Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.

D.Phil. / The spate of large-scale financial misconduct across the globe, sparked interest, and concern regarding moral conduct in organisations. The impact of the immoral actions proved to be devastating for many companies, especially for the financial sector. These entities spend a lot of time and effort managing threats from external sources, such as clients and terrorist. Less focus is placed in reducing fraud from within. Conforming to the regulations however, increases strain on companies to comply with the guidelines. This compliance consumes a lot of an organisation’s resources such as time and money. Little focus, if any is placed on the psychological component of governance, namely, the moral intelligence of employees and on understanding the human contribution to corporate governance and immoral actions. Human Resource practitioners are not doing enough to understand this dynamic, specifically the role of moral intelligence, underlined by the moral decision-making process. From a theoretical point of view, the study was aimed at understanding the moral domain from a more integrated, broad-based approach, including the moral dynamic as a form of intelligence. From a practical point of view, the need for more reliable and scientific information on moral conduct served as driver for the study. This investigation included the examination of the construct moral intelligence as part of the multiple intelligence theory, understanding the moral decision-making process as part of moral intelligence, identifying an underlying set of universal moral principles as foundation for moral decision-making in business, and analyzing patterns of covariability between moral reasoning and moral competence as part of the decision-making process. The study was conducted in a large South African financial institution with a sample size of 466. The Moral Judgment Test was preferred as measure for moral reasoning and moral competence, while the EQ Map and Psychomatrix Spirituality Inventory (PSI) measured emotional and spiritual intelligence respectively. Results revealed support for Kohlberg’s stages of moral development. There was evidence that the use of post-conventional stages of moral reasoning increased moral competence, which is the consistency between reasoning and action. There was further statistical support for differences in moral reasoning and moral competence when compared with selected demographical variables. The various statistical operations provided information for the calculation of risk-ratios, aimed at identifying individuals prone to immoral action. This data is useful when selecting and promoting individuals in the bank. As a result of the qualitative information and quantitative data, an amalgamation of the various approaches produced an integrated model on moral intelligence. It is envisaged that this will contribute to understanding true moral intelligence as a broad approach. Various theoretical and practical conclusions are reached, and recommendations and limitations are discussed.

M.Comm. / All over the world, retailers are finding themselves in an ever-increasing competitive market. Opportunities to differentiate oneself from other retailers are diminishing by the day. This situation also applies to the South African retailers. The fact that the local industry has been isolated from the international arena does not engender a lesser competitive situation. Isolation only implies a certain lag behind the rest of the world in terms of technology and the application thereof. The South African retailer finds himself between two main threats, i.e. from local rivals as well as the possibility of foreign investments. Within this environment, the retailer has to find means to distinguish itself from competitors. The question which springs to mind is - Which focus areas and/or competitive advantages are available for a South African retailer to differentiate himself in today's extremely competitive market? This dissertation aims to provide insight into this question. The aim of this dissertation is to identify those critical success factors which are paramount to the long-term survival of retailers in South Africa. The structure set out in Figure 1-1 will be applied and used as the starting point. These will then be evaluated against inputs received from major role players in this industry.

M.Comm. / The vision, values and critical success factors incorporated in the balanced scorecard (BSC) have to support the organisational strategic goals. The Learning and Growth Perspective, the foundation of the BSC, assesses organisational capital, information capital and the skills and capabilities of the Research and Innovation Support Advancement (RISA), a division of the National Research Foundation (NRF). This allows the organisation to gain insight into and understanding of what is effective and which learning and growth systems need changing. The RISA’s balanced scorecard (BSC) does not demonstrate how the Learning and Growth Perspective addresses the organisational strategic objectives. In this study, the researcher wished to identify the critical success factors (CSFs) of the Learning and Growth Perspective of RISA so as to achieve its strategic objectives. A cross-sectional, survey-based research approach was adopted. The questions formulated examined the CSFs in five critical areas of the Learning and Growth Perspective namely, information technology, leadership, organisational culture, human resources management and talent management. Two critical success areas, namely talent management and HRM were identified as having an impact on the Learning and Growth Perspective of RISA. In addressing these areas, the organisation will be able to align its organisational capital, information capital and human capital with its overall strategy.

M.Tech. (Construction Management) / The aim of the study was to assessment of the critical success factors of joint ventures in the South African construction industry. The study strived to further establish the benefits and sustainability of contractor joint ventures between established contractors and small and medium contractors in the industry. In undertaking the study, primary data relative to contractor joint ventures was obtained by means of an administered questionnaire to one hundred and twelve (112) contractor representatives in the South African construction industry that had partaken or had an involvement in a joint venture project, to both the established and small and medium contractors. The findings indicate that multiple factors lead to the successfulness of contractor joint ventures, among these however, the main factors found to be efficient planning, commitment, trust, communication and comprehension. Other findings included the main benefits of both emerging and established contractor as well as the factors that can be used to measure the success of joint ventures. The research limitations can be said to include the fact that the study focused only on contractors that had previously taken part in a joint ventures project in Gauteng.

D.Tech. (Homoeopathy) / In South Africa, the full time training for Homeopathy consists of a five year Masters Degree programme offered at two tertiary institutions; the University of Johannesburg and Durban University of Technology. An outcome of training states that graduate homeopaths must have competency in establishing a private practice. Graduates in homeopathy invest a minimum of five years, but not uncommonly in excess of seven years before graduating, which has considerable time and cost implications. Research has shown that most graduates struggle to establish viable private practices but unfortunately there is a lack of theoretical or research-generated knowledge available to help address the problem. The purpose of the study is to develop a model to facilitate success when establishing a Homeopathic private practice in South Africa. A theory-generating, qualitative, phenomenological research design that was exploratory, descriptive and contextual was used. The sampling method was purposive, using snowball sampling. The methodology utilised the four step strategy for theory and model development as indicated by Chinn and Kramer (2011). The interviews of eighteen participants, from five provinces in South Africa, who run successful homeopathic practices were transcribed and analysed using Rapley (2011:274-275) and Creswell (2013:193-225) analysis for phenomenological studies and Tesch’s inductive, descriptive coding approach (in Creswell, 1994:155-156). Four themes emerged from the data. In theme one, participants experienced initial start-up anxieties which were exacerbated by a perceived lack of practical experience and they indicated their ability to build expertise and self-confidence through the mobilisation of external and internal resources. In theme two, participants experienced challenges inherent in establishing a new practice and expressed how they developed innovative homeopathic practices by means of diversification, differentiation and service excellence. iv In theme three, participants experience that inter and intrapersonal competencies and professional integrity contribute to generating patient trust and word of mouth referrals. In theme four, participants experience the need to mobilise self-support in order to mitigate pressures associated with creating a successful practice. From the data the central concept was identified as ‘the need to facilitate the personal and professional competencies in homeopaths which lead to the establishment of successful private practices’. This was then conceptualised and together with the theoretical definitions and relationships, forms the foundation of a model to facilitate success when establishing a homeopathic private practice in South Africa. The model is graphically represented and described. Guidelines for the implementation of the model, which unfolds in three phases, namely undergraduate, new graduate and maintenance phase, are given. The model is evaluated according to the criteria given by Chinn and Kramer (2011) and deemed to be clear, simple, general, accessible, and important to homeopaths. In addition to being a frame of reference for graduate homeopaths in South Africa, information gained can potentially be used to augment Homeopathic training. The theory generated from the study can form the foundation for further research in this, or related fields.

Success in business is for the most part defined in financial terms and, because of this, business operations are almost entirely, if not entirely, directed to this end. The principle behind this rationale has been informed by the thought that the best contribution businesses can make to social justice is to focus on the bottom line. By appealing to enlightened self-interest and the high premium people place on freedom, neoliberal economists like Milton Friedman and Friedrich Hayek argue that maximising profits is necessarily socially responsible. And, moreover, that not to pursue this end is socially irresponsible. Social responsibility is the ultimate justification that thinkers such as Friedman and Hayek appeal to when claiming that the business of business is to maximise profit. Yet this position is internally inconsistent. The position is ultimately justified by what is socially just but this means that in fact social justice, and not profit-making, ought to be the end of business. I shall argue that taking this commitment seriously involves rejecting the idea that the aim of business is to maximise profits. This is not to say that businesses should not make profits, rather it implies that this feature is not what ultimately makes them successful. The central contribution of this project is to resolve the contradictions embedded in the traditional approach to business by arguing that the primary aim of business is the promotion of social justice. To this end success in business needs to be redefined so that it reflects the achievement of its ultimate ends and not simply its instrumental means (profit) to the realisation of these aims. We ought then to revise our fundamental assumptions about the structures and policies that are necessary for business to achieve its real end of social justice.

Nohria, Joyce and Roberson, a trio of academics in the United States, wrote an article in the July issue of the Harvard Business Review in 2003 entitled "What Really Works". For several years they had studied the management practices of 160 companies in the United States with a view to determining what made certain companies consistently successful. They found that the most profitable companies in their study were not successful because they utilised the latest management tools and techniques, but rather that they had a strong grasp of business basics. Companies outperformed their industrial peers, because they excelled at what they called the four primary management practices - Strategy, Execution, Culture and Structure. These practices were supplemented by a proficiency in any two out of four secondary practices - Talent, Innovation, Leadership and Mergers and Partnerships. They called this winning combination the 4 + 2 Formula for business success. The purpose of this thesis is to determine whether competence in these management practices applies in the Third World. The study will concentrate on four companies representing the printing industry in Bulawayo, Zimbabwe. Zimbabwean companies are faced with a number of unusual obstacles that do not exist in First World free market economies. This study will attempt to examine the nature of the obstacles faced and how each company deals with them. It will determine whether the management practices outlined by Nohria et ai, are valued to the same degree in the Zimbabwean context, and how far they contribute to profitability.Because of the pace of change in Zimbabwe, the research will focus on the period 2003 - 2004 and evaluate another management practice - change management. The forces of change can often be so radically negative, that if companies are not adequately prepared, they may face imminent collapse. Change management, the process of anticipating, reacting to and driving forces of change, has become a vital competency. Without it, the prospects of profitability and success in the Zimbabwean environment are slim. For this reason, this management practice will be given the same focus as those eight discussed by Nohria et al.

The Republic of South Africa (RSA) became a democracy when the African National Congress (ANC) came to power in 1994. However, more than twenty years after the apartheid era, the people of the RSA are highly politicised and society still shows an extremely high level of inequality in income that is aggravated by the lack of formal job opportunities in the country. Disturbingly, early-stage entrepreneurial activity in the RSA declined from 7.8 percent in 2008 to 5 percent in 2009. As a result, the low levels of entrepreneurial activity are partly responsible for the stagnation in the structural transformation of the economy. The economy remains dependent on sectors such as agriculture and mining where looting, instability, violence and rent-seeking are endemic in spite of plentiful natural resources. As a consequence of these factors, manufacturing is becoming increasingly uncompetitive and the economy is becoming increasingly less innovative. The RSA‟s government leaders should have used the strengths of the country to minimise or rectify the weaknesses of the extremely high levels of inequality in income and the lack of formal job opportunities. Instead, these leaders identified their supporters, satisfied their short-term consumption demands, distributed jobs to the party faithful and provided social welfare to the poor. Additionally, the majority of school leavers are not pursuing tertiary studies but, with limited or little education, they still have to form part of the potential labour force of the future. The youth employment rate for 15 to 24 year-olds, in the RSA, is as low as 12.5 percent. Again, this highlights the importance of finding alternative ways to increase the population‟s participation in the economy, probably through some form of entrepreneurship. The purpose of this study was to develop a theoretical model with the main objective being to identify the factors (variables) that will promote growth, sustainability and good governance in Christian-owned Small, Micro and Medium Enterprises (SMME) within the RSA. Business is commonly viewed as a secular pursuit and religious people, particularly in Western societies, have a narrow view of the conceptual and practical application of their faith and spirituality in their businesses. As a result, the potential of businesses to influence communities, particularly with regard to issues such as social iniquities and cultural reform, good governance, responsible business behaviour, social capital, spiritual intelligence (SQ) and Christian entrepreneurship orientation appear to be, at worst, more or less irrelevant and, at best, greatly under-valued and under-utilised. The intersection of these constructs provides an understanding of how an entrepreneur‟s heightened consciousness in terms of his/her personal values and beliefs can affect his or her business activities and crucial characteristics of the entrepreneurial process, such as the recognition of opportunities, the creation of new ventures, as well as the operation and growth of these business ventures. This study uncovered a number of themes that shed light on how Christian SMME owner-managers rationalise the everyday dealings of their business lives as an expression of their faith. This study is an expression of a complex phenomenon that is extremely relevant in the present day and sharpens the focus on the important role that religious faith has to play in the field of business outcomes. Many Christian entrepreneurs express a motivational need to give back to their communities, customers and other stakeholders of the business venture. Christian entrepreneurs value intrinsic factors like purpose, passionate work and personal calling above wealth, fame, power, money, and recognition. A combination of Christian character traits forms the backbone of a Christian‟s internal power and purpose. God created people to glorify Him and this purpose is achieved through the fulfilling of a personal calling. A calling is often accompanied by a conviction of divine influence and the vocation in which one customarily engages. The call to the Christian entrepreneur is to be the salt and light in an environment (Mathew 5:13) like RSA, that is not conducive to entrepreneurial behaviour, where unemployment is very high, infrastructure is buckling under the pressures of bad management and corruption is rife.

South Africa is faced with much poverty, joblessness and an economy that is not sustainable. Unemployment is on the rise in South Africa with the Eastern Cape having the largest number of unemployed people. Co-operatives can be used as a tool to combat poverty and for job creation, but the problem is that co-operatives are still an unknown entity in South Africa. Co-operatives are only known by a few and those few are still sceptical and not willing to form co-operatives. The already established businesses are also not forthcoming nor showing any willingness to do businesses with co-operatives. The less they do business with them, the less the co-operatives flourish. The present study investigates to what extent co-operatives can be a solution to decrease poverty and unemployment. The primary objective of this study was to make a contribution to the development and success of co-operatives by investigating the performance of co-operatives in the in the important business functions of financial management, general management, human resources management, marketing management and operations management. The study also investigated which of these business functions were the most important determinants of business success in these co-operatives. A sample of 50 co-operatives in the East London area of the Eastern Cape was selected and three members per co-operative were requested to answer the questionnaire. The expected number of respondents was therefore 150. However, only 65 usable questionnaires (response rate of 43.3%) were returned. The SEDA Small Business Assessment Tool was used to measure the co-operatives’ performance in these business functions. The empirical results revealed that the strongest correlates of business success in these co-operatives were financial management (r = 0.57, p < 0.05) followed by human resources management (r = 0.49, p < 0.05) and operations management (r = 0.40, p < 0.05). The results also show that, while the co-operatives do have some form of financial management strategies in place, they do not address some of the major financial management concepts that are really essential in a sound financial management policy. The co-operatives generally do not follow any formal financial costing system at all. The results however indicated that the co-operatives expressed high confidence in their financial, general and human resource management practices and low confidence in their marketing and operations management practices.