Repository logo
 

Faculty of Accounting and Informatics

Permanent URI for this communityhttp://ir-dev.dut.ac.za/handle/10321/1

Browse

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

Search Results

Now showing 1 - 5 of 5
  • Thumbnail Image
    Item
    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.
  • Thumbnail Image
    Item
    Effects of total quality management implementation in a manufacturing industry
    (Virtus Interpress, 2016) Assensoh-Kodua, Akwesi; Imrith, Ashwin
    In today's highly competitive market, the demand for quality is important factor for companies to survive in the ever-expanding global marketplace. The unprecedented pace of globalisation, trade liberalisation, and technological changes in addition to human capital movement in the later years profoundly poses serious challenges for African companies to compete in an open market. African trade liberalisation through the elimination of intraregional tariffs, imposed to serve as a protective barrier to local industries have also worsen the plight of local infant industries. African Free Trade Agreement (AFTA) poses challenges for South African companies as they have to compete with more industralised and older companies. The concept of Total Quality Management (TQM) developed as a result of intense global competition has therefore become a compelling concept for African companies seeking to survive in an uneven grounds of competition. This paper seeks to examine whether the implementation of TQM has effect on LMI in Durban by developing a research model to uncover the barriers and benefits of TQM. A sample population of employees from a manufacturing industry were selected to participate in this study. It became clear that, this study have found a significant relationship between the positions at the manufacturing industry and their opinion of TQM. The Spearman correlation coefficient indicated a significant relationship between TQM and factors such as Management and Commitment Leadership Importance, Work Environment and Culture Importance, Customer Focus Importance, Customer Focus Practice, Resource Management Importance. These findings are in agreement with other studies of scholars that highlights the benefits and barriers of TQM.
  • Thumbnail Image
    Item
    Assessment of user authentication risks in a healthcare knowledge management system
    (The Clute Insitute, 2015) Adekanmbi, Oluwole; Green, Paul
    Risk management is a concept which has becomes very popular with a number of national and international businesses. Many companies often establish a risk management procedure in their projects for improving performance and increasing profits. Projects undertaken in the construction sector are widely complex, often having significant budgets; therefore, reducing risks associated with projects should be a priority for each project manager. Patient information security has become a matter of interest to healthcare professionals, governments and researchers worldwide. This paper proposes a comprehensive risk assessment methodology that provides a decision support tool, directed to a healthcare system, which can be utilized for evaluating risk involved during user authorization and authentication procedures. Within this context, a process technique was implemented to develop a risk assessment model, which is used to derive the relative priorities of the risk factors associated with a healthcare knowledge management system. The study showed risks involved when users are accessing a healthcare system. It proposes a model for assessing each risk occurring during the user authorization and authentication process. The results of the knowledge generated from the risk assessment provide a basis for deriving a system performance that is desirable for evaluating risk.
  • Thumbnail Image
    Item
    Assessment of user authentication risks in a healthcare knowledge management system
    (The Clute Institute, 2015) Adekanmbi, Oluwole; Green, Paul
    This paper proposes a comprehensive risk assessment methodology that provides a decision support tool, directed to a healthcare system, which can be utilized for evaluating risk involved during user authorization and authentication procedures. Within this context, a process technique was implemented to develop a risk assessment model, which is used to derive the relative priorities of the risk factors associated with a healthcare knowledge management system. The study showed risks involved when users are accessing a healthcare system. It proposes a model for assessing each risk occurring during the user authorization and authentication process. The results of the knowledge generated from the risk assessment provide a basis for deriving a system performance that is desirable for evaluating risk.
  • Thumbnail Image
    Item
    Revisiting the theory of planned behavior for the preparation of the adoption of municipal e-services in less developed countries
    (SAICSIT, 2012-10) Gosebo, Ntjatji; Eyono Obono, Seraphim Desire
    The aim of this study is to design a model of the factors affecting the decision of municipal councils of less developed countries (LDCs) to commit resources in preparation of the adoption of e-services. The proposed model was designed by identifying key general e-government adoption factors using a systematic literature review, by modeling these factors according to the Theory of Planned Behavior (TPB), and by defining a set of hypotheses for the application of the proposed model to municipal e-services in LDCs. This led to the hypothesis according to which the decision of LDCs’ municipal councils to commit human resources and to engineer institutional arrangements in preparation of the adoption of e-services depends on: a) The ICT infrastructural capabilities of their municipalities. b) How these municipal councils intend to use e-government as a strategic tool towards the fulfillment of their mandate of improving the socio-politico and economic conditions of their municipal citizens. c) Their belief that they are being put under pressure to institute e-government as the tool of excellence or norm for the running of municipal affairs. Such pressure may come from their interaction with their citizens, from national and global challenges beyond their control, or from constraints inherent to their political ideology. The proposed model can be used for the engineering of decision support systems to help municipal councils make investment decisions in preparation of the adoption of e-government especially in the context of LDCs. Futhermore, its originality lies on its focus on factors affecting the preparatory stage of e-services adoption.