Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Text in Afrikaans / Health care has typical challenges and stress factors as employees deal with people in a very personal manner. This exclusively client-centred environment requires special skills from employees if they wish to perform well. In addition to excellent interpersonal and stress management skills, they need to be able to handle their own and patients' emotions well. These skills can be referred to as emotional intelligence competencies. Emotional intelligence is a relatively new concept with many possibilities if applied correctly. This study involves 114 employees, their colleagues and supervisors in two health-care organisations. The 360° Emotional Competency Profiler was used together with the internal performance evaluation scores, and statistical techniques such as t-tests and discriminant analysis were utilized. It was found that certain emotional intelligence dimensions and work performance are related to a certain extent. However, other factors also need to be considered if one wants to make predictions in this regard. / Die gesondheidsorgomgewing het unieke uitdagings en stresfaktore omdat werknemers op 'n baie persoonlike vlak met mense werk. Die uitsluitlik klientgesentreerde omgewing verg spesiale vaardighede indien werknemers goed wil presteer. Buiten uitstekende interpersoonlike- en streshanteringsvaardighede, moet hulle ook in staat wees om hulle eie en huile pasiente se gevoelens te kan hanteer. Hierdie vaardighede kan na verwys word as emosionele intelligensievaardighede. Emosionele intelligensie is 'n relatief nuwe konsep wat baie toepassingsmoontlikhede het indien dit reg aangewend word. Hierdie studie betrek 114 beskikbare werknemers en hulle kollegas en toesighouers in twee gesondheidsorgorganisasies. Die 360° Emotional Competency Profiler is saam met die interne prestasie-beoordelingstellings gebruik en daar is gebruik gemaak van statistiese tegnieke soos f-toetse en diskriminantontleding. Daar is bevind dat sekere emosionele intelligensie dimensies in 'n sekere mate 'n onderlinge verband toon met werksprestasie. Ander faktore moet egter ook in ag geneem word indien mens 'n voorspelling in hierdie verband wil maak. / Industrial and Organisational Psychology / MCOM (Industrial and Organisational Psychology)

This investigation was undertaken to explore an incentive system to maximize performance in an automotive manufacturing environment. The unit under study was a motor manufacturing company in the Eastern Cape in South Africa. The approach to this investigation was to start with a quantitative analysis to identify if there was a relationship between the incentive reward and employee satisfaction. This was to be done by correlation analysis between the Job Descriptive Index (JDI) and the performance related incentive reward (PBR) of the abovementioned company. The data was then used to develop an interview guide, which was used in a focus group study, to evaluate the current incentive system as a motivator of performance. The analysis of the qualitative interview data was to be done through the use of thematic analysis. Using a percentage based estimation per production line, 150 workers were selected from the 2100 shop floor workers. The Job Descriptive Index (JDI) questionnaires were used to measure the satisfaction index of the workers. The performance data was gathered from the company's incentive statistics over the past year, 2004. All other related data was obtained though thematic analysis by the researcher, who was interested to get the insiders' view. From the emic perspective, more data could be obtained by the researcher by probing with follow-up questions. After both the quantitative and qualitative procedures were completed, the results of the study were found to be much the same as those described in the reviewed literature. The quantitative analysis did not prove a significant correlation between incentive reward and satisfaction; and employees were most satisfied with work, supervision and co-workers and less satisfied with pay and promotion. The qualitative procedure (thematic analysis) highlighted that the current reward system was not motivating performance, but rather demoralised employees, as it was used as a punitive measure to encourage work attendance. The current system also confirmed the error made by many organisations, where the organization purely concentrates on motivating employees with extrinsic rewards and little thought is given to intrinsic recognition.

Text in Afrikaans / Performance management and performance appraisal plays a crucial role in developing human resources. In the social work profession the social work supervisor is the person responsible to appraise the performance of the social worker because of the excellent position to observe the job performance directly and consistently. The purpose of this study is to investigate how social work supervisors perform their supervisory functions and apply performance appraisal. The researcher used qualitative research for an exploratory and descriptive study. In-depth interviews were use as data collection method. The sample group was social work supervisors in the employment of the Western Cape Department of Social Development. Performance appraisal can be use to encourage professional growth and development of social workers. Performance appraisal is a supervisory duty and thus a component of administrative, educational and supportive supervision. It seems however that supervisors experience problems with performing supervision and to apply performance appraisal. / Thesis (M.A. (Maatskaplike Werk))

This dissertation has shown that public procurement regulation takes place through regulatory documents that mainly underwent a name change and that the only changes are found in the reporting framework. The South African government identified public procurement as an active instrument to achieve social and economic goals. To provide substance to this realisation, public procurement was taken up in the Constitution of the Republic of South Africa 1996. The constitution prescribes a procurement system that is fair, equitable, transparent, competitive and cost-effective. / Public Administration and Management / M. Admin. (Public Administration)

Small businesses growth and profitability is a national problem in South Africa (SA) and the Emerging Contractors (ECs) in the construction industry in Gauteng Province are no exception. The SA government expect ECs to become the main players in economic transformation and growth, job creation and income generation. However, ECs fail to live up to the expectations as some are characterised by low performance levels and are at risk of business closure. The purpose of this research is to examine the perceptions of Small Business Executives (SBEs) on determinants of business performance so that a performance model that could guide ECs within the construction business is developed. The researcher used a mixed approach to examine the perceptions of SBEs on determinants of ECs’ performance by applying both qualitative and quantitative research approaches. The population from which the sample was drawn comprised of 1890 urban based ECs registered with CIDB in the construction industry in Gauteng. Systematic random sampling was utilized and a sample size of 501 ECs was used. A structured questionnaire and interview guide were administered as the data collection instruments. A pilot survey was conducted where 2 key informants (SBEs) and 15 respondents (SBEs) were interviewed as representatives of ECs. A survey was used to assess the four hypotheses in the study. Content analysis was used to identify themes that emerged from qualitative data. The analysis of qualitative data demonstrated the perceptions of SBEs that financial factors, manpower, materials, machinery and equipment, project implementation, quality of work, legal and environmental and strategic planning were the main determinants that should be addressed when setting up and running construction businesses to reduce the negative impact on business performance. Based on the perceptions of SBEs, in quantitative, the univariate and multivariate statistical methods were performed to measure the level of significance between and among the performance determinants were tested at 5% confidence interval. Multiple linear regressions carried out based on the perceptions of SBEs identified strategic planning, project implementation and project performance as the most statistically significant factors in predicting the performance of ECs in Gauteng Province. The results from both qualitative and quantitative methods were synthesised and analysed through data transformation, typological development and case study analysis and the perceptions of respondents indicated a strong agreement between the qualitative and quantitative results. Based on multivariate results which were a result of the perceptions of SBEs, a performance prediction model was developed which is the core contribution of the study. The structure of the model, how it is used, its advantages and disadvantages were presented. The model provides a platform upon which ECs could predict performance and this would benefit ECs, clients, community and policymakers. In conclusion, the study established three significant determinants that include strategic planning, project implementation and project performance as highly relevant variables to improve construction business performance. Based on the perceptions of the respondents, the study recommends ECs to acquire and develop financial management skills that would enable them to understand and manage financial requirements that stakeholders such as financial institutions need in the areas of budgeting and cash flow management, bookkeeping knowledge, financial policies and controls and project pricing strategy. On the shortage of skills, the study recommends SBEs to take an initiative role in training employees, motivating and retaining competent workforce. The government need to establish technical colleges for training workers (apprenticeship) in order to equip them with appropriate industry knowledge, skills and experience. Lack of collateral security was widely reported by most SBEs and the study recommends the formation of a sector bank that would support emerging contractor businesses. / Business Management / D.B.L.

It is generally acknowledged that the share price of listed companies is not usually a true reflection of the value imbedded in the said companies. The main purpose of this study is to explore the correlation between selected performance measurement tools, namely Return on Equity (ROE) and Economic Value Added (EVA®), and the share price of companies listed on the Johannesburg Stock Exchange. The study is a quantitative one as it uses data extracted from McGregor BFA database to investigate the relationship between the variables studied. Correlation and linear regression analyses were used in determining such relationships. This study found that there is a synergy in using ROE and EVA® as performance measurement tools and that their interaction explains 8.06% of the movement in the share price of listed companies, all things being equal. Hence it is recommended to identify and study possible synergies between other performance measurement tools. / Management Accounting / M. Phil. (Accounting Sciences)

The purpose of this study was to explore employee perceptions of performance appraisal in two public Technical Education Vocational Entrepreneurship and Training (TEVET) institutions located in the Southern Province of Zambia. This study followed a quantitative research approach using the census method to obtain data. Seventy-three (73) participants out of a total population of 129 at varying employment levels consented and participated in the study. A 59 item self-administered questionnaire was administered to obtain responses. The main conclusion from this study was that employees held positive attitudes about performance appraisal. The study found that the performance appraisal system was integrated into institutions’ culture and that the respondents were satisfied with the performance appraisal process and that 68% of the respondents agreed that the performance system in their institution was fair. However, concerns about the low frequency of appraisal meetings were noted. The frequency of performance evaluation on how well the employees were meeting their targets was mostly once in a year. This called for urgent attention by the management of the institutions to ensure that at least two appraisals were conducted in a year. The study also found evidence of rating standards varying from supervisor to supervisor. The study recommended that supervisor training in rating formed part a continuous process. These findings and the recommendations in this study are expected to be of benefit to the principals and supervisors in the institutions. The findings of the study contributed to the knowledge in the field of education management and leadership by providing empirical evidence about employee’s perceptions about performance appraisal in the two public TEVET institutions in Zambia. / Educational Leadership and Management / M. Ed. (Educational Management)

This study investigates the impact of motivations, personal values and managerial skills of managers on the performance of Small and medium enterprises (SMEs) in South Africa. The failure rate of SMEs in South Africa is very high and it is of great importance to investigate the factors that can impact on the performance of SMEs. Financial and non-financial methods were used to measure SMEs performance. Data was collected through self-administered questionnaires. Exploratory factor analysis was used to improve the research problems and enhance the validity of the research. Data analysis for this study includes descriptive statistics, Pearson correlation and regression analysis. Reliability was tested using the Cronbach‟s Alpha while validity was ensured by using a statistician and by pre-testing the research instrument in a pilot study.