• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 157
  • 85
  • 80
  • 45
  • 13
  • 9
  • 5
  • 5
  • 4
  • 4
  • 4
  • 3
  • 3
  • 2
  • 2
  • Tagged with
  • 483
  • 125
  • 99
  • 97
  • 85
  • 81
  • 78
  • 75
  • 70
  • 66
  • 64
  • 64
  • 56
  • 50
  • 49
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
411

Совершенствование учета и анализа доходов и расходов организации : магистерская диссертация / Improvement of accounting and analysis of income and expenses of the organization

Криницкая, М. В., Krinitskaya, M. V. January 2018 (has links)
In modern market conditions, it is necessary to use economic indicators for planning and objective assessment of the enterprise, the creation and application of special funds. The main task for the effective development of the enterprise is to manage the formation of income, expenses and profits in the process of operating, investment and financial activities of the enterprise, which depend on the head and financial managers. Effective management is the correct construction of the enterprise organizational and methodological systems of information supply management process and the use of modern methods of analysis and control. For the stable operation of the enterprise, the correct distribution of income and expenses is necessary. Income and expenses are complex economic indicators, as each company wants to get more income, but at the same time to bear the lowest costs by saving money and increasing the efficiency of their use. In order to achieve the final result at the lowest cost, it is necessary to study the sources of income, but the main source of management are the costs and their adoption. As a result of the study of the history of the Russian accounting system, a scheme for the development of accounting accounts by income and expense categories has been developed, which allows users to disclose information in more detail for making management decisions. On the basis of analysis of accounting systems of the enterprises and regulatory documents developed recommendations for choice of tax system with the aim of optimizing the company and implemented the formation of the budgeting system with the aim of correlating the distribution of income and expenditures of the company. The directions of formation of compliance of accounting of income and expenses of the enterprise in order to reduce the erroneous entry of data in the financial statements. / В современных рыночных условиях необходимо применение экономических показателей для планирования и объективной оценки деятельности предприятия, создание и применение специальных фондов. Основной задачей для эффективного развития предприятия является управление формированием доходов, расходов и прибыли в процессе операционной, инвестиционной и финансовой деятельности предприятия, которые зависят от руководителя и финансовых менеджеров. Эффективное управление заключается в правильном построении на предприятии организационно-методических систем информационного снабжения процесса управления и использование современных методов анализа и контроля. Для стабильного функционирования предприятия необходимо верное распределения доходов и расходов. Доходы и расходы являются сложными экономическим показателями, так как каждое предприятие хочет получать больше доходов, но при этом нести наименьшие затраты, путем экономии в расходовании средств и увеличение эффективности их использовании. Для достижения конечного результата при наименьших затратах необходимо изучать источники получения доходов, но основным источником управления являются расходы и их принятие. В результате исследования истории российской учётной системы разработана схема развития счетов бухгалтерского учета по категориям доходов и расходов, позволяющая более подробно раскрывать информацию пользователям для принятия управленческих решений. На основе анализа учетной системы предприятий и нормативных документов разработаны рекомендации для выбора системы налогообложения с целью оптимизации расходов предприятия и осуществлено формирование системы бюджетирования с целью соотносимого распределения доходов и расходов предприятия. Разработаны направления формирования соответствия учета доходов и расходов предприятия с целью сокращения ошибочного занесения данных в бухгалтерскую отчетность.
412

Совершенствование методики бюджетирования в системе управления финансовой деятельностью предприятий : магистерская диссертация / Improvement of budgeting methods in the financial management system of enterprises

Волкова, М. А., Volkova, M. A. January 2019 (has links)
В современной сложной экономической ситуации в России для успешной деятельности предприятий важно прогнозировать критические для них ситуации, находить оптимальные решения для выхода из них. Это обуславливает необходимость освоения методов и средств управления, составной частью которых является система управленческого учета. Одним из основных элементов этой системы является бюджетирование. Бюджетирование является одним из важнейших факторов коммерческого успеха, так как помогает менеджерам функциональных подразделений лучшим образом уяснить и исполнить поставленные перед ними задачи, оценить возможности по их достижению в установленные сроки, своевременно внести требуемые коррективы, а также обеспечить программу производства необходимыми ресурсами. Предложенная усовершенствованная методика бюджетирования производственной деятельности промышленного предприятия предоставляет возможность сформировать уникальную, адаптированную под особенности деятельности, техническую и технологическую базу конкретного предприятия, систему планирования (бюджетирования) производственной деятельности промышленной организации. В настоящее время отмечается высокий интерес к построению эффективной системы управления, представляющей собой основу для обеспечения успешного функционирования предприятия. Значительное внимание отводится на вопросы внедрения новых инструментов и усовершенствования имеющихся технологий, которые позволяют разработать стратегию управления, эффективно планировать деятельность и осуществлять контроль реализации планов. Таким образом, одной из актуальных проблем для современных компаний является внедрение и развитие системы бюджетирования. / In the current difficult economic situation in Russia, it is important for the successful operation of enterprises to predict critical situations for them, to find optimal solutions for getting out of them. This necessitates the development of management methods and tools, an integral part of which is the management accounting system. One of the main elements of this system is budgeting. Budgeting is one of the most important factors of commercial success, as it helps managers of functional units to better understand and fulfill their tasks, to assess the possibility of achieving them in a timely manner, to make the required adjustments, as well as to provide the production program with the necessary resources. The proposed improved method of budgeting of industrial activity of an industrial enterprise provides an opportunity to create a unique, adapted to the characteristics of the technical and technological base of a particular enterprise, the system of planning (budgeting) of industrial activity of an industrial organization. Currently, there is a high interest in building an effective management system, which is the basis for the successful operation of the enterprise. Considerable attention is given to the introduction of new tools and improvement of existing technologies that allow to develop a management strategy, effectively plan activities and monitor the implementation of plans. Thus, one of the urgent problems for modern companies is the introduction and development of the budgeting system.
413

Бюджетирование в образовательных учреждениях РФ в условиях пандемии : магистерская диссертация / Budgeting in educational institutions of the Russian Federation in a pandemic

Буйнова, А. В., Buinova, A. V. January 2021 (has links)
Во время пандемии доходы вузов сократились, а, следовательно, сократились возможности вузов финансировать свои расходы, чей размер значительно увеличился. Острой проблемой для управленцев стала экстренная мобилизация финансовых ресурсов. Целью магистерской диссертации является разработка методического подхода к управлению расходами на организацию образовательного процесса в вузах РФ в условиях пандемии. В работе рассматривается понятие бюджетирования в образовательных учреждения РФ, вопросы влияния пандемии на расходы образовательного учреждения и возможности управления расходами на организацию образовательного процесса с учетом влияния сжатых изменений. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организации в открытом доступе. В магистерской диссертации был предложен методический подход к планированию бюджета, отличающийся применением коэффициентов бюджетирования, отражающих влияние сжатых изменений на отдельные статьи классификации затрат образовательной организации с учетом распределения по структуре и временным периодам текущих операционных и единовременных проектных затрат, что позволит снизить уровень неопределенности при планировании затрат на организационную трансформацию в условиях нестабильной внешней среды. / During the pandemic, the revenues of universities decreased, and, consequently, the ability of universities to finance their expenses, whose size increased significantly, was reduced. The urgent mobilization of financial resources has become an acute problem for managers. The purpose of the master's thesis is to develop a methodological approach to managing the costs of organizing the educational process in Russian universities in the context of a pandemic. The paper discusses the concept of budgeting in educational institutions of the Russian Federation, the impact of the pandemic on the costs of an educational institution and the possibility of managing costs for organizing the educational process, taking into account the impact of compressed changes. The sources used were scientific research and methodological literature, regulations and financial statements of the organization in the public domain. In the master's thesis, a methodological approach to budget planning was proposed, characterized by the use of budgeting coefficients reflecting the impact of compressed changes on individual cost classification items of an educational organization, taking into account the distribution of current operating and one-time project costs by structure and time periods, which will reduce the level of uncertainty in cost planning. on organizational transformation in an unstable external environment.
414

[en] MODIFIED CAPITAL BUDGETING METHODS UNDER UNCERTAINTIES: AN APPROACH BASED ON FUZZY NUMBERS / [pt] MÉTODOS MODIFICADOS DE AVALIAÇÃO DE INVESTIMENTOS EM CONDIÇÕES DE INCERTEZA: UMA ABORDAGEM BASEADA EM NÚMEROS FUZZY

ANTONIO CARLOS DE SOUZA SAMPAIO FILHO 22 February 2019 (has links)
[pt] Essa tese apresenta uma abordagem alternativa para orçamento de capital, denominada Métodos Modificados de Avaliação de Projetos de Investimentos em Ambiente Fuzzy, para avaliação de projetos em condições de incerteza. O desenvolvimento da abordagem proposta está dividido em duas fases: na primeira fase, é estabelecido um modelo determinístico generalizado que prevê explicitamente a utilização dos custos de oportunidade associados com os fluxos de caixa intermediários de um projeto de investimento empresarial. Os pressupostos implícitos dos métodos modificados da taxa interna de retorno e do valor presente líquido são incluídos nos métodos do índice de lucratividade e do tempo de retorno do investimento total. Os indicadores resultantes são o índice de lucratividade modificado e o tempo de retorno do investimento modificado. Essa abordagem unificada tem a propriedade de coincidir as decisões de aceitação / rejeição de projetos de investimentos de mesmos horizontes de vida e escalas com as do valor presente líquido modificado e, portanto, maximizam a riqueza do acionista. Na segunda fase, números fuzzy triangulares são utilizados para representar as incertezas das variáveis de um projeto de investimento: os fluxos de caixa, as taxas de financiamento e de reinvestimento e a taxa de desconto ajustada ao risco. Os indicadores fuzzy resultantes são o valor presente líquido modificado, a taxa interna de retorno modificada, o índice de lucratividade modificado e o tempo de retorno do investimento modificado. A aplicação de custos de oportunidades e de critérios difusos para a atribuição dos valores das variáveis permite obter resultados mais realistas e compatíveis com as condições de mercado. Devido à complexidade dos cálculos envolvidos, novas funções financeiras de uso amigável são desenvolvidas utilizando Visual Basic for Applications do MS-Excel: três, para avaliação de projetos em condições de certeza (MVPL, MIL e MTRI) e quatro para avaliação em condições de incerteza (MVPLfuzzy, MTIRfuzzy, MILfuzzy e MTRIfuzzy). A principal contribuição dessa tese é a elaboração de uma nova abordagem unificada para orçamento de capital em condições de incerteza que enfatiza os pontos fortes dos métodos modificados do valor presente líquido e da taxa interna de retorno, enquanto contorna os conflitos e as desvantagens individuais dos métodos convencionais. Os resultados mostram que os métodos propostos são mais vantajosos e mais simples de se utilizar que outros métodos de avaliação de investimentos em condições de incerteza. / [en] This thesis presents an alternative approach to capital budgeting, named Fuzzy Modified Methods of Capital Budgeting, for evaluating investment projects under uncertainties. The development of the proposed approach is divided into two phases: in the first stage, a general deterministic model that explicitly provides for the use of the opportunity costs associated with the interim cash flows of a project is established. The implicit assumptions of the modified internal rate of return and modified net present value methods are included in the index of profitability and in the total payback period. The resulting indicators are the modified index of profitability and the modified total payback period. This unified approach has the property to match the decisions of acceptance / rejection of investment projects with same horizons of life and same scales with the decisions of the modified net present value method and therefore maximize shareholder wealth. In the second phase, triangular fuzzy numbers are used to represent the uncertainties of the project variables: cash flows and reinvestment, financing and risk-adjusted discount rates. The resulting indicators are the fuzzy modified net present value, the fuzzy modified internal rate of return, the fuzzy modified index of profitability and the fuzzy modified total payback period. The application of opportunity costs and fuzzy criteria for determining the variables allows obtaining more realists and consistent results with the market conditions. Due to the complexity of the calculations involved, new MS-Excel financial functions are developed by using Visual Basic for Applications: three functions for evaluating projects under conditions of certainty (MVPL, MIL and MTRI) and four functions for evaluating projects under uncertainties (MVPLfuzzy, MTIRfuzzy, MILfuzzy and MTRIfuzzy). The main contribution of this thesis is to develop a unifying approach to capital budgeting under uncertainty that emphasizes the strengths of the methods of modified net present value and modified internal rate of return, while bypassing the individual conflicts and drawbacks of the conventional methods. Results show that the proposed methods are more advantageous and simpler to use than other methods of investment appraisal under uncertainties.
415

Demokratisk innovation eller ett spel för gallerierna? : En demokratiteoretisk utvärdering av Participatory Budgeting i en svensk kommun

Carlsson, Fredrik January 2014 (has links)
The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability? The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews. The results of the study indicates that the PB-institutions has multiple flaws regarding the way it enables the realization of numerous of the democratic goods analyzed. The institutional design does not pay enough attention to inclusion of different social groups including marginalized groups, popular control is restricted to issues of low political salience and the PB process does not live up to the transparency level expected from a democratic institution. On the other hand, the institutional design of the PB process does take into account some aspects of inclusion among the youth inhabitants and the process has been effective in the sense that it has delivered physical results quickly.
416

Nurse managers attitudes and perceptions regarding cost containment in public hospitals in the Port Elizabeth metropole

Ntlabezo, Eugenia Tandiwe 31 March 2003 (has links)
This study investigated the attitudes and perceptions of nurse managers regarding cost containment issues in selected public hospitals in the Port Elizabeth metropole of the Eastern Cape. Four hospitals participated in the study, and 211 nurse managers completed questionnaires. The results obtained from the participants’ responses indicated that: ✦ Nurse managers are ill-prepared for many responsibilities regarding cost containment, and need appropriate orientation and preparation both during their initial formal, and during their nurse management and in service training in order to fulfil their “financial” or cost containment role more effectively. ✦ Nurse managers perceived the relationship between the productivity of staff and cost containment positively, but were reportedly unable to • prevent nurses from leaving their points of duty • curb the rate of absenteeism among nurses • reduce the number of resignations ✦ Nurse managers suggested that more effective hospital cost containment efforts should ensure that • effective security checks are performed to curb losses of stock and equipment • more public telephones are installed in hospitals • stricter controls regarding wheelchairs are implemented The rationalisation of staff and services, as well as specialised equipment among the four public hospitals could enhance these hospitals’ cost containment results. However, this would necessitate reorganising these hospitals’ services at provincial level. The nurse managers required more knowledge about hospitals’ financial management and cost containment issues. Guidelines for such a course were developed addressing: analysis of monthly variance reports; budgeting for manpower; balance statement; calculations for the supplies and expenses budget; income statements; the hospital’s budgetary cycle; break-even analysis; analysis of cost-effectiveness and cost-benefit analysis. / ADVANCED NURSING SCIENCES / D.Litt. et Phil.
417

Financial management in selected primary schools in Gauteng

Naidoo, Bharathi 06 1900 (has links)
The implementation of the South African Schools Act (Act 84 of 1996) has placed additional financial management responsibilities on school principals and school governing bodies. Financial management has created several challenges for school principals and members of school governing bodies who do not have the necessary financial knowledge, skill and expertise to perform this function. This research was undertaken primarily to determine how principals and members of school governing bodies, in public primary schools, implement financial policy. The research is supported by a detailed literature study covering financial policy, the budget process, approaches to budgeting, the advantages of a budget system and requirements for effective financial control. In order to determine the financial management practices at public primary schools a questionnaire was designed and administered amongst twenty five public primary schools in the Ekurhuleni South District of the Gauteng Department of Education. The findings suggest that there is a need for schools to communicate resolutions adopted at parents’ meetings and other consultative procedures to parents of learners and in this way ensure the dissemination of pertinent information. There is a need for early intervention by schools concerning outstanding school fees to prevent the exacerbation of the problem. Educational institutions should prepare their budgets on the basis of their main objectives and policies in order to ensure an efficient allocation of funds. / Education / M. Ed. (Education Management)
418

Challenges facing school governing bodies in the implementation of finance policies in the Vhembe District

Ndou, Nndwamato 03 1900 (has links)
The study focused on the challenges facing school governing bodies in the Vhembe district in the implementation of finance policies. Through the provision of the South African Schools Act, 84 of 1996, the school governing body is entrusted with the responsibilities of establishing and managing the school fund. The research was a multi-site case study of the Vhembe district. Purposive sampling of schools was conducted. Semi-structured interviews, observations and document analyses were carried out. The findings suggest that the finance personnel and committees at school level were not well established, trained and thus became dysfunctional. The researcher recommends that finance policies should be amended, finance committees trained and continuous monitoring of finances provided by the circuit and district officials. The study was also characterized by a number of limitations, including difficulties in understanding financial terminology by some participants and fear of handing in financial documents for examination. / Educational Leadership and Management / M. Ed. (Education Management)
419

Foreign Investment Decision-Making in Transition Economies

Golubeva, Olga January 2001 (has links)
The purpose of this project is to describe and explain the foreign investment decision process in the uncertain and turbulent environment of transition economy. By getting an in-depth understanding of how decision-making works in the environment of transition economy, the study intends to contribute to the development of business administration theory in the area of foreign investment decision-making, particularly its application in the turbulent and uncertain world. Theoretical ‘blocks’, elaborated on the basis of literature study, include the following concepts: the framework of transition economy; initial motivation (or reasons) of companies to make foreign direct investments (FDI); investigation of the investment climate and information collection methods; project evaluation and investment decision criteria; risk assessment factors and risk reduction measures. Transition economy is defined in the study as ‘a non-planned, non-market economy’ where the new emerging market institutions coexist with the bureaucracy and hierarchy inherited from the old administrative system. Investment projects, therefore, should probably be seen as being under institutional influence from both the local (i.e. transition economy) and the Western investor’s home country environments. The empirical data presented in the paper also shows that it is necessary to establish the relevant economic, legal, political and social institutions in order to attract FDI. The study further includes the analysis of the main components and features of transition economies and their influence on FDI decision-making. One of the results of the study is that FDI decision-making in transition economies is largely consistent with different theoretical approaches suggested in the literature. On the other hand, the empirical support obtained for different theoretical approaches is often questionable and opened to alternative interpretations. The presented project suggests that theoretical perspectives do not preclude each other, but rather have a complimentary character. The study attempts to contribute to the mainstream FDI theories through a firm-level approach based on the case studies. Two in-depth case studies are presented in the paper: Ericsson’s direct investments in Russia and Vattenfall’s investments in the Baltic countries. A formal questionnaire based on the parameters of theoretical ‘blocks’ was created and 25 top executives from Ericsson and Vattenfall who participated in FDI decision-making were surveyed. The empirical investigation took place during the period 1997 - 1998 with partial updating of the cases during the year 2000.  The study shows that where companies confront stable environments, investment decision routines and procedures will be less necessary and important than where market uncertainty is high. The strong appreciation of the local business partners for properly done investment calculations increases the importance of capital budgeting in transition economies more than in developed market economies. Besides, traditional investment appraisal methods provide managers with an ‘objective’ or ‘materialistic’ feedback for the decision-making in the rapidly changing uncertain environment. On the other hand, the study emphasises the importance of strategy over financial techniques and argues that FDI decisions in transition economies should be based on methods consistent with the company’s long-term objectives. In case of permanent changes, new approaches as well as better co-ordination of traditional techniques with strategic, political, historical, geographical and cultural issues are required. Ericsson’ s direct investments in Russia are presented in the paper in connection with other factors: the company’s historical involvement in Russia, marketing strategy, human resource development, privatisation and restructuring of the telecommunication sector in Russia, etc. Nordic Electric Power Co-operation (Nordel), the EU’ s decision in 1996 to create an internal electricity market in Europe, Baltic ring study, future plans to privatise the energy companies in the Baltic countries, etc., are the framework to present the second case. An application of project evaluation and risk assessment techniques for broader and more complicated environments shows that investment decision-making is probably as much, if not more, a social, political and cultural technology as an economic one. The study argues then that the rational choice decision-making model often co-exists with alternative models elaborated in social science - limited rationality, political and garbage can. According to the empirical data, the investment decisions are largely based on intuition, business experience and judgement, personal contacts with representatives from the local country, and these investment criteria are inevitable and acceptable in a situation of total chaos and permanent change. The right chosen partner, for example, is one of the major criteria for the success of the investment project in a transition economy. One of the outcomes of this study is that the revitalised form of investment decision-making will differ rather markedly from much of what has gone before: less emphasis on the quantitative aspects of capital budgeting, more on the qualitative aspects of companies and investment environment. The project also argues that determinants, approaches and criteria of investment activity in transition economies are largely consistent with patterns observed in other parts of the world. A few specific environmental conditions of transition economies, however, are shown in the study to affect the pattern of FDI decision-making. The level of turbulence is still different compared to the developed market economies due to uncertainties and unpredictibilities associated with environment of transition economies. Other major differences are the large power distance with authoritarian leadership, strong hierarchy and bureaucracy as well as the vital role of personal contacts in transition economies. It is not clear, however, if these features of transition economies should be seen as inherited from the past communist system or as an alternative way to organise the economic actors through networks, a way that is natural and appropriate for the majority of Asian societies.
420

Theory-based evaluation, logic modelling and the experience of SA non-governmental organisations

Wildschut, Lauren Patricia 04 1900 (has links)
Thesis (PhD)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: This study examined the origins and development of theory-based evaluation (TBE) and the logic models associated with this approach. This was done in order to better understand the roots and evolution of these models which are currently used by donor agencies both nationally and internationally. It was found that logic models, which are used for both project management and evaluation, had their origins in a range of domains including management, education and curriculum design from as early as 1909. Early evaluators from the education, training and health sectors as well as contextual factors such as the professionalization of evaluation and an ever- increasing demand for accountability contributed significantly to the development of both TBE and its associated models. A systematic review of a large sample of logic models and logical frameworks was conducted in order to bring some order and clarity to the plethora of models facing stakeholders in the field of evaluation. It was discovered that four key types of logic models and two key types of logframes face developers and users of models but that the "branding" of donors of their particular demand for accountability, obscures this fact. In order to understand the experience of South African Non-Governmental Organisations when engaging with donors and their demands for accountability a survey was carried out of those organisations which were utilising a specialised form of planning tool. The findings of this study show that South African donors, like their international counterparts, mainly use the models associated with TBE to obtain standardised and focused evidence of results from projects albeit with a distinct scepticism about the actual necessity of some of the donor requirements. Most Non-Governmental Organisations view the donor requirements, such as the logic model and logical framework, as necessary in the funding relationship despite indicating that they find the models inflexible. The study not only makes a contribution to an under-researched area in programme evaluation, it also provides insights into an under-researched area of the South African Non-Governmental sector. / AFRIKAANSE OPSOMMING: Die doel van die studie was om 'n in-diepte begrip van die ontwikkeling van logika modelle ("logic models") en logika raamwerke ("logical framework") te ontwikkel ten einde die ervarings van Suid-Afrikaans nie-regeringsorganisasies met donateurs beter te begryp. In besonder was die doel om vas te stel hoe sodanige organisasies die vereistes rondom projekbeplanning, monitering, evaluasie en rapportering ervaar. Die studie het gevind dat die oorspronge van hierdie modelle, wat beide vir projekbestuur en evaluasie gebruik word, te vinde is in verskeie areas insluit bestuur, opvoedkunde and kurrikulumontwerp. Die eerste generasie evalueerders in opvoedkunde, opleiding en gesondheid sowel as kontekstuele faktore soos die professionalisering van evaluasie en die immer-toenemende vereistes van rekenpligtigheid het alles beduidend bygedra tot die ontwikkeling van logika modelle. 'n Sistematiese oorsig en ontleding van 'n beduidende steekproef van logika modelle en raamwerke is uitgevoer ten einde meer helderheid en sistematiek te kry in 'n domein waar daar uiteenlopende benaderings en modelle is. Daar is gevind dat vier sleuteltipes logika modelle en twee sleuteltipes logika raamwerke deur die meeste organisasies gebruik word maar dat verskillende befondsingsagentskappe en organisasies hul eie betekenis en inhoud aan hul logika modelle gee. Ten einde die ervarings van Suid-Afrikaanse nie-regerings organisasies te begryp is 'n opname uitgestuur aan alle organisasies wat hierdie raamwerke gebruik. Die resultate van die opname wys dat Suid-Afrikaanse befondsagentskappe, soos hulle internasionele vennote, veral modelle gebruik wat geasosieer is met teorie-gebaseerde evaluasie ten einde gestandaardiseerde en gefokusde getuienis van projektesultate te genereer. Die meerderheid Suid-Afrikaanse nie-regeringsorganisasies aanvaar die vereistes van donateurs alhoewel hierdie "aanvaarding" gepaardgaan met 'n duidelike skeptisisme oor die absolute noodsaaklikheid van somige van hierdie vereistes. Die meerderheid organisasies beskou donateur vereistes, veral wat betref die logika model en die logika raamwerk, as noodsaaklik binne die konteks van die befondsingsverhouding ten spyte van persepsies dat sodanige modelle some uiters rigied kan wees. Die studies maak 'n bydrae, nie alleen in area in programevaluasie waar daar weinig navorsing is nie, maar dit bied ook insig in die gedrag en persepsies van die Suid-Afrikaanse nie-regeringsektor wat programevaluasie praktyke betref.

Page generated in 0.0469 seconds