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Jahresinhaltsverzeichnis

The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company size (and presumably control strength), and growth rates. I also found an association between reporting and the issuance of publicly traded securities in the succeeding year and more moderate levels of debt relative to an industry average. In addition, I found that initial reporting decisions were associated with external events relating to potential legislation of the reporting issue. This research provides insight into the corporate response to reporting on internal controls.

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Thesis (MPAM.) -- University of Limpopo, 2020 / The purpose of the study was to investigate the causes of underachievement on the annual performance plan targets in the Limpopo Department of Basic Education Head Office, and to identify possible strategies to improve the current situation. The study was guided by three objectives and secondary data were analysed to answer the research question. This study utilised a qualitative research design as it allowed the researcher to identify and develop procedures necessary to undertake this study. The study used secondary data, a desktop study to investigate the causes of underachievement in the Limpopo Department of Basic Education. Literature points out that strategic planning affects all organisations and it is considered to be the most complicated stage in the strategic management processes as it requires discipline, commitment and sacrifice. If desired goals are not achieved as planned, the organisation might be doomed to failure. The researcher managed to achieve the objectives of the study. Based on the findings of the study, underachievement on annual performance plan targets is influenced by the following major factors. The study points out that, Firstly, that lack of monitoring and support followed by insufficient budget allocated to programmes’ implementation contribute to underachievement of planned targets. Secondly, lack of commitment from top management have an impact on achievement planned targets. Finally, budget is not allocated according to the needs, inadequate leadership to oversee implementation of plans and high vacancy rate contribute to underachievement on the planned targets. In conclusion, the Departmental performance plan and individual performance plan should be directly linked to ensure improved performance and quality service to the public. Based on the findings of this study it is therefore recommended that firstly, the department should strengthen alignment of budget and plans of the department to ensure successful implementation of programmes, secondly, capacity building and skills development programmes should be enhanced to ensure a skilled workforce and improved performance.