Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession. Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching. The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs, poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession. Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching. The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs, poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)

Thesis (MTech (Engineering))--Cape Peninsula University of Technology, 2008 / While there is a standard for quality and environmental auditors, there is no local or international standard for food safety auditing, which means auditors from different certification bodies can use their own discretion when auditing food establishments. There is a requirement to investigate the quality of work performed by South African food safety auditors. in order to establish whether they do in fact add value when conducting registration and certification audits. This is also an indication of the importance of improving and maintaining a high standard of food safety in the food services industry. The overall concept of food safety in South Africa IS clearly not defined. understood by only a few consumers, and not widely accepted. Research has shown that food retailers in South Africa in general do not believe food safety auditors are competent. In the wake of the Sudan Red scare two years ago. a long awaited food safety initiative was launched in February 2006. The scare pertaining to a carcinogenic food dye. which found its way into spices on local supermarket shelves, mobilized food industry role players to improve food safety standards. Under the auspices of the Consumer Goods Council of South Africa (CGCSA), the body responsible for establishing best practices and implementation standards, Food Safety South Africa (FSSA) will enable an organization to determine the exact nature and extent of possible and actual problems along the food supply chain. The key objectives of this research study are to determine whether one food certification standard is needed in South Africa and to assess the value added by the food auditors to their clients. Social research will be conducted within the ambit of the dissertation, with case study serving as research method. Both quantitative and qualitative research paradigms will be used to gather data for the research survey in support of the research question. forming the crux of the dissertation which reads as follow: "How can food safety auditors increase value added to the audit process in food environments in South Africa?"

[Integrative executive summary] NCP Chlorchem (Pty) Ltd manufactures and distributes Chlor alkali products such as chlorine, hydrochloric acid, caustic soda flakes, etc. and in the process generates both hazardous and general waste. Following changes in South African waste management legislation in 2011, the organisation’s waste service provider had to increase the costs associated with the handling of site’s hazardous waste. Top management of NCP Chlorchem (Pty) Ltd requested a meeting with the waste service provider in order to establish the reasons behind the price increase. In that meeting, which the researcher attended, the waste service provider explained the changes in waste legislation and how it was going to impact on their business. Top management understood the reasons behind the price increase; however, they requested the waste service provider to review the price increase. The waste service provider gave the top management of NCP Chlorchem (Pty) Ltd assurance that they were going to discuss the price reduction request with their own senior management and would provide feedback. The researcher did not participate in the feedback meetings; however, to this day, NCP Chlorchem (Pty) Ltd still uses the services of the same waste service provider. The effect the escalating annual waste handling costs has had on NCP Chlorchem (Pty) Ltd’s management team led to the study. Environmental impacts have costs that directly impact on company’s bottom line, such as the costs associated with the generation of waste. Although environmental costs are only one of the many costs incurred by businesses, they deserve management’s attention. According to Jasch (2003), there is an apparent lack of awareness and understanding of the magnitude of the environmental costs generated by organisations, and many opportunities for cost savings through good environmental management are lost. However, using a relatively new tool in environmental management, that is, environmental management accounting (EMA), management would ensure that relevant and significant environmental costs are considered when making business decisions (Jasch, 2003). The main purpose of the thesis is to explore the level of awareness of environmental costs associated with hazardous waste within NCP Chlorchem (Pty) Ltd. In order to carry out the study, literature about environmental and cost accounting as well as literature on waste management was reviewed. Questionnaires were distributed to staff members, and meetings were held with different senior personnel. This case study seeks to answer the following questions: What is NCP Chlorchem (Pty) Ltd’s staff members’ level of understanding of waste management? What is the level of awareness of NCP Chlorchem (Pty) Ltd’s staff of environmental costs with regard to the generation, handling, transportation and disposal of hazardous waste? How can the current traditional accounting within the organisation be integrated with environmental management accounting? The findings of the first research objective revealed that staff members knew the site’s waste streams as per the South African legal definition of waste and as identified in the site’s environmental management system documentation. The conceptual approach to waste management is underpinned by the waste hierarchy. The respondents support the waste hierarchy in its approach to waste management, which is prevention of waste, reduction, reuse, recycle and safe disposal of waste as the last resort. Lack of awareness of environmental management, among other things, was cited as the cause of waste. In addition to that, the respondents believe the waste hierarchy can be achieved by employing recycling facilities, following procedures and by carrying out environmental awareness campaigns. Improving process design and control and including changes in raw material was cited, among other things, as the respondents’ perception on how waste can be reduced. The findings of the respondents’ understanding of waste hierarchy revealed that staff members understood waste management. The respondents cited the impacts of waste on the business as financial impact on the business, impact on their bonuses, and possible loss of business. In relation to the second research objective, it was found that staff members knew the hazardous waste streams and identified amongst other waste, sludge and chlorine emissions as NCP Chlorchem (Pty) Ltd’s hazardous waste. However, with regard to environmental management accounting data, an average of 55.1% of respondents were not familiar with the physical and monetary components of EMA. An average of 19.6% of respondents who were aware of EMA might have been senior personnel. It could further be established that those who were familiar with EMA information were actually working with the data, either for reporting purposes, or for employing waste minimisation strategies, as well as awareness purposes, to their juniors. On average, 80% of the respondents perceived the production department as the area within site that has the EMA information.

Submitted in fulfillment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa. Durban. South Africa, 2016. / A large number of manufacturing companies adopt the use of the traditional accounting method in their operations. This technique fails to reflect a detailed report of all material losses incurred in their production processes. Worthy of note, is that losses/waste are considered as inefficiencies in manufacturing operations and viewed as a costly venture to the sustainability of the company. This research, therefore, through a case study analysis, examined the efficient/inefficient flow of resources in the production process of an alcoholic beverage company in the Durban metropolis. The study was carried out in order to determine the impact of packaging waste cost in an alcoholic beverage company using the material flow cost accounting technique. Measurements included the input of packaging materials against its output, while giving consideration to waste incurred as losses. The Material Flow Cost Accounting (MFCA) technique, an environmental management accounting tool developed for measuring the flows and stocks of materials of a company and production process in both physical and monetary units, was used to measure the costs of waste on two production lines. MFCA was used to trace all material inputs and categorize them as product or non-product output. MFCA is used to classify the relevant material flows as cost collectors, thereby allocating the costs of the company’s production operations and flows. Different packaging materials that constitute waste on the lines were analyzed using the mixed method approach, which includes observation, questionnaire administration, and analysis of six months production report. Two production lines were considered for sampling, and recommendations were given based on the data analyzed using the SPSS package. The MFCA technique revealed that losses on both production lines were understated, and that, the bottling plant was losing a sizeable amount of monetary value of packaging materials to waste. The MFCA technique also revealed that the traditional costing technique is unable to provide adequate information managers require for strategic cost decision making. MFCA is therefore recommended to assist managers improve production line efficiency and cost savings via accurate waste costing and reduction for corporate sustainability. / M

Ph. D. (Department of Logistics Management, Faculty of Management Sciences), Vaal University of Technology. / The effective practice of green supply chain has been a focus of both practitioners and researchers for almost a decade, mostly focusing on greenhouse effects and implementing full green supply chain control systems. However, not much attention has been given to empirical relationships between internal environmental management systems, green packaging management, green information systems adoption and organisational performance. The chief objective of this study was to assess the internal environmental management factors of the plastic packaging manufacturing organisations in Gauteng province in South Africa, mainly focusing on the three major internal environmental factors, namely pollution prevention plans, total quality management and environmental audits. Secondly, the study aimed to determine the relationship between green packaging management, green information systems and organisational performance. A positivist approach was used as this study is quantitative. A total number of 250 questionnaires were distributed to managers and employees of the chosen plastic packaging organisations. Although 250 questionnaires were distributed to the chosen organisations, only 230 were deemed to be fit for capturing due to some errors on the other 20 questionnaires. For data analysis the Statistical Package for Social Sciences (SPSS 24) was used to generate frequency tables and graphs. Furthermore, structural equation modelling (SEM) was used to generate regression weights and standard regression weights. The factor loading was also generated using SEM as well as model fitness and path co-efficiency values. A detailed research approach was followed using a sample size of 230; the results of this study show that there is a positive significant relationship between internal environmental management systems, green packaging management and green information systems. Further, it was found that most organisations that adopt green management systems are more likely to perform better than those that do not. The study also discovered that the government policies that place emphasis on green practices, not only pressurise organisations, but also help them to be strategic. Most plastic packaging manufacturing organisations usually find it difficult to operate without polluting the environment, but this study discovered that if they control their internal environmental systems, it will be easy for these organisations to adopt environmental management systems and produce green products. Also, given the changing market environments, currently most consumers prefer green products and if organisations go green this might open up new markets for their new products and enhance performance. This study examined the importance of green packaging management from the perspective of both government policies and organisational policies. The results showed that some organisations are still struggling to align their internal environmental management process with the external environment; however, the market changes are enforcing that most plastic packaging organisations start aligning their internal management systems with external systems, as it gives them opportunities towards new products and new competitive strategies that will lead to better performance. An environmental management framework was developed in this study. The framework aims to help guide plastic manufacturers with their long- and short-term strategies. In line with non-linear relationships between variables, the study recommends the following to the plastic packaging organisations: to create pollution prevention policies and strategies to improve organisational performance by eliminating pollution and avoiding penalties from the government. Pollution prevention plans, total quality management and environmental audits were used as independent variables to measure organisational performance. In line with the linear relationship between the adoption of green packaging management and organisational performance, it is recommended to the plastic packaging organisations that enterprises facing slow-moving sales growth, profitability and general performance challenges, should use green technologies as a remedy for their problems.

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

The study was undertaken to investigate the following: limiting factors faced by the developers in complying with the EIA conditions and to determine whether the various developers comply with the conditions. The study was undertaken by use of questionnaires, site visits, meetings, photographs, group interviews. Trained fields assistants were also used to administer the questionnaires in order to collect data. Data from two sites were collected between 2012 and 2014 and were intentionally collected in order to provide information regarding the implementation of mitigation measures. The collected data was subjected to SAS (statistical software). Chi-square test for independence was performed in order to compare the differences (Snedecor & Cocharen, 1978) between the two sites. Based on the results of the study, it is therefore recommended that competent authorities should consider drafting and supplying follow-up guidelines and these guidelines should also apply to all the relevant role players involved. / Environmental Sciences / M. Sc. (Environmental Management)