The minibus taxi industry in South Africa is the most popular form of public transportation and is used by the majority of commuters. At least 65 percent of the country’s commuters make use of this mode of public transport while the rest travel by busses or trains. Although minibus taxis are the most convenient form of transportation the industry is however associated with various complaints from commuters, the media and society at large. Most of the complaints are about “violence or taxi wars”, “unsafe taxis” resulting in high accident rates and the manner in which minibus taxi drivers appear to drive, behave, over speed and overload taxis etc. All these complaints are directly related to minibus taxi drivers. The purpose of my research is to investigate whether or not all minibus taxi drivers are indeed behaving in these similar ways and whether it can hence be argued that they are all “children born from the same mother?” In the field, it was important to go beyond the stereotypes of South African minibus taxi drivers. My study focussed specifically on minibus taxi drivers in the Johannesburg – Randfontein route, which is about a forty five minute drive each way.

M. Tech. (Department of Accountancy, Faculty of Management Sciences), Vaal University of Technology. / The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and cheap transport and fighting poverty and unemployment. However, the recent COVID 19 pandemia restrictions has caused a sudden and movement of economic growth and competition has forced the minibus taxi industry to be competitive in all aspects. This has resulted in intense competition for minibus taxi owners. Minibus taxi owners are constantly in rivalry amongst themselves and with other public road transport providers. In early 1988, the minibus taxi industry started seeing an influx in the number of new minibus taxis and minibus owners. This influx created problems of competition within the industry and among minibus taxi owners. Due to the importance of this industry, this research study investigated whether minibus taxi owners in the Emfuleni Local Municipality apply selected management accounting principles in the management of their minibus taxi businesses. Selected management accounting principles in this study refers to cost volume profit analysis, cost structure, and budgeting. This research study followed a quantitative research design and a questionnaire was used to collect primary data from a census of 500 minibus taxi owners from the following five associations: Get Ahead Taxi Association (GATA), Vaal National Taxi Association (VNTA), Vanderbijlpark Taxi Association (VTA), Sharpeville to Vereeniging and Vanderbijlpark Taxi Association (SVVTA) and Civic Centre Taxi Association (CCTA) operating in the Emfuleni Local Municipality. Using descriptive statistical analysis to present the findings, the study used Statistical Package for Social Sciences Version 27. Findings obtained using an online questionnaire and printed questionnaire distributed revealed a lack of management accounting principles application among these minibus taxi owners. Furthermore, the minibus taxi owners do not apply cost volume profit analysis and most do not use budgets. However, it was found that some minibus taxi owners apply very basic cash budgeting through a pen-on-paper approach. It was also found that minibus taxi owners understand the application of cost structures. This research study recommends that minibus taxi owners should be offered training by skills sectors to apply the selected management accounting principles. The limitations of this research study included that the census was geogracial restrictions, level of education, and corona virus restrictions. Despite these limitations, the research study was able to fulfil its main objective by determining that majority of minibus taxi owners do not apply the selected management accounting principles.

Submitted in partial fulfillment of the requirements for the Degree of Doctor in Technology: Civil Engineering at Technikon Natal, 1998. / The Government of South Africa has recognised transport as one of its five main priority areas for socia-economic development. One of the Governments strategic objectives, as reflected in the white paper on National Transport Policy, is to promote the use of public transport with the goal of achieving a ratio of 80:20 between public transport and private car usage, as a long term vision. This is no easy task and in order to achieve this goal, an in depth analysis of the current transport situation is required. The structure and land-use patterns of most of the South African cities have forced the residents to be predominantly dependent on private transport, resulting in high car ownerships. Over the years, this has caused the traffic on the major links connecting the suburban areas leading to the city centres to be very high and some of them have already approached forced flow conditions during morning and evening peak periods / D