It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.

Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.

The democracy in South Africa brought about many changes and new challenges. One such challenge was to transform the Higher Education institutes in South Africa. The National Commission on Higher Education (NCHE) resulted in the proposed National Plan for Higher Education in 2001. This referred to the restructuring of Higher Educational Institutes in South Africa. The National Plan for Higher Education listed priorities within section 6, which deals with the restructuring process. Some of these priorities referred to the reduction of duplications and overlaps in the programmes offered. Prior to 2005, Technikons offered the course National Diploma: Cost and Management Accounting over three years. Former Technikons developed their curricula for Cost and Management Accounting to utilise career orientated training in order to provide students with the necessary knowledge and skills for careers in financial and cost and management accounting as was applied in commerce and industry. Before the transformation and restructuring of the South African higher education institutions, Technikons in South Africa was part of a National system where a National curriculum was developed and implemented by all Technikons in South Africa. Curriculum development took place on a national level. Therefore, the programmes offered at these former Technikons were similar. Some of the former Technikons still offer the National Diploma in Cost and Management Accounting but in a different format. Students registering for this programme, register for a National Higher Certificate (NHC) in Accountancy. The duration of this NHC is two years where after students can complete a third year to graduate with a National Diploma in Cost and Management Accounting. The NHC in Accountancy was also developed on a national level and the curricula are similar at the higher education institutions offering it in South Africa. Since the merger of higher education institutions in South Africa, the responsibility to develop new programmes shifted from a national level to an institutional level. The newly merged institutions carry the responsibility to develop new programmes which suites the specific institution and serves the need of the specific communities. The iv primary objective of this study is to analyse the Cost and Management Accounting curricula in South Africa with the intention to propose a new curriculum for this diploma. To suggest a proposed curriculum, the old curricula of the various South African institutions were considered using qualitative research methods. The four South African institutions and the two Australian institutions were analysed and a balanced curriculum proposed out of this information. The proposed curriculum for the diploma in accounting, combined subjects that have been offered previously and subjects that could further expand graduate employability. Five companies were selected to evaluate the proposed curriculum. After considering the views of all the interviewed employers, a final curriculum was suggested for the Diploma in Accounting. As a result of this study it was clear that in-service training should be added to the Diploma in Accounting. Eighty percent of the interviewed potential employers suggested that practical experience in third year studies would significantly enhance student employability. Cost and Management Accounting has long been used by accountants to help managers understand the different costs of running a business. It is important for managers to identify certain areas of the business process where costs can be cut and the profitability increased. From this study it is clear that the proposed curriculum is acceptable to employers as they found that students will benefit from it.

Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016. / Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats. / M

Submitted in fulfillment of the requirements of the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2014. / Economic Value Added (EVA) is a value based accounting measure used by companies to measure the amount of value created for shareholders. Accounting values derived from company annual financial statements (AFS), are used to calculate EVA. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research was to measure the impact of deferred taxes on the EVA measure. The study was conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed Food producers and Retailers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during 2004 to 2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The regression results showed that deferred taxes significantly impacted the value of EVA. The study recommends that companies implement the deferred tax adjustment on the EVA measure.

Submitted in fulfilment of the requirements of the Master of Technology degree in Cost and Management Accounting, Department of Management Accounting, Durban University of Technology, Durban, South Africa, 2015. / Environmental degeneration, market pressures and stricter regulation and waste legislation has placed organizations under tremendous pressure to change their current processes and adopt cleaner production (CP) techniques and technologies. However, in countries like South Africa, CP implementation still remains low. In light of this problem, the government has made efforts to promote CP among industries by forming a support structure called the RECP (resource efficient cleaner production), as a strategy to encourage organizations to embrace this change and move away from the tradition end-of-pipe technologies towards CP technologies. This study is based on a case study of a paper manufacturing company in Kwadakuza, KwaZulu-Natal. The aim of this study was to use Environmental Management Accounting (EMA) to identify benefits of CP. Paper manufacturing consumes large amounts of natural resources and generates excessive wastes. Hence, the operational activities of paper mills have a negative environmental impact. However, the scope of this study was limited to the steam generation process and focused mainly on the efficiency of the current coal-fired boilers used in the boiler plant. The research methodology used in the study was both quantitative and qualitative involving triangulation. Data was collected by means of a questionnaire, semi-structured interviews and documentary review. The company uses old, obsolete boilers to generate steam. It had been discovered during a cleaner production assessment (CPA) of the process that the process uses large amounts of coal and generates excessive boiler ash (waste). This boiler ash also contains approximately 20 percent unburned coal present resulting in major losses to the company. Furthermore, the company has also experienced regular breakdowns during the year resulting in loss in production and high maintenance costs. Hence, it was concluded that the steam generation process was inefficient and that the boilers were not operating as per technological specification. However, management was unaware of the huge losses incurred due to raw material losses, more especially the coal used in the process. Environmental costs were also inaccurately calculated and thus underestimated. Hence, the ‘true environmental’ costs were not considered during strategic decision making. Over the last two decades, EMA has emerged as an important approach by organizations wanting to improve their environmental and economic performances. However, despite the many pilot projects conducted that demonstrated the positive impact that EMA has on an organization, EMA implementation remains slow and lagging in South Africa. EMA is an environmental management tool that traces environmental costs directly to the processes and products that are responsible for those costs, thereby highlighting problem areas that need to be prioritized when considering the adoption of CP. The literature review on the role and impact of implementing EMA and the benefits of adopting CP was presented to determine and outline views and findings of past researchers. Previous researchers identified that traditional costing systems did not adequately account for the actual environmental costs incurred by companies as much of these costs were hidden under overhead accounts. Hence, production costs were high, resulting in incorrect profit margins being set and ultimately impacting on company profitability. The main cause of this was that non-product output costs were added to production cost instead of being separately recorded as ‘non-product’ output. These costs are actually environmental costs as they represent waste. Material Flow Cost Accounting (MFCA), a tool of EMA, was considered as an appropriate method to implement to accurately calculate non-product output costs. MFCA made managers aware of the true magnitude of their losses and inefficiencies of current technology by increasing the transparency of non-product output costs (environmental costs). MFCA was further used to benchmark non-product output costs against technological standards and best available technological standards to highlight the economic and environmental benefits of adopting CP techniques and technologies. Based on the findings, one recommendation is that the company should consider restructuring their conventional costing system and adopt an EMA system instead. The use of an MFCA model had been suggested. This model was used by the Economy, Trade and Tourism industry in Japan to identify non-product output and improve efficiency of production processes. In addition, findings revealed that the company should implement CP techniques in the short-term to ensure that boilers are functioning according to technological specification. This will result in economic and environmental benefits for the company. However, greater savings potential is available in the long-term, by changing current technology and adopting state-of-the-art technologies. This would, however, require greater investment needs of the company to taken into consideration during strategic decision making.

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

This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate how educational technologies like e-learning may benefit and improve the teaching and learning of Management Accounting at Unisa. Educators need to understand how students learn so that they can establish suitable learning strategies. Studies have shown that generally, e-learning applications are little used, sometimes because of inappropriate content and technologies. Other prohibitive factors are costs, poor or inadequate technology infrastructure and a shortage of human resources. On the strength of a comprehensive literature survey, a framework to address and manage challenging aspects of teaching and e-learning were developed. Problem areas and critical success factors were considered. The said framework ought to assist with organising complex issues and reveal parts that need further work. The utility of the framework was evaluated through a staged process. First, it was tested and evaluated through the model of a lecture. Secondly, both qualitative and quantitative surveys among university lectures and students were conducted to further confirm the applicability of the framework. Though the outcome of the validations were satisfactory, more research needs to be carried out over a longer period of time in order to determine the scalability of the framework and to remove any inconsistencies. Aspects of the framework could be used to incorporate ICTs, e.g. the use of spreadsheets and the Learning Village into communities of practice. / Hierdie navorsing poog om vas te stel hoe e-leer kan bydra tot kenniskonstruksie vir Bestuursrekeningkunde-studente aan die Universiteit van Suid-Afrika. Die navorsing is meer spesifiek ontwerp om vas te stel hoe opvoedkundetegnologieë soos e-leer die onderrig en leer van Bestuursrekeningkunde by Unisa kan bevorder en verbeter. Opvoeders moet verstaan hoe studente leer sodat hulle geskikte leerstrategieë kan ontwikkel. Studies toon dat e-leertoepassings normaalweg min gebruik word, soms omdat die inhoud en tegnologieë nie toepaslik is nie. Ander faktore wat dit belemmer, sluit in onkoste, swak of onvoldoende tegnologie-infrastruktuur en ’n tekort aan mensehulpbronne. ’n Raamwerk om die uitdagings van onderrig en e-leer te bestuur, is op grond van ’n omvattende literatuurstudie ontwikkel. Probleemareas en kritiese suksesfaktore is in gedagte gehou. Die genoemde raamwerk behoort van nut te wees vir die organisering van ingewikkelde kwessies en toon watter dele verdere werk vereis. Die bruikbaarheid van die raamwerk is deur middel van ’n stapsgewyse proses geëvalueer. Eerstens is dit getoets en geëvalueer op grond van ’n lesingsmodel. Tweedens is kwalitatiewe en kwantitatiewe meningspeilings geloods; sowel universiteitsdosente as -studente is versoek om die toepaslikheid van die raamwerk te bevestig. Alhoewel die uitkoms van die validasies bevredigend was, moet verdere navorsing oor ’n langer tydperk gedoen word om die skaleerbaarheid van die raamwerk te bepaal en enige teenstrydighede uit die weg te ruim. Aspekte van die raamwerk kan gebruik word om IKT’s, bv die gebruik van sigblaaie en die Learning Village, by praktyksgemeenskappe te inkorporeer. / Ucwaningo lufuna ukuthola ukuthi ngabe ukufunda nge-e-learning noma ngendlela yeelektroniki kungafaka kanjani esivivaneni ekwakheni ulwazi kubafundi be- Management Accounting eYunivesithi yeNingizimu Afrika noma i-University of South Africa. Ngokuqonde ngqo, ucwaningo ludizayinwe ukuthi luphenyisise ngkouthi amatheknoloji emfundo afana ne-e-learning angaba nenzuzo kanjani kanye nokuthuthukisa ukufunda nokufundisa kwi-Management Accounting eUnisa. Abafundisi kudingeke baqondisise ukuthi izitshudeni zifunda kanjani ukuze bakwazi ukuthola amasu afanele okufunda. Izinhlaka eziningi zocwaningo ezenziwe zibonise ukuthi ngokunabile, ama-application amaningi e-e-learning asetshenziswa kancane, kodwa ngesinye isikhathi lokhu kubangelwa wukuthi kusuke kunengqikithi engahambisani kahle ngokufanele kanye namatheknoloji angafanele. Ezinye izinto eziyizihibe, zindleko, ingqalasizinda ye-theknoloji yezinga eliphansi noma engenele kahle kanye nokusweleka kwabantu abawusizo. Ngokulandela imibhalo efundwe ngokujulile, kwenziwe uhlaka lokubhekana nokuphatha izinselele maqondana nokufunda nokufundisa kwase kwenziwa nge-e-learning. Kubonelelwe nemikhakhe enezinkinga kanye nokubhekana nezindawo ezinomphumela obambekayo nobalulekile. Uhlaka okukhulunywa ngalo kumele lusize ekuhleleni izinto eziyisixakaxaka kanye nokuveza izingxenye ezisadinga ukuthi kubhekwane nazo ukuzixazulula. Ukusetshenziswa kohlaka kuye kwahlolwa ngezinqubo ezinezigaba. Esokuqala isigaba, siye sathestwa kanye nokuhlolwa ngokusebenzisa imodela yesifundo. Esesibili isigaba, besingesokwenza ama-qualitative nama-quantitative survey kubafundisi baseyunivesithi kanye nabafundi, ukuqinisekisa ukusebenza kahle kohlaka. Ngisho noma ukubheka imiphumela yokuqinisekisa uhlolo ibiyenelisa, kusadingeka ukuthi kwenziwe olunye ucwaningo, esikhathini eside ukuze ukusetshenziswa kohlaka kuye ngokungezeleka ukubandakanya iningi (scalability), kanye nokuqeda izinto ezenza ukuthi kube nokwehluka-hluka nokungahambelani kahle ekusetshenzisweni (inconsistencies). Izingxenye zohlaka zingasetshenziswa ukwengamela ama-ICTs, isib. ukusetshenziswa kwama-spreadsheets kanye ne- Learning Village kulawo maqembu asebenzisa uhlaka. / Management Accounting / Ph. D. (Accounting Science)

One of the most critical challenges facing South Africa is the shortage of skills. The Financial Services Sector, of which banks form part, is also affected by this problem and this poses a risk in achieving the targeted Gross Domestic Product (GDP). The quality and level of education offered in South African Higher Education Institutions is perceived as being insufficient to that which is required in the industry and is a possible contributing factor towards the skills shortage problem. The study was motivated by the concerns raised by some scholars concerning the relevance of the management accounting syllabus as compared with the technical skills required in the banking industry. Investigating this is important as the Financial Services Sector, which includes the banking industry, is one of the largest employers of management accountants in South Africa and there is a paucity of research in this area. The aim of the study was to determine whether management accounting technical skills provided by an ODeL University in South Africa meet banking employers’ expectations. A qualitative research approach was used to conduct interviews with nineteen participants from three banks and ten academics from the ODeL University and includes a qualitative documentary analysis to review and analyse the study material for four management accounting modules and the mapping of the management accounting syllabus to the SAICA competency framework. The results reflect the data obtained from the interviews. The analysis of the interviews is organised under five main themes as follows: Function of management accounting within the banking sector; recruitment of graduates and development of management accounting technical skills; identified technical skills lacking in new graduates employed by banks; bank specific training at an ODeL institution (an academic perspective) and strategies to bridge the gap. The results of the analysis conducted on the management accounting study material from the ODeL University are presented in four categories; Costing, Financial Management, Accounting Data Processing and the SAICA Competency Framework. The results indicate that bank employers acknowledge the work achieved by higher education institutions in providing students with basic management accounting skills, which enable them to start working in management accounting positions in banks. However, bank participants were concerned with graduates’ inability to link theory with practical application and further confirmed that graduates lack a number of relevant technical skills. Academics confirmed that the management accounting syllabus does not give much attention to banks and other financial service industries; it is dominated by activities and case studies related to manufacturing industries. The analysis of the prescribed study material supports this and indicates that there are insufficient activities related to service companies and very few references to financial services sector entities. Several recommendations were made by participants which, inter alia include incorporating relevant activities and case studies into the management accounting syllabus and greater reciprocity between the banking industry and universities. This study contributes to the literature on management accounting technical skills’ relevance to banks and by extension, the financial services sector. It provides insights on the management accounting technical skills that are currently lacking in graduates. Additional areas warranting further research are also identified. / Omnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe. / Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe. / Finance, Risk Management and Banking / M. Ph. (Accounting Sciences)