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Research Publications (Accounting and Informatics)

Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212

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Author: search.filters.author.Ngibe, MusawenkosiHas files: Yes

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    Factors influencing the adoption of Management Accounting Practices (MAPs) by manufacturing Small and Medium Enterprises (SMEs) in Durban, Kwazulu-Natal
    (Allied Business Academics, 2019-11-25) Msomi, Mbali Portia; Ngibe, Musawenkosi; Nyide, Celani John
    Globally, manufacturing SMEs have been confronted with transformation, requiring them to be more focused on cost efficiency in order to be more sustainable. This has meant that manufacturing SMEs needed to find different business strategies and approaches to meet this global transformation. Literature shows that the introduction and usage of management accounting practices (MAPs) in manufacturing SMEs can contribute significantly towards their sustainability and meeting the global transformation needs. This paper intended to determine the critical environmental factors influencing the adoption of MAPs by manufacturing SMEs located in Durban, KwaZulu-Natal, South Africa. This study adopted a quantitative research approach using a 5 point Likert scale questionnaire as the data collection instrument. The target population consisted of manufacturing SME owners, managers who were involved in the business decision making. A non-probability (purposive) sampling was used to select the relevant sample size for this study. A total of 80 questionnaires were distributed to the target population with 51 questionnaires being completed and returned. Based on the empirical findings, the study identified that both internal and external environmental factors such as size of the firm, firm age, resources for training needs, technology and government support have a critical influence towards the adoption of MAPs. The study recommended that it is crucial for manufacturing SMEs to identify the most appropriate MAPs which can be embedded in their operations to improve business performance and sustainability.
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    Perceptions of research structures and service quality within various faculties at Durban University of Technology: staff and students perspective
    (Business Perspectives, 2016) Ngibe, Musawenkosi; Lekhanya, Lawrence Mpele
    In order to compete, retain and attract postgraduate students, and overcome the lack of postgraduate throughput, universities of technology need to be more customer orientated. Therefore, to gain competitive advantage, university management needs to identify and assess the service quality gaps in research support structures and analyze the impact they have on students and staff within the university. The purpose of the study is to investigate the perceptions of staff and postgraduate students with regard to research structures and service quality support by relevant offices with specific reference to Durban University of Technology. Data were collected from academic staff and students across six faculties at the Durban University of Technology. The sample consisted of 278 academic staff and 260 postgraduate students, using a simple random sampling. A mixed method approach of qualitative and quantitative techniques was used, with a closed and open-ended questionnaire developed, by adapting the SERVQUAL instrument developed by Parasuraman et al. (1985), to evaluate and assess the quality dimensions (gap) for reliability, responsiveness, assurance and empathy. The findings of the study indicated that staff and students were dissatisfied with the research support structures across six faculties. Further research should aim at assessing performance management of research support structures and service within the relevant research offices.