The finding of the study revealed that, the level of employee involvement in cost management activities is relatively weak at Namibia Airports Company despite a higher frequency of using the CMCSs. There is a significant effect on financial performance of the organisation as a result of employing CMCSs. The significant impacts of CMCSs on the organisational performance of the Namibia Airports Company include opportunities for improving financial performance management, efficiency in service delivery, and strategic decisions.
- Full Text:
- Date Issued: 2018
- Authors: Shindobo, Teopolina
- Date: 2018
- Subjects: Cost accounting , Activity-based costing , Performance standards -- Namibia -- Evaluation , Organizational effectiveness -- Namibia
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/35785 , vital:33812
- Description: The primary goal of this study was to evaluate the role of cost management control systems (CMCS) on organisational performance of public enterprises in Namibia, using Namibia Airports Company (NAC) as a case study organisation. NAC uses the activity based costing (ABC) management control system and is still making losses, the auditor General have recommended that there is a need to evaluate the CMCS used by the NAC and their expenditure. In pursuing the primary objective of the study, four secondary objectives were therefore developed. The first objective was concerned with evaluating the purpose of the CMCSs in organisational decision making process. The second objective was concerned with analysing the effect of CMCSs on organisational performance in public enterprises. This was also achieved through a comprehensive review of literature. The third objective dealt with the design of a suitable methodology. The last objective was concerned with conclusions and recommendations of the study. The study followed a quantitative research methodology and a total of 100 questionnaires were self-administered to the respondents. Sixty-five questionnaires were returned with usable responses and were captured for analysis. Statistical analysis was applied in order to meet the requirements of research methodology as well as record and analyse the research findings. The study used descriptive statistics, reliability statistics, factor analysis and one way variance analysis (ANOVAs). Factor analysis was performed on the elements used to measure the impacts of CMCSs on the organisational performance of the Namibia Airports Company. Four key impacts of CMCSs were identified in this study. ANOVAs were employed as a way of determining significant differences between groups with regard to the factors that were identified. The finding of the study revealed that, the level of employee involvement in cost management activities is relatively weak at Namibia Airports Company despite a higher frequency of using the CMCSs. There is a significant effect on financial performance of the organisation as a result of employing CMCSs. The significant impacts of CMCSs on the organisational performance of the Namibia Airports Company include opportunities for improving financial performance management, efficiency in service delivery, and strategic decisions.
- Full Text:
- Date Issued: 2018
Urban agriculture in Nelson Mandela Bay: a case study
- Authors: Philander, Bronwyn
- Date: 2018
- Subjects: Urban agriculture -- South Africa -- Nelson Mandela Bay Municipality , Agriculture -- South Africa -- Eastern Cape , Agriculture -- Economic aspects -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/34318 , vital:33301
- Description: Urban agriculture has gained importance due to the rise of both urban poverty and unemployment. In countries such as Malaysia, urban agriculture addresses food security by providing urban dwellers with access to nutritious, safe and cost-effective food. The rising food prices and unemployment in South Africa have put food security of the urban poor in a precarious position and whilst the benefits of urban agriculture have been researched, the main problem identified was that residents in Nelson Mandela Bay (NMB) were not practising urban agriculture. Thus, this study aims to identify the enablers and barriers of urban agriculture in NMB. The positivism paradigm was adopted for this study. The study was an exploratory study and used Holland Park as a case study. Holland Park is situated in the centre of the city of Port Elizabeth, also known as NMB and is surrounded by Mercantile Hospital, Aspen Pharmaceutical Company, Mondelez International (previously Cadbury) and Morewag Primary School. It falls within ward seven namely the Greenacres/North End cluster of the Nelson Mandela Bay geographical area. This area consists of approximately 1189 residents and most women are housewives. This area was chosen due to the high rate of unemployment amongst women. A sample of 300 was drawn from residents in Holland Park. The selection of the respondents was based on convenience sampling. A cross sectional study was conducted and data were collected using a structured questionnaire. The measuring instrument used an existing questionnaire. The validity and reliability of the measuring instrument were confirmed using construct validity and internal reliability. Exploratory factor analysis was undertaken and six factors were extracted, namely attitude, food availability, lifestyle, awareness, perceptions and knowledge. These factors were thus identified as the enablers and barriers of urban agriculture. Data collected were subject to several statistical analyses – these included both descriptive and inferential statistics. Pearson’s product moment correlations were conducted and findings revealed that all factors except food availability are significantly and positively correlated to the dependent variable, urban agriculture. In addition, food availability showed a negative correlation and a high positive correlation was reported between urban agriculture and knowledge. Hereafter, multiple regression analysis was performed, to identify the strength of the effect that the independent variables, namely attitude, food availability, awareness, lifestyle, perceptions and knowledge have on the dependent variable, urban agriculture. This allowed the researcher to make conclusions as to whether the independent variables are enablers or barriers, depending on the strength of effect. Thus, the enablers identified for this study were attitude, lifestyle and perceptions. These factors were all positive and significantly related to urban agriculture. Food availability was negatively related to urban agriculture, indicating that the more residents had food available, the less they would practise or participate in urban agriculture. Thus, food availability was found to be a barrier to practising urban agriculture in NMB. Finally, awareness and knowledge (under multiple regression analysis) appeared to have not been significantly related to urban agriculture – as such it was insignificant and could not be regarded an enabler nor a barrier. In order to establish whether relationships existed between the demographic factors (age, gender, qualification, employment status and being a breadwinner) and the independent variables (attitude, food availability, lifestyle, awareness, knowledge and perceptions) investigated in this study, an analysis of variance was undertaken. The results indicated that gender, employment status and being a breadwinner were not related to any of the factors. However, qualification had a significant relationship with attitude (p<0.000), awareness (p<0.004), knowledge (p<0.040) and perceptions (p<0.000), indicating that residents who had a post-matric qualification indicated a positive attitude towards urban agriculture and were more aware of the benefits of urban agriculture towards one’s health and the environment. Findings also revealed that having a post-matric qualification influenced residents’ knowledge with regard to growing food in a sustainable manner, such as using recyclable materials (as holding containers) when practising urban agriculture. In addition, having a post-matric qualification influenced residents’ perceptions regarding urban agriculture, these related to teaching children the importance of gardening (amongst others). In conclusion, findings indicated that residents had an interest in urban agriculture and had some knowledge with regard to growing their own fruit and vegetables.
- Full Text:
- Date Issued: 2018
- Authors: Philander, Bronwyn
- Date: 2018
- Subjects: Urban agriculture -- South Africa -- Nelson Mandela Bay Municipality , Agriculture -- South Africa -- Eastern Cape , Agriculture -- Economic aspects -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/34318 , vital:33301
- Description: Urban agriculture has gained importance due to the rise of both urban poverty and unemployment. In countries such as Malaysia, urban agriculture addresses food security by providing urban dwellers with access to nutritious, safe and cost-effective food. The rising food prices and unemployment in South Africa have put food security of the urban poor in a precarious position and whilst the benefits of urban agriculture have been researched, the main problem identified was that residents in Nelson Mandela Bay (NMB) were not practising urban agriculture. Thus, this study aims to identify the enablers and barriers of urban agriculture in NMB. The positivism paradigm was adopted for this study. The study was an exploratory study and used Holland Park as a case study. Holland Park is situated in the centre of the city of Port Elizabeth, also known as NMB and is surrounded by Mercantile Hospital, Aspen Pharmaceutical Company, Mondelez International (previously Cadbury) and Morewag Primary School. It falls within ward seven namely the Greenacres/North End cluster of the Nelson Mandela Bay geographical area. This area consists of approximately 1189 residents and most women are housewives. This area was chosen due to the high rate of unemployment amongst women. A sample of 300 was drawn from residents in Holland Park. The selection of the respondents was based on convenience sampling. A cross sectional study was conducted and data were collected using a structured questionnaire. The measuring instrument used an existing questionnaire. The validity and reliability of the measuring instrument were confirmed using construct validity and internal reliability. Exploratory factor analysis was undertaken and six factors were extracted, namely attitude, food availability, lifestyle, awareness, perceptions and knowledge. These factors were thus identified as the enablers and barriers of urban agriculture. Data collected were subject to several statistical analyses – these included both descriptive and inferential statistics. Pearson’s product moment correlations were conducted and findings revealed that all factors except food availability are significantly and positively correlated to the dependent variable, urban agriculture. In addition, food availability showed a negative correlation and a high positive correlation was reported between urban agriculture and knowledge. Hereafter, multiple regression analysis was performed, to identify the strength of the effect that the independent variables, namely attitude, food availability, awareness, lifestyle, perceptions and knowledge have on the dependent variable, urban agriculture. This allowed the researcher to make conclusions as to whether the independent variables are enablers or barriers, depending on the strength of effect. Thus, the enablers identified for this study were attitude, lifestyle and perceptions. These factors were all positive and significantly related to urban agriculture. Food availability was negatively related to urban agriculture, indicating that the more residents had food available, the less they would practise or participate in urban agriculture. Thus, food availability was found to be a barrier to practising urban agriculture in NMB. Finally, awareness and knowledge (under multiple regression analysis) appeared to have not been significantly related to urban agriculture – as such it was insignificant and could not be regarded an enabler nor a barrier. In order to establish whether relationships existed between the demographic factors (age, gender, qualification, employment status and being a breadwinner) and the independent variables (attitude, food availability, lifestyle, awareness, knowledge and perceptions) investigated in this study, an analysis of variance was undertaken. The results indicated that gender, employment status and being a breadwinner were not related to any of the factors. However, qualification had a significant relationship with attitude (p<0.000), awareness (p<0.004), knowledge (p<0.040) and perceptions (p<0.000), indicating that residents who had a post-matric qualification indicated a positive attitude towards urban agriculture and were more aware of the benefits of urban agriculture towards one’s health and the environment. Findings also revealed that having a post-matric qualification influenced residents’ knowledge with regard to growing food in a sustainable manner, such as using recyclable materials (as holding containers) when practising urban agriculture. In addition, having a post-matric qualification influenced residents’ perceptions regarding urban agriculture, these related to teaching children the importance of gardening (amongst others). In conclusion, findings indicated that residents had an interest in urban agriculture and had some knowledge with regard to growing their own fruit and vegetables.
- Full Text:
- Date Issued: 2018
A profile of selected enterprises and their adopted cost allocation systems in Nelson Mandela Bay
- Authors: Vellem, Masixole
- Date: 2017
- Subjects: Cost accounting , Budget Business enterprises
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13568 , vital:27239
- Description: Activity-based costing is a cost allocation method which appears to have many benefits when compared to traditional costing systems. However, there is limited academic research demonstrating this superiority. There is thus a need to investigate and profile the characteristics of selected enterprises and their adopted cost allocation systems. The main objective of this study was to profile and compare the characteristics of companies in Nelson Mandela Bay that use the activity-based costing system, versus those using traditional costing methods. The research methodology used for this research study is descriptive and quantitative, using various techniques for data analysis. An electronic internet based questionnaire was distributed to companies and the response automatically recorded for analysis with the help of Nelson Mandela University statistics department. The findings of the empirical study revealed that most (38%) of the respondents use a combination of both activity-based costing and traditional costing methods, followed by traditional costing methods (35%), and purely activity-based costing (27%). Data analysis revealed that companies in construction and manufacturing seemed to prefer activity-based costing over traditional costing methods. The findings raise the question as to whether the preference in cost allocation methods is based solely on the benefits of cost allocation, lack of new knowledge, adaptability within companies, or cost of change versus the benefit.
- Full Text:
- Date Issued: 2017
- Authors: Vellem, Masixole
- Date: 2017
- Subjects: Cost accounting , Budget Business enterprises
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13568 , vital:27239
- Description: Activity-based costing is a cost allocation method which appears to have many benefits when compared to traditional costing systems. However, there is limited academic research demonstrating this superiority. There is thus a need to investigate and profile the characteristics of selected enterprises and their adopted cost allocation systems. The main objective of this study was to profile and compare the characteristics of companies in Nelson Mandela Bay that use the activity-based costing system, versus those using traditional costing methods. The research methodology used for this research study is descriptive and quantitative, using various techniques for data analysis. An electronic internet based questionnaire was distributed to companies and the response automatically recorded for analysis with the help of Nelson Mandela University statistics department. The findings of the empirical study revealed that most (38%) of the respondents use a combination of both activity-based costing and traditional costing methods, followed by traditional costing methods (35%), and purely activity-based costing (27%). Data analysis revealed that companies in construction and manufacturing seemed to prefer activity-based costing over traditional costing methods. The findings raise the question as to whether the preference in cost allocation methods is based solely on the benefits of cost allocation, lack of new knowledge, adaptability within companies, or cost of change versus the benefit.
- Full Text:
- Date Issued: 2017
A study of procurement and administration in the Department of Health in the Eastern Cape
- Authors: Xatula, Meyisi Sigqibo
- Date: 2017
- Subjects: Government purchasing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape Management -- Procurement
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13458 , vital:27205
- Description: The study investigated issues concerning procurement and administration in the Department of Health (DoH) in the Eastern Cape and has further investigated the role of the implementation of the Public Finance Management Act (PFMA), Act 1 of 1999 in the department. That included issues associated with the administration and procurement in relation to service providers from the private sector. The DoH in the Eastern Cape Province delivers:“ … a quality health service to the people of the Eastern Cape Province promoting a better life for all and ensures accessible, comprehensive, and integrated services in the province, emphasising the primary health care approach, as well as utilising and developing all resources to enable present and future generations to enjoy good health and quality of life” (Department of Health [DoH], Eastern Cape, Departmental Annual Performance Plan, 2013:3). Various researchers have investigated the implementation of the PFM Act 1 of 1999 and have identified gaps and made recommendations regarding the identified gaps. The study is based on the following reports from various authors: According to Pillay (2013), since 1994 every public sector department has lost approximately R385 billion to fraud, corruption and maladministration. Government employees have accepted kickbacks in exchange for rigging tenders, including focusing on high levels of corruption (Albert, 2011:1). The fraud and corruption in the Eastern Cape DoH, which involves nepotism, corruption and fraud amounting to a million rand in the audit report of 2013, have prompted calls by the opposition for interventions (PricewaterhouseCoopers [PWC], 2013:9). Departmental Annual Performance Plan for 2013/2014. Impact of accountability and ethics on public service delivery: a South African perspective which involves accountability stating that all government departments have to be efficient to ensure value for public funds including the qualitative and value-laden expectations of the society (Raga & Taylor, 2008:1). EC (2010:9), Audit Report: Health Department, Eastern Cape. King III Report (2009) – Corporate Governance. The study has built on previous research conducted by other researchers who have conducted research on the issue of the implementation of the Public Finance Management Act 1 (PFM Act 1) of 1999, and had identify further gaps not previously identified by other researchers or in the audits. In addition, this study aims to also identify shortcomings that have been described in the recent audits 2013/2014 of the DoH, Eastern Cape. Together with the new gaps identified in the PFM Act 1 of 1999, the researcher aims to make a number of recommendations to improve the effectiveness of the implementation of the PFM Act 1 of 1999. The PFM Act 1 of 1999 was promulgated by the South African government in 1999. The Act promotes the objective of good financial management in order to maximise service delivery through effective and efficient use of available limited resources as well as credible interaction with private sector service providers. A key objective of this Act is to put in place a more effective financial accountability system over public entities. The objectives of the Act are to: Modernise the system of financial management, Enable public sector managers to manage, while at the same time being accountable, Ensure timely provision of quality information, To eliminate waste and corruption in the use of public assets.
- Full Text:
- Date Issued: 2017
- Authors: Xatula, Meyisi Sigqibo
- Date: 2017
- Subjects: Government purchasing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape Management -- Procurement
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13458 , vital:27205
- Description: The study investigated issues concerning procurement and administration in the Department of Health (DoH) in the Eastern Cape and has further investigated the role of the implementation of the Public Finance Management Act (PFMA), Act 1 of 1999 in the department. That included issues associated with the administration and procurement in relation to service providers from the private sector. The DoH in the Eastern Cape Province delivers:“ … a quality health service to the people of the Eastern Cape Province promoting a better life for all and ensures accessible, comprehensive, and integrated services in the province, emphasising the primary health care approach, as well as utilising and developing all resources to enable present and future generations to enjoy good health and quality of life” (Department of Health [DoH], Eastern Cape, Departmental Annual Performance Plan, 2013:3). Various researchers have investigated the implementation of the PFM Act 1 of 1999 and have identified gaps and made recommendations regarding the identified gaps. The study is based on the following reports from various authors: According to Pillay (2013), since 1994 every public sector department has lost approximately R385 billion to fraud, corruption and maladministration. Government employees have accepted kickbacks in exchange for rigging tenders, including focusing on high levels of corruption (Albert, 2011:1). The fraud and corruption in the Eastern Cape DoH, which involves nepotism, corruption and fraud amounting to a million rand in the audit report of 2013, have prompted calls by the opposition for interventions (PricewaterhouseCoopers [PWC], 2013:9). Departmental Annual Performance Plan for 2013/2014. Impact of accountability and ethics on public service delivery: a South African perspective which involves accountability stating that all government departments have to be efficient to ensure value for public funds including the qualitative and value-laden expectations of the society (Raga & Taylor, 2008:1). EC (2010:9), Audit Report: Health Department, Eastern Cape. King III Report (2009) – Corporate Governance. The study has built on previous research conducted by other researchers who have conducted research on the issue of the implementation of the Public Finance Management Act 1 (PFM Act 1) of 1999, and had identify further gaps not previously identified by other researchers or in the audits. In addition, this study aims to also identify shortcomings that have been described in the recent audits 2013/2014 of the DoH, Eastern Cape. Together with the new gaps identified in the PFM Act 1 of 1999, the researcher aims to make a number of recommendations to improve the effectiveness of the implementation of the PFM Act 1 of 1999. The PFM Act 1 of 1999 was promulgated by the South African government in 1999. The Act promotes the objective of good financial management in order to maximise service delivery through effective and efficient use of available limited resources as well as credible interaction with private sector service providers. A key objective of this Act is to put in place a more effective financial accountability system over public entities. The objectives of the Act are to: Modernise the system of financial management, Enable public sector managers to manage, while at the same time being accountable, Ensure timely provision of quality information, To eliminate waste and corruption in the use of public assets.
- Full Text:
- Date Issued: 2017
Financial inclusion in South Africa
- Authors: Abrahams, Rayghana
- Date: 2017
- Subjects: Financial services industry -- South Africa , Financial institutions -- South Africa Finance -- South Africa South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13579 , vital:27240
- Description: The research for this study was guided by the question on whether the financial inclusion improvement strategies of the South African government adequately address the financial inclusion targets, as set out in the National Development Plan. This descriptive non-empirical study was conducted by means of a literature review. The secondary data used for the study were collected from a number of sources, namely: (i) the 2015 Brookings Financial and Digital Inclusion Project report; (ii) the 2014 Global Findex survey; (iii) the InterMedia surveys; (iv) Financial Access surveys; (v) various national FinScope surveys; and (iv) a number of working papers of the World Bank related to financial inclusion. The data revealed that South Africa, with its sophisticated financial sector, was early to adopt policies and initiatives to advance financial inclusion and the country has experienced a noticeable increase in financial inclusion from 61% in 2004 to 87% in 2015. South Africa is 3% away from its National Development Plan goal of 90% financial inclusion by 2030. This indicates that overall, the financial inclusion initiatives adopted by the South African government were successful.
- Full Text:
- Date Issued: 2017
- Authors: Abrahams, Rayghana
- Date: 2017
- Subjects: Financial services industry -- South Africa , Financial institutions -- South Africa Finance -- South Africa South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13579 , vital:27240
- Description: The research for this study was guided by the question on whether the financial inclusion improvement strategies of the South African government adequately address the financial inclusion targets, as set out in the National Development Plan. This descriptive non-empirical study was conducted by means of a literature review. The secondary data used for the study were collected from a number of sources, namely: (i) the 2015 Brookings Financial and Digital Inclusion Project report; (ii) the 2014 Global Findex survey; (iii) the InterMedia surveys; (iv) Financial Access surveys; (v) various national FinScope surveys; and (iv) a number of working papers of the World Bank related to financial inclusion. The data revealed that South Africa, with its sophisticated financial sector, was early to adopt policies and initiatives to advance financial inclusion and the country has experienced a noticeable increase in financial inclusion from 61% in 2004 to 87% in 2015. South Africa is 3% away from its National Development Plan goal of 90% financial inclusion by 2030. This indicates that overall, the financial inclusion initiatives adopted by the South African government were successful.
- Full Text:
- Date Issued: 2017
The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited
- Kapulwa, Aina Tulipunye Ndahekelekwa
- Authors: Kapulwa, Aina Tulipunye Ndahekelekwa
- Date: 2017
- Subjects: Managerial accounting -- Namibia Cost accounting -- Namibia , Breweries -- Namibia -- Finance Namibia Breweries Limited -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/17777 , vital:28453
- Description: Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
- Full Text:
- Date Issued: 2017
- Authors: Kapulwa, Aina Tulipunye Ndahekelekwa
- Date: 2017
- Subjects: Managerial accounting -- Namibia Cost accounting -- Namibia , Breweries -- Namibia -- Finance Namibia Breweries Limited -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/17777 , vital:28453
- Description: Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
- Full Text:
- Date Issued: 2017
The efficiency of budgeting for procurement of movable non-current assets in the absence of sound asset management
- Authors: Mtayisi, Nobuntu Rebecca
- Date: 2017
- Subjects: Assets (Accounting) -- Management , Asset management accounts , Budget
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/19651 , vital:28923
- Description: Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.
- Full Text:
- Date Issued: 2017
- Authors: Mtayisi, Nobuntu Rebecca
- Date: 2017
- Subjects: Assets (Accounting) -- Management , Asset management accounts , Budget
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/19651 , vital:28923
- Description: Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.
- Full Text:
- Date Issued: 2017
The profitability of commercial state-owned entities
- Authors: Giliana, Tefo Godfrey
- Date: 2017
- Subjects: Government business enterprises -- South Africa Government corporations -- South Africa , Government ownership -- South Africa Profit -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/15633 , vital:28278
- Description: The importance of State-owned entities (SOEs) in a developing State has been argued for centuries. SOEs are perceived as the tool that the State can successfully use to implement its developmental agenda. In the Republic of South Africa, SOEs have been used to ensure universal access to electricity, water and logistical infrastructure to support industrial development, as well as basic service delivery. These entities have been expected to fund these initiatives from their own funds, which alleviated the need for commercial SOEs (also known as State-owned companies) to be profitable without continuous financial injections from the RSA government. Generally, commercial SOEs have been performing poorly financially. This research study aims to determine whether political influence might affect the profitability of these commercial SOEs. The poor financial performance plaguing the commercial SOEs hinders their ability to effectively contribute as a collective to the developmental agenda of the State, as espoused in the current strategic plan of the RSA in the form of the National Development Plan (NDP). Due to the poor financial performance and subsequent diversion of financial resources from other national priorities for their bail-out, commercial SOEs have been considered a liability rather than an asset to the RSA. To satisfy the primary and associated research objectives, qualitative primary and secondary research data have been collected. The primary data have been collected by using the semi-structured interview from the CFOs of commercial SOEs from various government departments – given their proximity to the financial performance and the drivers of this performance in commercial SOEs. CFOs are also part of the commercial SOEs senior-executive management of these entities. The general opinion of the participants and the literature review of the research study is that, indeed, political influence has had an adverse effect on the profitability of commercial SOEs, among others, as a consequence of the positioning of SOEs within the governance system of the RSA, the impact of the recruitment process for senior executives and the implications of an unfunded mandate. It is clear that in the RSA, commercial SOEs, and SOEs in general, will continue to play a pivotal role in the implementation of the developmental agendas of the State, as expressed in the NDP. With the RSA government expecting commercial SOEs to fund these activities from their own funds, it is critical that the State should be an enabler rather than a hindrance for commercial SOEs‟ profitability.
- Full Text:
- Date Issued: 2017
- Authors: Giliana, Tefo Godfrey
- Date: 2017
- Subjects: Government business enterprises -- South Africa Government corporations -- South Africa , Government ownership -- South Africa Profit -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/15633 , vital:28278
- Description: The importance of State-owned entities (SOEs) in a developing State has been argued for centuries. SOEs are perceived as the tool that the State can successfully use to implement its developmental agenda. In the Republic of South Africa, SOEs have been used to ensure universal access to electricity, water and logistical infrastructure to support industrial development, as well as basic service delivery. These entities have been expected to fund these initiatives from their own funds, which alleviated the need for commercial SOEs (also known as State-owned companies) to be profitable without continuous financial injections from the RSA government. Generally, commercial SOEs have been performing poorly financially. This research study aims to determine whether political influence might affect the profitability of these commercial SOEs. The poor financial performance plaguing the commercial SOEs hinders their ability to effectively contribute as a collective to the developmental agenda of the State, as espoused in the current strategic plan of the RSA in the form of the National Development Plan (NDP). Due to the poor financial performance and subsequent diversion of financial resources from other national priorities for their bail-out, commercial SOEs have been considered a liability rather than an asset to the RSA. To satisfy the primary and associated research objectives, qualitative primary and secondary research data have been collected. The primary data have been collected by using the semi-structured interview from the CFOs of commercial SOEs from various government departments – given their proximity to the financial performance and the drivers of this performance in commercial SOEs. CFOs are also part of the commercial SOEs senior-executive management of these entities. The general opinion of the participants and the literature review of the research study is that, indeed, political influence has had an adverse effect on the profitability of commercial SOEs, among others, as a consequence of the positioning of SOEs within the governance system of the RSA, the impact of the recruitment process for senior executives and the implications of an unfunded mandate. It is clear that in the RSA, commercial SOEs, and SOEs in general, will continue to play a pivotal role in the implementation of the developmental agendas of the State, as expressed in the NDP. With the RSA government expecting commercial SOEs to fund these activities from their own funds, it is critical that the State should be an enabler rather than a hindrance for commercial SOEs‟ profitability.
- Full Text:
- Date Issued: 2017
The relationship between authentic leadership and employee engagement
- Authors: Dube, Yonela Oko Likona
- Date: 2017
- Subjects: Leadership Employee motivation , Employees -- Attitudes Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/15160 , vital:28170
- Description: Authenticity is a leadership characteristic of exceptional leaders. It is an essential requirement for future leaders, especially in an era when the motives and behaviours of many leaders are questionable. Authentic leaders are genuine and utter words that can be trusted (Smith, 2014.). Followers have voiced a need for leaders who can be trusted and show consistency in their actions. The study focused on the investigation of authentic leadership and the influence that authentic leadership has on the engagement levels of employees. A theoretical study of leadership, with the focus on authentic leadership and employee engagement was conducted to achieve the objectives of the study. The research included a literature study, which highlighted the characteristics and behaviours of authentic leadership. Both a theoretical and practitioner view of authentic leadership is included in the theoretical study. Semi-structured interviews were held with two prominent leadership practitioners, one from the University of the Free State and the other from the University of Stellenbosch, to obtain their views on the nature of authentic leadership and examples of South African leaders who they considered authentic leaders. The insights gained from the literature review and the interviews, were incorporated into a survey questionnaire developed for use in the empirical study which was conducted at Continental Tyre SA. An electronic questionnaire was administered to managers and their direct subordinates in the manufacturing and marketing/sales divisions. The questionnaire probed the respondents’ perceptions regarding the level of authenticity displayed by leaders in the organisation, and specifically the extent to which leaders demonstrated the characteristics and behaviours associated with authentic leadership. The Authentic Leadership Questionnaire (ALQ), as validated by Walumbwa, Avolio, Gardner, Wernsing and Peterson (2008, p. 64), was used as a basis for the development of the survey questionnaire, with adjustments made to include the practitioner’s perspective as postulated by George (2003, p. 12). The section in the questionnaire on engagement focused on engagement as a psychological state, behavioural engagement and the manager’s role in nurturing engagement. Both managers and employees were requested to provide their view of the manager’s characteristics and behaviours, the managers rated themselves, and both groups rated the engagement levels of employees. A correlation was made between the responses received from the manager and employees. The results of the empirical study revealed that both managers and employees agreed mostly that managers in the organisation displayed the characteristics and behaviours of authentic leadership and employees were engaged. It did however, emerge that the managers were reluctant to share personal information about themselves and that employees believed that managers did not seek feedback on their own behaviour. In terms of employee engagement, the results suggested that the managers believed that employees felt supported, accepted and were committed to the Continental Tyre SA brand; but indicated a lack of knowledge of their roles in the organisation and a lack of passion and energy. Further findings revealed that the managers in the marketing/sales division considered their employees more engaged than the managers in the manufacturing division considered their employees to be. Other findings also revealed that self-awareness in leaders is an important predictor of employee engagement. Self-awareness in a leader is an important feature in facilitating social processes in the leader’s relationship with their followers. Transparent leaders create a psychologically secure environment, enabling employees to be confident and to feel encouraged to express themselves freely. The study concluded with several recommendations. Leaders should be more transparent in their interaction with others by sharing personal stories about themselves. Opportunities should be provided through 360° feedback for employees to give feedback to managers regarding their behaviour. The GIVE (Goals, Interests, Values and Emotions) Model should be used in management development initiatives to facilitate the development of self-awareness and self-knowledge. An appreciative inquiry, which focuses on positive affirmation, should be an approach used in organisations to foster the development of genuine relationships and is an implication of authentic leadership, thus encouraging employee engagement.
- Full Text:
- Date Issued: 2017
- Authors: Dube, Yonela Oko Likona
- Date: 2017
- Subjects: Leadership Employee motivation , Employees -- Attitudes Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/15160 , vital:28170
- Description: Authenticity is a leadership characteristic of exceptional leaders. It is an essential requirement for future leaders, especially in an era when the motives and behaviours of many leaders are questionable. Authentic leaders are genuine and utter words that can be trusted (Smith, 2014.). Followers have voiced a need for leaders who can be trusted and show consistency in their actions. The study focused on the investigation of authentic leadership and the influence that authentic leadership has on the engagement levels of employees. A theoretical study of leadership, with the focus on authentic leadership and employee engagement was conducted to achieve the objectives of the study. The research included a literature study, which highlighted the characteristics and behaviours of authentic leadership. Both a theoretical and practitioner view of authentic leadership is included in the theoretical study. Semi-structured interviews were held with two prominent leadership practitioners, one from the University of the Free State and the other from the University of Stellenbosch, to obtain their views on the nature of authentic leadership and examples of South African leaders who they considered authentic leaders. The insights gained from the literature review and the interviews, were incorporated into a survey questionnaire developed for use in the empirical study which was conducted at Continental Tyre SA. An electronic questionnaire was administered to managers and their direct subordinates in the manufacturing and marketing/sales divisions. The questionnaire probed the respondents’ perceptions regarding the level of authenticity displayed by leaders in the organisation, and specifically the extent to which leaders demonstrated the characteristics and behaviours associated with authentic leadership. The Authentic Leadership Questionnaire (ALQ), as validated by Walumbwa, Avolio, Gardner, Wernsing and Peterson (2008, p. 64), was used as a basis for the development of the survey questionnaire, with adjustments made to include the practitioner’s perspective as postulated by George (2003, p. 12). The section in the questionnaire on engagement focused on engagement as a psychological state, behavioural engagement and the manager’s role in nurturing engagement. Both managers and employees were requested to provide their view of the manager’s characteristics and behaviours, the managers rated themselves, and both groups rated the engagement levels of employees. A correlation was made between the responses received from the manager and employees. The results of the empirical study revealed that both managers and employees agreed mostly that managers in the organisation displayed the characteristics and behaviours of authentic leadership and employees were engaged. It did however, emerge that the managers were reluctant to share personal information about themselves and that employees believed that managers did not seek feedback on their own behaviour. In terms of employee engagement, the results suggested that the managers believed that employees felt supported, accepted and were committed to the Continental Tyre SA brand; but indicated a lack of knowledge of their roles in the organisation and a lack of passion and energy. Further findings revealed that the managers in the marketing/sales division considered their employees more engaged than the managers in the manufacturing division considered their employees to be. Other findings also revealed that self-awareness in leaders is an important predictor of employee engagement. Self-awareness in a leader is an important feature in facilitating social processes in the leader’s relationship with their followers. Transparent leaders create a psychologically secure environment, enabling employees to be confident and to feel encouraged to express themselves freely. The study concluded with several recommendations. Leaders should be more transparent in their interaction with others by sharing personal stories about themselves. Opportunities should be provided through 360° feedback for employees to give feedback to managers regarding their behaviour. The GIVE (Goals, Interests, Values and Emotions) Model should be used in management development initiatives to facilitate the development of self-awareness and self-knowledge. An appreciative inquiry, which focuses on positive affirmation, should be an approach used in organisations to foster the development of genuine relationships and is an implication of authentic leadership, thus encouraging employee engagement.
- Full Text:
- Date Issued: 2017
The relationship between opportunity-related aspects and the performance of primary co-operatives in South Africa
- Authors: Bodley, David Cyril
- Date: 2017
- Subjects: Organizational effectiveness -- Measurement Performance , Small business -- Management Success in business
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/14653 , vital:27813
- Description: South Africa is a country facing divisive social and economic challenges. It has a history that generated imbalances within the economy and requires urgent solutions to one of the most significant issues the country faces, having too few South Africans in work. Globally, a key solution to creating work has been to make small business the engine-room of economies. Consequently, the South African Government has identified the establishment of small businesses as a priority, which incorporates the development of collaborative forms of businesses in marginalised communities. The co-operative form of business and a strong co-operative movement is, therefore, a critical element of government’s initiative to create work and economic independence for South Africans. Governed by the seven International Labour Organization (ILO) principles, this form of business is often more complex than a typical firm, making the task of establishing and growing these entities particularly challenging. This study analyses the literature to gain an understanding of co-operative movements across the globe. It then looks at the specific challenges the movement faces in South Africa, followed by an analysis of best practice that a business should engage in its establishment and growth. Specifically, the literature examines whether there is a relationship between opportunity-related industry, market and entrepreneurial team aspects and improved business performance of business entities such as co-operatives. The study collates data from co-operatives in the South African economy using two separate methodologies. Firstly, a structured interview was used to acquire information on the opportunity-related aspects. Secondly, business transactions were recorded and basic financial statements were produced for each co-operative, enabling a rating on business performance. The primary data was then analysed within Chapter 6, to investigate the strength of the relationship between opportunity-related aspects and business performance. The findings extracted from the primary data reinforced certain facts within the body of knowledge as it relates to the relationship between opportunity-related aspects and business performance, but there were also some interesting new insights that were extracted from the data. The South African co-operative movement has achieved certain success and momentum as well as experiencing certain failures, and the study clearly highlights both, and makes recommendations to improve the movements and government’s efforts to establish a vibrant and meaningful co-operative sector.
- Full Text:
- Date Issued: 2017
- Authors: Bodley, David Cyril
- Date: 2017
- Subjects: Organizational effectiveness -- Measurement Performance , Small business -- Management Success in business
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/14653 , vital:27813
- Description: South Africa is a country facing divisive social and economic challenges. It has a history that generated imbalances within the economy and requires urgent solutions to one of the most significant issues the country faces, having too few South Africans in work. Globally, a key solution to creating work has been to make small business the engine-room of economies. Consequently, the South African Government has identified the establishment of small businesses as a priority, which incorporates the development of collaborative forms of businesses in marginalised communities. The co-operative form of business and a strong co-operative movement is, therefore, a critical element of government’s initiative to create work and economic independence for South Africans. Governed by the seven International Labour Organization (ILO) principles, this form of business is often more complex than a typical firm, making the task of establishing and growing these entities particularly challenging. This study analyses the literature to gain an understanding of co-operative movements across the globe. It then looks at the specific challenges the movement faces in South Africa, followed by an analysis of best practice that a business should engage in its establishment and growth. Specifically, the literature examines whether there is a relationship between opportunity-related industry, market and entrepreneurial team aspects and improved business performance of business entities such as co-operatives. The study collates data from co-operatives in the South African economy using two separate methodologies. Firstly, a structured interview was used to acquire information on the opportunity-related aspects. Secondly, business transactions were recorded and basic financial statements were produced for each co-operative, enabling a rating on business performance. The primary data was then analysed within Chapter 6, to investigate the strength of the relationship between opportunity-related aspects and business performance. The findings extracted from the primary data reinforced certain facts within the body of knowledge as it relates to the relationship between opportunity-related aspects and business performance, but there were also some interesting new insights that were extracted from the data. The South African co-operative movement has achieved certain success and momentum as well as experiencing certain failures, and the study clearly highlights both, and makes recommendations to improve the movements and government’s efforts to establish a vibrant and meaningful co-operative sector.
- Full Text:
- Date Issued: 2017
Work-readiness of university graduates: a professional accounting educational expectation gap in South Africa
- Authors: Schoeman, Lynn Antoinette
- Date: 2017
- Subjects: Accountants -- Employment -- South Africa -- Students , College graduates -- Employment -- South Africa School-to-work transition -- South Africa Employability -- South Africa -- Students
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/20455 , vital:29288
- Description: The constant change in the business environment versus the curriculum content of accounting educational programmes result in a possible gap between the competencies gained by students who complete their degree qualifications compared to the expectations of employers of these entering trainee accountants. However, the universities do endeavour to teach students the syllabus that will provide them with sufficient information and skills to be able to complete the tasks expected from them without much learning following university. Universities face increasing pressure to ensure graduates are equipped with the right employability skills (Osmani, Weerakkody & Hindi, 2017) yet literature show that graduates entering the workforce are not sufficiently equipped with all the necessary non-technical skills required by the accounting profession (Fouché, 2013). The research for this study was guided by the question whether universities sufficiently prepare entering trainee accountants with regards to work-readiness skills and whether a gap exists between the level of work-readiness skills expected by employers in professional accounting practice, and the actual level of capability of these skills transferred through the formal professional accounting educational programmes offered by universities in South Africa. Published literature reviewed on the work-readiness of graduates showed that an educational gap could exist between the skills required by employees and the skills that entering trainee accountants possess. Semi-structured interviews were conducted to gather data from supervisors and/or coordinators from Accredited Training Centres (ATCs) in the Nelson Mandela Bay Region of the South African Institute of Professional Accountants (SAIPA) on their perception of the level of capability expected of entering trainee accountants. The findings of this study showed that the universities provide entering trainee accountants with sufficient knowledge insofar as their technical abilities are concerned. However, employers perceive entering trainee accountants‟ capabilities in terms of their work-readiness skills, as insufficient.
- Full Text:
- Date Issued: 2017
- Authors: Schoeman, Lynn Antoinette
- Date: 2017
- Subjects: Accountants -- Employment -- South Africa -- Students , College graduates -- Employment -- South Africa School-to-work transition -- South Africa Employability -- South Africa -- Students
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/20455 , vital:29288
- Description: The constant change in the business environment versus the curriculum content of accounting educational programmes result in a possible gap between the competencies gained by students who complete their degree qualifications compared to the expectations of employers of these entering trainee accountants. However, the universities do endeavour to teach students the syllabus that will provide them with sufficient information and skills to be able to complete the tasks expected from them without much learning following university. Universities face increasing pressure to ensure graduates are equipped with the right employability skills (Osmani, Weerakkody & Hindi, 2017) yet literature show that graduates entering the workforce are not sufficiently equipped with all the necessary non-technical skills required by the accounting profession (Fouché, 2013). The research for this study was guided by the question whether universities sufficiently prepare entering trainee accountants with regards to work-readiness skills and whether a gap exists between the level of work-readiness skills expected by employers in professional accounting practice, and the actual level of capability of these skills transferred through the formal professional accounting educational programmes offered by universities in South Africa. Published literature reviewed on the work-readiness of graduates showed that an educational gap could exist between the skills required by employees and the skills that entering trainee accountants possess. Semi-structured interviews were conducted to gather data from supervisors and/or coordinators from Accredited Training Centres (ATCs) in the Nelson Mandela Bay Region of the South African Institute of Professional Accountants (SAIPA) on their perception of the level of capability expected of entering trainee accountants. The findings of this study showed that the universities provide entering trainee accountants with sufficient knowledge insofar as their technical abilities are concerned. However, employers perceive entering trainee accountants‟ capabilities in terms of their work-readiness skills, as insufficient.
- Full Text:
- Date Issued: 2017
Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
Perceptions on risk management at Walter Sisulu University
- Authors: Qanga, Enathi Jongikhaya
- Date: 2016
- Subjects: Risk management , Walter Sisulu University for Technology & Science
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/3802 , vital:20464
- Description: With the rise in the complexity of business transactions and emerging prominence of worldwide corporate governance, companies are required to adhere to certain minimal standards of governance and risk management. Organisations take various kinds of risks depending on their operating environments and the gravity of their organisational needs (risk to a return trade-off). Taking risks can either provide benefits to an organisation or cause problems for it. Given the importance of risk management, studies conducted by universities throughout the world reveal serious concerns. The primary objective of this study was to establish perceptions on risk management at Walter Sisulu University (WSU). The literature review of the study provided a discussion concerning best practice as far as the COSO internal control framework, COSO enterprise risk management framework and key aspects of the Kings III report on risk assessment and risks faced by modern business. The study adopted the quantitative research approach using a case study design. A survey was conducted by distributing questionnaires to a selected sample of, Campus management (Deans), Internal auditing III students, Lecturers in commerce, Head of departments and support service personnel of WSU. A random sampling procedure identified thirty three participants and all the participants completed questionnaires across all campuses at WSU. Graphic presentation from Microsoft excel, inferential and basic descriptive statistics from SPSS were used to analyze and interpret data to generate findings. The study revealed that, all principles for the COSO components on internal control, COSO- ERM and the King III report are regarded to be present at WSU. Respondent perceptions falls within the positive zone being “neutral”, “effective” and “highly effective”. The population score is probably also in the neutral zone indicating a not sure respondent’s perception on whether the component or principle is effective or not effective. The Cronbach’s Alpha was conducted to test the internal reliability and consistency of the data. A Cronbach’s Alpha of summated score of 0.974 was achieved on 84 principles that could contribute to the effectiveness of risk management. The researcher recommends creating a risk-awareness culture throughout WSU rather than a silo approach to risk management. Monitoring on the effectiveness of the system of internal control need greater attention at WSU. In addition, the alignment of risk management to institutional strategy needs to be improved, and the University needs to establish and develop an enterprise-risk management policy (ERMP) and create a platform for further studies on risk management.
- Full Text:
- Date Issued: 2016
- Authors: Qanga, Enathi Jongikhaya
- Date: 2016
- Subjects: Risk management , Walter Sisulu University for Technology & Science
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/3802 , vital:20464
- Description: With the rise in the complexity of business transactions and emerging prominence of worldwide corporate governance, companies are required to adhere to certain minimal standards of governance and risk management. Organisations take various kinds of risks depending on their operating environments and the gravity of their organisational needs (risk to a return trade-off). Taking risks can either provide benefits to an organisation or cause problems for it. Given the importance of risk management, studies conducted by universities throughout the world reveal serious concerns. The primary objective of this study was to establish perceptions on risk management at Walter Sisulu University (WSU). The literature review of the study provided a discussion concerning best practice as far as the COSO internal control framework, COSO enterprise risk management framework and key aspects of the Kings III report on risk assessment and risks faced by modern business. The study adopted the quantitative research approach using a case study design. A survey was conducted by distributing questionnaires to a selected sample of, Campus management (Deans), Internal auditing III students, Lecturers in commerce, Head of departments and support service personnel of WSU. A random sampling procedure identified thirty three participants and all the participants completed questionnaires across all campuses at WSU. Graphic presentation from Microsoft excel, inferential and basic descriptive statistics from SPSS were used to analyze and interpret data to generate findings. The study revealed that, all principles for the COSO components on internal control, COSO- ERM and the King III report are regarded to be present at WSU. Respondent perceptions falls within the positive zone being “neutral”, “effective” and “highly effective”. The population score is probably also in the neutral zone indicating a not sure respondent’s perception on whether the component or principle is effective or not effective. The Cronbach’s Alpha was conducted to test the internal reliability and consistency of the data. A Cronbach’s Alpha of summated score of 0.974 was achieved on 84 principles that could contribute to the effectiveness of risk management. The researcher recommends creating a risk-awareness culture throughout WSU rather than a silo approach to risk management. Monitoring on the effectiveness of the system of internal control need greater attention at WSU. In addition, the alignment of risk management to institutional strategy needs to be improved, and the University needs to establish and develop an enterprise-risk management policy (ERMP) and create a platform for further studies on risk management.
- Full Text:
- Date Issued: 2016
The drivers of customer satisfaction at National Dairy Equipment (NDE)
- Authors: Laubscher, Ryno
- Date: 2016
- Subjects: Consumer satisfaction Quality of products , SERVQUAL (Service quality framework)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13085 , vital:27150
- Description: National Dairy Equipment (Pty) Ltd (NDE) is a privately owned stockist and distributor of stainless steel products and is a respected player in the South African stainless steel industry. NDE operates from within all four major cities in South Africa namely, Johannesburg, Cape Town, Port Elizabeth, and Durban. The organisation, with its wide range of corrosion resistant products, serves industries such as the architecture and construction, automotive, catering, and food and beverage industry. With the stainless steel industry growing in terms of the number of competitors, NDE performs a number of functions in order to achieve customer satisfaction. The general purpose of the study was to indentify the attributes that would act as drivers of customer satisfaction at NDE. Five attributes were identified namely, Service quality, Trust and commitment, Product quality, Commercial aspects and Reliability. The results of this study could assist managers at NDE in improving service delivery to customers. The literature study provided an overview of overall customer satisfaction and possible measurement models for customer satisfaction. Measurement models included, SERVQUAL, SERVPERF, the Two-factor theory, the Kano model and the Three-factor model. The latter proved to be of particular importance to the study as the model was used to classify the identified drivers into basic, performance and excitement factors. Furthermore, a literature review was provided based on each of the identified potential drivers of customer satisfaction. The empirical data needed to complete the study was collected by means of a survey, using a self-administered questionnaire. The questionnaire was distributed by sales representatives at NDE. A total of 320 useable questionnaires were received. The study revealed the following: each of the five proposed attributes had a positive relationship with overall customer satisfaction,thus all five attributes were confirmed as drivers of customer satisfaction at NDE. Commercial aspects and Reliability were classified as basic satisfiers. Trust and commitment was classified as a performance satisfier, and Service quality was identified as the only excitement satisfier. Product quality did not receive any classification. All importance mean scores were higher than the corresponding satisfaction mean scores. This study contributed to the existing body of literature and is seemingly the first of its kind in the South African stainless steel industry. The study is also the first to attempt the measurement of overall customer satisfaction levels at NDE. The methodology used in the current study can be applied to stainless steel industries internationally, in order to verify whether the confirmed drivers would also act as drivers of satisfaction in a similar industry elsewhere in the world.
- Full Text:
- Date Issued: 2016
- Authors: Laubscher, Ryno
- Date: 2016
- Subjects: Consumer satisfaction Quality of products , SERVQUAL (Service quality framework)
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/13085 , vital:27150
- Description: National Dairy Equipment (Pty) Ltd (NDE) is a privately owned stockist and distributor of stainless steel products and is a respected player in the South African stainless steel industry. NDE operates from within all four major cities in South Africa namely, Johannesburg, Cape Town, Port Elizabeth, and Durban. The organisation, with its wide range of corrosion resistant products, serves industries such as the architecture and construction, automotive, catering, and food and beverage industry. With the stainless steel industry growing in terms of the number of competitors, NDE performs a number of functions in order to achieve customer satisfaction. The general purpose of the study was to indentify the attributes that would act as drivers of customer satisfaction at NDE. Five attributes were identified namely, Service quality, Trust and commitment, Product quality, Commercial aspects and Reliability. The results of this study could assist managers at NDE in improving service delivery to customers. The literature study provided an overview of overall customer satisfaction and possible measurement models for customer satisfaction. Measurement models included, SERVQUAL, SERVPERF, the Two-factor theory, the Kano model and the Three-factor model. The latter proved to be of particular importance to the study as the model was used to classify the identified drivers into basic, performance and excitement factors. Furthermore, a literature review was provided based on each of the identified potential drivers of customer satisfaction. The empirical data needed to complete the study was collected by means of a survey, using a self-administered questionnaire. The questionnaire was distributed by sales representatives at NDE. A total of 320 useable questionnaires were received. The study revealed the following: each of the five proposed attributes had a positive relationship with overall customer satisfaction,thus all five attributes were confirmed as drivers of customer satisfaction at NDE. Commercial aspects and Reliability were classified as basic satisfiers. Trust and commitment was classified as a performance satisfier, and Service quality was identified as the only excitement satisfier. Product quality did not receive any classification. All importance mean scores were higher than the corresponding satisfaction mean scores. This study contributed to the existing body of literature and is seemingly the first of its kind in the South African stainless steel industry. The study is also the first to attempt the measurement of overall customer satisfaction levels at NDE. The methodology used in the current study can be applied to stainless steel industries internationally, in order to verify whether the confirmed drivers would also act as drivers of satisfaction in a similar industry elsewhere in the world.
- Full Text:
- Date Issued: 2016
The effective management of customer orders received by a pharmaceutical manufacturer
- Authors: Botha, Risca
- Date: 2016
- Subjects: Pharmaceutical industry -- Customer services , Business logistics , Physical distribution of goods -- Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/9087 , vital:26463
- Description: There is a great need for a pharmaceutical manufacturer to provide its customers with the right product at the right time, place and price and also to deliver the product in the right quantity and quality. Should pharmaceutical customers not receive their orders on time from the pharmaceutical manufacturer, the customers might face out-of-stock situations. As a result, the patients or customers might turn to an alternative product from a different pharmaceutical manufacturer, which has the required stock readily available. This could lead to loss in sales and even death amongst its customers. The main objective of this study was to determine the key factors that form part of the demand and operations planning strategies to ensure that these factors are in place to effectively manage and execute the supply chain and logistics processes to reduce possible out-of-stock situations amongst its customers. As a starting point to the study, an analysis was performed based on the review of relevant research and literature from various text books, journals, publications, as well as internet sources. The literature study covered various aspects such as demand planning, production planning, the use of different demand and operations planning strategies, as well as the importance of continuous internal and external customer service levels to ensure that customer orders are delivered on time. The analysis of the literature review was used to establish a theoretical basis for the design and structure of the questionnaire that was used as a research instrument in this study. A survey was conducted amongst the employees that are responsible for executing the supply chain and logistics processes within Aspen Pharmacare. These employees resided within the three main departments of the pharmaceutical manufacturer, namely, the Demand and Operations Planning, Production and Packing, as well as the Warehouse and Distribution departments. Each question posed in the questionnaire related to the role of each employee within these departments that are responsible for the logistics processes within Aspen Pharmacare. The empirical results from the study indicated that the respondents were in support that specific key factors are important for a pharmaceutical manufacturer to manage incoming customer orders efficiently and effectively to reduce possible out-of-stock situations amongst its end customers. However, the respondents also highlighted that there were a number of obstacles preventing them from implementing the key factors that are required to manage incoming customer orders more efficiently within the pharmaceutical manufacturer. Some of these obstacles include: the lack of pro- activeness; lack of accountability; and the lack of constant communication between the employees from the three main departments. Furthermore, incomplete hand-over information during shift changes amongst the employees of the Production and Packing department created unnecessary down-time. Also, the employees from the Warehouse and Distribution department were not informed timeously when changes to the production schedule were made. These obstacles will have a negative impact on the ultimate customer delivery dates and need to be addressed. The empirical results highlighted some recommendations to assist pharmaceutical manufacturing companies to more effectively and efficiently manage their incoming customer orders to reduce or eliminate any possible out-of-stock situations amongst its end customers. Some recommendations include: improved communication between the three main departments; to react immediately to out-of-stock products; and to ensure that internal and external customer service levels are adhered to at all times. The implementation of the recommendations based on the empirical findings of the study will assist the pharmaceutical manufacturing company to achieve excellence and to become a world-class supplier of generic pharmaceutical products. In this way, all incoming customer orders can be fulfilled on time.
- Full Text:
- Date Issued: 2016
- Authors: Botha, Risca
- Date: 2016
- Subjects: Pharmaceutical industry -- Customer services , Business logistics , Physical distribution of goods -- Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/9087 , vital:26463
- Description: There is a great need for a pharmaceutical manufacturer to provide its customers with the right product at the right time, place and price and also to deliver the product in the right quantity and quality. Should pharmaceutical customers not receive their orders on time from the pharmaceutical manufacturer, the customers might face out-of-stock situations. As a result, the patients or customers might turn to an alternative product from a different pharmaceutical manufacturer, which has the required stock readily available. This could lead to loss in sales and even death amongst its customers. The main objective of this study was to determine the key factors that form part of the demand and operations planning strategies to ensure that these factors are in place to effectively manage and execute the supply chain and logistics processes to reduce possible out-of-stock situations amongst its customers. As a starting point to the study, an analysis was performed based on the review of relevant research and literature from various text books, journals, publications, as well as internet sources. The literature study covered various aspects such as demand planning, production planning, the use of different demand and operations planning strategies, as well as the importance of continuous internal and external customer service levels to ensure that customer orders are delivered on time. The analysis of the literature review was used to establish a theoretical basis for the design and structure of the questionnaire that was used as a research instrument in this study. A survey was conducted amongst the employees that are responsible for executing the supply chain and logistics processes within Aspen Pharmacare. These employees resided within the three main departments of the pharmaceutical manufacturer, namely, the Demand and Operations Planning, Production and Packing, as well as the Warehouse and Distribution departments. Each question posed in the questionnaire related to the role of each employee within these departments that are responsible for the logistics processes within Aspen Pharmacare. The empirical results from the study indicated that the respondents were in support that specific key factors are important for a pharmaceutical manufacturer to manage incoming customer orders efficiently and effectively to reduce possible out-of-stock situations amongst its end customers. However, the respondents also highlighted that there were a number of obstacles preventing them from implementing the key factors that are required to manage incoming customer orders more efficiently within the pharmaceutical manufacturer. Some of these obstacles include: the lack of pro- activeness; lack of accountability; and the lack of constant communication between the employees from the three main departments. Furthermore, incomplete hand-over information during shift changes amongst the employees of the Production and Packing department created unnecessary down-time. Also, the employees from the Warehouse and Distribution department were not informed timeously when changes to the production schedule were made. These obstacles will have a negative impact on the ultimate customer delivery dates and need to be addressed. The empirical results highlighted some recommendations to assist pharmaceutical manufacturing companies to more effectively and efficiently manage their incoming customer orders to reduce or eliminate any possible out-of-stock situations amongst its end customers. Some recommendations include: improved communication between the three main departments; to react immediately to out-of-stock products; and to ensure that internal and external customer service levels are adhered to at all times. The implementation of the recommendations based on the empirical findings of the study will assist the pharmaceutical manufacturing company to achieve excellence and to become a world-class supplier of generic pharmaceutical products. In this way, all incoming customer orders can be fulfilled on time.
- Full Text:
- Date Issued: 2016
The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available
- Authors: Januarie, Xavier Sebastian
- Date: 2016
- Subjects: Manufacturing industries -- Accounting , Managerial accounting , Cost accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/6838 , vital:21153
- Description: This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.
- Full Text:
- Date Issued: 2016
- Authors: Januarie, Xavier Sebastian
- Date: 2016
- Subjects: Manufacturing industries -- Accounting , Managerial accounting , Cost accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/6838 , vital:21153
- Description: This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.
- Full Text:
- Date Issued: 2016
Urban agriculture and access to microfinance in Snake Park, Zimbabwe
- Authors: Makoni, Charmaine Tafadzwa
- Date: 2016
- Subjects: Urban agriculture -- Zimbabwe , Economic development -- Zimbabwe -- Finance , Economic development projects -- Zimbabwe -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8099 , vital:24993
- Description: The role that urban farming plays in the food supply of cities and towns to compliment rural agriculture is increasingly gaining traction. In Zimbabwe, urban agriculture has equally become an important contributor of urban food, particularly for low income households. Urban agriculture is increasingly being viewed as a viable measure to ameliorate urban food insecurity. In spite of the important role it serves in the urban landscape, it is yet to attain political legitimacy and more importantly to gain recognition from the formal financial economy. This in turn has limited the contribution that the urban agriculture can make towards poverty alleviation and inequality for the urban poor. Access to finance and lines of credit for the urban poor can have a significant impact towards not only their agricultural productivity but also their ability to weather economic shocks. This study therefore sought to investigate factors that limit access of small scale urban farmers to agricultural microcredit. The findings of this study are derived from qualitative and quantitative data collected from small scale urban farmers in Snake Park and key informant interviews conducted in Harare, Zimbabwe. The study establishes that the lack of information on credit opportunities, loan apathy and too high interest rates were some of the reasons divulged by farmers in not seeking credit from financial institutions. The results reveal that married women have an added constraint to accessing finance by virtue of husband being head of the house, mean that they hold power to cede assets as collateral. The findings from the financial institution indicated that though the majority of firms focused on large scale commercial farming ventures, some did offer microcredit for small scale urban farmers. The results also showed that though collateral facilitated access to credit and finance for urban agriculture, proven business record, group solidarity (a form of guarantee) and character were equally important. The study recommends amongst others that farmers form groups and embark on savings schemes. Added to this, bankers and farmer associations need to meet to arrive at realistic forms of security for small loans.
- Full Text:
- Date Issued: 2016
- Authors: Makoni, Charmaine Tafadzwa
- Date: 2016
- Subjects: Urban agriculture -- Zimbabwe , Economic development -- Zimbabwe -- Finance , Economic development projects -- Zimbabwe -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8099 , vital:24993
- Description: The role that urban farming plays in the food supply of cities and towns to compliment rural agriculture is increasingly gaining traction. In Zimbabwe, urban agriculture has equally become an important contributor of urban food, particularly for low income households. Urban agriculture is increasingly being viewed as a viable measure to ameliorate urban food insecurity. In spite of the important role it serves in the urban landscape, it is yet to attain political legitimacy and more importantly to gain recognition from the formal financial economy. This in turn has limited the contribution that the urban agriculture can make towards poverty alleviation and inequality for the urban poor. Access to finance and lines of credit for the urban poor can have a significant impact towards not only their agricultural productivity but also their ability to weather economic shocks. This study therefore sought to investigate factors that limit access of small scale urban farmers to agricultural microcredit. The findings of this study are derived from qualitative and quantitative data collected from small scale urban farmers in Snake Park and key informant interviews conducted in Harare, Zimbabwe. The study establishes that the lack of information on credit opportunities, loan apathy and too high interest rates were some of the reasons divulged by farmers in not seeking credit from financial institutions. The results reveal that married women have an added constraint to accessing finance by virtue of husband being head of the house, mean that they hold power to cede assets as collateral. The findings from the financial institution indicated that though the majority of firms focused on large scale commercial farming ventures, some did offer microcredit for small scale urban farmers. The results also showed that though collateral facilitated access to credit and finance for urban agriculture, proven business record, group solidarity (a form of guarantee) and character were equally important. The study recommends amongst others that farmers form groups and embark on savings schemes. Added to this, bankers and farmer associations need to meet to arrive at realistic forms of security for small loans.
- Full Text:
- Date Issued: 2016
A framework for the integration of skilled / professional self-initiated expatrites into Qatari organisations
- Pieterse, Regan Christopher Ebrahim
- Authors: Pieterse, Regan Christopher Ebrahim
- Date: 2015
- Subjects: Human capital -- Qatar , Cultural relations
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/3074 , vital:20396
- Description: The main research problem in this study was to identify a framework that can be utilised for the integration of skilled/professional self-initiated expatriates (SIEs) into Qatari organisations. The main research problem gave rise to six sub-problems that were addressed through the following actions: A literature study was conducted to explore what the existing literature revealed about facilitating successful expatriate integration. In particular, the theoretical guidelines for expatriate recruitment and selection, orientation and cross-cultural integration were presented and discussed. Special attention was given to community embeddedness. Semi-structured interviews were conducted with ten members from the sample group. These were undertaken to obtain their views on the expectations that their organisations had of them upon their arrival in Qatar, as well as on what they felt made it easy or difficult for them to adjust. Subsequently, a structured survey questionnaire was developed using the theoretical guidelines from the literature review and the insights gained from the semi-structured interviews. The survey was conducted in Qatar and administered to 102 skilled/professional self-initiated expatriates from diverse backgrounds and three work sectors, namely: healthcare, education and aviation. The final sample size was 94 due to eight questionnaires not being completed properly. The results from the empirical study revealed a gap between theoretical guidelines/ best practices and the recruitment and selection, orientation and cross-cultural integration practices at the respondents’ organisations. The knowledge gained from the existing literature and from the quantitative and qualitative results of the empirical study were combined and developed into a framework for the integration of skilled/professional self-initiated expatriates into Qatari organisations (refer to Table 5.35). Areas that were identified for improvement related to issues such as the need for Qatari organisations to: provide SIEs with more comprehensive information regarding the role that they will play as knowledge workers with regard to the development/training of Qatari nationals; implement a more comprehensive recruitment, selection and orientation process, and implement a more robust set of strategies to enhance the cross-cultural integration of their expatriate workers. Globalisation has fuelled organisations and countries towards building and/or strengthening knowledge-based economies. However in order to build competitive, knowledge-based economies, organisations and countries require skilled/professional workers. Skilled/professional self-initiated expatriates can provide Qatar with a pipeline of knowledge workers to support the growth of their emerging knowledge-based economy. As such, a framework that will enhance the integration of self-initiated expatriates into Qatari organisations is of paramount importance, specifically with regard to fostering performance excellence, satisfaction and community embeddedness within the Qatari work and cultural system.
- Full Text:
- Date Issued: 2015
- Authors: Pieterse, Regan Christopher Ebrahim
- Date: 2015
- Subjects: Human capital -- Qatar , Cultural relations
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/3074 , vital:20396
- Description: The main research problem in this study was to identify a framework that can be utilised for the integration of skilled/professional self-initiated expatriates (SIEs) into Qatari organisations. The main research problem gave rise to six sub-problems that were addressed through the following actions: A literature study was conducted to explore what the existing literature revealed about facilitating successful expatriate integration. In particular, the theoretical guidelines for expatriate recruitment and selection, orientation and cross-cultural integration were presented and discussed. Special attention was given to community embeddedness. Semi-structured interviews were conducted with ten members from the sample group. These were undertaken to obtain their views on the expectations that their organisations had of them upon their arrival in Qatar, as well as on what they felt made it easy or difficult for them to adjust. Subsequently, a structured survey questionnaire was developed using the theoretical guidelines from the literature review and the insights gained from the semi-structured interviews. The survey was conducted in Qatar and administered to 102 skilled/professional self-initiated expatriates from diverse backgrounds and three work sectors, namely: healthcare, education and aviation. The final sample size was 94 due to eight questionnaires not being completed properly. The results from the empirical study revealed a gap between theoretical guidelines/ best practices and the recruitment and selection, orientation and cross-cultural integration practices at the respondents’ organisations. The knowledge gained from the existing literature and from the quantitative and qualitative results of the empirical study were combined and developed into a framework for the integration of skilled/professional self-initiated expatriates into Qatari organisations (refer to Table 5.35). Areas that were identified for improvement related to issues such as the need for Qatari organisations to: provide SIEs with more comprehensive information regarding the role that they will play as knowledge workers with regard to the development/training of Qatari nationals; implement a more comprehensive recruitment, selection and orientation process, and implement a more robust set of strategies to enhance the cross-cultural integration of their expatriate workers. Globalisation has fuelled organisations and countries towards building and/or strengthening knowledge-based economies. However in order to build competitive, knowledge-based economies, organisations and countries require skilled/professional workers. Skilled/professional self-initiated expatriates can provide Qatar with a pipeline of knowledge workers to support the growth of their emerging knowledge-based economy. As such, a framework that will enhance the integration of self-initiated expatriates into Qatari organisations is of paramount importance, specifically with regard to fostering performance excellence, satisfaction and community embeddedness within the Qatari work and cultural system.
- Full Text:
- Date Issued: 2015
A skills profile of female managers in the construction and engineering industry of Nelson Mandela Bay
- Authors: Mackenzie, Caleigh Simone
- Date: 2015
- Subjects: Women executives -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/2824 , vital:16229
- Description: The male-dominated nature of the construction and engineering industries is a well-known phenomenon. This research provides insight into the skills required by female managers in order to manage successfully in these industries dominated by males. The primary purpose of this research is to identify the skills profile of female managers in the construction and engineering industry of Nelson Mandela Bay (NMB). Even though the number of female managers in senior management positions is increasing, South Africa still has a long way to go before men and women are considered equal with regard to the roles that they play and the positions that they occupy in the work-place (Mail & Guardian Online, 2012: 1). Therefore, the aim of this study is to identify the skills needed by female managers in the construction and engineering industry of NMB. This study attempts to provide answers to the following research questions: What are the management skills a manager should have? What is the skills profile of female managers in the construction and engineering sector of NMB? Is there a skills gap in the current literature? The literature overview was conducted on roles, functions and skills of managers as well as female managers in male-dominated industries from journals and books published between 2000 and 2014. Topics researched included the roles and functions of managers, generic management skills and industry-specific management skills, females as managers and leaders, barriers to managerial success for females, and the nature of the construction and engineering industries. Chapter four discusses the research design and methodology used in this study. The quantitative research approach was used in order to solve the main problem of this study. A non-probability sampling method was used for this study. Purposive sampling and snowball sampling methods were used. These methods seemed most appropriate given the small sample size, the fact that self-completion questionnaires were used to gather data from female managers, and the fact that the researcher investigated only the skills exhibited data. The Master Builders’ Association was contacted in order to identify respondents in construction. Respondents in engineering were identified using snowball sampling, which forms part of non-probability sampling. A questionnaire was developed based on the management skills identified in the literature study conducted. Primary data was collected through e-mail distribution of a cover letter requesting the respondent to complete the attached questionnaire. The data was then loaded on an Excel data base for further use and analysis. Once primary data had been collected, it was analysed using appropriate statistical methods. Descriptive statistics were used to analyse the data to determine the skills’ profile of female managers in the construction and engineering industry of NMB, as reflected in the collected data. These results were then used to identify areas for further research. The analysis revealed that the majority of the sample was between the ages of 29 and 38 years old and employed in the construction industry. The sample mainly consisted of top level managers with a Masters as their highest educational qualification (41 per cent). The majority of the respondents agreed that conceptual, technical, political, analytic, administrative, and diagnostic skills are required to effectively manage an organisation. Based on the findings, the majority of the respondents strongly agreed that leadership, planning, organising, conflict management, and project management skills are industry-specific management skills required to manage effectively in the construction and engineering industry. The majority of respondents indicated that they had learned these skills through workplace training and experience. The majority of the respondents agree that female managers excel in certain managerial skills and even believe that female managers possess different skills to those of male managers. The results of this study are expected to create awareness of the current state of the construction and engineering industry in NMB. The information will enable employers as well as FET institutions to create interventions and equip females with the necessary skills to become engineering and construction professionals.
- Full Text:
- Date Issued: 2015
- Authors: Mackenzie, Caleigh Simone
- Date: 2015
- Subjects: Women executives -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/2824 , vital:16229
- Description: The male-dominated nature of the construction and engineering industries is a well-known phenomenon. This research provides insight into the skills required by female managers in order to manage successfully in these industries dominated by males. The primary purpose of this research is to identify the skills profile of female managers in the construction and engineering industry of Nelson Mandela Bay (NMB). Even though the number of female managers in senior management positions is increasing, South Africa still has a long way to go before men and women are considered equal with regard to the roles that they play and the positions that they occupy in the work-place (Mail & Guardian Online, 2012: 1). Therefore, the aim of this study is to identify the skills needed by female managers in the construction and engineering industry of NMB. This study attempts to provide answers to the following research questions: What are the management skills a manager should have? What is the skills profile of female managers in the construction and engineering sector of NMB? Is there a skills gap in the current literature? The literature overview was conducted on roles, functions and skills of managers as well as female managers in male-dominated industries from journals and books published between 2000 and 2014. Topics researched included the roles and functions of managers, generic management skills and industry-specific management skills, females as managers and leaders, barriers to managerial success for females, and the nature of the construction and engineering industries. Chapter four discusses the research design and methodology used in this study. The quantitative research approach was used in order to solve the main problem of this study. A non-probability sampling method was used for this study. Purposive sampling and snowball sampling methods were used. These methods seemed most appropriate given the small sample size, the fact that self-completion questionnaires were used to gather data from female managers, and the fact that the researcher investigated only the skills exhibited data. The Master Builders’ Association was contacted in order to identify respondents in construction. Respondents in engineering were identified using snowball sampling, which forms part of non-probability sampling. A questionnaire was developed based on the management skills identified in the literature study conducted. Primary data was collected through e-mail distribution of a cover letter requesting the respondent to complete the attached questionnaire. The data was then loaded on an Excel data base for further use and analysis. Once primary data had been collected, it was analysed using appropriate statistical methods. Descriptive statistics were used to analyse the data to determine the skills’ profile of female managers in the construction and engineering industry of NMB, as reflected in the collected data. These results were then used to identify areas for further research. The analysis revealed that the majority of the sample was between the ages of 29 and 38 years old and employed in the construction industry. The sample mainly consisted of top level managers with a Masters as their highest educational qualification (41 per cent). The majority of the respondents agreed that conceptual, technical, political, analytic, administrative, and diagnostic skills are required to effectively manage an organisation. Based on the findings, the majority of the respondents strongly agreed that leadership, planning, organising, conflict management, and project management skills are industry-specific management skills required to manage effectively in the construction and engineering industry. The majority of respondents indicated that they had learned these skills through workplace training and experience. The majority of the respondents agree that female managers excel in certain managerial skills and even believe that female managers possess different skills to those of male managers. The results of this study are expected to create awareness of the current state of the construction and engineering industry in NMB. The information will enable employers as well as FET institutions to create interventions and equip females with the necessary skills to become engineering and construction professionals.
- Full Text:
- Date Issued: 2015
Key factors required by purchasing and supply departments in the automotive manufacturing industry
- Authors: Howell, Jean Karin
- Date: 2015
- Subjects: Business logistics -- Management Manufacturing industries Industrial procurement -- Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/10971 , vital:26863
- Description: The main research problem addressed in this study was to determine the key factors required by purchasing and supply departments in the automotive manufacturing industry to be efficient and effective. To achieve this objective, it was necessary to identify five sub-objectives which were, firstly, to determine the extent to which the purchasing and supply departments in the automotive industry believe that certain key factors in pricing, quality and supplier management are required to achieve excellence. Secondly, to identify if the purchasing and supply departments in the automotive industry actually implement the key factors on pricing, quality and supplier management in practice. Thirdly, to determine if there are any additional factors other than these key factors that business firms regard as key factors to be classified as worldclass purchasing and supply departments. Fourthly, to analyse why purchasing and supply departments in the automotive manufacturing industry do not always implement these key factors. Lastly, to identify any other factors that could have a significant negative impact on the performance of purchasing and supply departments. The study commenced with an analysis and review of relevant literature from various text books, journals, publications and internet sources. The literature study covered issues such as price determination, cost management, basic negotiation strategies, managing supplier quality and the supplier base, as well as a general overview of the latest developments in purchasing and supply management in business. The purpose of the literature analysis was to establish a theoretical basis for the design of the questionnaire which was used as a research instrument in this study. A survey was conducted among selected automotive assemblers and their first and second tier manufacturing suppliers in the automotive industry. The main areas of focus in the questionnaire were pricing, quality, and supplier management. As the questions in the questionnaire related to the purchasing and supply department of a business firm, a qualified and experienced buyer in the purchasing and supply department was identified in each firm to complete the questionnaire. The empirical results from the study conducted indicated that the respondents were in strong agreement with the proposed importance of the factors of pricing, quality, and supplier management required to achieve xcellence. However, the respondents also indicated that there were various obstacles which prevented the firms from implementing these key factors. Some of the obstacles mentioned were long lead times, late deliveries from suppliers, too few competitors in the market place, supplier capacity constraints and the sustainability of suppliers. Additional obstacles that the study identified were the high workload of buyers in general, incompetent staff and insufficient manpower that affected the performance of a purchasing and supply department. The buyers were not only performing buying activities, but were also involved in logistics related activities, which increased their workload and negatively affected their performance. Lack of specialised purchasing and supply chain knowledge was identified as another obstacle to achieving excellence. The empirical study highlighted some recommendations to assist purchasing and supply departments in the automotive industry to achieve excellence and become world-class departments. Examples of these recommendations are that suppliers need to be educated on how to understand their costing models and to check their own sustainability; local purchasing and supply departments require training in the purchasing skills such as incoterms, delivery times, minimum and maximum order quantity; as well as the payment terms. Buyers should be trained to become experts in their products and packaging, as well as the manufacturing process of the product they are purchasing The business firm should only employ qualified buyers who have financial and administrative skills, as well as the ability to adapt to change and work in teams. Buyers also need to master the in-house systems and work procedures involved in purchasing a product. The empirical study also identified that the majority of buyers in the automotive manufacturing industry are senior buyers, male in gender and between the ages of 40-49. The implementation of the recommendations based on the study’s empirical findings will assist in improved pricing, quality and supply management in the automotive manufacturing industry.
- Full Text:
- Date Issued: 2015
- Authors: Howell, Jean Karin
- Date: 2015
- Subjects: Business logistics -- Management Manufacturing industries Industrial procurement -- Management
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/10971 , vital:26863
- Description: The main research problem addressed in this study was to determine the key factors required by purchasing and supply departments in the automotive manufacturing industry to be efficient and effective. To achieve this objective, it was necessary to identify five sub-objectives which were, firstly, to determine the extent to which the purchasing and supply departments in the automotive industry believe that certain key factors in pricing, quality and supplier management are required to achieve excellence. Secondly, to identify if the purchasing and supply departments in the automotive industry actually implement the key factors on pricing, quality and supplier management in practice. Thirdly, to determine if there are any additional factors other than these key factors that business firms regard as key factors to be classified as worldclass purchasing and supply departments. Fourthly, to analyse why purchasing and supply departments in the automotive manufacturing industry do not always implement these key factors. Lastly, to identify any other factors that could have a significant negative impact on the performance of purchasing and supply departments. The study commenced with an analysis and review of relevant literature from various text books, journals, publications and internet sources. The literature study covered issues such as price determination, cost management, basic negotiation strategies, managing supplier quality and the supplier base, as well as a general overview of the latest developments in purchasing and supply management in business. The purpose of the literature analysis was to establish a theoretical basis for the design of the questionnaire which was used as a research instrument in this study. A survey was conducted among selected automotive assemblers and their first and second tier manufacturing suppliers in the automotive industry. The main areas of focus in the questionnaire were pricing, quality, and supplier management. As the questions in the questionnaire related to the purchasing and supply department of a business firm, a qualified and experienced buyer in the purchasing and supply department was identified in each firm to complete the questionnaire. The empirical results from the study conducted indicated that the respondents were in strong agreement with the proposed importance of the factors of pricing, quality, and supplier management required to achieve xcellence. However, the respondents also indicated that there were various obstacles which prevented the firms from implementing these key factors. Some of the obstacles mentioned were long lead times, late deliveries from suppliers, too few competitors in the market place, supplier capacity constraints and the sustainability of suppliers. Additional obstacles that the study identified were the high workload of buyers in general, incompetent staff and insufficient manpower that affected the performance of a purchasing and supply department. The buyers were not only performing buying activities, but were also involved in logistics related activities, which increased their workload and negatively affected their performance. Lack of specialised purchasing and supply chain knowledge was identified as another obstacle to achieving excellence. The empirical study highlighted some recommendations to assist purchasing and supply departments in the automotive industry to achieve excellence and become world-class departments. Examples of these recommendations are that suppliers need to be educated on how to understand their costing models and to check their own sustainability; local purchasing and supply departments require training in the purchasing skills such as incoterms, delivery times, minimum and maximum order quantity; as well as the payment terms. Buyers should be trained to become experts in their products and packaging, as well as the manufacturing process of the product they are purchasing The business firm should only employ qualified buyers who have financial and administrative skills, as well as the ability to adapt to change and work in teams. Buyers also need to master the in-house systems and work procedures involved in purchasing a product. The empirical study also identified that the majority of buyers in the automotive manufacturing industry are senior buyers, male in gender and between the ages of 40-49. The implementation of the recommendations based on the study’s empirical findings will assist in improved pricing, quality and supply management in the automotive manufacturing industry.
- Full Text:
- Date Issued: 2015