Repository logo
 

Research Publications (Accounting and Informatics)

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

Browse

End date: 2019Subject: search.filters.subject.Sustainability

Search Results

Now showing 1 - 4 of 4
  • Thumbnail Image
    Item
    Interplay between capital structure choice and survival and growth of small, medium, and micro enterprises : a South African context
    (LLC CPC Business Perspectives, 2019-11-26) Nyide, Celani John; Zunckel, Sharon
    It is essential for small, medium, and micro enterprises (SMMEs) to become established, be sustainable and grow. These firms play a vital role in the economy of both developed and developing countries. Empirical studies have acknowledged the contribution of SMMEs to the economy, as well as to the gross domestic product. However, the failure rate of these firms has also been emphasized in the same studies. SMME survival is critical for economic growth, which is measured by increases in profits. Capital structure decisions are significant to the survival and growth of these entities. This study was conducted to examine the interplay between capital structure and SMMEs` survival and growth in a developing economy. A sample size of 103 SMMEs was chosen on a non-probability basis using convenience sampling within the eThekwini area, KwaZulu-Natal, South Africa. The statistical tool used for analysis in this study was the Partial Least Squares Structural Equation Modelling (PLS-SEM) 5.0 software. Capital structure was found to have a significant influence on the growth and survival of small, medium, and micro enterprises. The study concludes that utilizing retained earnings, personal savings, trade credit and funds from friends and family has a significant influence on the growth and survival of the firm. Debt and external equity financing, on the other hand, have an insignificant influence on the growth the firm.
  • Thumbnail Image
    Item
    The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs
    (Business Perspectives, 2015) Doorasamy, Mishelle; Garbharran, Hari Lall
    This paper analyzes the effectiveness of adopting the Material Flow Cost Accounting (MFCA) approach to highlight non-product output costs and assist managers in their strategic decision making processes with regard to implementing cleaner production processes. This paper is based on a case study of a paper manufacturing company in KwaZulu-Natal which provides evidence that MFCA technique highlights the value of non-product output costs enabling managers to assess the financial and environmental benefits of adopting CP techniques and technologies. It had been concluded that the company should integrate MFCA with the current EMS system to ensure their future sustainability.
  • Thumbnail Image
    Item
    Benchmarking : a strategy to improve environmental performance by using material flow cost accounting emprical study based on a paper manufacturing company
    (AJBM, 2015) Doorasamy, Mishelle
    A growing number of organisations have incorporated environmental strategies as part of their corporate business strategies, hoping to improve their competitiveness.To ensure their future sustainability and competitiveness, management needs to consider adopting Cleaner Production (CP) techniques and technologies which will address waste issues at its source and ensure more efficient use of resources. However, management is not keen on this strategy as they perceive CP as a costly strategy that requires innovation with no financial benefits to the company. The aim of this paper is to benchmark the company’s environmental costs by comparing material balance indicators against technological standards and best-available technology. The results are based on a case study which focused on the boiler technology used in the steam generation process. It had been found that benchmarking enabled managers to evaluate and analyse how they can improve both their environmental and economic performance in the future and attain their sustainability targets.
  • Thumbnail Image
    Item
    The perceptions of small businesses in the implementation of cash management techniques
    (International Foundation for Research & Development (IFRD), 2014-01) Mungal, Avika; Garbharran, Hari Lall
    The purpose of this paper is to ascertain the perceptions of small business owners on the implementation of cash management techniques in their businesses. This paper also highlights the importance of managing cash inflow and outflow in the business and examines the impact on business profitability and sustainability. The study focused on small businesses in the Tongaat area, South Africa. This research was quantitative, descriptive and cross-sectional in nature. The instrument used to extract the relevant data from respondents was a Likert type questionnaire. The findings of this research identified the perceptions of small business cash management techniques. A short course on cash management could be offered by the Durban University of Technology to small business owners and managers to enhance their basic cash management knowledge in the implementation of cash management techniques.