PhD (Xitsonga) / MER Mathivha Centre for African Languages, Arts and Culture / Ku va tiko ra Afrika-Dzonga ri simekile mfumo wa xidemokirasi hi 1994 swi vile mhaka yo saseka na ku va ndzhuti wa Vantima wu vuyiseriwa evutshan’wini bya wona. Mfumo wa xidimokirasi wu katsa na timhaka ta ndzingano wa tindzimi. Ndzavisiso lowu wu kanerile timfanelo ta tindzimi ni matimba ya tindzimi tin’wana hi ku langutisa ndhawu ya Xitsonga exikarhi ka tindziminyingi ta Afrika-Dzonga. Ndzavisiso lowu wu tirhisile maendlelo ya nongonoko wa swivutiso ku hlengeleta mahungu ya nkoka. Lawa i maendlelo ya swivutiso yo tsala kunene. Hi maendlelo lawa machudeni yo ringana makumembirhi lawa ya endlaka lembe ro hetelela ra Xitsonga na lama endlaka masitasi ya Xitsonga eyunivhesiti yin’we eAfrika-Dzonga va nyikiwile maphepha ya swivutiso kutani va hlamula hi ku tsala. Mulavisisi u kotile ku kuma mahungu eka machudeni mayelana na mavonelo ya vona ya ndhawu ya Xitsonga exikarhi ka tindziminyingi ta Afrika-Dzonga. Eka ndzavisiso lowu maendlelo ya nkoka na wona ma tirhisiwile. Wonaya tirhisiwile ku kombisa mavonelo ya vatekaxiave hi ku ya tlhantlha na ku ya hlamusela hi ku enta.Maendlelo ya nxopaxopo wa switsariwa ya tirhisiwile. Hi maendlelo lawa mulavisisi u anamisile miehleketo ya yena hi ku hlaya tibuku, tipholisi na milawu leyi khumbaka timhaka ta ririmi. Ndzavisiso lowu wu tirhisile thiyori ya ‘the universality and relativity of human rights, leyi yi boxaka leswaku timfanelo ta munhu hi leti munhu a nga na tona hikuva munhu i munhu. Hi ku kongomisa, timfanelo ta munhu i masungusungu ya vumunhu. Ndzavisiso lowu i wa nkoka hikuva wu ta endla leswaku vavulavuri va tindzimi leti nga na matimba lamatsongo va tiva timfanelo ta vona.Tlhandlakambirhi, vavulavuri va tindzimi leti nga na matimba lamatsongo na vona va ta titwa leswaku ririmi ra vona i ra nkoka exikarhi ka tiko ra tindziminyingi. Hi nga dlayiseta hi ku vula leswaku vavulavuri va Xitsonga hi ku kongomisa eka ndzavisiso lowu, va ta kota ku swi vona leswaku na vona va na lunghelo mayelana na vukorhokeri na nhluvukiso wa ririmi ra vona. / NRF

PhD (African Studies) / Department of African Studies / Vanhu vo tala va vile xiphemu lexi endleke leswaku ndzavisiso lowu wu humelela. Ndzi khensa nghamu na vana lava va ndzi hlohloteleke no ndzi seketela hi mianakanyo. Ndzi tata ku khensa eka vatswari lava va nga phuphu ya mina. Vamakwerhu lava a va ndzi khutaza eka gondzo leri a ri nga olovi, kambe va ri olovisa leswaku ndzi kota ku rhelela. Ndzi ri, xandla eka henhla xin’wana xandla! Eka wena mudzaberi wa thesisi leyi, Dokodela Chauke M.T, namuntlha ndzi dya mihandzu leyi u tikarhateke swinene hi ku chela manyoro u cheleta yi kala yi vupfa. U bile comana swikwembu swi kala swi huma kutani namuntlha ndzi thwasile hikuva nyongwa se ndzi yi khomile hi mavoko ya mina. Dokodela Babane M.T na wena u vile mupfuneti wa mudzaberi hi vutshembeki. Tatana Maluleke (Ngwenya) Tinyiko na vapfuneti va wena hi tlhelo ra ku thayipa xitsariwa lexi wa khensiwa. Hakunene u ngwenya. Sesi Kudakwashe Chirobe, nseketelo na mitirho ya wena eka vuhumelerisi bya thesisi leyi swi khenseka hi xiheri (Zvakanaka shamwari!). buti Respect Mlambo na wena sesi Kudakwashe migingiriko ya n’wina ya ku ya hala na hala ku tiyisisa leswaku xitsariwa lexi xi tixaxametisa na swilaveko swa xihofisi swi tswarile mihandzu leyinene. I vanyingi lava hoxeke xandla ehenhla ka ndzavisiso lowu, ndzi ba mandla ndzi vuyelela eka n’wina hinkwenu handle ko mi hlaya hi mavito. Ndzi tlangela ku humelerisiwa ka mafumelo ya xidemokirasi laha Afrika-Dzonga. Swi ta va swi nga hetisekangi eka mina ku va ndzi vulavula hi xidemokirasi xa Afrika-Dzonga loko vito ra Dokodela Rolihlahla Mandela ri nga boxiwangi. Hi un’wana wa tinghanakana ta valweri va ndzingandzingano wa tindzimi eka swin’wana swa swona. Ingi moya wa yena wu nga wisa hi kurhula swinene. Eku heteleleni, ndzi khensa Muvumbi tanihileswi masungulo ya vutlhari ku nga ku chava Yehovha. Hi yena loyi a ndzi tsetseleleke no ndzi hletela ku kondza ndzi gwaza. / NRF

Text in English with abstracts in English, Sesotho, isiZulu and Afrikaans. Translated titles in Sesotho, isiZulu and Afrikaans / In the thesis, I critically examine the art acquisition policy of the Unisa Art Gallery (UAG) during and after apartheid in South Africa. The Unisa Art Gallery acquisition policy (UAGAP) is investigated against the transformation imperatives as informed by national policies on arts and culture. I take the view that the process of art acquisition does not exist outside of the sociopolitical discourse. Although the thesis is registered in the subject of Art History, the research adopts a multidisciplinary approach as it straddles the domains of visual art and cultural policy. Therefore, its focus on acquisition policy requires a combination of methodologies that can accommodate the intended research objectives. The study is based on the hypothesis that the collecting of art and acquisition policies are still untransformed from the Eurocentric paradigm of thought. I adopt Afrocentricity and decoloniality as theoretical frames of analysis. University museums are public cultural institutions, and the South African Constitution guarantees the right to culture. Therefore, the reluctance of public institutions to uphold the imperatives demonstrates a level of resistance to transformation. In the study, I investigate circumstances that influence the positive or negative way the UAGAP seemingly responds to the socio-economic and political imperatives of national policies in post-apartheid South Africa. Data analysis shows that there is no explicit relation between the White Paper on Arts, Culture and Heritage (WPACH) (DAC 1996) and the UAGAP. Another finding is that artworks collected in the past were mainly informed by epistemologies which were predominantly Eurocentric, whereby especially the black society has little or no say in the development of university museum policies. Lastly, the perception of arts practitioners is that the pace of transformation of university art collection policies is slow. The findings give rise to a recommendation that government should go beyond “the arms-length approach” (Deacon 2010) in the transformation of arts institutions, and intervene. Another recommendation is that unless the government White Papers are translated into law, they will continue to be ignored by public institutions. / Kule thesisi, ngiphenya ngendlela egxekayo ukutholakala komsebenzi wobuciko. Umgomo omayelana nokutholwa komsebenzi wobuciko kwisikhungo Sombukiso Wobuciko saseNyuvesi yaseNingizimu Africa (Unisa Art Gallery) ngesikhathi sombuso wengcindezelo nangemuva kwesikhathi sombuso wengcindezelo eNingizimu Africa. Umgomo omayelana nokutholakala kwemisebenzi yobuciko yesikhungo Sombukiso Wobuciko eNyuvesi yaseNingizimu Africa uphenywa kubhekwe kwezinto ezinhle ezilethwa yizinguquko njengoba lokhu kugunyazwa yimigomo yezwe kwezobuciko kanye namasiko. Ngithatha umbono othi uhlelo lwezokutholakala kobuciko alwenzeki ngaphandle kwemithelela yezenhlalakahle yabantu kwezepolitiki. Yize ithesisi ibhaliswe kwisifundo soMlando weZobuciko, ucwaningo lwamukela indlela equkethe izifundo eziningi njengoba le thesisi ifinyelela emikhakheni yomsebenzi wobuciko obukwayo kanye nakumgomo wosiko. Ngakho-ke, impokophelo yale thesisi kumgomo wokutholakala komsebenzi wobuciko ifuna inhlanganyela yezindlela zokuhlaziya ezingaxuba phakathi izinhloso zocwaningo eziqondiwe. Ucwaningo lususelwa kwihayiphothesisi/isihlambiselelo esithi imigomo emayelana nokuqoqwa kwemisebenzi yobuciko kanye nokutholakala kwemisebenzi yobuciko ayikaguquki kwizimpande zemibono yaseNtshonalanga/yaseYurophu. Ngamukela imibono egxile kubu-Afrika nemibono eqeda ubukoloni njengezinhlaka zemibono yokuhlaziya. Izikhungo zokugcina amagugu asenyuvesi zingamaziko wamasiko omphakathi, kanti uMthethosisekelo waseNingizimu Afrika unikeza ilungelo lokwenza usiko. Ngakho-ke, ukuba manqikanqika kwamaziko ombuso ukuphakamisa ubuhle bamasiko ngokuhlukahlukana kwawo njengokomgomo kukhombisa izinga lokunqaba ushintsho. Kulolu cwaningo, ngiphenya izimo ezinomthelela phezu kwendlela enhle noma embi uhlelo lwe-UAGAP elibonakala libheka ngayo nezindaba ezimayelana nenhlalakahle yabantu kwezomnotho nakwezepolitiki, ezindabeni zemigomo yezwe esikhathi sangemuva kombuso wengcindezelo eNingizimu Africa. Ukuhlaziywa kwedatha kukhombisa ukuthi abukho ubudlelwane obubonakalayo phakathi kwe-White Paper kwezoBuciko, ezamaSiko kanye nama-Gugu (WPACH) (DAC 1996) kanye nohlelo lwe-UAGAP. Okunye okutholakele ukuthi imisebenzi yobuciko eqoqwe esikhathini esedlule beyincike kakhulu kuma-ephistemoloji ebegxile kwingqubo yase-Yurophu/yaseNtshonalanga, kanti-ke, umphakathi ompisholo ikakhulu akukho nokuncane noma akukho ongakukhuluma mayelana nemigomo yokuthuthukiswa kwezikhungo zokugcina ubuciko bamagugu. Okokugcina, umqondo wabasebenzi kwezobuciko uthi izinhlelo zezinguquko zemigomo yokuqoqwa kwemisebenzi yobuciko emanyuvesi zihamba ngonyawo lonwabu. Ulwazi olutholakele kucwaningo luphakamisa isinqumo sokuthi uhulumeni kufanele asebenze ngomgomo owodwa “the arms-length approach” (Deacon 2010) kuhlelo lwezinguquko kumaziko obuciko, bese angenelele. Esinye isinqumo ukuthi ngaphandle kokuthi ama-White Paper kahulumeni ashicilelwe abe wumthetho, amaziko ombuso azoqhubeka nokuwashaya indiva. / Mo polelotheong eno, ke tlhatlhobile pholisi ya phitlhelelo ya botsweretshi ya Lefelo la Botsweretshi la Unisa (UAG) ka tsela ya tshekatsheko ka nako ya, le morago ga tlhaolele mo Aforikaborwa. Pholisi ya phitlhelelo ya Lefelo la Botsweretshi ya Unisa (UAGAP) e batlisisiwa e bapisitswe le ditlhokego tsa phetogo jaaka di kaelwa ke dipholisi tsa bosetšhaba tsa botsweretshi le setso. Ke akanya gore tirego ya phitlhelelo ya botsweretshi ga e diragale kwa ntle ga puisano ya politiki ya loago. Le fa e le gore polelotheo e kwadisitswe mo setlhogong sa Hisetori ya Botsweretshi, patlisiso e tsaya boitlhagiso jwa melebomentsi jaaka fa e paraletse mo mefameng ya botsweretshi jwa pono le pholisi ya setso. Ka jalo, go tota ga yona pholisi ya phitlhelelo go tlhoka motswako wa mekgwa e e ka amogelang maikemisetso a patlisiso a a lebeletsweng. Thutopatlisiso e ikaegile ka tshitshinyo ya gore dipholisi tsa kokoanyo le phitlhelelo ya botsweretshi di sa ntse di sa fetoga go tswa mo mogopolong wa setso sa Yuropa. Ke tsaya boikaego jwa Aforika le tloso ya bokoloniale jaaka letlhomeso la tiori la tokololo. Dimusiamo tsa diyunibesiti ke ditheo tsa setso tsa setšhaba, mme Molaotheo wa Aforikaborwa o sireletsa tshwanelo ya setso. Ka jalo, go belaela ga ditheo tsa setšhaba go tsweletsa ditlhokego go bontsha go kgaratlha kgatlhanong le diphetogo. Mo thutopatlisisong, ke batlisisa mabaka a a tlhotlheletsang mokgwa o o siameng gongwe o o sa siamang o go lebegang e kete UAGAP e tsibogela ka ona ditlhokego tsa ikonomiloago le sepolitiki tsa dipholisi tsa bosetšhaba tsa Aforikaborwa ya morago ga tlhaolele. Tokololo ya data e bontsha gore ga go na kgolagano e e tlhamaletseng magareng ga Pampiritshweu ya Botsweretshi, Setso le Ngwaoboswa (WPACH) (DAC 1996) le UAGAP. Phitlhelelo e nngwe ke ya gore ditiro tsa botsweretshi tse di kokoantsweng mo nakong e e fetileng di ne di ikaegile bogolosegolo ka diepisetemoloji tse di neng di na le phekeetso e kgolo ya setso sa Yuropa, moo tota setšhaba sa bantsho se nang le tshwaelo e e seng kalo gongwe se se na tshwaelo epe mo go tlhamiweng ga dipholisi tsa dimusiamo tsa diyunibesiti. Kwa bokhutlong, kakanyo ya badiragatsi ba botsweretshi ke gore kgato ya diphetogo ya dipholisi tsa kokoanyo ya botsweretshi jwa diyunibesiti e bonya. Diphitlhelelo di baka katlenegiso ya gore puso e tshwanetse go dira go feta “molebo o o sa gateleleng taolo gongwe tekanyetso” (Deacon 2010) mo diphetogong tsa ditheo tsa botsweretshi, mme e tsereganye. Katlenegiso e nngwe ke ya gore kwa ntle ga gore Dipampiritshweu tsa puso di fetolelwe go nna molao, ditheo tsa setšhaba di tlaa tswelela go di ikgatholosa. / In hierdie tesis ondersoek ek die kunsaankoopbeleid van die Unisa Kunsgalery (UKG) tydens en ná apartheid. Die kunsaankoopbeleid van die Unisa Kunsgalery (KABUKG) word volgens die nasionale transformasiebeleid oor kuns en kultuur beoordeel. Kunsaankope staan na my mening nie los van die sosiopolitieke diskoers nie. Ofskoon hierdie tesis onder die vak Kunsgeskiedenis ingeskryf is, word ʼn multidissiplinêre benadering gevolg aangesien die navorsing die terrein van die visuele kunste en dié van kultuurbeleid bestryk. Om die navorsingsdoelwitte te behaal, is ʼn kombinasie van metodologieë dus nodig. Die studie berus op die hipotese dat die versameling van kunswerke en die aankoopbeleid steeds Eurosentries gerig is en nie getransformeer het nie. Ek neem Afrosentrisiteit en dekolonialiteit as teoretiese ontledingsraamwerke. Universiteitsmuseums is openbare kultuurinstellings en die Suid-Afrikaanse Grondwet waarborg burgers die reg op kultuur. Openbare instellings se onwilligheid om die opdragte uit te voer, dui op ʼn weerstand teen transformasie. Ek verken die omstandighede wat bepaal hoe die KABUKG ná apartheid op die sosioëkonomiese en politieke opdragte reageer. Die dataontleding toon dat daar tussen die Witskrif oor Kuns, Kultuur en Erfenis (WKKE) (DAC 1996) en die KABUKG geen verband bestaan nie. Voorts is bevind dat kunswerke wat in die verlede aangekoop is, oorwegend Eurosentries was. Buitendien het swart mense tans weinig of geen seggenskap in universiteite se museumbeleide. Ten slotte is die tempo waarteen universiteite se aankoopbeleide transformeer volgens kunspraktisyns uiters traag. Daarom word op grond van die bevindings aanbeveel dat die regering sy armlengtebenadering (Deacon 2019) tot die transformasie van kunsinstellings laat vaar, en ingryp. As witskrifte nie wet gemaak word nie, sal openbare instellings aanhou om hulle te ignoreer. / Arts and Music / D. Phil. (Art)

Abstracts in English, Swahili and Southern Sotho / The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement. / Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa. / Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso. / Public Administration and Management / D. Litt. et Phil. (Public Administration)

The relevance or irrelevance of dividend payments has been the topic of much discussion for the past eight decades. The primary objective of this study was to determine the relationship between dividend policy and agency problems of financial services companies listed on the (JSE). Dividend Policy and the Agency Theory underpinned the study. Secondary data of sampled listed financial companies for the period 2005-2016 was sourced from IRESS database. Data was analysed using EViews version 9. The results revealed that the presence of institutional ownership resolves the asymmetry information problems, and, reduces the need to pay dividends. The results also revealed that 54.69% of JSE listed companies under the financials’ services sector practise dividend decisions. The results further revealed that the dividend payout ratio is positively correlated with ROE and LEV, and negatively correlated INST, DIRS and FOREIGN variables. The results confirmed the existence of agency problems on listed financial services companies. / Ukubaluleka okanye ukungabaluleki kokuhlawula izahlulo bekusoloko kusisihloko sengxoxo kumashumi asibhozo eminyaka edluleyo. Injongo ephambili yesi sifundo yayikukufumanisa ulwalamano phakathi komgaqo nkqubo wezahlulelo neengxaki zobumeli (ubuarhente) beenkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho nezidweliswe kwiJohannesburg Securities Exchange (JSE). Izisekelo zesi sifundo nguMgaqo Nkqubo Wezahlulo (Dividend Policy) neNgcingane Yobumeli (Agency Theory). Iqela lesibini ledatha yeenkampani ezidwelisiweyo kwiminyaka ye-2005– 2016 yafunyanwa kwiqula leedatha elaziwa ngokuba yi-IRESS database. Idatha yahlalutywa ngokusebenzisa isixhobo sohlalutyo iEViews version 9. Iziphumo zadiza ukuba ubukho babanini kwiziko loshishino buyazisombulula iingxaki zonxibelelwano olungalingani kakuhle kwaye kuyasicutha isidingo sokuhlawula izahlulo. Kwakhona, iziphumo zadiza ukuba ama-54.69% eenkampani ezidweliswe kwiJSE, phantsi kodidi lweenkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho, enza izigqibo zezahlulo. Iziphumo zaphinda zadiza ukuba intlawulo yezahlulo ihambelana kakuhle neenqobo zeROE neLEV, kanti azihambelani neenqobo zeINST, ezeDIRS kunye nekuthiwa ziFOREIGN. Ezi ziphumo zangqina ukuba kukho iingxaki zobumeli/ubuarhente kwiinkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho / Bonnete le go se be bonnete ga ditefelo tša letseno e bile hlogo ya ditherišano tše dintši mo mo dingwagasome tše seswai tša go feta. Nepo ya motheo ya thuto ye ke go ela kamano gare ga pholisi le mathata a dikhamphani tša ditirelo tša Matlotlo tšeo di lego lenaneong la Johannesburg Securities Exchange (JSE). Pholisi ya Ditseno le Teori ya Etšensi ke motheo wa thuto ye. Datha ya magareng ya dikhamphani tša mašeleng tšeo di lego lenaneong la paka ya 2005–2016 e be e hwetšagala go tšwa go lenaneo la datha la IRESS. Datha e sekasekilwe go šomišwa EViews version 9. Dipoelo di utullotše gore go ba gona ga bong ka gare ga sehlongwa go rarolla mathata a tshedimošo ya go se lekalekane, le go fokotša nyakego ya go lefa mašokotšo. Dipoelo le tšona di tšweleditše go re diperesente tše 54.69 tša dikhamphani tšeo di lego lenaneong la JSE ka fase ga ditirelo tša sekgao sa go phethagatša diphetho tša mašokotšo. Dipoelo di tšwetša pele go utulla go re ditekanyetšo tša ditefelo tša mašokotšo du sepelelana gabotse le ROE le LEV, le go sepelelana gannyane le INST, DIRS le FOREIGN. Dipoelo di netefatša go ba gona ga mathata a Etšensi ao a ngwadilwego lenaneong la dikhamphani tša ditirelo tša mašeleng / Abstracts in English, Zulu, Sepedi / Business Management / M. Com. (Business Management)