Abstract in English, Xhosa and Southern Sotho / This study was about the lack of uniform financial reporting guidelines to be used by South African School Governing Bodies (SGBs) in preparing their financial statements and financial records, which resulted in the inconsistencies and the lack of comparability in the financial statements of section 21 schools. The researcher aimed to develop recommended practice guidelines to be used by SGBs of public schools in South Africa when preparing their financial statements. The research was conducted through a qualitative approach using document analysis, supplemented by individual interviews. Provincial guidelines and selected schools’ financial statements were analysed. Schools’ principals, finance officers, auditors, School Governing Body treasurers, as well as districts officials were interviewed. The participants were selected using a purposive sampling method. Without generalising, the findings revealed that the existing provincial guidelines as well as the financial statements of the selected schools, are not consistent. The inconsistencies affect the comparability of the financial information negatively and that may also have negative impact on the reliability of financial information. The findings from the interviews, supported by the literature review, revealed that there is a need for uniform guidelines in terms of preparation of schools’ financial statements. The findings also revealed that the majority of SGBs opt for the examination of accounting records and financial statements instead of the audit thereof. Recommended practice guidelines were developed using information acquired through the literature review and the data acquired through document analysis and interviews. The study recommended amongst others that a further study be conducted on the effectiveness of financial management training in addressing the financial reporting challenges of South African public schools and whether the examination (instead of audit) of schools’ financial records and financial statements should still be acceptable. / Thutopatlisiso eno e batlisisitse go tlhokagala ga kaedi e e tshwanang ya dipegelo tsa ditšhelete e e ka dirisiwang ke Makgotlataolo a Dikolo tsa Aforikaborwa (diSGB) fa a baakanya dikanego tsa ona tsa ditšhelete mmogo le direkoto tsa ditšhelete, e leng se se bakileng gore go se nne le go tsamaelana le tlhaelo mo ntlheng ya tshwantshanyego ya dikanego tsa ditšhelete tsa dikolo tsa Karolo 21. Maikaelelo a mmatlisisi e ne e le go tlhama kaedi e e tlaa atlenegisiwang ya tiriso e e tlaa dirisiwang ke diSGB tsa dikolo tsa setšhaba mo Aforikaborwa fa di baakanya dikanego tsa tsona tsa ditšhelete. Thutopatlisiso e dirilwe ka mokgwatebo o o lebelelang mabaka go dirisiwa tshekatsheko ya dikwalo, e tshegediwa ke dipotsolotso tsa batho bongwe ka bongwe. Go sekasekilwe kaedi ya porofense le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng. Go botsoloditswe bagokgo ba dikolo, batlhankedi ba ditšhelete, baruni, batshwaratlotlo ba Makgotlataolo a Dikolo, gammogo le batlhankedi ba dikgaolo. Bannileseabe ba tlhophilwe ka go dirisa mokgwa wa go tlhopha sampole ka maikaelelo. Kwa ntle ga go akaretsa, diphitlhelelo di bontshitse gore kaedi ya ga jaana ya porofense gammogo le dikanego tsa ditšhelete tsa dikolo tse di tlhophilweng, ga di tsamaelane. Go tlhoka go tsamaelana go ama go tshwantshanyega ga tshedimosetso ya ditšhelete ka tsela e e bosula mme seo se ka ama go ikanyega ga tshedimosetso ya ditšhelete. Diphitlhelelo go tswa mo dipotsolotsong, di tshegediwa ke tshekatsheko ya dikwalo, di senotse gore go na le tlhokego ya gore go nne le kaedi e e tshwanang malebana le go baakanngwa ga dikanego tsa ditšhelete tsa dikolo. Gape bontsi jwa diSGB bo itlhophela gore go tlhatlhobiwe direkoto tsa palotlotlo le dikanego tsa ditšhelete go na le gore di runiwe. Go tlhamilwe kaedi ya tiro e e atlenegisiwang go dirisiwa tshedimosetso e e bonweng ka tshekatsheko ya dikwalo le data e e bonweng mo tshekatshekong ya dikwalo le dipotsolotso. Thutopatlisiso e atlenegisitse, gareng ga tse dingwe, gore go nne le thutopatlisiso e nngwe ya nonofo ya katiso ya botsamaisi jwa ditšhelete malebana le go samagana le dikgwetlho tsa dipegelo tsa ditšhelete mo dikolong tsa setšhaba tsa Aforikaborwa gammogo le go bona gore a tlhatlhobo (go na le boruni) ya direkoto tsa ditšhelete le dikanego tsa ditšhelete tsa sekolo e sa ntse e tshwanetse go amogelesega / Ndzavisiso lowu wu lavisise hi makombandlela ya ndlela yo fanana yo endla xiviko xa swa timali leswi swi faneleke ku tirhisiwa hi va Tihuvo ta Vufambisi bya Swikolo eAfrika Dzonga ku nga South African School Governing Bodies (SGBs) ku lulamisela switatimende swa timali na tirhekhodo ta timali, leswi nga vangela leswaku ku va na mafambiselo yo ka ya nga fanani na ku va swilo swi nga pimanyiseki kahle eka switatimende swa timali eka swikolo swa Xiyenge 21. Muendli wa ndzavisiso u ve na xikongomelo xa ku endla xibumabumelo hi maendlelo na makombandlela lama ya faneleke ku tirhisiwa hi ti-SGB ta swikolo swa mfumo eAfrika Dzonga, loko swi lulamisa switatimende swa timali. Ndzavisiso wu endliwe hi ku landza fambiselo ra qualitative hi ku xopaxopa tidokumente, ku tlhela ku endliwa na mimburisano ya ti-interview na vanhu hi wun'we-wun'we. Makombandlela ya xifundzhankulu na switatimende swa timali swa swikolo swi xopaxopiwile. Ku endliwe mimburisano ya ti-interview na tinhloko ta swikolo (vaprinsipala), vaofisara va swa timali, vakamberi va swa timali (ti-odithara), vatameri va minkwama ya Tihuvo ta Vufambisi bya Swikolo (School Governing Body treasurers) xikan'we na vaofisara va tidistriki na vona ku endliwe mimburisano ya ti-interview na vona. Vokhoma-xiave va hlawuriwe hi ku tirhisa fambiselo ra sampuli ya xikongomelo ku nga purposive sampling method. Handle ko navisa vuyelo eka hinkwavo, vuyelo byi kume leswo makombandlela ya xifundzhankulu na switatimende swa timali eka swikolo swo karhi, a swi fanani. Ku hambana swi endla leswo ku nga vi na ku fambelana na ku pimanyiseka ka vutivi bya swa timali, na swona swi na vuyelo byo ka byi nga ri kahle na ku tshembeka eka vutivi bya swa timali. Vuyelo eka mimburisano ya ti-interview, hi ku seketeriwa hi ku hlayiwa ka matsalwa, swi kombise leswo ku na xilaveko xa makombandlela ya ku fanana hi ku landza ku lulamisiwa ka switatimende swa ta timali lomu swikoleni. Vunyingi bya ti-SGB byi endla na nkambelo kunene wa tirhekhodi ta timali na switatimende swa timali ku tlula ku lava leswo ku endliwa nxopanxopo lowu fambisanaka na ku xopaxopa vumbhoni bya swa matirhiselo ya timali ku nga auditing ya tibuku ta timali. Makombandlela lama ya bumabumeriwaka ya endliwe hi ku tirhisa vutivi lebyi nga kumeka eka ku hlayiwa ka matsalwa na data leyi nga kumeka hi ku xopaxopa tidokumente na mimburisano ya ti-interview. Ndzavisiso wu bumabumela, exikarhi ka swin'wana leswo ku endliwa ndzavisiso wun'wana hi ku tirheka ka vuleteri bya mafambiselo ya swa timali eka ku langutana na mintlhontlho leyi nga kona hi ku vika hi swa timali eswikolweni swa mfumo eAfrika Dzonga, no kumisisa leswo xana nkambelo kunene (ku nga ri nxopanxopo lowu xopaxopaku na vumbhoni ku nga auditing) ya tirhekhodo ta timali na switatimende swa timali swa ha fanela ku amukeriwa xana / College of Accounting Sciences / D. Phil. (Accounting Sciences)

With reference to the demands for innovation facing the systems of tertiary education internationally, the Department of Higher Education in South Africa has been revamped since the realization of the democratic Government. In recent years, the Technical and Vocational Education and Training (TVET) College institutions became the potential learning institutions of choice that could revitalize the economy. This resulted in merging the former 152 TVET Colleges into 50 with the intention to streamline access in order to accommodate a larger number of students for technical and vocational training. The purpose of this study was to determine how student retention and success in the TVET Colleges can be effectively managed. The study was mainly guided by the theoretical framework of Bronfenbrenner’s (1979, 1995) ecological systems theory that explains individuals’ relationships with their environments by means of interrelated ecological systems functioning. Secondly, applied to this study was the principles of systems theory which supplemented Bronfenbrenner’s ecological systems theory. A mixed-methods research approach was used in determining the perceptions of TVET College personnel from different levels of institutional functioning and from students from different years of registration to determine the main factors influencing student retention and success at TVET Colleges. The empirical investigation comprised of a quantitative research approach (as phase 1) using questionnaires administered to students which was followed by a qualitative research approach (as phase 2) entailing semi-structured individual interviews with TVET College employees. The researcher used the chi-square and analysis of variables tests as analysis techniques in analysing and presenting the results in in this study. The research findings indicated a strong need for relevant career guidance provided to prospective TVET College students from primary school onwards, and the establishment of a constructive student support unit at TVET Colleges to promote student retention and success. Factors that promote the management student retention and success were identified as relating to the image and reputation of TVET Colleges, sources of effective communication, and student support activities that initially and continuously motivate or hinder student retention and success in the TVET College institutions. / Na aanleiding van die oproepe om vernuwing wat tersiêre-onderwysstelsels op internasionale vlak in die gesig staar, het die Departement van Hoër Onderwys en Opleiding in Suid-Afrika sedert die instelling van 'n demokratiese regering verskeie verbeteringe ondergaan. In die afgelope aantal jare het instellings in die tegniese en beroepsonderwys- en opleidingsektor potensiële voorkeurleerinstellings geword wat die vermoë het om die ekonomie nuwe lewe te gee. Dit het gelei tot die samesmelting van die voormalige 152 kolleges in die sektor tot 50 kolleges, met die doel om toegang te vergemaklik sodat meer studente vir tegniese en beroepsopleiding ingeneem kan word. Die doel van hierdie studie was om te bepaal hoe faktore wat studentbehoud en -sukses beïnvloed, doeltreffend in die tegniese en beroepsonderwys- en opleidingskollegesektor bestuur kan word. Die studie is gerig deur die teoretiese raamwerk van Bronfenbrenner (1979, 1995) se ekologiese-stelselteorie. Hierdie teorie verklaar individue se verhoudings met hul omgewings met behulp van ekologiese stelsels wat in verhouding met mekaar funksioneer. Tweedens, aan die studie was beginsels van stelsels teorie toegevoeg wat Bronfenbrenner se ekologiese stelsels teorie aanvul. Die empiriese ondersoek het bestaan uit ʼn kwantitatiewe navorsingsbenadering waarby vraelyste aan studente uitgedeel is, gevolg deur ʼn kwalitatiewe navorsingsbenadering wat semi-gestruktureerde individuele onderhoude met werknemers by tegniese en beroepsonderwys- en opleidingskolleges behels het. Die navorsingsbevindinge het gedui op ʼn sterk behoefte aan die voorsiening van toepaslike beroepsvoorligting aan leerders op laerskool en verder wat voornemens is om aan tegniese en beroepsonderwys- en opleidingskolleges te studeer, asook die vestiging van ʼn konstruktiewe studentesteuneenheid by hierdie kolleges om studentebehoud en -sukses te bevorder. Faktore wat studentebehoud en -sukses bevorder is geïdentifiseer as dié wat verband hou met die beeld en reputasie van tegniese en beroepsonderwys- en opleidingskolleges, bronne van doeltreffende kommunikasie, en studentesteunaktiwiteite wat aanvanklik en deurlopend as motivering vir studentebehoud en -sukses in hierdie sektor dien of dit belemmer. / Mayelana na xilaveko xa vutumbuluxi lebyi mafambiselo ya swikolo le ya langutiseneke na wona misava hinkwayo, Ndzavisiso ya tidyondzo ta le henhla ya Afrika Dzongayi cincile ku sukela loko hi ri eka mfumo wa xidimokirasi, Eka masiku ya namuntlha, tikholichi ta Vuthikiniki na dyondzo na vuleteri (TVET) ti hundzukile swikolo leswi nga langiwaku ku pfuxelela ikhonomi. Leswi swi endlile leswaku ku katsiwa tikholichi to ringana 152 leswaku ti va 50 ku ri ku endlela leswaku ku tekiwa na ku leteriwa vana va ku tala. Xikongomelo a ku ri ku endlela leswaku machudeni va nga lawuriwa na ku humelerisiwa njhani eka ti kholichi ta ti TVET. Dyondzo leyi yi rhangeriwa hi mavonelo ya malavisiselo ya Bronfenbrenner’s (1979, 1995), mavonelo ya matshamelo na mahlamuselo ya vuxaka eka mpfanganyiso wa matirhiselo, xavumbirhi, Dyondzo leyi yi tirhisile milawu ya mafambiselo na mavonelo lama tatisaku maendleo ya matshamelo na mafambiselo ya Bronfenbrenner. Malaviseselo ya maendlelo yo pfanganana ya tirhisiwile eka mavonelo ya va tirhi ya tikholichi ta ti TVET ku suka eka matshamelo na matirhelo yaku hambana hambana ku sukela eka malembe ya ntsariso ku endlela ku kuma nsusumeto wa ku humelela ka machudeni etikholichi. Ndzavisiso lowu wu katsakanya maendlelo ya khwalithethivhi, eka xiyenge xo sungula hi ku tirhisa swivutiso leswi nga ta xiyisisiwa eka machudeni swi tlhela swilandelerisiwa hi maendlelo ya malavisiselo ya khwalithethivhi (eka xiyenge xa vumbirhi) hi ku kandzelerisiwa hi nwangulano wa xiphemu na vatirhi va ti kholichi ta ti TVET. Mulavisisi u tirhisile xikwere xa chi na ku xopaxopa swiphemu swa swikambelo leswi a swi xopa xopiwa loko ku bumabumeriwe / hlayiwe mbuyelo wa ndzavisiso. Mbuyelo wu kombisa swinene leswaku kuna ku yelana eka ndzetelo lowu nyikiwaku machudeni ya ti kholichi ta TVET ku suka eswikolweni swa le hansi ku ya ehenhla, na ku tumbuluxiwa ka xiyenge xa mpfuno wa machudeni etikholichini ta ti TVET ku tlakusa ku tiyisa na ku humelela ka machudeni. Swi nwana leswi susumetaku ku tlakusa na ku tiyisa vufambisi eku tlakuseni na ku humelerisa machudeni ya ti kholichi ta ti TVET swikombisa swi fananisiwa na xiyimo na xindzhuti xa swikolo leswi, swipfuno swa mavulavulelo, na swipfuno swa switirhisiwa swa mpfuno wa machudeni wa masungulo kumbe wa ku yisa nkucetelo kumbe xirhalanganyi xa ku tlakusa na ku pfuna ku humelela eka tikholichi ta ti TVET. MARITO NKULO / Educational Management and Leadership / D. Ed. (Education Management)