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Auditor's assessment of a company's "tone at the top" / Ouditeurs se assessering van 'n maatskappy se "karakter aan die hoof" / Tekolo ya ‘boikgafo le boetapele bja taolo" ya khamphaniJaffer, Faeeza Farouk 11 1900 (has links)
Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with
a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at
the top’, both prior to and during an audit. A problem arises if, should auditors perform an
inappropriate ‘tone at the top’ assessment, they may be associated with an unethical
company. Moreover, such an inappropriate assessment may result in an incorrect risk of
material misstatement assessment and, consequently, an inappropriate audit opinion on
the financial statements of the company. A qualitative research approach and a multiple
case study design were used to understand how auditors assess a company’s ‘tone at
the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from
the IRBA were interviewed. It was found that the participating auditors assess a
company’s ethical leadership, ethical culture, the governance role of the audit committee
and compliance with laws and regulations when assessing a company’s ‘tone at the top’
while adhering to quality control principles. Despite the participants acknowledging both
that ‘tone at the top’ assessments are conducted during the pre-engagement and
planning of an audit and that the audit engagement partner is responsible for these
assessments, there was a lack of evidence in the audit files supporting these
assessments. The study findings may enable audit firms to include guidance in their audit
methodologies on ‘tone at the top’ assessments and in documenting such assessments
and may also assist the IRBA in providing guidance and training to auditors on ‘tone at
the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer
word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs
vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te
assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die
“karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word.
Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering
van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening
oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n
veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n
maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van
ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA
gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap,
etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies
assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl
aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken
dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling
en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir
hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie
assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in
hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om
sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en
opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo
di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge
bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi
pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire
tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le
khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša
kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo
ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani.
Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di
šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja
khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya
JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao
ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa
maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana
ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa
ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo
le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša
tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša
tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša
tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša
‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA
ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)
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The management of classroom discipline by educators and HODs of Gauteng East primary schoolsMagabe, Raymond Peace 07 May 2021 (has links)
Abstract in English, Afrikaans and Sesotho / Classroom discipline is one of the pillars of good education globally. This study aimed to determine the role of teachers and HODs in maintaining effective classroom discipline among learners in selected primary schools in Gauteng East. The research question set by the researcher to gather the relevant information was: How does a purposively selected group of primary school HODs and teachers in the Gauteng East District view their experiences, skills and knowledge of classroom discipline and management in a post-corporal punishment era, as explored through a qualitative study using multiple techniques of data gathering? The researcher sought to determine how classroom discipline and management took place and which strategies teachers and HODs could adopt for effective classroom discipline and management. A qualitative research approach was employed for the empirical inquiry carried out at the selected research sites. Information about classroom discipline and management strategies was gathered from selected participants, made up of 24 teachers and six HODs from six primary schools. This was achieved using semi-structured interviews, focus group interviews, document analysis and observation tools. The study revealed that all the selected participants were applying the reactive or punitive disciplinary approach rather than a proactive or positive approach. The literature review on the causes of poor classroom discipline and management, along with the research-based behavioural strategies and the empirical enquiry in the selected schools, allowed the researcher to critically assess the current disciplinary strategies implemented by teachers and HODs in Gauteng East primary schools and to make meaningful recommendations for improvement of discipline and classroom management. The main recommendations entail that teachers and HODs extend their horizons in order to be able to use the three models of control proposed by Wolfgang and Glickman in their classrooms. Use of the three models would aid them in exercising effective and meaningful classroom discipline and in utilising the strategies emanating from the research on effective classroom management. These main recommendations are further extended in the additional recommendations put forward. / Klaskamerdissipline is wêreldwyd een van die hoekstene van goeie onderwys. Hierdie studie is uitgevoer om die rol van onderwysers en departementshoofde in die doeltreffende handhawing van klaskamerdissipline by leerders in uitgesoekte laerskole in Gauteng-Oos te bepaal. Die navorsingsvraag wat deur die navorser gestel is om die tersaaklike inligting in te samel, was: Hoe beskou ʼn doelbewus gekose groep laerskooldepartementshoofde en laerskool-onderwysers in die Gauteng-Oos-distrik hul ervarings, vaardighede en kennis van klaskamerdissipline en -bestuur in ʼn post-lyfstraf-era, soos ondersoek in ʼn kwalitatiewe studie met behulp van verskeie data-insamelingstegnieke? Die navorser het gepoog om te bepaal hoe klaskamerdissipline en -bestuur plaasgevind het en watter strategieë deur onderwysers en departementshoofde aangewend kan word vir doeltreffende klaskamerdissipline en -bestuur. ʼn Kwalitatiewe navorsingsbenadering is gevolg vir die empiriese ondersoek wat by die gekose navorsingsplekke uitgevoer is. Inligting oor klaskamerdissipline en -bestuurstrategieë is verkry van gekose deelnemers bestaande uit 24 onderwysers en ses departementshoofde van ses laerskole. Dit is gedoen deur halfgestruktureerde onderhoude, fokusgroeponderhoude, dokumentontleding en waarnemingshulpmiddele te gebruik. Die studie het getoon dat al die gekose deelnemers die reaktiewe of strafbenadering tot dissipline gevolg het, eerder as ʼn proaktiewe of positiewe benadering. Die literatuuroorsig oor die oorsake van swak klaskamerdissipline en -bestuur, tesame met die navorsingsgebaseerde gedragstrategieë en die empiriese ondersoek in die geselekteerde skole, het dit vir die navorser moontlik gemaak om die huidige dissiplinêre strategieë wat deur onderwysers en departementshoofde in laerskole in Gauteng-Oos geïmplementeer word, krities te assesseer en om sinvolle aanbevelings vir die verbetering van dissipline en klaskamerbestuur te doen. Die vernaamste aanbevelings behels dat onderwysers en departementshoofde hul horisonne moet verbreed sodat hulle in staat sal wees om die drie modelle van beheer wat deur Wolfgang en Glickman voorgestel word, in hul klaskamers te gebruik. Die gebruik van die drie modelle sal hulle help om doeltreffende en sinvolle klaskamerdissipline te beoefen, en om die strategieë wat uit die navorsing oor doeltreffende klaskamerbestuur voortspruit, te gebruik. Hierdie hoofaanbevelings word verder uitgebrei in die bykomende aanbevelings wat gemaak is. / Kgalemo ka phaposing ya ho rutela ke e nngwe ya ditshiya tsa thuto e hantle lefatsheng ka bophara. Phuputso ena e ne e reretswe ho tseba boikarabello ba matitjhere le Dihlooho tsa mafapha (di-HOD) ba ho boloka kgalemo e sebetsang phaposing ya ho rutela hara baithuti dikolong tse kgethilweng tsa mathomo Gauteng Botjhabela. Potso ya patlisiso e entsweng ke mofuputsi ho bokella tlhahisoleseding e nepahetseng e ne e le hore na: Sehlopha se kgethilweng ka boomo sa dihlooho tsa mafapha (di-HOD) le matitjhere a Setereke sa Gauteng Botjhabela se bona boiphihlelo ba sona jwang, bokgoni le tsebo tsa kgalemelo ya phaposing ya ho rutela le tsamaiso nakong ya kamora nako ya ho tloswa ha ho shapuwa ha baithuti jwalo ka ha ho hlahlojwa ka phuputso ya boleng ho sebediswa mekgwa e mengata ya ho bokella datha? Mofuputsi o ile a batla ho tseba hore na kgalemo ya phaposing ya ho rutela le tsamaiso di etsahetse jwang le hore na ke mawa afe ao matitjhere le dihlooho tsa mafapha (di-HOD) ba ka a sebedisang bakeng sa kgalemo e sebetsang ya phaposing ya ho rutela le tsamaiso. Mokgwa wa ho etsa dipatlisiso wa boleng o ile wa sebediswa bakeng sa patlisiso ya tlhahlobo e entsweng dibakeng tsa patlisiso tse kgethilweng. Tlhahisoleseding mabapi le kgalemo ya phaposing ya ho rutela le maano a tsamaiso e ile ya bokellwa ho tswa ho bankakarolo ba kgethilweng, ba entsweng ka matichere a 24 le dihlooho tsa mafapha (di-HOD) tse tsheletseng dikolong tse tsheletseng tsa mathomo. Sena se fihletswe ka dipuisano tse batlang di hlophisitswe, dipuisano tsa sehlopha se kgethilweng, manollo ya ditokomane le disebediswa tsa temoho. Phuputso e senotse hore bankakarolo bohle ba kgethilweng ba ne ba sebedisa mokgwa wa kgalemo o sebetsang kapa o fanang ka kotlo ho fapana le mokgwa o sebetsang kapa o nepahetseng. Tlhahlobo ya dingodilweng ka disosa tsa boitshwaro bo bobe ba phaposing ya ho rutela le tsamaiso, hammoho le maano a boitshwaro a ipapisitseng le dipatlisiso tse matla dikolong tse kgethilweng, e dumelletse mofuputsi ho lekola ka botebo maano a kgalemo a tshebetsong a sebediswang ke matitjhere le dihlooho tsa mafapha (di-HOD) dikolong tsa mathomo tsa Gauteng Botjhabela le ho etsa ditlhahiso tse nang le moelelo bakeng sa ntlafatso ya boitshwaro le tsamaiso ya phaposi ya ho rutela. Ditlhahiso tsa mantlha di kenyeletsa hore matitjhere le dihlooho tsa mafapha (di-HOD) ba batle mekgwa e meng eo ba ka sebetsanang le sena ka yona e le hore ba kgone ho sebedisa dimmotlolo tse tharo tsa taolo tse hlahisitsweng ke Wolfgang le Glickman diphaposing tsa bona tsa ho rutela. Tshebediso ya dimmotlolo tse tharo e ka ba thusa ho sebedisa kgalemo e sebetsang le e nang le moelelo phaposing ya ho rutela le ho sebedisa maano a tswang dipatlisisong a mabapi le tsamaiso e sebetsang ya phaposi ya ho rutela. Ditlhahiso tsena tsa mantlha di boetse di atoloswa ho feta ditlhahisong tsa tlatsetso tse hlahisitsweng. / Educational Management and Leadership / D. Ed. (Education Management)
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Managing for improved school effectiveness at selected primary schools in the Gauteng provinceKobola, Matshidiso Walter 01 1900 (has links)
The research study investigated management strategies through which school effectiveness could be enhanced in primary schools situated in Gauteng Province. The enhancement of school effectiveness necessitated the discussion on school improvement to find ways to turn around the situation in dysfunctional schools in the province. The province is characterised by urban and suburban areas, townships, and informal settlements. Teachers in schools in these areas are well qualified. However, different challenges in these areas impact upon the enhancement of school effectiveness. A literature review was conducted to provide a conceptual framework and explain concepts such as effective management, administration, leadership, principal effectiveness, and teacher effectiveness. The literature review also investigated the factors that impact upon school effectiveness and school improvement and explored the historical development of School Effectiveness Research (SER) in the United States of America, Europe, Australia, and Africa to expound the problem investigated. An empirical investigation using a qualitative approach was conducted. Six primary schools were selected using purposive sampling to ensure that different demographic areas were covered in the research. Purposive sampling allowed the researcher to target schools from high and low socio-economic areas because they often experience different challenges concerning to school effectiveness. Data were collected through individual interviews with principals and officials from the Gauteng Department of Education (GDE) at the district and teachers in focus groups. Key findings were identified. Participants from the three categories respectively identified several characteristics of effective schools which concurred with the literature on school effectiveness. They also identified two features of effective schools which were unique to the study: in effective schools, there is little or no learner and teacher absenteeism; and school values which shape the behaviour of learners are clearly articulated. School values include trustworthiness, respectfulness, honesty, responsibility, striving for excellence and good leadership. School effectiveness is hindered by the current process of appointing principals which does not always succeed in selecting principals with the required leadership qualities and management skills. Further, the incorrect implementation of the Integrated Quality Management System (IQMS) in schools hinders teacher development and leads to poor teacher performance. / Die navorsingstudie ondersoek bestuurstrategieë waardeur die effektiwiteit van primêre skole, geleë in die Provinisie van Gauteng verhoog kan word. Die verhoging van effektiwiteit in skole het die bespreking oor skoolverbetering genoodsaak om maniere te vind om die situasie in disfunksionele skole in die provinisie om te draai.
Die provinsie word gekenmerk deur landelike en stedelike gebiede, lokasies, en informele nedersetttings. Onderwysers van skole in hierdie gebiede is goed gekwalifiseerd. Verskeie uitdagings in hierdie gebiede het egter n uitwerking op die verhoging van effektiwiteit in skole. ʼn Literêre oorsig is uitgevoer om n konseptuele raamwerk te voorsien en om konsepte soos effektiewe bestuur, administrasie, leierskap, effektiwiteit van die skoolhoof, en onderwysers te verduidelik. ʼn Kwalitatiewe benadering is gebruik om die empiriese ondersoek uit te voer. Ses primêre skole is gekies en doelgerigte steekproefneming is gebruik om te verseker dat verskillende demografiese gebiede deel was van die navorsing. Doelgerigte steekproefneming het die navorser toegelaat om skole van hoë en lae sosio-ekonomiese gebiede te teiken omdat hulle dikwels verskillende uitdagings aangaande die effektiwiteit van skole ervaar. Data is versamel deur indivduele onderhoude met skoolhoofde en amptenare van Gauteng Onderwys Departement (GDE) by die distrik en deur fokusgroep onderhoude met onderwysers. Sleutelbevindinge was soos volg.
Deelnemers uit die drie kategoriëë het onderskeidelik geidentifiseer met verskeie eienskappe van effektiewe skole wat ooreenstem met die literatuur op effektiwiteit in skole. Hulle het ook twee kenmerke van effektiewe skole wat uniek was tot die studie geïdentifiseer: in effektiewe skole is daar min of geen afwesigheid van leerders en onderwysers; en skoolwaardes wat die gedrag van leerders vorm word duidelik verwoord. Skoolwaardes sluit betroubaarheid, respek, eerlikheid, verantwoordelikheid, strewe na uitenmendheid en goeie leierskap in. Effektiwiteit in skole word verhinder deur die huidge proses van aanstelling van skoolhoofde wat nie altyd daarin slaag om skoolhoofde te kies wat die nodige leierskap en bestuurseienskappe het nie. Verder, die verkeerde implementering van die Geïntegreerde Bestuurstelsel (IQMS) in skole belemmer die ontwikkeling en lei tot swak prestasie van onderwysers. / Dinyakisiso tse tsa go ithuta di be di tsomana le mekgwanakgwana ya bolaodi bja thuto go tiisetsa gore dikolo tsa motheo Profentsheng ya Gauteng di soma mesomo yeo e nepagetsego. Tiisetso ya go soma mesomonepagetsego ya sekolo e dirile gore go ahlaahliwe hlabollo ya dikolo go humana ditselana tseo ka tsona re ka hlabolang dikolo tseo di sa someng botse mo profentsheng. Profentshe ya Gauteng e na le dikolo tsa motsesetoropong le tsa mo go bego go dula batho basweu fela. Barutisi mo mafelong a ba na le di thuto tse maleba. Fela, dihlotlo tseo dileng gona mo mafelong a di huetsa tiistso ya go soma mesomonepagatso sekolong. Go dirilwe tekololeswa ya dingwalwa go hlalosa dikgopolo tse bjalo ka taolonepagatso, boetapele, mesomonepagatso ya hlogo ya sekolo le mesomonepagatso ya morutisi. Tekololeswa ya dingwalwa e nyakisisitse dintlha tseo di huetsang mesomonepagetso sekolong le hlabollo ya sekolo go lebeletswe tswetsopele ya dinyakisiso tsamesomonepagatso ya dikiolo dinageng tsa United States of America, Europa, Australia le Afrika go hlalosa bothata bjo bo nyakisiswago. Go dirilwe dinyakisiso ka poledisano go somiswa mokgwa wa kwalitetifi. Go kgethilwe dikolo tse tshela tsa fase ka go somisa kgetho ka maikemisetso go direla gore go akaretswe dikolo go tswa mafelong a go fapana. Kgetho ka maikemisetso e dumelela monyakisisi go tswa mafelong a batho ba go ba le sa bona le mafelong a batho ba go hloka sa bona ka ge ba itemogela dihlotlo tse fapaneng mesomonepagatso. Tshedimoso ye e kgobokeditswe ka dipoledisano le dihlogo tsa dikolo motho a le nosi le bahlankedi bammuso wa Kgoro ya Thuto ya Kgauteng motho a le nosi le dipoledisano ka sehlopha. Dintlha tsa dipoelo di be di le mo go latelago: Batseakarolo go tswa mafapeng a go fapana ba hlaotse diponagalo tsa dikolo tseo disomago ka nepagalo tseo di dumelelanago le tekololeswa ya dingwalwa. Gape ba hlaotse dipanagalo tse dingwe tsa moswana nosi: Dikolo tsa go soma ka nepagalo ga di na barutwana goba barutisi ba go se tle sekolong. Meano ya sekolo e akaretsa botshephegi, tlhompho, boikarabelo le go somela bobotse ka go fetisa le boetapele bjo bo botse. Mosomonepagatso ya sekolo e sitiswa ke tshepediso ya go thwala dihlogo tsa dikolo yeo ka nako tse dinwe e sitago ke go hlaola hlogo ya sekolo yeo e nago le boetapele le bolaodi bjo bo botse. Gape, go tsentshatirisong wo o fasagetseng wa tshepetso ya bolaodi bja hlabollo ya barutisi go sitisa tswelopele. / Educational Management and Leadership / Ph. D. (Education Management)
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