This qualitative study set out to investigate the extent to which the Balanced Scorecard (BSC) has been implemented for service delivery by South African Metropolitan Municipalities. The Ekurhuleni Municipality, City of Johannesburg (CoJ) and City of Tshwane (CoT), which together form the Gauteng Metropolitan Municipalities (GMMs), were used as multiple cases for this study. A good performance management system should cover activities relevant to the adoption of a performance measurement tool such as the BSC, which was developed by Kaplan and Norton in 1992. These two authors published a framework integrating different components of performance management and measurement system, namely strategy, vision, mission, objectives, measures, targets and strategic initiatives. In short, the BSC framework is the key for its successful implementation, which is evaluated according to the achievement of targets. The problem addressed in the study was the lack of a proper performance management system, as well as the poor design and inappropriate manner of implementing the BSC by the GMMs. The objectives of the study were to examine principal elements such as performance management activities, performance measurement framework, design and implementation of the BSC following the original framework developed by Kaplan and Norton (1992), as well as its impact on the outcomes of service delivery performance. Objectives, measures, targets and initiatives were the core elements for evaluating the municipalities’ performance management, as well as their implementation of the BSC. Moreover, the attainment of targets was the key for examining performance outcomes or the impact of the BSC on service delivery performance. In order to reach the above-mentioned objectives, a literature and document review, including municipalities’ policies and annual reports, were conducted for collecting relevant data. This review involved content analysis, and data were presented in the form of tables and charts. Finally, credibility, transferability, dependability and conformability were used to measure the validity and reliability of the findings. The results showed that the performance management (PM) activities of the GMMs were not adequate for implementing the BSC. Naturally, the selection of measures and targets was catered for through the policy of the Ekurhuleni Municipality, as well as the City of Johannesburg (CoJ). However, the setting of objectives, selection of measures, and setting of targets were all part of the performance management framework of the City of Tshwane (CoT). The BSC was intended to be used as a performance measurement framework for the Metropolitan Municipalities of Johannesburg and Tshwane. Nevertheless, the instrument was poorly implemented by these municipalities. Although the BSC was not adopted by the Ekurhuleni Municipality, the principal activities integrated into the BSC framework were implemented for its service delivery. In addition, during the 2011-2012, 2012-2013 and 2013-2014 financial years, the achievement status of targets was not determined for the Ekurhuleni Municipality. This was also the case for the CoT during 2011-2012. However, the full-achievement, non- achievement, partial-achievement and over-achievement of targets were well defined for the City of Johannesburg during all three financial years under study. In the same way, such finding was indicated only for the two last financial years for the City of Tshwane. The findings of the study indicated that the implementation of the BSC within the Metropolitan Municipalities of Johannesburg and Tshwane did not comply with its original framework. This is due to the lack of an adequate performance management system, which in turn affects performance measurement. Before adopting a performance measurement framework, there should be an appropriate performance measurement system in place to ensure its success. Consequently, future research should focus more on the investigation of standard requirements for measuring performance, especially in the public sector. / Management Accounting / M. Phil. (Accounting Sciences)

Thesis (MTech (Engineering))--Cape Peninsula University of Technology, 2008 / While there is a standard for quality and environmental auditors, there is no local or international standard for food safety auditing, which means auditors from different certification bodies can use their own discretion when auditing food establishments. There is a requirement to investigate the quality of work performed by South African food safety auditors. in order to establish whether they do in fact add value when conducting registration and certification audits. This is also an indication of the importance of improving and maintaining a high standard of food safety in the food services industry. The overall concept of food safety in South Africa IS clearly not defined. understood by only a few consumers, and not widely accepted. Research has shown that food retailers in South Africa in general do not believe food safety auditors are competent. In the wake of the Sudan Red scare two years ago. a long awaited food safety initiative was launched in February 2006. The scare pertaining to a carcinogenic food dye. which found its way into spices on local supermarket shelves, mobilized food industry role players to improve food safety standards. Under the auspices of the Consumer Goods Council of South Africa (CGCSA), the body responsible for establishing best practices and implementation standards, Food Safety South Africa (FSSA) will enable an organization to determine the exact nature and extent of possible and actual problems along the food supply chain. The key objectives of this research study are to determine whether one food certification standard is needed in South Africa and to assess the value added by the food auditors to their clients. Social research will be conducted within the ambit of the dissertation, with case study serving as research method. Both quantitative and qualitative research paradigms will be used to gather data for the research survey in support of the research question. forming the crux of the dissertation which reads as follow: "How can food safety auditors increase value added to the audit process in food environments in South Africa?"

Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2013. / In 1994, the South African government introduced low-cost housing construction through Reconstruction and Development Programme. The programme was intended to improve the quality of lives of the country's citizens. Many communities across the country benefited from the programme. However, concerns regarding the quality of low-cost housing produced through this programme have been raised. The programme has produced low-cost housing with many structural defects such as gaping wall cracks, roof leaks, unstable roof, water penetration and seepage. To protect the beneficiaries of low-cost housing against the inferior workmanship, unsuitable material and inappropriate construction methods, building standards and regulations have been introduced. The low-cost housing inspectors have been given power to enforce and ensure that the building standards and regulations are followed and met by low-cost housing contractors. Regardless of the measures, the programme still produces low-cost housing built with many structural problems. Hence, the researcher has conducted a research to assess the effectiveness and adequateness that inspection process contributes to quality assurance in low-cost housing construction projects in the Metropole. The findings of the research provided an overall low-cost housing inspectors' experience in the construction industry, education, training, knowledge, roles and responsibilities and the perception of the low-cost housing inspectors on the current housing inspection. The primary conclusion of this research suggest that the low-cost housing inspectors lack training in housing inspection, are not aware of their roles and responsibilities and lack knowledge in building standards and regulations. This resulted to failure to enforce and ensure that the contractors comply with building standards and regulations during the low-cost housing construction projects in the Metropole. The primary recommendations are to establish a standard continuous training and education for low-cost housing inspectors. Provide courses and training to improve the level of knowledge of building standards and regulations by low-cost housing inspectors and review the roles and responsibilities of low-cost housing inspectors and establish awareness of them among the affected parties.

This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.

This study explores the potential for critical pedagogical innovation to expand student learning activity, meaning making and learning agency of first year undergraduate students. The study is located in a larger critical project. Rather than looking to support ‘unprepared’ students to better adapt to the current culture of higher education, the larger critical project looks to the generative potential of new students to elaborate the structure of higher education itself over time. The study emanates from a process of reflective self-critique of one higher education institution in South Africa serving a student population with little access to educational advantage. The emerging critique was located at the interface of institutional practice, student learning activity and the meaning making processes mediating the two domains. This critique gave birth to the pedagogical innovation at the centre of this study. The pedagogical innovation took the form of an activity system, with three sets of pedagogical tools mediating the system: tools to expand the learning practice of students, symbolic tools to expand the critical meaning making toolkit available, and tools designed to build a new learning community better aligned with interactive learning activity. This study is an intervention case study, theoretically grounded in the work of activity and socio-cultural theorists. The pedagogy was embedded within a semester long credit-bearing core course for entering first year students. The study follows the experience of the 652 students participating in the 2010 pilot experience. Upwards of 70% of students suggest that their reading (76%) and writing (71%) practice had changed by the end of the course. Over 80% indicated that the course made them better readers (85%) and writers (84%.) Students suggest that they read and write more and enjoy reading and writing more. They suggest that as motive expanded, activity of reading and writing expanded, complimentary activity expanded (e.g. expression and critical engagement), and participation across a number of domains expanded. Students with less historical access to educational advantage made stronger claims about the pedagogical toolkit than students with more access to educational advantage. This study suggests that under the right conditions, critical pedagogy focusing on student learning activity and meaning making can expand learning practice and meaning making of first year undergraduate students, contributing to an expanding claim on learning agency. It tentatively suggests that this type of learning architecture is well aligned for appropriation of students with less access to historical socio-educational learning privilege, but remains sensitive to the situated nature of historic disadvantage (for example, in campus sites.) The study points to the specific potential of three toolkits: toolkits to mediate expanded learning activity, toolkits to expand meaning making, and toolkits designed to directly reconstitute the learning community itself. The study concludes by extracting some lessons for critical pedagogical innovation serving first year studies into the future. It points to the importance of the domain of learning activity and meaning making, and suggests the kind of changes within the culture of higher education required to better unleash innovation in this area. It points to the generative potential of methods that better combine students and lecturers within pedagogical innovation processes. The study concludes by pointing to the relatively unoccupied area of critical research, whereby the work to expand the learning activity of first year students is aligned to the potential of students to elaborate the structure of higher education itself over time. The study points to three specific research areas: research building stronger pedagogical tools for first year students; research to better understand the critical meaning making project of students; and research to better understand the transformation of the pedagogical inheritance within higher education.

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

Text in Afrikaans / Die doel van die studie was om 'n model te ontwikkel vir openbare bibiioteekdiensiewering in 'n ontwikkelende land met 'n multikulturele samelewing. Die kernprobleem was om die teoretiese fundering van dienslewering en die toepassing daarvan in die praktyk te ondersoek. Die eerste subprobleem was om die eienskappe van 'n professie en professionele dienslewering te ondersoek. Die eienskappe van die professionalis/bibiiotekaris wat leiding aan die gebruiker moet gee, is geidentifiseer. Sleutelelemente is: outonomie (gekoppel aan deskundigheid en opieiding), 'n altruistiese diensorientasie en funksionele diens (volgens professionele riglyne en standaarde) aan alle groepe in die gemeenskap, ongeag sosiale kias. Die tweede subprobleem was om die doelstellings en funksies van die openbare biblioteek en die roi van gebruikersleiding daarin te ontleed. Daar is gevind dat diensleweringsfunksies in die teorie swak gefundeer is. 'n Kategorisering is voorgestel wat onderskei tussen ondersteuningsfunksies, diensleweringsfunksies en bestuursfunksies. Gebruikersleiding is geidentifiseer as oorkoepelende begrip en kernelement van alle diensleweringsfunksies wat gerig is op die optimalisering van die waarde van inligting tot beswil van die samelewing. Die derde subprobleem was om die ontstaan van 'n diensbegrip in die openbare biblioteek te beskryf en paradigmaverskuiwings uit te wys. Professionele riglyne, beginsels en standaarde, is ontleed. Afleidings is gemaak oor 'n heersende diensbegrip en rol van die openbare biblioteek. Daar is bevind dat die riglyne vir die identifisering van gebruikersgroepe en hulle behoeftes asook diensleweringsfunksies ontoereikend is. 'n Kategorisering van potensiele gebruikersgroepe en hul behoeftes is gedoen en 'n model vir openbare biblioteekdiensiewering ontwikkel om die leemte in teoretisering te vul. Die model onderskei 'n diensparadigma van dienslewering aan alie individue en groepe in die gemeenskap en missie van ontwikkeling; die primere doeiltelling opvoeding; beginsels van gemeenskapskontak; behoeftebepaling en toegang lot inligting; diensfunksies en uitreikaktiwiteite; die professionalis-klientverhouding; wetgewing, organisatoriese strukture en omgewingsfaktore. Die model is in 'n vraelysopname in die Suid-Afrikaanse openbare biblioteekpraktyk getoets. Daar is bevind dat die doelsteliings nagestreef en diensfunksies toegepas word. Die grootste probleme word in organisatoriese strukture en finansiering ondervind. Hierdie sake moet dringend aandag kry om die gestelde missie, naamlik om 'n wesenlike rol te speel in die ontwikkeling van die hele Suid-Afrikaanse samelewing, te verwesenlik. / The purpose of the study was to develop a model for public library service rendering in a developing and multicultural society. The core problem was to investigate the theoretical foundation of service rendering and the application thereof in practice. The first subproblem was to examine the characteristics of a profession and professional service rendering. The characteristics of the professional/ librarian who has to provide guidance to the user were identified. Key elements are: autonomy (linked to expertise and training), an altruistic service orientation and functional service (according to professional guidelines and standards) to all groups in the community irrespective of social class. The second subproblem was to analyse the aims and functions of the public library and the role of user guidance in it It was found that service rendering functions are not theoretically well grounded. A categorisation is proposed which distinguishes between supporting, service rendering and management functions. User guidance is identified as an umbrella concept and core element of all service rendering functions which is directed at optima/isirtg the value of information to the benefit of society. The third subproblem was to describe the origins of a service concept in the public library and to expose paradigm shifts. Professional guidelines, principles and standards were analysed. Conclusions were drawn about a predominant service concept and the role of the public library. It was found that guidelines for the identification of user groups and their needs as well as service rendering functions are inadequate. A categorisation of potential user groups and their needs was compiled and a model for public library service rendering was developed to bridge the gap in XXtheorisation. The model distinguishes a paradigm of service to all Individuals and groups in the community and a developmental mission; the primary aim of education; service principles of community networking, needs assessment and information access; service functions and outreach activities; the professionalclient- relationship; legislation, organisational structures and environmental factors. The model was tested in South African public library practice by means of a questionnaire survey. It was found that aims are pursued and service functions are applied. The greatest problems are experienced In organisational structures and financing. These issues must be urgently addressed to realise the public library's declared mission, namely to play a substantial role in the development of the South African society as a whole. / Information Science / D. Litt. et Phil. (Information Science)

Using the University of Durban-Westville as an illustrative case study, the study examines quality assurance policies and their implementation in the South African higher education system. The scope of the study covers a wide-ranging analysis of discourses underpinning quality assurance and a focused analysis of institutional policies. As one of its central aims, the dissertation investigates the tension between quality assurance as it is conventionally understood and quality assurance conceived as continuous organizational improvement based on the principles of total quality management. The study has two fairly distinct dimensions: a literature survey focusing on global trends and practices, and an empirical investigation focusing on the University of Durban-Westville. The literature study looks global systems, trends and practices, and provides a suitable point of departure for a contextual analysis of quality management in the South African higher education system. Relying on a questionnaire and semi-structured interviews as research instruments, the study's empirical component investigates the attitudes and perceptions of academic managers at UDW towards national and institutional quality assurance policies and mechanisms. The study's findings all point to a preference for a decentralised system of quality management with the government playing a peripheral monitoring role rather than a central policing role . This study also demonstrates that the distinction between academic development and quality assurance is a spurious one and should only be made for analytical purposes. / Educational Studies / M.Ed. (Educational Management)

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))