Submitted in fulfilment of the requirements for the degree of Doctor of Technology: Information Technology, Durban University of Technology, Durban, 2015. / Agile approaches have proliferated within the software development arena over the past decade. Derived mainly from Lean manufacturing principles, agile planning and control mechanisms appear minimal and fluid when compared to more traditional software engineering approaches. Scrum ranks among the more popular permutations of agile. Contemporary literature represents a rich source of contributions for agile in areas such as practice guidelines, experience reports, and methodology tailoring; but the vast majority of these publications focus on the individual project level only, leaving much uncertainty and persistent questions in the multi-project space. Questions have recently been raised, by both academics and practitioners alike, concerning the ability of Scrum to scale from the individual project level to the multi-project space. Program management is an area encompassing practice and research areas concerned mainly with harmonizing the existence of competing simultaneous projects. Existing literature on program management essentially perceives projects as endeavours that can be carefully planned at the outset, and controlled in accordance with strong emphasis placed on economic and schedule considerations. This complexion seems to be mostly a result of well-established and ingrained management frameworks like Project Management Institute (PMI), and is largely at odds with emerging practices like Scrum. This disparity represents a gap in the literature and supports the need for deeper exploration. The conduit for this exploration was found in two South African software development small to medium sized enterprises (SMMEs) practicing Scrum. The practical realities and constraints faced by these SMMEs elicited the need for more dynamic program management practices in support of their quest to maximize usage of limited resources. This thesis examines these practices with the aim of providing new insights into the program management discourse in the context of Scrum software development environments. The research approach is qualitative and interpretive in nature. The in-depth exploratory case study research employed the two software SMMEs as units of analysis. Traditional ethnographic techniques were commissioned alongside minimal researcher participation in project activities. Activity Theory honed the data analysis effort and helped to unearth the interrelationships between SMME characteristics, program management practices, and Scrum software development. The results of the data analysis are further refined and fashioned into eleven knowledge areas that represent containers of program management practices. This is the product of thematic analysis of literature and data generated from fieldwork. Seeing as the observed practices were highly dynamic in nature, concept analysis provided a mechanism by which to depict them as snapshots in time. As a theoretical contribution, proposed frameworks were crafted to show how program management practices might be understood in the context of organizations striving towards agile implementation. Furthermore, representations of the mutually influential interfaces of SMME characteristics and Scrum techniques that initiate the observed fluid nature of program management practices, are brought to the fore.

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)

Submitted in compliance with the requirements for the Masters Degree in Technology: Business Administration, Durban University of Technology, Durban, South Africa, 2016. / This study explores South African Fast Moving Consumer Goods (FMCG) SMME manufacturers’ need for innovation to achieve growth in KwaZulu-Natal (KZN). South Africa suffers from a high rate of unemployment, with an official unemployment rate estimate of 24.7% (Statistics South Africa, 2013). This high rate of unemployment in South Africa is partly attributed to the failure rate of SMMEs, which is between seventy and eighty percent. Small enterprises encounter greater barriers than medium-sized and large enterprises in accessing finance for innovation, commercializing new ideas and expanding their businesses. The study was exploratory and quantitative in nature. Questionnaires and interviews were used to gather data. The questionnaires were distributed personally and with the help of a research assistant to the business sites of the respondents. The respondents comprise 120 FMCG SMME manufacturers in KZN, who were selected by means of a non-probability sampling method. The results obtained identified a number of factors influencing innovation for FMCG SMME manufacturers to achieve growth. The influencing factors include a lack of financial skill and knowledge; high cost or complex procedures to register or defend patents; a lack of information on the part of employers on how to satisfy consumers’ interest; a lack of technological know-how and human capital problems; difficulty in accessing finance for research and development; government laws and regulations; new entrant threats and protocols; and a lack of product brand name. / M

The objectives of this study were to evaluate the viability and sustainability of preferential procurement in the metals and engineering sector. Preferential procurement is one of the seven elements of Broad–Based–Black Economic Empowerment (BBBEE) and seeks to encourage companies to procure goods and services from black empowered suppliers. The Broad–Based–Black Economic Empowerment Act was legislated in 2004 as an improvement on the previous Black Economic Empowerment (BEE). The objective of these legislations was to increase participation of previously disadvantaged groups in the mainstream economy. BEE was deemed to be narrow because it focused exclusively on ownership and management control. BBBEE was enacted to broaden the number of beneficiaries and included five other elements, namely: Employment Equity, Skills Development, Preferential Procurement, Enterprise Development and Socio–economic Development. The two companies that engage in preferential procurement should benefit from the relationship and value should be created in the process. Companies should not procure from black suppliers for accumulating points on the generic scorecard. Black–owned suppliers should provide service and products of the highest quality standards that meet customer requirements. The questionnaire that reflects on the objectives of this study was drafted and circulated to black–owned suppliers for completion. The suppliers were asked to comment on statements that reflect on capacity, profitability, working relationship and continuity. The results show that the SMMEs have capacity to perform according to specification of customers. The area of concern was the difficulty for SMMEs to maintain the current preferential status. This is a risk that needs urgent attention. This needs further in–depth study and analysis. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

The objectives of this study were to evaluate the viability and sustainability of preferential procurement in the metals and engineering sector. Preferential procurement is one of the seven elements of Broad–Based–Black Economic Empowerment (BBBEE) and seeks to encourage companies to procure goods and services from black empowered suppliers. The Broad–Based–Black Economic Empowerment Act was legislated in 2004 as an improvement on the previous Black Economic Empowerment (BEE). The objective of these legislations was to increase participation of previously disadvantaged groups in the mainstream economy. BEE was deemed to be narrow because it focused exclusively on ownership and management control. BBBEE was enacted to broaden the number of beneficiaries and included five other elements, namely: Employment Equity, Skills Development, Preferential Procurement, Enterprise Development and Socio–economic Development. The two companies that engage in preferential procurement should benefit from the relationship and value should be created in the process. Companies should not procure from black suppliers for accumulating points on the generic scorecard. Black–owned suppliers should provide service and products of the highest quality standards that meet customer requirements. The questionnaire that reflects on the objectives of this study was drafted and circulated to black–owned suppliers for completion. The suppliers were asked to comment on statements that reflect on capacity, profitability, working relationship and continuity. The results show that the SMMEs have capacity to perform according to specification of customers. The area of concern was the difficulty for SMMEs to maintain the current preferential status. This is a risk that needs urgent attention. This needs further in–depth study and analysis. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

There has been few research studies aimed at investigating strategy in small businesses. The current study sought to contribute to small business management and help small businesses attain success as they are important in any economy. Furthermore to close the gap as a response to the call for research in what people actually do when strategising. The following study explored the strategising practices of small business managers from the accommodation sector and the tools they use when strategising. A total of 12 interviews were conducted during the period 2014-2015 in the Tshwane metropolitan area. The findings of the study show that small business managers strategise although not in the way proposed by literature which may reveal that strategy-as-practice may be more appropriate for small businesses. The findings also show the tools that small business managers use in strategising. The research will serve as a contribution to the current challenges facing small businesses in the practice of strategic management or lack thereof in the managing of small businesses to ensure success. / Business Management / M. Com. (Business Management)

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)

The emergence of cloud computing is influencing how businesses develop, re-engineer, and implement critical software applications. The cloud requires developers to elevate the importance of compliance with security policies, regulations and internal engineering standards in their software development life cycles. Cloud computing and agile development methodologies are new technologies associated with new approaches in the way computing services are provisioned and development of quality software enhanced. However adoption and use of agile and cloud computing by SMMEs in South Africa is seemingly constrained by a number of technical and non-technical challenges. Using Grounded Theory and case study method this study was aimed at exploring the development of a framework for agile methodologies to promote the adoption and use of cloud computing services by SMMEs in South Africa. Data was collected through survey and in-depth interviews. Open, Axial and Selective coding was used to analyse the data. In tandem with its main objective the study, besides exploring the development of the envisaged framework, also generated and made available valuable propositions and knowledge that SMMEs in South Africa using agile development methodologies can use to work better with cloud computing services in the country without compromising on software quality. The findings of this study and the emerging insights around the development of the framework, which in itself also constitutes an important decision making tool for supporting adoption and use of cloud computing services, are a substantial contribution to knowledge and practice in the ICT field of information systems in South Africa / Information Science / D. Phil. (Information Systems)

Asians and expatriate Africans have been prominent in the SMME economy of South Africa. This work seeks to establish reasons for the growth and competitiveness of SMMEs run by these groups compared to those operated by local citizens. Reasons for this competitiveness are gleaned from existing literature and presented in accordance with the Perren model which attributes the growth of SMMEs to the owner’s motivation, expertise in managing growth, access to resources, and demand. In this work, the Perren model was first applied to Asians and Lebanese in East and West Africa to set a foundation for comparison with the South African situation. This work concluded that it is the four interim growth drivers acting together that cause competitiveness of Asian- or expatriate African-owned SMMEs. Policy recommendations to improve competitiveness of SMMEs owned by local citizens are then suggested at the end. / Economics / M. Com. (Economics)

Bibliography: leaves 116-138 / Bibliography: leaves 116-138 / The purpose of this research study was to examine the impact of institutional constraints, management competencies, strategic and structural constraints on the performance of black-owned small, medium and micro-sized enterprises (SMMEs) in City of Tshwane Metropolitan Municipality (CTMM). A quantitative survey was conducted using the probability sampling (N=353) of the black-owned SMMEs in CTMM. The Pearson’s correlational analysis was used to determine the relationship between institutional constraints, management competencies (as composite sets of human resources, financial resources and information resources), strategic and structural constraints, and the performance of the business (as composite sets of financial growth and organizational growth). The results indicated a negative relationship between the dependent variables and independent variables. The item analysis, dimensionality analysis, confirmatory factor analysis and structural equation modelling were performed to determine the factor structure of all the independent and dependent variables, the results yielded a good fit of all the measurement models. These findings may provide new practical knowledge for the financial and non-financial institutions to consider the position of black-owned SMMEs when they design policies, which add to the theoretical knowledge in the SMMEs sector. / Business Management / M. Comm. (Business Management (Finance))