A Research Report Submitted to the Faculty of Commerce University of the Witwatersrand, Johannesburg in partial fulfilment of the requirements for the degree of Mastel of Commerce Johannesburg 1995 / The King Report released in South Africa in 1994 has the potential to revolutionise the country's existing form of Corporate Governance. The objective of the report is to improve the system by which companies in South Africa are directed and controlled (King Report, 1994:1). This objective encompasses decreasing the risk of management fraud within entities. The question which this research report addresses is whether a reduction in the risk of management irregularities in an organisation can be achieved through adherence to the King Report's proposals. To obtain this answer a South African company which experienced significant management frauds was selected for examination as a case study, and a determination was made as to whether the proposals of the King Report, had they been implemented, could have prevented the irregularities which occurred in the organisation. The finding of the research is that diligent compliance with the King Report's recommendations can assist significantly ill both preventing and detecting management fraud, but is unlikely to prevent all management irregularities within an organisatlon

A research report submitted to the faculty of management, University of the Witwatersrand, in 25% fulfilment of the requirements for the degree of Master of Management (in the field of Public and Development Management). / This research examines the existence and the degree of compliance and adherence to corporate governance processes and practices in the South African Broadcasting Corporation (SABC). Its purpose was to examine whether the SABC as an institution has any corporate governance standards, and if those standards exist, whether they are adhered to, and the role of management in advancing or hindering organisational effectiveness. This research followed an interpretative social science approach. The approach adopted by the study is a qualitative approach. Data was collected through semi-structured interviews using purposive sampling. Three critical findings emerged from the study. First, that the SABC does have the right corporate governance internal systems, but fails to comply with them. Secondly, there is lack of effective leadership and stability in the SABC. The continuous change of senior strategic managers, with six Chief Executive Officers and four different boards of directors within the period of five years that the research focuses on has been detrimental to the institution’s stability. Thirdly, the nature of the relationship between the SABC and the government has compromised the organization. Based on the findings, the conclusions of this study are that the SABC leadership and management have failed to apply proper corporate governance standards, due to the weak leadership structure, and in some cases due to external factors such as the influence of government in the operations of the organization. The prevailing current situation has impacted on the effective implementation of corporate governance. The study recommends that the organization reviews its corporate governance practices and commit to acceptable corporate governance standards. / GR2018

No abstract available. / Thesis (MBA.)-University of Natal, 2002.

M.Comm. / The normal pattern of life is birth, childhood, adulthood, old age and death. South Africa can still be seen in its childhood shoes in relation to countries like the USA, Japan and others. However, the playing field in the international arena that South Africa has to operate in when it comes to survival, is not divided between children and adults but instead, we are all competing on equal terms, and South African companies will have to realise that only the strong will survive. It is with this view in mind that this study has been undertaken in the hope that at completion South Africa will have its own management wave. South Africa is a country on its own with a history like no other country and a diversity like no other country. Therefore South Africa needs her own management wave, a wave out of South Africa for South Africa. The international competitive playing field is something new to South Africa and companies will have to adapt, or in years to come only a few of the current companies will have survived. To enable South African management to determine their own management a comparison of South Africa with her main competitors will be done, This will help to determine what is still needed in South Africa on the economical, political and educational fields and to help determine what South Africa need to survive for now and for the future. With this in mind it will be possible to start creating South Africa's own management wave which will enable companies, big and small, to still be part of South Africa in time to come, and to withstand the onslaught of overseas companies . South Africa is young, and has a very turbulent history, but with past happenings like: The Big Trek; The Boer Wars; The years of apartheid; The coming of democracy; it is clear that the South African people has got the will, stamina and strength to survive. South Africans now need to realise "EX UNITATE VIRES". It is with this in mind that the conclusion of this study will show South African companies, big and small, a new and unique management wave to follow. This new management wave will lead South Africa to a brighter future and a better tomorrow.

Research thesis submitted in partial fulfilment (50%) of the Degree of Master of Commerce University of the Witwatersrand, Johannesburg, Faculty of Commerce, Law and Management – School of Accountancy 2015 / Executive remuneration has been under intense scrutiny by both investors and the media over the past 10 to 20 years because of the increasing magnitude of these remuneration packages (Otten, 2007; Sapp, 2007). This research report explores the relationship between executive director remuneration and the performance of publically listed companies (JSE) in South Africa, as well as ascertaining whether any relationship exists between director profiles and director remuneration. The study population comprised all South African companies listed on the JSE during 2014. The final sample consisted of 49 companies after the transformation of the data. A total of 708 director profiles were examined. The results of the study appeared to indicate a lack of correlation between executive director remuneration and company performance in publically listed South African companies. On the other hand, the results of the regression provided empirical support for the existence of a significant positive relationship between director remuneration and total assets. The results also illustrated that, in general, directors who are male over the age of 50 and who have served as directors for periods of between six to 10 years receive higher total remuneration compared to other classes of directors. It was also noted that race appeared not to play a role in director remuneration. Key words: Executive director remuneration, executive director profiles, company performance, ROA, Tobin’s Q / MT2017

A research report submitted to the University of the Witwatersrand Faculty of Commerce, Law and Management, in partial fulfillment of the requirements for the degree of Master of Management in Finance and Investment JOHANNESBURG MARCH 2015 / This study examines the impact of corporate governance reforms on performance of publicly listed firms on the Johannesburg Stock Exchange (JSE) in South Africa from 2009 to 2013. The study examines the King III reform in detail, and previous reforms before King III. The variables employed in this study to measure firm performance are return on asset (ROA), return on common equity (ROE) as proxies for accounting based performance measures and Tobin’s Q as a proxy for market based measure of performance. The results do indicate that corporate governance does have an effect on a firm’s performance. Evidence is presented that suggests that the level of compliance has increased over the period in question from 2009, when King III was assumed. Overall the conclusions are that board size has no impact on firm performance. The hypothesis that board independence impacts on firm performance was rejected among other findings. That being said, there is also significant deviations from the framework that leave room to further develop and/or improve policy. The sample size of 99 is large enough to make inferences about the population

Thesis (Ph. D. (Management))--Rhodes University, 2005.

M.Com. (Business Management) / Please refer to full text to view abstract

This thesis reveals the results of a study during which the 2014 integrated reports, sustainability reports and websites of the twelve JSE listed companies, were selected and evaluated. The aim of the thesis was to explore the responsibilities and duties of the S&E Committee; in the South African governance context as well as to assess the usefulness of disclosures made in the integrated reports regarding the social and ethics as part of corporate governance. Content analysis was used to identify the information and an interview was held with the expert in the field of social and ethics governance. Content analysis was used to identify the information and form themes and trends. A checklist was developed and used as an the evaluation tool based on the King III and Companies Act requirements on reporting of social and ethics governance. This checklist may be used as an effective tool by internal audit in carrying out an audit of the social and ethics governance. The results of the analysis were then presented to the expert in the field of social and ethics governance for comments. The results obtained indicate that most JSE listed companies conform to good corporate governance practices. However, there are areas where limited disclosure of information was found to be the case. These include the disclosure of information on sustainability, the information was not consistent and would be less helpful to stakeholders who want to analyse changes in the company‟s performance over time, especially relative to other companies. The information also did not meet the sustainability reporting criteria of sustainability context; the sustainability performance was not presented in the wider context, which limits the significant interpretative value. Future research, with the focus on sectorial disclosures, smaller companies as well as consideration of other sources of social and ethics governance information should be conducted.

The primary objective of this treatise is to develop a framework that small businesses can use to implement IT governance. This framework for IT 6 Governance in Small Businesses, called ITGovSB, will be based primarily on the CobiT framework and the ISO/IEC 27002 information security controls. In order to achieve the primary objective, it is necessary to understand the differences between IT governance in small businesses and larger organisations. Consequently, one of the secondary objectives of the paper is to derive characteristics that define IT governance in small businesses. Another secondary objective is to implement the ITGovSB framework at a small business to evaluate its effectiveness.