In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

In recent years the ideas of good governance and the responsibility of corporate South Africa to contribute to the society in which they operate have become an undeniable part of organisational conception. Indeed, South Africa is considered to be a leader in the field of corporate governance internationally. Forming part of governance practices is Corporate Social Investment (CSI) whereby corporate organisations contribute to causes and societal groupings in need of financial and other assistance. Among these societal groupings that receive support from CSI activities are non-profit organisations (NPOs) that rely on funding from their corporate donors for survival. Based on the exchange of funding and a shared attempt at social development, a relationship between the two parties emerges. From the perspective of the stakeholder theory, corporate organisations, through their CSI activities, and NPOs are stakeholders of each other and a positive relationship between them could strengthen their individual and collective goals. This study explored and described the relationship between corporate donors and recipient NPOs in order to understand the state of the relationship and to critically consider the way in which the relationship is defined, described and measured. First, the relationship was explored by means of partially structured interviews based on well-known relationship indicators where it appeared that the relationship is not only fraught with negative perceptions from both sides, but also where the relationship indicators used to explore the relationship were not entirely suited for the specific context of this relationship. The negative perceptions and inappropriate relationship indicators formed the basis of a theoretical inquiry of literature on CSI, stakeholder relationships and participatory development communication. Subsequently, the partially structured interviews and the literature review informed the design of two corresponding survey questionnaires that could test both findings quantitatively. The results of validity and reliability testing confirmed the qualitative finding that a contextualised measurement is suited for this relationship. A mix of existing and newly formulated items grouped in contextual elements and redefined relationship indicators was used to describe the relationship. A combined analysis of qualitative and quantitative results indicated that the relationship is not as negative as the qualitative research might have suggested (possibly a result of contextualised measurement); but that very specific relational challenges are present and it is suggested that these challenges need a realistic approach of which accurate description is a starting point. The research contributes twofold with the first contribution being a clearer understanding of the relationship between corporate donors and recipient NPOs and the second being a set of redefined and contextualised relationship indicators with which to define and measure this relationship. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

The increasing amount of power and potentially negative impacts that corporations exert within society has become a growing concern for many people. In response to this and due to the changing role of business in society, more and more members of social groups, who are affected by corporate activities, are claiming their rights to be better informed of and more involved in corporate decision-making. Consequently, the need for companies worldwide to be more accountable for the ways in which they conduct their business has grown at a tremendous rate. Especially during the last decade, companies have globally been placed under increasing pressure from different stakeholder groups to demonstrate and prove their commitments to the idea of Corporate Social Responsibility (CSR). In order to facilitate and guide these CSR-commitments, society has for many years already begun to implement various standards of behaviour/performance, which corporations need to achieve in order to be accepted as being part of the citizenry. However, despite an abundance of such standards in terms of CSR-related guidelines and codes, a clear need has been identified for the development of better measuring tools of CSR, in order to efficiently assess and monitor companies’ performance. The Bench Marks is one of the most comprehensive sets of social and environmental criteria and business performance indicators available. It offers an ethical standard on which to base decisions about global corporate social responsibility. Consequently, the need arose from the Bench Marks Foundation - in collaboration with the Bench Marks Centre for Corporate Social Responsibility at the North-West University – to develop the current Bench Marks CSR Framework into a practical measuring instrument. This need has successfully been fulfilled through this research by means of two methods, namely a literature review and an empirical study. During the literature study, the concepts CSR and Corporate Personality were contextualised - particularly with the investigation of related concepts; as well as critically examined - specifically in terms of their theoretical measurement properties. During the empirical research, quantitative research techniques have been utilised which involved: the application of certain ‘theoretically recognised phases’ of measuring instrument development; as well as a survey in the form of a ‘preliminary measuring instrument’ (in questionnaire format) that was administered on a random sample respondents (n = 350), including the statistical analysis of the results. 189 Questionnaires were completed, which gave a response rate of 54%. The statistical analysis mainly served as an effective guideline for determining the best CSR items (in terms of reliability and validity) to be included in the final version of the instrument. Apart from measuring CSR performance in line with the Bench Marks, the instrument that has been developed by this study, can also be used as a measuring mechanism for Corporate Personality. This is achieved by assessing company behaviour in terms of the theoretical dimensions of CSR (economic, legal, ethical and philanthropic) and Sustainable Development (economic, social and environmental). In doing so, this instrument provides companies with a unique way of identifying their status of being true Corporate Citizens. / Thesis (Ph.D. (Sociology))--North-West University, Potchefstroom Campus, 2012

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

The increasing amount of power and potentially negative impacts that corporations exert within society has become a growing concern for many people. In response to this and due to the changing role of business in society, more and more members of social groups, who are affected by corporate activities, are claiming their rights to be better informed of and more involved in corporate decision-making. Consequently, the need for companies worldwide to be more accountable for the ways in which they conduct their business has grown at a tremendous rate. Especially during the last decade, companies have globally been placed under increasing pressure from different stakeholder groups to demonstrate and prove their commitments to the idea of Corporate Social Responsibility (CSR). In order to facilitate and guide these CSR-commitments, society has for many years already begun to implement various standards of behaviour/performance, which corporations need to achieve in order to be accepted as being part of the citizenry. However, despite an abundance of such standards in terms of CSR-related guidelines and codes, a clear need has been identified for the development of better measuring tools of CSR, in order to efficiently assess and monitor companies’ performance. The Bench Marks is one of the most comprehensive sets of social and environmental criteria and business performance indicators available. It offers an ethical standard on which to base decisions about global corporate social responsibility. Consequently, the need arose from the Bench Marks Foundation - in collaboration with the Bench Marks Centre for Corporate Social Responsibility at the North-West University – to develop the current Bench Marks CSR Framework into a practical measuring instrument. This need has successfully been fulfilled through this research by means of two methods, namely a literature review and an empirical study. During the literature study, the concepts CSR and Corporate Personality were contextualised - particularly with the investigation of related concepts; as well as critically examined - specifically in terms of their theoretical measurement properties. During the empirical research, quantitative research techniques have been utilised which involved: the application of certain ‘theoretically recognised phases’ of measuring instrument development; as well as a survey in the form of a ‘preliminary measuring instrument’ (in questionnaire format) that was administered on a random sample respondents (n = 350), including the statistical analysis of the results. 189 Questionnaires were completed, which gave a response rate of 54%. The statistical analysis mainly served as an effective guideline for determining the best CSR items (in terms of reliability and validity) to be included in the final version of the instrument. Apart from measuring CSR performance in line with the Bench Marks, the instrument that has been developed by this study, can also be used as a measuring mechanism for Corporate Personality. This is achieved by assessing company behaviour in terms of the theoretical dimensions of CSR (economic, legal, ethical and philanthropic) and Sustainable Development (economic, social and environmental). In doing so, this instrument provides companies with a unique way of identifying their status of being true Corporate Citizens. / Thesis (Ph.D. (Sociology))--North-West University, Potchefstroom Campus, 2012

The purpose of the study is to determine the effectiveness of the interventions used by the South African Breweries (SAB) KickStart Programme to establish and grow entrepreneurial small businesses among young South Africans. South Africa has an extremely high unemployment rate, low economic growth and a dismal Total (early-stage) Entrepreneurial Activity (TEA). With regard to established businesses (older than three-and-a-half years), the GEM report of 2005 ranked South Africa the lowest of all the countries surveyed. The SAB KickStart Programme comprises five phases: an awareness campaign, recruitment and training, a business plan competition for grants, success enhancement and national awards. The following interventions form part of the programme: the General Enterprising Tendency (GET) test; two-week live-in business management training; funding and mentoring; and a national competition for prize money. At every stage, adjudication is based on business plans and presentations. The evaluation of the effectiveness of an existing entrepreneurship programme, the SAB KickStart Programme, has several advantages, in so far as it determines whether the programme does indeed attain its objectives, and could help to improve the structuring of such programmes for future use by other corporations in South Africa. The population for the study comprised all the participants of the SAB KickStart Programme, from 2001 to 2006. A questionnaire was developed and a response rate of 28.5% was realised. Analysis of variance (ANOVA) was applied to the turnover and percentage profit figures of respondents to investigate the significance of the type of SAB KickStart support afforded. The results were confirmed by the Bonferroni multiple comparison of means test. The deduction is that funding and mentoring, after training, adds value to the programme. Eighty per cent of the SAB KickStarters were still operating their initial businesses, which they owned when they started on the programme, while a further six per cent had started another business, hence a "failure" rate of only 14 per cent. Many other meaningful findings emerged. In conclusion, it can be said that the SAB KickStart Programme adds value and advances entrepreneurship, and could possibly be applied by other large institutions in South Africa In conclusion, it can be said that the SAB KickStart programme adds value and advances entrepreneurship, and can be elevated to other large institutions in South Africa. / Business Management / D.Comm. (Business Management)

The purpose of the study is to determine the effectiveness of the interventions used by the South African Breweries (SAB) KickStart Programme to establish and grow entrepreneurial small businesses among young South Africans. South Africa has an extremely high unemployment rate, low economic growth and a dismal Total (early-stage) Entrepreneurial Activity (TEA). With regard to established businesses (older than three-and-a-half years), the GEM report of 2005 ranked South Africa the lowest of all the countries surveyed. The SAB KickStart Programme comprises five phases: an awareness campaign, recruitment and training, a business plan competition for grants, success enhancement and national awards. The following interventions form part of the programme: the General Enterprising Tendency (GET) test; two-week live-in business management training; funding and mentoring; and a national competition for prize money. At every stage, adjudication is based on business plans and presentations. The evaluation of the effectiveness of an existing entrepreneurship programme, the SAB KickStart Programme, has several advantages, in so far as it determines whether the programme does indeed attain its objectives, and could help to improve the structuring of such programmes for future use by other corporations in South Africa. The population for the study comprised all the participants of the SAB KickStart Programme, from 2001 to 2006. A questionnaire was developed and a response rate of 28.5% was realised. Analysis of variance (ANOVA) was applied to the turnover and percentage profit figures of respondents to investigate the significance of the type of SAB KickStart support afforded. The results were confirmed by the Bonferroni multiple comparison of means test. The deduction is that funding and mentoring, after training, adds value to the programme. Eighty per cent of the SAB KickStarters were still operating their initial businesses, which they owned when they started on the programme, while a further six per cent had started another business, hence a "failure" rate of only 14 per cent. Many other meaningful findings emerged. In conclusion, it can be said that the SAB KickStart Programme adds value and advances entrepreneurship, and could possibly be applied by other large institutions in South Africa In conclusion, it can be said that the SAB KickStart programme adds value and advances entrepreneurship, and can be elevated to other large institutions in South Africa. / Business Management / D.Comm. (Business Management)

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)