Spelling suggestions: "subject:"0rganizational effectiveness measurement"" "subject:"arganizational effectiveness measurement""
21 |
Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax ServicesUnknown Date (has links)
Using tax accrual quality as a proxy for audit quality, I investigate whether
companies that significantly decreased APTS surrounding the effective date of the Public
Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax
Services experienced an improvement in audit quality after the change. Given the
specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes
with the assistance of APTS, I also investigate whether companies associated with tax
aggressive services are also more likely to experience an improvement in audit quality
following the reductions in APTS.
Results suggest an increase in audit quality due to a reduction in economic
bonding following APTS restrictions. Consistent with the economic bonding theory,
companies that significantly reduced APTS experienced a larger improvement in audit
quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a
significant increase in audit quality after the change compared to tax aggressive
companies that did not significantly reduce APTS. Moreover, companies considered
important tax clients by their audit firms that significantly reduced APTS did experience
a marginally greater increase in audit quality after the change compared to other
important tax clients that did not significantly reduce APTS.
Overall, my results indicate that the PCOAB 2006 restrictions were effective in
decreasing APTS and economic bonding, thereby leading to improved audit quality,
especially among companies associated with tax aggressive services. Accordingly,
concerns for loss of knowledge spillover seem to be minimal. There are few studies that
investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore,
my study fills this void by using a tax specific measure of audit quality, tax accrual
quality, to specifically examine the target of the restrictions— audit clients that are
associated with aggressive tax services. My study confirms and expands APTS,
economic bonding, audit quality, tax accrual quality, and tax aggressive research, and
also provides insight into and support for current policy debates concerning APTS and
tax aggressive services. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2017. / FAU Electronic Theses and Dissertations Collection
|
22 |
Examining the goals of small and medium enterprise owner-operationsNewby, Rick January 2006 (has links)
[Truncated abstract] The focus of this thesis is to investigate the meaning and measurement of business success for owner-operators of Small and Medium Enterprises (SMEs). Taking a first step towards a greater understanding of SME performance, the study develops an instrument specifically designed to measure the business goals and objectives of SME owners. This development is based on a combination of a: literature search; quantitative analysis of a secondary data set of the goals and expectations of Australian retailers; qualitative (focus group) study of West Australian SME principals; and quantitative (mail survey) study of West Australian SME principals. Both these primary data studies used SME principals from a wide variety of industries . . . Tests of the power of the SOS to account for differences in economic performance revealed that the SOS significantly increased understanding of variations in owner returns and profitability and had a limited capacity to explain differences in revenue growth and staff revenue productivity. SOS satisfaction was found to describe differences in owner-operators’ perceptions of business success significantly better than objective measures of economic return. It is expected that such knowledge will help subsequent research develop an understanding of how SME onwer-operators modify their expectations of economic return for the utility they gain from their working life.
|
23 |
Optimal objective achievement via balance of controlPienaar, Gideon Johannes 10 1900 (has links)
Thesis (MMil)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: Organisations need assurance that strategy is executed as planned and objectives are
met, when matching organisational capabilities with the opportunities in the market.
Control can give management such an assurance and is ultimately the responsibility of
management. It is not however only management that may be interested with proper
control in an organisation, all stakeholders wants some degree and form of control to
safeguard their interest in an organisation.
Management has a daunting task on their hands to ensure an organisation achieve its
objectives as effectively, efficiently and economically as possible, while keeping all
stakeholders informed and happy. Vast amounts of resources will be used to achieve
objectives and management needs to strike a balance between protection of these
resources and empowering employees to utilise these resources. A balance between
the control systems over the different resources must also be in place. Management
needs to have a balanced focus regarding the measurement of activities and behaviour
relating to specific objectives, due to the time, cost, quality and innovation effects of
control systems. A balance between costs and benefits of control systems must also be
obtained.
Control needs to be integrated as part of the management process to ensure optimal
achievement of objectives. A holistic approach towards control and the usage of a
sound control environment combined with relevant, organisational specific control
systems that are flexible can ensure balance of control. All employees of an
organisation have control responsibilities and must give inputs in the control process.
Employees must view control as an aid and not as a stumbling block, when trying to
achieve objectives. Management must be empowered and empower employees to
have the relevant knowledge regarding control and control systems that can be used,
when to use them and how to use them. These control systems must be continuously
improved to ensure sustained, optimal achievement of objectives. / AFRIKAANSE OPSOMMING: Organisasies benodig versekering dat strategie uitgevoer word soos beplan en dat
doelwitte bereik word, wanneer die organisasie se vermoë gepas word teen
geleenthede in die mark. Beheer kan vir bestuur so 'n versekering gee en is eintlik
bestuur se verantwoordelikheid. Dit is egter nie net bestuur wat belang kan stel in
voldoende beheer nie, maar alle belanghebbers soek 'n mate en vorm van beheer oor 'n
organisasie, om hul belange te beskerm.
Bestuur het 'n uitdagende taak op hande om te verseker dat doelwitte doeltreffend,
doelmatig en ekonomies bereik word, terwyl alle belanghebbers ingelig en gelukkig
gehou word. Groot hoeveelhede hulpbronne word gebruik om doelwitte te bereik en
bestuur moet 'n balans verkry tussen die beskerming van hulpbronne en die
bemagtiging van werkers in die aanwending van die hulpbronne. 'n Balans tussen die
beheer stelsels oor die verskillende hulpbronne moet ook in plek wees. Weens die tyd,
koste, kwaliteit en innovasie effek van beheer moet bestuur 'n gebalanseerde fokus hê
rakende die meting van aktiwiteite en gedrag betreffende spesifieke doelwitte. 'n Balans
tussen die kostes en voordele van beheerstelsels moet ook verkry word.
Beheer moet 'n ge-integreerde deel van die bestuursproses wees om optimale doelwit
bereiking te verseker. 'n Holistiese benadering rakende beheer en die gebruik van 'n
voldoende beheer omgewing, gekombineer met relevante, organisasie spesifieke
beheer stelsels wat buigsaam is, kan balans van beheer verseker. Alle werkers in 'n
organisasie het beheer verantwoordelikhede en moet insette verskaf in die beheer
proses. Werkers moet beheer as 'n hulpmiddel ag en nie 'n struikelblok nie, wanneer
doelwit bereiking nagestreef word. Bestuur moet bemagtig wees en werkers bemagtig
om oor die nodige kennis rakende beheer en beheer stelsels te beskik, watter beheer
stelsel gebruik kan word, wanneer om dit te gebruik en hoe om dit te gebruik. Die
beheer stelsels moet aaneenlopend verbeter word om volgehoue, optimale doelwit
bereiking te verseker.
|
24 |
The effectiveness of employee performance management system in a selected provincial department of the Western Cape South AfricaMafanya, Nosiphelele January 2015 (has links)
Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2015. / The main aim of this study was to assess the effectiveness of the PMS applied by the
SAPS, using the case of Nyanga Metropole. The primary objective of this study was to
assess the effectiveness of employee performance management systems at the SAPS,
in the Western Cape Province. The secondary objective of this study is to understand
and investigate challenges experienced by SAPS while the PMS is implemented. To
determine the existing practice and awareness of performance appraisal. To measure
cooperation and coordination among members and other partners which will therefore
assist in connecting jurisdictional tensions and prevent conflicts amongst members of
SAPS and the community. To recommend workable approaches for improving the
PMS, and suggest the performance management programmes that should be
implemented and monitored for support of the SAPS. The rationale for selecting
Nyanga was because it is a less developed location and also has a high poverty rate
and lots of crime, which lead to affecting police member’s performance. The study
employed mixed methods where data was triangulated between qualitative and
quantitative sources. Mixed methods research provides strengths that offset the
weaknesses of both quantitative and qualitative research. Mixed methods research
provides more evidence for studying a research problem than either quantitative or
qualitative research alone (Creswell, 2009: 12-13).
|
25 |
Investigating the link between performance and labour standards in the retail sector in South AfricaMfeka, Silungisele Yves January 2017 (has links)
Submitted in fulfillment of the requirements for Degree of Master of Management Sciences: Human Resource Management, Durban University of Technology, Durban, South Africa, 2017. / The study presented in this thesis is centred around three research questions: (1) How have labour standards changed in South Africa over time? (2) What is the relationship between labour standards and performance? (3) What is the causal direction of the relationship between labour standards and performance? In addition to these questions the study tests the hypothesis that there is a relationship between retail performance and labour costs. To address the research questions and to test the hypothesis the study empirically examines South African labour productivity and labour costs data covering the years 1970-2014. The study utilises 184 data points pulled from 1967 to 2014. Analysis is done using the linear regression method (OLS), Ordinary Least Squares and error correction time series model.
The study highlights the connectedness between productivity, performance and labour standards within the South African context. Productivity is used through-out the document as a proxy for performance. The findings show that labour costs drive (performance) in the retail sector. The study also showed that there is statistically significant and positive relationship between labour standards and performance. The policy implications of this study is prioritisation of incentives that are tied to labour standards that motivate employees in the retail sector. / M
|
26 |
An analysis of the framework for measuring parliamentary performance in South Africa (2004-2009)Mapolisa, Vuyani Welcome January 2010 (has links)
The aim of the study was to analyse the framework for measuring parliamentary performance in South Africa. The researcher wanted to assess the current system challenges and gaps for measuring performance of the Parliament of the Republic of South Africa with special reference to the core business of Parliament and to provide a performance management model and tools that can be adopted by Parliament to address the core business of Parliament challenges and problems. In this study, relevant literature was reviewed. The researcher dwelled on the concept of performance management, historical perspective, elements of performance management and benefits derived from the system. The critical issue that was discussed under this section was the comparison amongst countries. It was evident that there are countries that are measuring both administrative and political arm of government. The data collection instruments that were used were questionnaires and interviews. Questionnaires were distributed to The Secretariat to the National Parliament, Chief Directors, General Managers and Senior Managers. Interviews were held with Presiding Officers: Speaker, Deputy Speaker, Chairperson of Chairpersons, and Deputy Chairperson of Chairpersons, Chief Whips, Whips of Committees and Chairpersons of Committees. A thematic analysis was employed and the Statistical Package for the Social Sciences (SPSS) was used. After analysing the data, the researcher arrived at conclusions and thereafter suggested recommendations. The researcher proffered a model by examining different best models of the world and selecting some of those components. The model indicates performance outcomes, which are; accountability, responsiveness, representativity, transparency and impact as well as parliamentary mandates, which are the Constitutional mandates in a matrix.
|
27 |
The strategic value of the balanced scorecard in the networked economyTheunissen, Nico January 2007 (has links)
Thesis (D. Tech.) -- Central University of Technology, Free State, 2007 / Success in today’s competitive business environment demands innovative approaches. Organisations must be able to react effectively and make informed decisions in order to be in the best position to take advantage of collaborated business opportunities in the organisation’s external network.
The results of strategic decisions are affected by the strategic choices that are made and how successfully those objectives are implemented. In many cases the strategies have mediocre success or fail to achieve what they set out to do due to the failure to formulate and implement strategies that enhance the development of a sustainable competitive advantage in the long term.
The case study organisation, MultiChoice Africa (Pty) Limited, serves as an example in understanding the knowledge base imperative in utilising strategic management instruments such as Kaplan and Norton’s (1996a: 8-18, 224-292) Balanced Scorecard to guide leadership in creating real-time value, thereby creating a sustainable competitive advantage. Balanced Scorecards have largely been developed and applied to internal managerial purposes, though they are seldom used for external marketing.
The purpose of this research was to evaluate the strategic value of the Balanced Scorecard in the networked economy, utilising a case study design by following a phenomenological paradigm approach. The outcome was based on a pre- and postanalysis of the implementation of the Balanced Scorecard within the case study organisation, focusing on the perceived value towards overcoming the barriers to strategy implementation, developing a competitive advantage and sustaining this advantage. Sustainability was specifically defined and tested against the environment and ethical behaviour as the results indicated that a link exists between sustainable competitive advantage and the appropriate utilisation of the Balanced Scorecard.
Research results suggest that respondents appear to be enthusiastic and have started the process of transforming the organisation into a ‘Balanced Scorecard organisation’. The main advantages included an increased awareness of vision, linking operational tasks to strategic employees’ participation and flexibility. Shortcomings, on the other hand, included the perceived lack of contribution of the Balanced Scorecard to the final outcome as well as to the transformation process.
A number of limitations were evident in the design, deployment and utilisation of the Balanced Scorecard in overcoming the barriers to strategy implementation and how to gain a sustainable competitive advantage in the networked economy. Important aspects surrounding employees and stakeholders were also highlighted as the design of the case study organisation’s original Balanced Scorecard is based on its value chain. However, due to the networked economy and its implications for the organisation, the Balanced Scorecard architecture should be modified to make provision for a networked design. These modifications should incorporate additional constructs that need to be taken into consideration when creating larger networks and establishing collaborative communities of practice.
Key to the organisation’s future strategic value and intent is the successful implementation of change management (transformation) as a driver into the application of the Balanced Scorecard in the networked economy.
Insight gained was used to propose a theoretical model based on global business landscape demands, utilising new and innovative strategies and business model architectures that require the convergence of aggregated metrics of all role players in the borderless network, as outlined in the ‘Networked Balanced Scorecard’ theoretical model.
The theoretical model outlines how organisations can reform and integrate their Balanced Scorecards to support strategy formulation, implementation and control.
It therefore supports sustainable competitive advantage and is based on embracing components of competitive intelligence and collaboration in the networked economy.
It is thus suggested that organisations can no longer implement sustainable competitive advantage strategies in isolation, but need to focus on organisational development strategies that encapsulate the network concomitance structure and architecture, thereby attaining the new value proposition for strategic intent.
|
28 |
South Africa a sustainable future : performance indicators for government and businessLord, Richard 12 1900 (has links)
Study project (MBA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: This assignment tries to provide insight into the reasons required for the formulation of
sustainability performance indicators. It develops two sets of performance indicators for
government and business respectively, to be used in an attempt to create a sustainable South
Africa. It is approached in a very distinctive manner with two specific focus areas. Firstly, it
examines the requirements of government, as this allows for the creation of a foundation upon
which business can prosper, and examines the requirements with which to create this
foundation. Secondly, once a sound foundation is laid, this paper examines the requirements
of business that is believed to provide guidelines for shaping their sustainability. All this is done
against a backdrop of the principles of good governance endorsed both internationally and in
South Africa. / AFRIKAANSE OPSOMMING: Hierdie dokument probeer om lig te werp op die redes vir die formulering van prestasie
aanwysers vir volhoubare ontwikkeling, en struktureer twee stelle aanwysers vir die regering en
besighede, om hulle volhoubaarheid te ondersteun in Suid-Afrika. Daar is twee spesifieke
fokusareas. Eerstens word verwys na die regering, en die vereistes waarop die fondasie
gebou kan word waarop besighede kan floreer. Tweedens word gekyk na wat van besighede
verlang word om verder volhoubare riglyne te omhels. Dit word alles gedoen teen die
agtergrond van goeie regerings-en besigheidspraktyke, wat tans internasionaal en plaaslik
beoefen word.
|
29 |
Personal scorecards : a performance management model for aligning personal goals and objectives to organisational strategy within the Cape Town Fire and Emergency ServiceHenkin, S. M. M.(Stephen Maurice Michael) 12 1900 (has links)
Thesis (MPA)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: The City of Cape Town has adopted the Balanced Scorecard as an organisational
performance management system. Presently the system has only been implemented as
a pilot project in the top three management levels of the organisation. The question
then becomes one of how can individual obj ectives be aligned with the organisation's
strategic objectives in this scenario.
The purpose of this research is to propose a performance management model based on
the Balanced Scorecard that aligns individual goals and objectives to those of the
organisation. The study is in the form of a case study and specifically applies to the
City of Cape Town Fire and Emergency Service.
The foundation of the research is based on the creation of a sound theoretical base
relating to organisational and individual performance management and the Balanced
Scorecard. Once this understanding has been created the next step is to describe the
development and implementation of the Balanced Scorecard project within the Cape
Town context. This is the point of departure for the proposal of a Personal Scorecard
performance management model.
Data is to be collected via a process of semi-structured interviews and questionnaires.
The information gained during the interviews created the framework within which the
Personal Scorecard model was proposed. The questionnaire was used to pilot the main
component of the Personal Scorecard model, namely the objective setting process.
This created an opportunity to test the hypotheses made as the Personal Scorecard was
developed.
Once all of the components have been combined into the performance management
model this research will be concluded with the presentation of recommendations
relating to the knowledge gained during the model development process and
alternative applications for the Personal Scorecard will be discussed. / AFRIKAANSE OPSOMMING: Die Stad Kaapstad het die "Balanced Scorecard" as 'n organisasie prestasie
bestuursmeganisme aanvaar. Huidiglik is die meganisme net in die boonste drie
bestuurs vlakke van die organisasie in gebruik geneem. Die kwessie wat geantwoord
moet word is hoe individuele doelwitte met die van die organisasie versoen kan word
in hierdie spesifieke scenario.
Die doel van hierdie navorsing is om n prestasie bestuursmodel voor te stel wat op die
"Balanced Scorecard" gebaseer is en individuele doelwitte met die van die organisasie
versoen. Hierdie studie neem die vorm van 'n gevallestudie en is spesifiek gerig op
die Stad Kaapstad Brand and Nooddienste.
Die fondament van hierdie navorsing is gebaseer op die skepping van 'n sterk
teoretiese basis met verband tot organisasie- en individuele prestasie bestuur en die
"Balanced Scorecard". Die volgende stap is om die Balanced Scorecard ontwikkeling
en uitvoering projek van die Stad te beskryf. Hierdie word die vertrekpunt vir die
voorgestelde "Personal Scorecard" prestasie bestuursmodel.
Data word versamel deur middel van semi-gestruktureerde onderhoude en vraelyste.
Die inligting wat gedurende die onderhoude vesamel is het die raamwerk geskep
waarin die "Personal Scorecard" voorgestel is. Die vraelyste is gebruik om die hoof
bestanddeel van die "Personal Scorecard" model te loods namelik die
doelwitstellendemeganisme. Hierdie proses het die geleentheid geskep om die
hipotese wat gedurende die ontwikeling van die "Personal Scorecard" gemaak is, te
toets.
Na hierdie komponente gëintegreer is binne die prestasie bestuursmodel sal die
navorsing afgesluit word met aanbevelings gebaseer op die kennis wat gedurende die
modelontwikkeling proses versamel is en alternatiewe gebruike vir die "Personal
Scorecard" sal bespreek word.
|
30 |
A review of the alignment between the Integrated Development Plan and the performance management system of Capricorn District MunicipalityKhumalo, Ngwadeni Nompumelelo Yvonne 04 1900 (has links)
Thesis (MPA)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Local government in South Africa is mandated by legislation to develop an Integrated Development Plan (IDP) and a performance management system to direct and ensure the delivery of services to the communities that the municipalities serve. The implementation of performance management systems to plan, monitor and evaluate service delivery is not a new concept for the public sector. The development of the IDP and performance management system is an integrated process that requires municipalities to be able to align the planning, monitoring and evaluation processes. These processes should be undertaken to ensure that there is improved provision of service delivery. If planning processes fail to integrate performance management in the IDP and Service Delivery Budget Implementation Plan (SDIBP), monitoring and evaluation processes will not inform the affected municipalities on areas that must be improved to achieve better service delivery.
In South Africa the importance of implementing a performance management system that is aligned with the IDP is enshrined in local government legislation. The implementation of the legislation to realise alignment is achieved through a systematic approach that starts with the way in which a municipality is institutionally arranged to promote performance, as well as the processes of developing the IDP as set objectives, key performance indicators and targets, and undertaking monitoring and evaluation processes to measure whether the IDP objectives and key performance indicators are achieved.
The research is a case study reviewing the alignment of the IDP and performance management system of the Capricorn District Municipality (CDM). The study used purposive sampling and literature review to investigate the extent to which the IDP and performance management systems of CDM are aligned. The study recommends improvements that the CDM can implement to align the IDP and performance management system better based on the policy and legislative framework requirements for integrated development planning and performance management. It also suggests processes to develop the IDP and performance management system of the CDM and assesses the extent to which the CDM performance management system aligns with, and monitors and evaluates the IDP. / AFRIKAANSE OPSOMMING: Plaaslike regering in Suid-Afrika word deur wetgewing bemagtig om ‘n Geïntegreerde Ontwikkelingsplan [GOP] en prestasiebestuurstelsel te ontwikkel om rigting te gee en sodoende dienslewering aan die munisipaliteite wat hulle bedien, te verseker. Die implementering van prestasiebestuurstelsels om dienslewering te beplan, monitor en evalueer is nie ‘n nuwe konsep in die publieke sektor nie. Die ontwikkeling van die GOP en prestasiebestuurstelsel is ‘n geïntegreerde proses wat munisipaliteite in staat stel om die beplanning, monitering en evaluering in lyn met mekaar te stel. Hierdie prosesse moet onderneem word om verbeterde diensliewering te verseker. Indien beplanningsprosesse faal om prestasiebestuur te integreer met die GOP en die Dienslewering- en Begrotingsimplementeringsplan [DLBIP], sal monitorings- en evalueringsprosesse nie die betrokke munisipaliteit kan inlig rakende areas wat moet verbeter om beter dienslewering te bereik.
In Suid-Afrika is die belangrikheid om ‘n prestasiebestuurstelsel te implementer wat in lyn is met die GOP, vasgelê in plaaslike bestuur wetgewing. Die implementering van die wetgewing om inskakeling te realiseer word bereik deur ‘n sistimatiese benadering wat begin by die manier waarop ‘n munisipaliteit institusioneel gerat is om prestasie te bevorder sowel as die prosesse vir ontwikkeling van die GOP as ‘n stel vasgestelde doelwitte, sleutel prestasie indikators en teikens en dan die moniterings- en evaluasieprosesse om te meet of die GOP doelwitte en sleutel prestasie indikators wel behaal is.
Die navorsing is ‘n gevalle studie wat die integrasie tussen die GOP en prestasiebestuurstelsel van die Capricorn Distrik Munisipaliteit (CDM) ontleed. Die studie gebruik doelgerigte steekproewe en literêre oorsig om die omvang van integrasie tussen CDM se GOP en prestasiebestuurstels te ondersoek. Die studie beveel verbeterings aan wat die CDM kan implementeer om integrasie tussen die GOP en prestasiebestuurstelsel te verbeter, gebaseer op die beleid en wetgewende raamwerk vereistes vir geïntegreerde ontwikkelingsbeplanning en prestasiebestuur. Verder stel dit ook prosesse voor vir die ontwikkeling van die GOP en prestasiebestuurstelsel by CDM en bereken die omvang waartoe die CDM se prestasiebestuurstelsel inskakel met die GOP en dit ook moniteer en evalueer.
|
Page generated in 0.1681 seconds