Abstract in English, Southern Sotho and Afrikaans / South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA). / Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA). / Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA). / Management Accounting / M. Phil. (Accounting Sciences)

Abstract in English, Southern Sotho and Xhosa / Global poverty remains one of the significant challenges of human beings in the twenty-first century, despite the United Nation’s declaration that all people have the right to education, work, health, well-being; a healthier environment and equal opportunities. The active role of business organisations is vital and necessary to tackle this challenge. One of the mechanisms that can ensure the participation of business organisations in tackling the challenges of human beings is corporate social responsibility (CSR). Accordingly, the primary purpose of the study was to explore CSR initiatives in Ethiopia, focusing on the small and medium enterprises (SMEs) of the Tigrai Regional State. More specifically, the study aimed at assessing the perceptions SME owners and managers’ perceptions of CSR regarding their economic, legal, ethical, environmental and philanthropic responsibilities. The aim was also to investigate their CSR initiatives and to analyse the driving forces of and barriers to CSR interventions. An exploratory survey research design and a mixed method approach were followed to achieve these objectives. A probability sampling technique was applied to select the 400 sample respondents. A convenient sampling technique was applied to select 15 participants for interviews. Questionnaires, key-informant interviews and secondary documents were used as a means of data collection. Descriptive statistics such as percentages, means, and standard deviations were applied to analyse the quantitative data. The qualitative data was analysed using content analysis where items were transcribed, and emergent themes were identified. The findings of this study are that the SMEs surveyed have an appreciable level of CSR initiatives. They have care and concern towards their employees; the local community and the environment. Furthermore, the SMEs relatively protect the health and safety of their employees, protect against substance abuse and harassment of employees in the workplace; strive to provide professional training to their employees, and arrange orientation programmes, to mention but a few. SMEs have energy and water measurement systems and carry out philanthropic activities that can protect the well-being of the environment, but they are weak in recycling and energy conservation and in creating environmentally friendly new products. At community level, SMEs assist sports activities, road construction, religious organisations and local government. Furthermore, they create gainful employment opportunities. However, they give minimal attention to helping the disabled, war veterans, women, education, and similar areas. The quest for image building, keeping the well-being of the environment, ethical reasons and improving customer relations and loyalty were among the prime factors that motivated SMEs to participate in CSR initiatives. However, the concerted efforts of the enterprises’ participation in CSR activities were constrained by factors such as shortage of finance, lack of skilled and educated workforce who can implement the CSR initiatives and lack of training and information about CSR. To alleviate these constraints, thereby making SMEs the major actors in CSR initiatives, interventions by government and other stakeholders such as NGOs is essential. Furthermore, SMEs should follow a culture-oriented, ethics primary, motivated and collaborative approach rather than profit-oriented CSR. / Ubuhlwempu ehlabathini busengomnye umngeni onzima eluntwini kule nkulungwane yamashumi amabini ananye, nangona iZizwe Ezimanyeneyo zibethelela ukuba bonke abantu banelungelo lokufumana imfundo, umsebenzi, impilo, intlalontle, okusingqongileyo okunempilo namathuba alinganayo. Indima edlalwa ngamaqumrhu orhwebo ingundoqo nesidingo esibalulekileyo ekuhlaseleni lo mngeni. Enye indlela yokuqinisekisa ukuthatha inxaxheba kwamaqumrhu ezorhwebo ekulweni imingeni yoluntu kukulandela inkqubo yoXanduva Lwamaqumrhu Eluntwini, eyaziwa ngokuba yicorporate social responsibilityokanye eshunqulelwa ngokuba yiCSR. Ngoko ke injongo ephambili yolu phando yayikukuqwalasela imizamo yeCSR kwilizwe lase-Ethiopia, kugxininiswa kumashishini amancinci naphakathi (iiSME) kwiphondo eliyiTigrai Regional State. Ngokuthe gca, uphando lwalujolise ekuvavanyeni izimvo zabanini nabaphathi beeSMEngeCSR malunga noxanduva kwezoqoqosho, ezoMthetho, iinqobo zokuziphatha, ezendalo engqongileyo nezenzo zenceba. Enye injongo yayikukufumanisa ngamalinge eCSR nokuhlalutya iimeko eziphembelela nezithibaza imizamo yeCSR. Kwaqala kwenziwa uhlolo zimvo ekutshayeleleni uphando, kwalandeliswa ngomxube weendlela zophando ukuze kuphunyezwe iinjongo. Isampulu yabathathi nxaxheba abangama-400 yayingabantu abakhethwe nje kungajongwanga mpawu zithile. Kwabuya kwakhethwa isampulu yabathathi nxaxheba abali-15 kubantu ababekufuphi nabafumaneka lula ukuze kuqhutywe udliwano ndlebe nabo. Kwaqokelelwa iinkcukacha zolwazi/idatha ngokusebenzisa uluhlu lwemibuzo, udliwano ndlebe nabantu abaphambili nemibhalo eseyikade ikho ngalo mbandela. Ekuhlalutyeni idatha esekelwe kumanani kwenziwa ubalo ngokucacisa amanani anika iipesenti, imindilili neyantlukwano yezibalo ezifunyenweyo nomndilili. Idatha esekelwe kwingxoxo nokuzathuza yahlalutywa ngokuphengulula iziqulatho apho kwabhalwa ulwazi, kwaza kwachongwa imixholo ethile edulayo. Olu phando lufumanise ukuba iiSME zinamalinge eCSR ancomekayo. Zibonakalisa inkathalo kubaqeshwa bazo; kubahlali bendawo nakwindalo ezingqongileyo. Ngaphezulu, iiSME ziyazama ukuyiqaphela impilo nokhuseleko lwabaqeshwa bazo, ziyabakhusela ekusebenziseni gwenxa iziyobisi nasekuphathweni gadalala emsebenzini; zizama nokuqhuba uqeqesho olusemgangathweni kubasebenzi nokucwangcisa iinkqubo zokuqhelisa abafiki emsebenzini – le yimigudu nje embalwa eyenziwa ziiSME. Ezi SME zineenkqubo zokumeta/zokulinganisela amanzi nombane kwaye zenza imisebenzi yenceba yokukhusela indalo ezingqongileyo kodwa zibuthathaka ekusebenziseni kaninzi iimveliso, ekongeni umbane nasekwenzeni iimveliso ezintsha nezingayonakalisiyo indalo engqongileyo. Ekuhlaleni, iiSME zinceda kwezemidlalo, ekwakhiweni kweendlela, kwimibutho yezenkolo naseburhulumenteni bendawo. Ngaphezulu, zidala amathuba omsebenzi aluncedo. Noxa kunjalo, aziniki ngqwalasela yaneleyo ekuncedeni amagqala emfazwe, abafazi, ezemfundo neminye imiba eyeleleyo. Ukunxanelwa ukwakha igama elihle, ukugcina indalo engqongileyo, ukuphucula intsebenziswano nokuthembeka kwabaxumi yaba zezinye izinto ezikhuthaza ukuba iiSME zithathe inxaxheba kumalinge eCSR. Noxa kunjalo, imizamo ezinikeleyo yenkampani kwimisebenzi yeCSR yayithityazwa zizinto ezifana nokunqaba kwemali, ukungabikho koqeqesho nolwazi ngeCSR, ukunqongophala kwabasebenzi abafundileyo nabanezakhono ababenokwazi ukuqhuba imisebenzi yeCSR. Ukususa le miqobo nokwenza iiSME zibe ngabadlali abaphambili kwimigudu yeCSR, kunyanzelekile ukuba urhulumente angenelele, ngokunjalo nabanye abathathi nxaxheba abafana namaqumrhu angengowaseburhulumenteni (iiNGO). Ngaphaya koko iiSME kufuneka zilandele indlela yokusebenza ethathela ingqalelo inkcubeko, iinqobo zokuziphatha, inkuthazo nentsebenziswano ngaphezu kokwenza ingeniso yeCSR. / Tlala lefatsheng e dula e le nngwe ya diphephetso tsa bohlokwa ho batho selemo-kgolong sa bomashome a mabedi a motso o le mong, ho sa natswe phatlalatso ya mokgatlo wa Matjhaba a Kopaneng wa hore batho bohle ba na le tokelo ya thuto, mosebetsi, bophelo bo botle, boiketlo; tikoloho e phetseng hantle le menyetla e lekanang. Tshebetso e matla ya mekgatlo ya kgwebo e bohlokwa mme e ya hlokeha ho sebetsana le bothata bona. E nngwe ya ditsela tse ka netefatsang bonkakarolo ba mekgatlo ya kgwebo ho lwantsheng diphephetso tsa batho ke boikarabello ba mekgatlo setjhabeng (CSR). Kahoo, morero wa sehlooho wa phuputso e ne e le ho batlisisa matsholo a CSR Ethiopia, re tsepame hodima dikgwebo tse nyane le tse mahareng (diSME) tsa Tigrai Regional State. Ka ho toba ho feta, phuputso e reretswe ho lekanya maikutlo a beng ba diSME le maikutlo a baokamedi mabapi le CSR ka boikarabello ba bona ba moruo, molao, boitshwaro, tikoloho le boikarabello ba ho thusa ba bang. Sepheo e ne boetse e le ho batlisisa matsholo a bona a CSR le ho manonna ditshumetso le dithibelo tsa matsholo a CSR. Ho latetse moralo wa kutullo wa dipatlisiso hammoho le katamelo ya mekgwa e fapaneng ho fihlella dipheo tsena. Tekgeniki ya ho etsa sampole ya monyetla e sebedisitswe ho kgetha sehlopha sa baarabi ba 400. Tekgeniki ya ho etsa sampole e bonolo e sebedisitswe ho kgetha bankakarolo ba 15 ba diinthavu. Ho sebedisitse mathathamo a dipotso, diinthavu tsa ditsebi tsa bohlokwa le ditokomane tsa bobedi jwalo ka mokgwa wa pokeletso ya tlhahisoleseding. Dipalopalo tse hlalosang tse jwalo ka diperesente, dikakaretso, le dikgeloho tse tlwaelehileng di sebedisitswe ho manolla tlhahisoleseding ya bongata. Tlhahisoleseding ya boleng e manollotswe ka tshebediso ya manollo ya dikateng moo dintho di ileng tsa ngolwa fatshe kamora kgatiso mme hwa hlwauwa ditema tse hlahellang. Diphetho tsa phuputso ena ke hore diSME tse fupuditsweng di na le boemo bo amohelehang ba matsholo a CSR. Di hlokomela le ho tsotella bahiruwa ba tsona; setjhaba sa lehae hammoho le tikolohoh. Ho feta moo, ka kakaretso diSME di sireletsa bophelo bo botle le polokeho ya basebetsi ba tsona,di sireletsa kgahlano le tlhekefetso ya dithethefatsi le tlhekefetso ya basebetsi sebakeng sa tshebetso;di sitlalletsa ho fana ka thupelo ya seporofeshenale ho basebetsi ba tsona, le ho hlophisa mananeo a tsebiso sebakeng, ho qolla tse mmallwa feela. DiSME di na le merero ya tekanyo ya matla le metsi hape di etsa mesebetsi ya ho thusa baahi e ka sireletsang boiketlo ba tikoloho, empa dia fokola ha ho tluwa ho tshebediso hape ya dintho le poloko ya matla le ho hlahiseng dihlahiswa tse ntjha tse bolokang tikoloho. Boemong ba setjhaba, diSME di thusa ditshebetsong tsa dipapadi, kahong ya ditsela, mekgatlong ya bodumedi le ho mmuso wa lehae. Ho feta moo, di fana ka menyetla ya mesebetsi ya bohlokwa. Leha ho le jwalo, ha di shebane haholo le ho thusa ba nang le bokowa, masole a kgale, basadi, thuto, le dibaka tse jwalo ka tseo. Telekiso ya ho aha seriti, ho boloka boiketlo ba tikoloho, mabaka a boitshwaro le ho ntlafatsa maqhama a bareki le botshepehi e ne le a mang a mabaka a mantlha a kgannelang diSME ho nka karolo matsholong a CSR. Empa, maiteko a matla a dikgwebo tsena a ho nka karolo mesebetsing ya CSR a ne a thibelwa ke dintlha tse ka reng ho fokola ha tjhelete, tlhokeho ya basebetsi ba nang le tsebo le thuto ba ka kenyang matsholo a CSR tshebetsong le tlhokeho ya thupelo le lesedi mabapi le CSR. Ho hlola mathata ana, e le ho etsa diSME dibapadi tsa mantlha matsholong a CSR, ho hlokeha hore mmuso le baamehi ba bang ba jwalo ka mekgatlo ya diNGO ba kene dipakeng. Hapehape, diSME di lokela ho latela katamelo ya setso, boitshwaro, tjantjello le tshebedisano ho ena le CSR e shebaneng le phaello. / Graduate School of Business Leadership / D. B. L.