Project success is vitally important for companies to execute and achieve their strate-gies, as well as carry out their visions. Today, more than ever before, companies oper-ate under tremendous strain to deliver results rapidly and, at the same time, remain viable and adaptable. Many organisations face multiple constraints in the process of implementing successful governance structures, especially where meaningful information technology (IT) deals are involved. Every organisation is confronted by problems exclusive to itself as each organization’s ecological, political, geographical, economic and social issues are unique. Research has indicated that IT projects are likely to fail where governance is lacking due to organizational limitations. Each of the mentioned challenges is capable of giving rise to difficulties that make the provision of effectual governance impossible, or challenging. Investments by financial institutions in South Africa in IT projects can conservatively be estimated at billions of rands. Given such colossal investment amounts, there is concern as to why there is still a lack of cooperation between various banking institutions in developing unified standards and procedures which result in successful management of IT projects. The unified standards would ensure that the investments in IT generate business value and mitigate the risks associated with IT, an integral part of the overall business delivery. IT governance is an integral part of corporate governance and en-sures that IT goals are met, and attendant risks are mitigated. IT governance powers ensures alignment between IT investment and programme delivery, and must justly measure accomplishments. This study was undertaken to evaluate and establish the reasons why IT project man-agement and IT regulatory governance fail within the South African banking industry. The objectives of the study were to find ways of addressing the way in which IT project management and regulatory governance are implemented so as to address project fail-ures. Another objective was to recommend frameworks which would usher in positive impacts on IT project implementation and develop effective IT regulatory standards for the South African banking sector. The findings of the study reflected that IT projects should be directed from the very top of organisations. The boards of directors and senior management should take owner-ship of IT projects and governance issues. The findings also revealed that there is a need for supervision by the boards of directors. This ensures that investments made in IT systems produce reasonable returns for the institutions. Regular checks of IT systems and governance compliance are essential to ensure enforcement. The research results were explained and equated to the studied information. / School of Computing / M. Tech. (Information Technology)

This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis was used to identify the information. The results obtained indicate that the majority of the JSE's top-40 listed companies adhere to good corporate governance disclosure practices. However, there are areas in which the non-disclosure of information was prevalent. These include the disclosure of information on the selection of external auditors and whistle blowing. Future research, employing sources such as SENS announcements, press releases, trading updates, cautionary announcements and websites together with annual reports should be conducted. / Financial Accounting / M.Com. (Accounting)

Public entities are faced with the problem of increasing the interest of stakeholders in their annual reports. The aim of this study was to identify the stakeholders of AISA who use the annual report, to investigate their perceptions of the AISA annual report and to determine whether it is used for decision making or accountability purposes. Data was collected by using questionnaires sent to a representative sample of the stakeholders and minutes of meetings and audio recordings of the interrogation of the annual report by the parliamentary accountability and oversight body over DST. The study found that the AISA stakeholders use the annual report for accountability purposes and not for decision making and it has a small readership as it is read mainly by internal stakeholders. The study recommends that public entities need to do much to inform the stakeholders of the availability of their annual reports. / Business Management / M. Com. (Accounting)

State-owned enterprises (SOES) exist in South Africa to drive economic development and improve service delivery to the large population. In order for SOES to achieve their mandates, as set out by government through their shareholding department, financial assistance by the state is imperative. In the case of the monopolistic power utility, Eskom, the South African government (SAGO) has 100% ownership which is managed through the Department of Public Enterprises (DPE). This total ownership by the state means that government is responsible in ensuring that the utility is operational and supported financially. The current study was aimed at evaluating the financial assistance received by SOEs in South Africa by the state with specific focus on Eskom. Eskom was selected from the eight SOES managed by the DPE for the purpose of focusing the research. The focus of the study was on the financial assistance to SOES in South Africa by the state. In 2008, Eskom received funding from different sources through loan intervention of the South African government. The loan and guarantees made available to Eskom by government, enabled the SOE to achieve a positive credit rating. Data for this research was primarily collected through academic journals, books, Acts, White Papers, legislation and personal interviews at the National Treasury (NT). The recommendation that this research states relates to the need for a single policy document on state financial assistance to SOES in South Africa. / Public Administration and Management / M. Admin. (Public Administration)

Submitted in compliance with the requirements for the Master's Degree in Technology: Human Resources, Durban University of Technology, Durban, South Africa, 2017. / Corporate Social Responsibility (CSR) has been recognised as a weapon to survive in global competitive environment. This research paper evaluated the impact of Richards Bay Mineral’s (RBM) corporate social responsibility on communities in the northern region of KwaZulu-Natal. The factors that influence and those that hinders the implementation of CSR initiatives were identified. Strategies that can be applied by CSR managers at RBM in improving stakeholder engagement and communication have been suggested. A quantitative research method was applied in the study. The research sample was selected randomly, using a cluster sampling method and consisted of 250 participants required to complete a Likert scale questionnaire. The questionnaire we distributed to the participants and were collected after two weeks by the researcher. The data was analysed using the statistics package SPSS version 21.0, with the results presented by figures developed in Microsoft Excel and cross tabulation tables. The results of the findings identified factors that influenced CSR initiatives as lack of feedback, communication and stakeholder engagement. Commitment from senior management must be demonstrated at a local level to facilitate community engagement, feedback and monitoring, because the logic of CSR is towards seeing its impact in community socially, environmentally and economically. / M

The study examined the alignment of Supply Chain Management (SCM) practices with the policies and regulations in State-Owned Entities (SOEs) in South Africa. SCM plays a crucial role in the implementation of service delivery programmes and the achievement of socioeconomic imperatives in SOEs in South Africa. However, there is a substantial misalignment between SCM practices and the relevant policies and regulations, which negatively influences the performance of SOEs in South Africa. The research study was designed to employ a combination of exploratory and descriptive research, using quantitative approaches based on a survey of SCM managers in SOEs in South Africa. A structured questionnaire was administered to SCM managers who were selected using simple random sampling. Descriptive statistics using the software, SPSS version 21.0, was used for the statistical analysis and to provide the descriptive analysis results. In addition, Smart PLS 2.0 M3 was used for structural Equation Modelling to assess the alignment between the key variables. The results of the study revealed that, in general, there is an alignment between SCM practices and SCM policies and regulations. However, based on the analysis of the four constructs that were used in the study (SCM strategy, SCM policies and regulations, SCM practices, and SCM performance), the results revealed a misalignment between SCM strategy and SCM performance. The study further revealed a positive and weak relationship between Enterprise Supplier Development (ESD) and SCM performance in SOEs. The poor implementation of these two practices compromises the contribution of SCM to socioeconomic imperatives, and consequently SCM. The results of the five SCM policies and regulations that were examined indicated the poor implementation of Broad-Based Black Economic Empowerment Act (BBBEEA) across SOEs. The study suggests a conceptual framework for SCM in SOEs to enable them to enhance their performance. The study provides an understanding of how SCM could be applied efficiently in the SOEs environment and it provides new insights to the body of knowledge. / Applied Management / D. Admin. (Business Management)

Corporate reporting has changed from the traditional form of reporting which covered financial information only to the modern form of reporting called integrated reporting which covers, financial, corporate governance and sustainability information. The levels of corporate disclosure among corporate entities within any country and between countries are thus likely to have been affected by this change. Motivated by the IMF/World Bank (2006) that observed that corporate reporting improved in Botswana during the previous five years, without indicating what the actual level was or how it compares with that of other countries; this study sought to determine the actual level of corporate disclosure of two samples of companies: 23 companies listed on the Botswana Stock Exchange (BSE) and the top 40 companies (by market capitalisation) that are listed on the Johannesburg Stock Exchange (JSE). The study also shows how the two levels of corporate disclosure compare. This study is qualitative and descriptive by design; and involves analysing the content of the corporate annual report of each company in a sample using a corporate disclosure checklist; and determining the level of corporate disclosure for each sample of companies. The process ends with a comparative analysis of the levels of corporate disclosure of the companies from the two samples. Consistent with the IMF/World Bank report, the study revealed that the level of corporate disclosure in the BSE sample was low but increasing. However, the increase in the level of corporate disclosure varied from sector to sector and the specific information items. The study also showed that integrated reporting was not practised at all by the companies in the BSE sample. Comparatively, companies in the JSE sample had a higher level of corporate disclosure than that of companies in the BSE sample; and the rate of increase was much higher than that in the BSE sample. The study further found integrated reporting practiced in the entire JSE sample, although at different levels. xi This study also noted that although in principle it is sensible to benchmark from the best, other fundamental factors need to be considered before carrying out the exercise. Furthermore, the study indicated that the prevalent low level of corporate disclosure in the BSE sample was evidence that the corporate reporting environment in which the BSE lies was not conducive for the theories of corporate disclosure to fully explain corporate disclosure. A number of recommendations were made including establishing corporate disclosure indices and creation of a corporate environment in which all the theories discussed in the study can explain corporate disclosure. This study contributes to the literature on cross-country corporate disclosure and cautions companies with low levels of corporate disclosure not to embark on benchmarking without creating an environment conducive for corporate reporting. The study also offers useful insights to policymakers in Botswana and South Africa; and stimulates further research on cross-country corporate disclosure. The academia too will be able to identify areas for further research from this study. / Business Management / M. Com. (Accounting)

Text in English / Global and South African business challenges necessitate an increased focus on the need for effective leadership. The leaders of South African public listed organisations need to investigate new business solutions to enhance and sustain organisational effectiveness. Public listed South African organisations on the Johannesburg Stock Exchange (JSE) were selected as the organisation type for this study. This study was motivated by the need for public listed South African organisations to explore organisational leadership as a means to assist in differentiating their organisations from competitors, thereby enhancing organisational competitiveness. The primary research objective of this study was to investigate and establish an organisational leadership brand concept model for public listed South African organisations. The discussion of the literature covered the global and South African business context, the concepts of the nature of organisational leadership, brand and organisational leadership brand, and emminated in an exploratory conceptualisation of organisational leadership brand for public listed South African organisations. The pragmatic paradigm was used as the foundation of this study. The study adopted an exploratory, sequential mixed methods research approach, combining a qualitative emphasis and supportive quantitative research approach to conduct the exploratory research. The qualitative findings proposed the concepts: the nature of organisational leadership and organisational leadership brand, including stakeholders and these concepts served as the basis for designing the quantitative survey questionnaire. The quantitative results indicated reliable questionnaire items, and based on the exploratory statistical analysis of the multivariate linear regression equation, described the organisational leadership brand (OLB) concept exploratory model with the best fit. An integration of the qualitative findings and quantitative results provided the empirical support to achieve the primary research objective. The OLB concept model integrates the concepts of organisational leadership and organisational leadership brand. The study contributed across the methodological, theoretical and practical domains as follows: the nature of organisational leadership for South African public listed organisations was conceptualised; the elements comprising the concept of OLB for public listed South African organisations was described; the OLB concept model for public listed South African organisations describes the development of organisational leadership brand equity through four levels of organisational leadership brand equity development; and the OLB concept model for public listed South African organisations may assist by providing guidance for the senior leadership of organisations in establishing organisational leadership brand equity. Furthermore, the study’s research approach provides support for the use of a mixed methods research approach in the study of organisational leadership within the pragmatic context of business organisations / Industrial & Organisational Psychology / D. Litt. et Phil. (Consulting Psychology)

As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include other stakeholders as well. Around the world, companies are responding to stakeholder demands by voluntarily reporting on their corporate social responsibility (CSR) performance. Unscrupulous companies may however, be tempted to use green-wash to make false claims relating to their CSR performance in order to reap the associated benefits. This information risk may be ameliorated through the independent assurance of CSR disclosures, enhancing the confidence of stakeholders in its veracity. Reporting companies usually voluntarily obtain independent assurance on their CSR performance. However, in South Africa, independent CSR assurance is a regulatory requirement for all JSE-listed companies, albeit on an ‘apply or explain’ basis. This thesis, which utilises a mixed methods research approach incorporating both qualitative and quantitative components, seeks to identify and understand the characteristics of the emerging independent CSR assurance phenomenon. In this regard, the empirical component of the study was conducted in three phases: in the first phase companies’ CSR disclosures and assurance reports are examined; in the second phase survey responses from companies are reviewed; and in the third phase interviews with CSR assurors are analysed. In this thesis, the extent to which companies provide independent assurance on their CSR disclosures is established; the providers of independent CSR assurance are identified; the reasons that companies select certain CSR assurance providers are explored; the reasons that companies provide independent assurance on their CSR disclosures are determined; the CSR assurance practices of the various CSR assurors are reviewed and compared; and the primary standards and/or frameworks used in CSR assurance engagements are identified. A conclusion is reached that although independent CSR assurance is a de facto mandatory requirement for JSE-listed companies, only 26% of the companies had their CSR disclosures independently assured. Despite its de facto mandatory nature, the study found that South African CSR assurance practices remain largely unregulated, resulting in a diversity of CSR assurors; utilising various assurance approaches, standards and practices. In this thesis, it is argued that these inconsistencies undermine the purpose of CSR assurance and reduce stakeholder confidence. It is accordingly proposed that the identified deficiencies could be addressed through the regulation of CSR reporting and assurance. An oversight/regulatory body should be established to prescribe the competencies that CSR assurors should possess; to develop appropriate CSR assurance engagement standards; and to clearly articulate the scope that CSR assurance engagements should cover; with which all CSR assurors should comply. / Auditing / D. Com. (Auditing)

The South African economic landscape changed for ever after the first democratic election of 1994. The change heralded an era of inclusion, the economic landscape became open to people from all races, whereas before economic power was centralised in the hands of a minority group due to Apartheid legislation. Exploring the relationship of diversity of board members on the corporate governance of small, micro and medium enterprises (SMME’s) in South Africa has become imperative. Understanding the relationship, if any, which exists can aid SMME’s in board selection and corporate governance alike. Data for the study was collected through a self-enumerated questionnaire completed electronically and followed-up by interviews with heads of boards surveyed. Both the questionnaire and the interviews focussed on corporate governance, which included different components of governance such as the general principles of governance followed in the enterprise, the stakeholder focus exerted by the board of directors and the functioning of the board of directors. This resulted in a score for the enterprise which can be expressed as a percentage. This governance indicator was related to questions on the diversity of board members. The findings were in many cases contradictive when a single variable was observed against the score an enterprise achieved for governance. When taking a more holistic approach and evaluating multiple variables, it became evident that it is rather a combination of variables which displays some relationship with corporate governance. This study found that board diversity does have a relationship with corporate governance. The magnitude of this relationship could not be ascertained and warrants further research in a wider spectrum of the South African economy and also with a larger group of subjects. / Business Management / M. Tech. (Business Administration)