- Title
- The development of a good governed costing management model for Mandela Bay Development Agency projects within the Nelson Mandela Bay Municipal boundaries
- Creator
- Martin, Monica
- Subject
- Economic development projects -- South Africa -- Port Elizabeth Activity-based costing -- South Africa -- Port Elizabeth
- Subject
- Cost accounting -- South Africa -- Port Elizabeth
- Date Issued
- 2017
- Date
- 2017
- Type
- Thesis
- Type
- Masters
- Type
- MSc
- Identifier
- http://hdl.handle.net/10948/18584
- Identifier
- vital:28684
- Description
- The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.
- Format
- xiii, 259 leaves
- Format
- Publisher
- Nelson Mandela Metropolitan University
- Publisher
- Faculty of Engineering, the Built Environment and Information Technology
- Language
- English
- Rights
- Nelson Mandela Metropolitan University
- Hits: 448
- Visitors: 463
- Downloads: 48
Collections
NMMU School of the Built Environment
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | The development of a good governed costing management model for Mandela Bay development agency projects within the nelson Mandela Bay municipal boundaries | 4 MB | Adobe Acrobat PDF | View Details Download |