Research Publications (Accounting and Informatics)
Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212
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Item The impact of environmental costs on financial performance : an explorative analysis of two plastic companies(LLC “Consulting Publishing Company “Business Perspectives", 2023-03) Aliamutu, Kansilembo Freddy; Bhana, Anrusha; Suknunan, SachinThere is little research on the impact of environmental costs on plastic manufacturing companies’ financial performance and sustainability. This paper aims to explore the relationship between environmental costs and financial performance of two large national plastic manufacturing companies, namely Bowler Metcalf Limited (BML) and Nampak Ltd, between 2018 and 2019 since research allows for five year old information. Further, the study used pre-Covid-19 data to conceptualize. It adopted a qualitative method of inquiry using content analysis to analyze the financial statements and reports of the two companies (secondary data analysis) available in the public domain. The interpretative analysis further supported the analysis and interpretation of the two variables of environmental costs and financial performance. The results showed a positive relationship between environmental costs and profits in the financial statements of these two companies during 2018 and 2019. BML had a decrease in plastic penalties from R 23.171 million in 2018 to R 14.596 million in 2019, which supported a reduction in spending on legal and constructive obligation items. Nampak also decreased stakeholders’ equity from R 10,140.3 million in 2018 to R 8,932.33 million in 2019, which meant that the stakeholders’ equity funds were reduced, possibly due to reduced spending on environmental costs during that period. It can be concluded and established that when these two plastic companies spend more on environmental costs, this positively affects overall financial performance and improves financial sustainability. It is recommended to allocate more resources/funding to support environmental costs to increase the profitability of the two plastic manufacturing companies.Item Role-modelling, decision-making and conflict resolution : impact of leadership and management on academic and administrative employees at a South African higher education institution(Adonis & Abbey Publishers Ltd, 2022-09-01) Bhana, Anrusha; Suknunan, Sachin; Bayat, Mohammed ShaheedThe study aimed to address the management and its impact on the age and tenure cohort at a higher education institution. An overview of what constitutes the characteristics of managers as well as a discourse between leadership and management skills is provided. The study adopted a mixed method design comprising a quantitative approach for employees and a qualitative approach for line management leadership and executive management leadership. The total population for the quantitative method constituted 1874 academic and administrative employees with a targeted sample of 420. The study obtained a response rate of 312 out of 420 employees. The qualitative data collection tools for the management were semi-structured interviews and open-ended interviews of 12 out of 18 being the realised sample size. The study showed evidence of poor leadership and management qualities in relation to support, role-modelling, trust, critical decisions, and self-management which may have a negative effect on younger and new employees. The study made an original contribution to this area as it depicted a clear indication of poor role-modelling and decision-making that managers lack, conflict management skills and its implications thereof.Item Influence of employee-manager relationship on employee performance and productivity(LLC CPC Business Perspectives, 2022-07-12) Dlamini, Nosipho Pearl; Suknunan, Sachin; Bhana, AnrushaOrganizational performance can be seen as dependent on employee job performance and productivity. One of the factors that influence employee job performance and productivity is the working relationship between employees and their managers. This paper examines the influence of the relationship between employees and their managers on enhancing employee performance and productivity. The study was conducted in a financial organization based in Durban (South Africa). A quantitative approach was utilized with a census method targeting a total population of 40 administrative employees. A questionnaire was constructed based on the research aims and was administered to all 40 respondents. As a result, the response rate was 65%. Key findings indicated that the relationship between managers and employees did affect employee performance and productivity. A positive relationship with a manager is closely linked to increased motivation and performance, while a negative relationship is linked with poor performance. An overall negative impact and high level of dissatisfaction amongst employees were found due to the current bureaucratic management style that managers adopt in their organization. Thus, it makes employees less productive and decreases their work performance. Furthermore, it was found that employees’ perception of their relationship with managers plays a significant role in predicting job performance. Recommendations for a better working relationship to promote employee performance and productivity include manager-employee training, team building activities, skills development programs for managers, employee rewards and recognition, increased communication platforms, and more consideration for employee well-beingItem Challenges impeding women into leadership roles in a student-led organization at the South African higher education institution(Business Perspectives, 2021-12) Jali, Nokwanda; Suknunan, Sachin; Bhana, AnrushaThe study shows that a patriarchal society where women are still in the minority when it comes to leadership positions is still dominating. A few studies are exploring the role of women in leadership in government and industry, and very little focus is paid on higher education institutions and more especially – from a female leadership perspective. Therefore, this paper aims to determine the factors that hindered female students from attaining leadership positions and simultaneously make recommendations to create more leadership opportunities in a nationally recognized student-led organization known as the Student Representative Council at a large public South African higher education institution – the University of KwaZulu-Natal. The target population was 16 female leaders who served in the University’s Student Representative Council from 2019 to 2020 of which 13 had responded. A qualitative approach was followed and interviews were conducted. The study employed inductive qualitative thematic analysis using NVIVO 12. Findings revealed that the Student Representative Council structure at the university was patriarchal with little commitment to gender equality. Males outnumbered women in leadership roles. Portfolios assigned to women were mainly administrative rather than leadership. Females were subjected to stereotypical behavior. The study recommended ways to promote female student leadership whereby policy and constitution change is required to facilitate gender equality and the implementation of quotas. Women should be empowered to enhance their leadership skills via effective leadership development programs specifically designed for females to address the leadership gap between males and females.Item Exploring leadership factors creating employee engagement or disengagement across job grade categories at a public higher education institution in South Africa(Business Perspectives, 2021-03-18) Bhana, Anrusha; Suknunan, SachinOngoing difficulties in promoting employee commitment confront the domain of higher education, hence, the importance of staff to help achieve institutional goals grows. For this to happen, employee engagement is key. This paper examined the issues of engagement or disengagement amongst employees, including job grades and the factors influencing this, at Durban University of Technology, South Africa. It adopted a quantitative and qualitative method of inquiry. The quantitative data collection targeted 420 employees utilizing questionnaires and obtained a response rate of 312 (74%). The qualitative aspect involved interviewing 12 out of 18 leadership personnel, giving a response rate of 67%. Also, descriptive and inferential analysis was used. Internal employee engagement demonstrated a significant difference across job level categories, F (4, 307) = 4.012, p = 0.003. There is also a significant difference in agreement mean score, which is lower for lecturer grade level (M = 2.5257, SD = 1.08359) than middle manager grade level (M = 3.2909, SD = 0.82396), showing that lecturer grade level is more engaged as compared to the middle manager level reflecting that the this level is not as engaged as it should be. Obtained qualitative results showed that there was minimal employee engagement. Overall, there was more employee disengagement than engagement at the institution, leading to employee stress, increased employee turnover, and minimal employee productivity. This can, in turn, affect institutional productivity. However, leadership viewed employee engagement as important and something to be further developed.