Abstract in English, Zulu and Afrikaans / The primary intent of this study was to develop a competitive intelligence (CI) programme implementation strategy framework for the effective use of CI in strategic decision-making (SDM) in a conglomerate, using embedded multiple units and a single-case exploratory study that is qualitative dominant. The study therefore explored the strategic value of CI for SDM in a company that has a conglomerate structure and whose subsidiaries are vertically integrated. Despite the perceived usefulness of CI for distinctive SDM, the case conglomerate and its subsidiaries had collected and employed the available CI products to support their strategic, tactical and other business decisions. Overall results indicated differences between the subsidiaries and the headquarter; and among the subsidiaries on CI practice (CI collection, CI coordination, CI sharing and CI effort) and CI usage for SDM and other decisions. Although a similar strategy development process (guided by the grand corporate strategy), management structure, decision-making process and orientation in the subsidiaries existed, these uniformities did not significantly result in a uniform level of application and usage of CI for SDM across the conglomerate. The conclusion is that CI application is very subjective and contextual even in a vertically integrated conglomerate. Through theory, literature review and empirical findings, synthesis and iteration, a middle-range theory that integrates the CI and SDM disciplines in terms of the contextual issues both share is also constructed. The study also developed a novel way of crafting CI for SDM, which may fit into the existing structure and realities of the conglomerate so as to formalise CI. The CI programme implementation strategy framework was developed considering the proof of tested theories, best practices, existing context, strategy, decision-making process, structure, enabling factors and capabilities of the conglomerate. The CI programme implementation strategy framework, accompanied by a proposed CI structure, has immediate pragmatic utility. It could enable the conglomerate to initiate a formal CI programme without delay and to develop it following an organisational maturation cycle. The study makes an original contribution by conceptualising a CI programme implementation strategy for a unique case and theorising the case within a novel extension within middle-range theory (“SDM and CI application can be viewed in the contextual domains both share”). The exploratory study itself, which led to merging theory and best practices with empirical results and fitting the theories and best practices into case conglomerate’s realities, also makes the study unique in terms of its approach and outputs. / Inhloso enkulu yalolu cwaningo kwakungukusungula uhlaka lokuqala ukusebenzisa uhlelo lwamasu obuhlakani bokuqhathanisa izinkampani ezincintisanayo, obaziwa ngokuthi yiCompetitive Intelligence (iCI) ngesiNgisi ukuze isebenze kahle ekuthathweni kwezinqumo ezihambisana namasu okwaziwa ngestrategic decision-making (iSDM) ngesiNgisi kwinhlanganyela yezinkampani, kusetshenziswa uhlobo locwaningo olungamayunithi amaningi afakwe ndawonye, oluhlola udaba olulodwa nolugxile kakhulu ekuqoqweni kwemininingwane. Ngakhoke, lolu cwaningo luhlole umthelela omuhle wamasu eCI ngokuthatha izinqumo ezihambisana namasu (iSDM) enkampanini enomumo wenhlanganyela yezinkampani enezinkampani ezingena ngaphansi kwayo ezenza imisebenzi eyahlukahlukene. Phezu kokumsebenzi obonakalayo weCI ngokuhlukile kwiSDM, inhlangayela yezinkampani okuyiyo ebhekiwe kanye nezinkampani ezingaphansi kwayo yaqoqa yase isebenzisa imikhiqizo yeCI etholakalayo ukusingatha ukuthatha kwayo izinqumo ezihambisana namasu, namaqhinga kanye nezinye izinqumo zebhizinisi. Imiphumela ephelele yabonisa ukuthi kukhona ukungafani phakathi kwezinkampani ezingena ngaphansi kwayo kanye nekomkhulu; kanti futhi phakathi wezinkampani ezingena ngaphansi kwayo kokuphathelene neCI (Ukuqoqwa kwemininingwane yeCI, ukuhlanganiswa kwemininingwane yeCI, ukusabalalisa imininingwane yeCI nokusebenza kweCI) nokusetshenziswa kweSDM nezinye izinqumo. Nakuba kwakukhona inqubo yokuthuthukisa isu elifanayo (elandela imigomo yesu elihle lenkampani), ukwakheka kohlaka lwabaphethe, inqubo yokuthatha izinqumo kanye nokuqondiswa kwezinkampani ezingaphansi kwenye, lokhu kwefaniswa akuzange kube ngokufanayo endleleni yokwenza nokusebenziswa kweCI kwiSDM kwinhlangayela yezinkampani. Isiphetho ukuthi uhlelo lokusebenza lweCI luncike kakhulu ohlangothini nasengqikithini eyodwa kwinhlanganyela yezinkampani ezenza izinto ezahlukahlukene. Ngokulandela ukuhlaziywa kwemibhalo yemibono yezinzululwazi, kanye nokutholakele uma kwenziwa ucwaningo olubheka izinto ngenkathi zenzeka, ukuhlanganiswa kwemininingwane kanye nokuphindaphindwa kokuhlolwa, kuphinde kwakhiwe imibono yezinzululwazi emibili ehlanganisa imikhakha yeCI neSDM maqondana nezingqikithi ezifanayo kuyona. Ekugcineni, ucwaningo luphinde lwasungula indlela engakaze ibe khona yokwakha iCI iyakhela iSDM engangena ithi khaxa ekwakhekeni nasesimweni esikhona senhlanganyela yezinkampani ukuze iCI ihleleke ngokusemthethweni. Uhlaka lwesu lokuqaliswa kokusebenza kohlelo lweCI lwenziwa ngoba kucatshangwa ngobufakazi obutholakala kwimibono yezinzululwazi ehloliwe, okusebenze ngempumelelo, indikimba ekhona njengamanje, isu, inqubo yokuthatha izinqumo, ukwakheka, yilokho okwenza izinto zenzeke futhi kusebenzeke kwinhlanganyela yezinkampani. Uhlaka lwesu lokuqaliswa kokusebenza kohlelo lweCI, oluphelezelwa ukwakheka okuhlongoziwe kweCI kukwazi ukuhlolisisa kahle umqondo wokukwazi ukubona ubungako bolwazi nesidingo solunye ucwaningo. Kungasiza inhlanganyela yezinkampani, cishe, ukuba ikwazi ukuqala uhlelo olusha lweCI nokulithuthukisa kulandela uchungechunge lwendlela yokukhula yenhlangano. Ucwaningo lufaka ulwazi olusha esivivaneni ngokuqhamuka nomqondo omusha wesu lokuqala ukusebenzisa uhlelo lweCI odabeni olungajwayelekile, bese lubeka imibono ngodaba olubhekwayo ngendlela engakaze yenzeke nehlanganisa imibono yezinzululwazi kanye nocwaningo olubheka izinto ngenkathi zenzeka (“Ukusetshenziswa kweSDM neCI kungabhekwa ezizindeni zengqikithi ezifanayo kukona”). Ucwaningo oluhlolayo, lona uqobo, oluholela ekuhlanganisweni kwemibono yezinzululwazi nokubhekwa kwalokho okucwaningwayo ukuthi kusebenza kahle kuphi kanye nemiphumela yocwaningo olubheka izinto ngenkathi zenzeka, nokuhlanganisa lokho nokwenzeka ngempela enhlanganyeleni yezinkampani, nakho kwenza lolu cwaningo lube ngolwehlukile maqondana nendlela oluyilandelayo kanye nemiphumela evelayo. / Die primêre doel van hierdie studie was om 'n strategieraamwerk vir programimplementering van mededingingsintelligensie (MI) te ontwikkel vir die doeltreffende gebruik van MI in strategiese besluitneming in 'n konglomeraat, deur 'n vasgelegde veelvoudige eenhede, enkelgeval-verkenningstudie, wat ook kwalitatief dominant is, te gebruik. Die studie het dus die strategiese waarde van MI vir strategiese besluitneming verken in 'n maatskappy wat 'n konglomeraatstruktuur het en wie se filiale vertikaal geïntegreer is. Ondanks die waargenome nuttigheid van MI vir spesifiek strategiese besluitneming, het die gevallestudiekonglomeraat en sy filiale die beskikbare MI-produkte versamel en aangewend om hul strategiese, taktiese en ander sakebesluite te ondersteun. Algehele resultate het die bestaan van verskille tussen die filiale en die hoofkantoor aangedui; en tussen die filiale oor MI-praktyke (MI-versameling, MI-koördinering; MI-deling en MI-pogings) en MI-gebruik vir strategiese en ander besluite. Alhoewel daar soortgelyke strategiese ontwikkelingsprosesse bestaan (gelei deur die groot korporatiewe strategie), het hierdie eenvormigheid in bestuurstrukture, besluitnemingprosesse en oriëntering in die filiale nie 'n beduidende eenvormige vlak van toepassing en gebruik van MI vir strategiese besluitneming regdeur die konglomeraat tot gevolg gehad nie. Gevolglik is MI-toepassing baie subjektief en kontekstueel, selfs in 'n konglomeraat wat vertikaal geïntegreer is. Deur teoretiese, literatuuroorsig- en empiriese bevindinge is sintese en iterasie, twee middelvlakteorieë, ook saamgestel wat velde van MI en strategiese besluitneming met betrekking tot die kontekstuele kwessies wat albei deel, geïntegreer het. Op die ou end het die studie ook 'n nuwe manier ontwikkel om MI vir strategiese besluitneming te bewerk wat by die bestaande struktuur en realiteite van die konglomeraat kan inpas om MI te formaliseer. Die strategieraamwerk vir programimplementering van MI is ontwikkel met die bewys van getoetste teorieë, beste praktyke, bestaande konteks, strategie, besluitnemingsproses, faktore wat strukture moontlik maak en vermoë van die konglomeraat, in gedagte. Die strategieraamwerk vir programimplementering van MI, saam met die voorgestelde MI-strukture, het onmiddellike pragmatiese nut. Dit kan die konglomeraat onmiddellik in staat te stel om 'n formele MI-program te inisieer en dit te ontwikkel deur 'n organisatoriese verouderingsiklus te volg. Die studie maak 'n oorspronklike bydra deur 'n strategie vir programimplementering van MI te konseptualiseer vir 'n unieke geval, die teoretisering van die geval binne 'n nuwe uitbreiding in 'n middelvlakteorie ("Toepassing van strategiese besluitneming en MI kan in die kontekstuele domeine beskou word wat beide deel"). Die verkenningstudie self, wat tot die samesmelting van teorie en beste praktyke met die empiriese resultate gelei het en die passing van die teorieë en beste praktyke in die gevallestudiekonglomeraat se realiteite, maak die studie ook uniek met betrekking tot sy benadering en opbrengs. / Graduate School for Business Leadership / D.B.L.

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)