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Theses and dissertations (Accounting and Informatics)

Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/4

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Start date: 2022Subject: search.filters.subject.Strategic planning

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Now showing 1 - 4 of 4
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    Investigating the contemporary management accounting practices used by small enterprises in Ntuzuma Township, Durban
    (2024) Zulu, Londiwe Thandazi; Nzuza, Zwelihle Wiseman
    Despite the implementation of various managerial strategies, Small Enterprises (SEs) in South Africa continue to confront challenges in effectively managing their business, with cost management remaining a persistent struggle. The sustainability of SEs in a growing economy like South Africa is critical because of their significant contribution to the country’s economic growth and job creation. Nevertheless, the high failure rate of SEs in the country has become the primarily concern for government. The adoption of management accounting practices (MAPs) presents potential solutions by providing techniques for efficient cost control and informed decision-making. Therefore, the current study seeks to identify the CMAPs used by SEs; examine their knowledge about these practices, investigate the perceived usefulness of CMAPs in Ntuzuma Township, and analyse the correlation between biographic data and CMAPs. To fulfil these objectives, a quantitative cross-sectional design was employed. The data used in the study was collected utilising a questionnaire instrument and involving 180 respondents. The research framework was guided by contingency theory, and data analysis was conducted using regression, tables, and standard deviation, which are derived from the SPSS software version 25. Despite the majority of respondents indicating limited extensive use of CMAPs, a significant portion recognised the benefits of CMAPs in making well-informed decisions relating to the management of costs. Notably, the sales budget and cash budget emerged as the most commonly employed budgeting practices. The study also brought to light that managers possessed varying levels of knowledge regarding CMAPs, with most of this knowledge acquired through previous work experiences. Biographical factors exhibited a detrimental influence on costing and budgeting practices, as evidenced by weak correlations and the absence of statistical significance. The study's recommendations emphasise the necessity for SEs staff training, CMAPs applications of tools programmes, knowledge sharing and further research and evaluation.
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    Administration practices affecting environmental compliance by small and medium-sized enterprises in the manufacturing sector
    (2022-12-07) Maphumulo, Jabhisile Roxetta; Dongwe, Khethiwe; Nyide, Celani John
    The significant role of Small and Medium-sized Enterprises (SMEs) and their contribution towards the growth and development of the countries’ economies are acknowledged globally. SMEs play a crucial role in transforming socioeconomic conditions and are driving the economy by availing employment opportunities and fuelling the demand for goods and services. However, regulations and legislations are the important constraints to SME growth in developing countries. One of the common causes that lead to the failure of some SMEs is that owners have limited awareness of the environmental legislations and lack managerial skills that will help with carrying out administrative practices required to comply with these legislations. The result of lack of awareness and poor entrepreneurship is shown by the high number of SMEs closing down annually in South Africa due to noncompliance. Therefore, the purpose of this study was to examine the administration practices adopted by SMEs in the manufacturing sector within Msunduzi Municipal boundary, and to establish how the environmental compliance can be enhanced by these entities. This study adopted a quantitative research approach using a 5 point Likert scale closed-ended questionnaire as a data collection instrument. The questionnaire was distributed to managers and administrative personnel of the participating SME in the manufacturing sector. Probability sampling method was adopted to narrow down the sample size to 215 respondents. The data collected from respondents was analysed using the Statistical Package for Social Sciences (SPSS) version 25.0 and Microsoft Excel. Results from data analysed show that there was a consensus that complying with environmental regulations is compulsory, therefore compliance is vital. Furthermore, the results indicate that among the administration practices for compliance identified, obtaining a licence to operate was paramount for the SMEs to operate legitimately. Respondents did not confirm if the compliance assessment reports were kept as a record for environmental compliance. The results indicate that employees were uncertain as to which environmental regulations they are complying with by completing the tasks assigned to them. Off concern, they were not in agreement that environmental compliance is prioritised within the respective SMEs.
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    The adoption of digital administrative systems and practices at Ezemvelo KwaZulu-Natal (KZN) Wildlife
    (2023-07-25) Ndlovu, Philisiwe Yvonne; Dongwe, Khethiwe; Parbanath, Steven
    This study examines adoption and usage of digital administrative systems and practices at Ezemvelo KZN Wildlife (EKZNW) in order to suggest strategies for better utilisation of digital administrative systems and practices at Ezemvelo KZN Wildlife. This study will therefore attempt to improve focus on the administrative employees’ adoption and usage of implemented digital systems and practices, to improve organisational productivity. The researcher adopted a quantitative approach using online survey to collect data. Data were analysed using a Statistical Package for Social Sciences (SPSS) version 25.0. Target respondents were 160 administrative employees at Ezemvelo KZN Wildlife, as they are directly involved in the adoption and usage of digital administrative systems and practices. The researcher adopted a census of all 160 administrative employees in order to achieve the objectives of the study. This study revealed that even though the digital administrative systems at Ezemvelo KZN Wildlife are adopted to a certain extent. Employees do not wholly adopt them. They mainly prioritise those systems related to their personal information, followed by those related to communicating and conducting meetings. Off concern, is the lack of training provided to employees as one of the factors inhibiting the adoption of digital administrative systems and practices. The study concludes that, it is highly critical that there is more focus placed on the adoption of digital administrative systems and practices. Furthermore, attention should be paid to factors of organisational and individual influence, that have been found in the study to impede the adoption of digital administrative systems and practices aimed at enhancing the productivity and efficiency in the administrative operations at Ezemvelo KZN Wildlife. This study argues that management needs to enhance communication to employees regarding the purpose and benefits of the digital administrative systems and practices to be used and adopted. In addition, management at Ezemvelo KZN Wildlife should prioritise investing in connectivity, as it plays a crucial role in the adoption and usage of digital administrative systems and practices. It is further recommended that management should ensure that the information related to digital administrative systems and practices is easily accessible on the EKZNW website. This will help boost employee productivity and quality customer satisfaction post Covid-19 pandemic.
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    Investigating the effects of financial management practices on financial performance of a State-Owned Enterprise in Johannesburg
    (2022-08-11) Ntuli, Sizwe Perfect Ayanda; Nzuza, Zwelihle Wiseman
    The effectiveness of financial management practices in the state-owned enterprises (SOEs) is becoming extremely indispensable and frugal in South Africa. However, the dynamics of the effectiveness of financial management practices on the SOEs is not much reconnoitred or not in existence in the collected works of academics with previous studies largely paid attention to the private sector whereas there is also a monumental necessity for the SOEs to be financially viable. Therefore, this study insightfully examined the employees’ perceptions on the effects of financial management practices (independent variable) on improving financial performance (dependent variable) in a selected South African SOE. Quantitative research design was employed in the study, and it was cross-sectional in nature. The survey questionnaire was utilised as a primary data collection tool. The study adopted a convenience sampling method which resulted in a sample size of 69 respondents at the response rate of 74%. The statistical results were determined using Statistical Package for Social Sciences (SPSS) (version 27®). The study revealed a positive relationship when measuring the independent variables against the financial performance. The study recommended a resilient application of cash management practices in the form of determining target cash balances on a regular basis as a working capital management practice to realise enhanced financial performance. The study further recommends that as the firm considers expanding the investments to real estates, that practice should be aimed at firm value maximisation. It is further recommended that future similar studies consider broadening the research scope by including all the operational divisions of an SOE from different regions throughout South Africa.