Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Text in English, abstracts in English, Afrikaans and Zulu / This research endeavoured to construct a psychological framework for enhancing relational attitudes and behaviour in a South African employment relations context by investigating the relationship dynamics between individuals’ work-related perceptions (perceived organisational support and justice) and work experiences (psychological contract violation) and their relational attitudes (organisational and union commitment) and behaviour (organisational citizenship behaviour and counterproductive work behaviour) in the workplace, as moderated by their personal dispositions (individualism/collectivism) and mediated by organisational cynicism and trust. The associations between individuals’ personal (gender, age, population group and education level) and work-related (employment status, tenure, job level and union membership) characteristics and these dispositional and relational variables were also explored. A quantitative cross-sectional survey was conducted on a purposive sample of employed students registered at a higher education institution (n = 740). Canonical correlation analysis revealed that individuals’ work-related perceptions and work experiences as well as their sense of organisational cynicism and trust were strong predictors of their attitudinal commitment towards their organisations and their organisationally directed organisational citizenship behaviour. Structural equation modelling indicated a good fit between employees’ perceptions of the quality of their social exchange relationship with their employing organisations and their trust in and cynicism towards these organisations as antecedents of relational attitudes and behaviour. Mediation analysis indicated that individuals’ work-related perceptions and work experiences influence their attitudinal commitment to their employing organisations through their sense of organisational cynicism and trust. Moderation analysis revealed that the influence of individuals’ cynicism towards their employing organisations on their attitudinal commitment is conditional upon their level of horizontal collectivism. Multiple regression analysis showed that individuals’ gender, population group, level of education and job level explain their attitudinal and behavioural reactions to work-related perceptions and work experiences. Tests for significant mean differences revealed significant differences in terms of the biographical variables. At a theoretical level, the study extended the understanding of relational attitudes and behaviour and the antecedents thereof in the workplace. At an empirical level, the study delivered an empirically tested psychological framework for enhancing relational attitudes and behaviour. At a practical level, individual and organisational interventions in terms of the psychological framework were recommended. / Met hierdie studie is gepoog om ʼn sielkundige raamwerk daar te stel wat aangewend kan word om werknemerhoudings en -gedrag in ‘n Suid-Afrikaanse arbeidsverhoudinge konteks te verbeter. Met die oog hierop is ondersoek ingestel na die verhoudingsdinamiek tussen individue se werkverwante persepsies (waargenome organisasiesteun en -geregtigheid); werksbelewenisse (skending van die sielkundige kontrak); hulle houdings (organisasie- en vakbondverbondenheid); en gedrag (organisasieburgerskapgedrag en teenproduktiewe werksgedrag) by die werkplek wat deur hulle pesoonlike ingesteldheid (individualisme/ kollektivisme) beïnvloed word en deur organisasiesinisme en -vertroue bemiddel word. Die verband tussen individue se persoonlike eienskappe (hulle geslag, ouderdom, bevolkingsgroep en opleidingsvlak), werkverwante eienskappe (hulle arbeidstatus, dienstyd, posvlak en vakbondlidmaatskap) en hierdie gesindheids- en verhoudingsveranderlikes is eweneens verken. 'n Kwantitatiewe deursneeopname is gedoen met 'n doelgerigte steekproef onder werkende studente wat by 'n hoëronderwysinstelling ingeskryf is (n = 740). 'n Kanonieke korrelasieanalise het getoon dat individue se werkverwante persepsies en belewenisse sowel as hul organisasiesinisme en -vertroue 'n goeie aanduiding was van hulle houdingsverbondenheid tot hulle organisasies en van hulle burgerskapgedrag jeens hulle organisasies. Strukturele vergelykingsmodellering het groot ooreenkomste tussen werknemers se persepsies van hoe goed hulle sosiale uitruilverhouding met hul werkgewerorganisasies is asook hul vertroue in en sinisme teenoor hierdie organisasies as antesedente van hulle houdings teenoor en gedrag in hulle organisasies aan die lig gebring. Volgens 'n bemiddelingsanalise bepaal werknemers se werkverwante persepsies en werkbelewenisse hulle verbondenheid tot hulle werkgewerorganisasie op grond van hulle organisasiesinisme en -vertroue. 'n Modereringsanalise het getoon dat die invloed wat individue se sinisme teenoor hulle werkgewerorganisasies op hulle verbondenheid het, afhanklik is van hulle vlak van horisontale kollektivisme. Voorts blyk dit uit 'n meervoudige regressieanalise dat individue se geslag, bevolkingsgroep, opleiding en posvlak hulle houding- en gedragsreaksie op werkverwante persepsies en belewenisse verduidelik. Afgesien hiervan het opvallende verskille ten opsigte van die biografiese veranderlikes danksy toetse vir beduidende gemiddeldeverskille aan die lig gekom. Op teoretiese vlak het hierdie studie die kennis van werksverwante houdings en gedrag en die antesedente daarvan in die werkplek verbeter. Op empiriese vlak het hierdie studie 'n empiries getoetste sielkundige raamwerk vir die bevordering van positiewe werksverwante houdings en -gedrag tot gevolg gehad. Op praktiese vlak is individuele en organisasie-intervensies ten opsigte van die sielkundige raamwerk aanbeveel. / Lolu cwaningo luzama ukwakha uhlaka lwezengqondo lokukhulisa indlela enhle yokucabanga nokuziphatha kumqondosizinda wezindlela zokusebenza eNingizimu Afrika ngokucubungula izinguquko ebudlelwaneni phakathi kwemibono emayelana nemisebenzi yomuntu ngamunye (ukusekela nobulungiswa kwenhlangano okucatshangelwayo) nababhekana nakho emsebenzini (ukungahlonishwa kwesivumelwano sezengqondo) nendlela yabo yokucabanga (ukuzibophezela kwenhlangano nokubumbana) nendlela yokuziphatha (indlela yokuziphatha ngokobuzwe benhlangano nendlela yokuziphatha engavumelani nokwenziwa ngemfanelo komsebenzi) emsebenzini njengoba kujivazwa yindlela bona ngokwabo abaziphethe ngayo (ngokuzimela/ngokusebenzisana) futhi kugqugquzelwa ukungabaza nokungabinethemba enhlanganweni. Ubudlelwane phakathi kobunjalo bomuntu ngomuntu (ubulili, iminyaka yobudala, nokuthi ungowaliphi iqembu labantu kanye nezinga lemfundo) nokumayelana nomsebenzi (isimo sokusebenza, umsebenzi owenzayo, izinga lomsebenzi nobulungu benhlangano) izimpawu nalokhu okuguquguqukayo okuwubunjalo bomuntu nakho kwatholakala. Inhlolovo engamanani eyizigaba ezehlukene yenziwa kwisampula eyayikhethwe ngamabomu yabafundi ababhalisiwe esikhungweni semfundo ephakeme (n = 740). Ukuhlaziwa kokuhlobana okungenakuphikiswa kwaveza ukuthi izindlela zabantu ngabanye zokucabanga mayelana nomsebenzi nababhekana nakho emsebenzini kanjalo nombono wabo mayelana nokungabaza nokwethemba inhlangano kwakuyizona zinkomba ezazinamandla zokuzibophezela kwabo ngokwendlela yokucabanga ezinhlanganweni zabo kanye nendlela yabo yokuziphatha ngokwenhlangano okubhekiswe ebuzweni benhlangano. Indlela yokuqhathanisa ngokokwakheka yaveza ukuxhumana okuhle phakathi kombono wabasebenzi wezinga eliphezulu lobudlelwane babo bokuxoxisana nezinhlangano ezibaqashile kanye nokuthemba nokungabaza kwabo okwakuqondiswe kulezi zinhlangano njengesisekelo sendlela yokucabanga neyokuziphatha kwabo. Ukuhlaziywa kokuxoxisana kuveza ukuthi imibono yabantu emayelana nomsebenzi kanye nababhekana nakho emsebenzini kunomthelela ekuzibophezeleni kwabo ngokwendlela yokucabanga ezinhlanganweni ezibaqashile ngokomqondo wabo wokungabaza nokwethemba inhlangano. Ukuhlaziya okulawulekayo kwaveza ukuthi umthelela wokungabaza komumntu ngamunye mayelana nezinhlangano ezibaqashile ekuzibophezeleni kwabo ngokwendlela yokucabanga kuncike ezingeni labo lokusebenzisana ngokulinganayo. Ukuhlaziywa kokwehla ngamandla kwakhombisa ukuthi lokhu okulandelayo komuntu ngomuntu, ubulili, iqembu labantu akulona, izinga lemfundo nezinga lomsebenzi kuchaza indlela ababhekana ngayo ngokwendlela yokucabanga nokuziphatha okumayelana nomsebenzi nalokho ababhekana nakho emsebenzini. Ukuhlolwa kokusemqoka kuchaza umehluko owembula umehluko osemqoka ngokuguquguquka kwemininingwane ngomuntu. Ezingeni lethiyori, lolu cwaningo luveze ngokuthe xaxa ukuqonda indlela yokucabanga neyokuziphatha kwabantu, nezisekelo ezikhona endaweni yokusebenza. Ezingeni lokungase kubonakale kwenzeka, lesi sifundo silethe uhlaka lwezengqondo oluhlolwe njengolungase lwenzeke ukukhulisa indlela yokucabanga neyokuziphatha kwabantu. Ezingeni lokungase kwenzeke, kwancomeka ukuthi kube nokungenelela komuntu ngamunye nokwenhlangano ngokohlaka lwezengqondo. / Psychology / Ph. D. (Psychology (Industrial and Organisational Psychology))