Text in English with abstracts in English, Sesotho and isiXhosa / The importance of investment information seeking cannot be overemphasised. Seeking information to support investment decision-making is a key component of every successful investment business. The literature review revealed that informed investors make greater use of accounting disclosures and non-earnings information in order to form more precise earnings expectations. By contrast, a lack of accurate investment information makes it difficult for investors to decide when to buy, hold or sell their investment. This study investigated information needs and seeking behaviour of black investors in the MTN Asonge scheme in Capricorn District of Limpopo Province. The study endeavoured to acquire understanding of investors’ information needs and how they seek information to support their investment decisions. To this end, a qualitative phenomenological research approach was followed. Purposive snowball sampling was applied to sample the study respondents who were later interviewed. Semi-structured, face-to-face interviews were conducted with six investors to collect data which were subsequently analysed thematically. The three types of information sources identified as core to investment decision-making include personal, online and printed information. The findings showed that although the majority of MTN Asonge investors were aware of different formats in which investment information is available, they did not use modern electronic information storing and retrieval strategies, such as conducting online internet searches to access information published on corporate websites. The respondents experienced various challenges when seeking investment information, opting to rely on personal sources such as friends, close relatives and colleagues. Furthermore, the investors appeared not to be aware of personal information sources such as investment advisors, information brokers, roundtables and one-on-one discussions. The study recommended intensive investor education as well as a comparative investigation of information seeking behaviour amongst other members of BEE investment schemes in South Africa. / Bohlokwa bja go nyaka tshedimošo ya peeletšo bo ka se gatelelwe go fetišiša. Go nyaka tshedimošo ya go thekga tšeo ya sephetho ke karolo ye bohlokwa ya kgwebo ye nngwe le ye nngwe ya peeletšo ye a atlegilego. Tshekatsheko ya dingwalo e utolotše gore babeeletši ba go ba le tsebo ba šomiša ka tshwanelo dikutullo tša tšhupamatlotlo le tshedimošo ye e sego ya go tsenya letseno, go bopa gagolo ditetelo tše itšeng tša letseno. Ka go le lengwe, tlhokego ya tshedimošo ya peeletšo ye e nepagetšego e dira gore go be boima go babeeletši go tšea sephetho sa gore ke neng mo ba rekago, swarelelago goba go rekiša peeletšo ya bona. Nyakišišo ye e nyakišišitše dinyakwa tša tshedimošo le mokgwa wa go nyaka tshedimošo ya babeeletši ba bathobaso ka gare ga sekema sa MTN Asonge ka seleteng sa Capricorn sa Profentshe ya Limpopo. Nyakišišo e lekile go hwetša kwešišo ya dinyakwa tša tshedimošo ya babeeletši le ka fao ba nyakang tshedimošo ya go thekga diphetho tša peeletšo ya bona. Go fihla mo, mokgwa wa khwalithethifi wa nyakišišo wa diponagalo o latetšwe. Go dira sampole ya koketšo ya nepo go šomišitšwe go dira sampole ya bakgathatema ba nyakišišo bao go boledišanwego nabo. Dipoledišano le batho ka o tee ka o tee tša dipotšišo tše di bulegilego di didirilwe ka babeeletši ba selela, go kgoboketša datha yeo morago e sekasekilwego ka tekanyetšo. Mehuta ye meraro ya methopo ya tshedimošo yeo e hlaotšwego bjalo ka ya motheo tšeong ya diphetho tša peeletšo e akaretša ya motho ka noši, onelaene le ya go gatišwa. Dikutullo di laeditše gore le ge bontši bja babeeletši ba MTN Asonge ba be ba lemoga mehuta ya go fapana yeo tshedimošo ya peeletšo e hwetšegago ka yona, ga se ba šomiše mekgwa ya sebjalebjale ya go hwetša le go lota tshedimošo ya ilektroniki, go swana le go dira diphuruphutšo tša inthanete tša onelaene go fihlelela tshedimošo ye e phatlaladitšwego diweposaeteng tša dikgwebo. Bakgathatema ba itemogetše ditlhohlo tša go fapana ge ba nyaka tshedimošo ya peeletšo, ba kgetha go tshepha methopo ya bona ka noši go swana le bagwera, maloko a kgauswi le bašomišane. Gape, babeeletši ba bonagetše ba sa lemoge methopo ya tshedimošo ya batho ka noši go swana le baeletši ba peeletšo, dientšente tša tshedimošo, dikopano le dipoledišano tša batho ka o tee ka o tee. Nyakišišo e šišintše thuto ya babeeletši ye e tseneletšego, le nyakišišo ya papetšo ka go mokgwa wa go nyaka tshedimošo magareng a maloko a mangwe a dikema tša peeletšo tša BEE ka Afrika Borwa. / Nkoka wa ku lava vuxokoxoko bya vuvekisi wu nga ka wu nga tsongahatiwi. Ku lavana na vuxokoxoko bya ku seketela ku endliwa ka swiboho hi vuvekisi i xiyenge xa nkoka swinene eka bindzu ra vuvekisi rin'wana na rin'wana ro humelela. Ku hlayiwa ka matsalwa swi kombe leswo vavekisi lava va nga na vutivi va tirhisa ngopfu ku paluxiwa ka vutivi hi swa malawulelo ya swa timali na vutivi lebyi byi nga vuyeseriku, ku endla leswo ku languteriwa vuvuyerisi byo kotlana swinene. Loko swi pimanisiwa, ku pfumaleka ka vutivi bya vuvekisi swi endla leswo swi nonon'hwa eka vavekisi ku endla swiboho loko va xava, va khoma kumbe ku xavisa vuvekisi bya vona. Dyondzo leyi yi endle vulavisisi hi swilaveko swa vutivi, na matikhomelo yo lava vutivi bya vavekisi va vantima eka xikimu xa MTN Asonge eka distriki ya le Capricorn eka xifundzhankulu xa Limpopo. Vulavisisi lebyi byi na xikongomelo xa ku kuma ku twisisa hi swilaveko swa vutivi eka vavekisi na leswo xana va byi lavisa ku yini vutivi ku seketela swiboho swa vona swa vuvekisi. Mayelana na leswi, ku landzeleriwe fambiselo ra ndzavisiso wa qualitative phenemenological. Ku tirhisiwe sampuli ya fambiselo ra purposeful snowball sampling ku kuma sampuli ya ndzavisiso hi vateka xiavo lava ku nga endliwa mabulu ya interview na vona. Ku endliwe ti-interview na vanhu hi wun'we wun'we leri vitaniwaka semi-structured interview, leswi nga endliwa na vavekisi va ntsevu, ku hlengeleta data, leyi endzhaku ka swona yi nga xopaxopiwa hi tinhlokomhaka to karhi. Minxaka minharhu ya swihlovo swa vutivi swi ve swi voniwa tani hi swa nkoka eka ku endla swiboho hi vuvekisi, ku nga leswi katsaka munhu xiviri, ku kuma vutivi eka inthanete (online) na leswi printiweke. Vuyelo lebyi kumiweke byi kombise leswo hambi loko vunyingi bya vavekisi va MTN Asonge a va twisisa hi tifomete to hambana laha ku kumekaku kona vuviti bya vuvekisi, vavekisi a va tirhisangi vutivi bya elektroniki lebyi hlayisiweke na maqhinga yo byi humesa vutivi bya kona, yo fana na ku secha eka online hi inthanete ku fikelela vutivi lebyi paluxiweke eka ti-website ta khampani. Lava nga hlamula swivutiso va ve na mintlhontlho yo hambana-hambana loko va lava vutivi bya vuvekisi, leswi nga endla leswo va tshembela eka vutivi bya vanhu xiviri, byo fana no byi kuma eka vanghana, va ndyangu na maxaka na vatirhikulobye. Ku ya emahlweni, vavekisi va kombisa ku kala ku twisisa hi swihlovo swa vuviti swo fana na vatsundzuxi hi swa vuvekisi, tibrokhara ta vutivi bya vuvekisi, tinhlengeletano ta vanhu to tsundzuxa na mabulu yo khoma na munhu hi wun'we wun'we. Dyondzo leyi ya ndzavisiso yi bumabumela leswo ku endliwa dyondzo ya vuvekisi, na tindlela to lava vutivi hi ku pimapimanisa eka swikimu swa BEE swa vuvekisi eAfrika Dzonga. / Information Science / M. Inf.

Text in English with abstracts in English and Sesotho / The purpose of this study was to describe the role of Life Orientation (LO) in the development of altruistic behaviour among adolescents aged 14 t0 16 years in one rural school of Limpopo Province. The participants were purposively selected. Most communities struggle to involve adolescents in voluntary activities such as home-based care, cleaning campaigns, conducting study groups, and others, if there are no incentives such as money. The study collected data through semi-structured interviews and the altruism scale questionnaire. The latter is not a psychometric measure but a screening tool that gives a qualitative value that can be analysed. The findings of the study have shown that LO has not yet played a critical role in developing altruism in youth, especially adolescents. Participants having reported lack of perceived seriousness taken by their LO teachers on the topics during LO lessons resulted in their different perspectives and experiences regarding the subject. In addition, altruism has not been included in LO curriculum. Therefore, further investigation of the cause of belief in superstition amongst adolescents and downgrading of LO is important. / Morero wo mogolo wa dinyakišišo tše e be e le go hlalosa karolo ye bohlokwa yeo e bapalago ke Thuto ya Tshedimošo ya Bophelo (Life Orientantion) gore bana bao ba golago ba thoma go tšwa mahlalegading ba hlalefa, ba mengwaga ye lesome-nne leba lesome-tshela ba godišwe le go rutwa mekgwa ye mebotse mo sekolong se sengwe seleteng sa Limpopo, Afrika Borwa. Batšeikarolo dinyakišišong tše ba kgethilwe ka maikemišetšo gore ba ntšhe maikutlo a bona ka moka mabapi le tabakgolo yeo monyakišiši a bego a e nyakišiša. Batho ba bantšhi mo setšhabeng ba palelwa ke go huetša bana bao ba golago mo mešomong ya go ikgafa moo elego gore a go na moputso wa tšhelete. Mediro ye ya boikgafo e akaretša go nea balwetši ditirelo tša kalafo ya ka gae, masolo a go thlwekiša, dihlopha tša go ithuta mmogo, magareng ga tše dingwe. Dinyakišišo tše di šomišitše mokgwa wa seka-dipoledišano go tšea tshedimošo gammogo le sekala sa dipotšišo tša go šomišwa go dira diteko tša go utulla mediro ye mebotse ya Mosamaria wa kgaugelo mo setšhabeng. Maikemišetšo a sekala se sa dipotšišo ga se go dira diteko tša monagano, eupša ke sefetleki sa go dirišwa go tšea tshedimošo le go seka-seka maikutlo mabapi le gore batšeikarolo ba ikwa bjang ka tiragalo ye itšeng yeo e nyakišišwago (e sego go seka-seka dipalopalo). Dipoelo tša dinyakišišo tše di laetša gore Thuto ya Tshedimošo ya Bophelo ga e sešo ya fihlelela morero wa go aga mekgwa ya botho mo bathong ba baswa. Batšeikarolo ba nyamišitšwe ke ka mokgwa woo barutiši ba thuto ye ba se nago maikemišetšo ka gona mabapi le go ruta thuto ye ka mafolofolo. Se se ile sa ba le khuetšo ye mpe go barutwana moo bailego ba hlokomologa thuto ye ka go se e tšeele hlogong gomme ba e bona ka leihlo le šele. Godimo ga moo, thuto ya go kwela batho bohloko le go ba hlankela ga se ya akaretšwa mo thutong Tshedimošo ya Bophelo. Bjalo go nyakega dinyakišišo mo go tumelo ya dinonwane magareng ga baswa bao ba golago le go nyenyefašwa ga Thuto ye ya Tshedimošo ya Bophelo. / Educational Studies / M. Ed. (Specialisation in Guidance and Counselling)

Abstracts in English, Sotho and Afrikaans / The impact of Information and Communication Technologies on all spheres of life, whether it is for educational, corporate, government or social purposes is undeniable. From an educational point of view, the South African Department of Basic Education acknowledged the impact that ICT has on teaching and learning in the classroom by introducing ICT in the education system. However, ICT integration in South African schools is still in its infancy especially in most rural schools. The phenomenological, qualitative research study employed a case study as its research design, employing the connectivism theory as the theoretical framework. The theory that underpinned this study was the connectivism theory. The research was performed with a sample of six purposively selected teacher-participants. Semi-structured interviews and non-participant observation were the methods of data collection. The aim of conducting the semi-structured interviews was to determine the teachers’ perception on the integration of ICT as a tool to enhance teaching and learning. The non-participant observation assisted in corroborating the data collected from the interviews. The research data collected were studied, analysed, explained and validated. The findings indicated that the integration of ICT is still at its infancy and though the teachers viewed ICT as a valuable tool to enhance teaching and learning, they emphasised the enormous work that needs to be done by the Department of Basic Education in ensuring the full integration of ICT in the schools. Findings of the study highlighted the challenges that teacher’s experience that hindered the proper integration of ICT in schools. The study recommends that the Department of Basic Education provides adequate ICT tools in all the public schools, ensures that the teachers receive proper ICT training, continuous support and the regular update and maintenance of ICT tools as well as the regulation of ICT policy as a guide to teaching and learning in the schools. / Seabe sa Ditheknolotši tša Tshedimošo le Dikgokagano go makala ka moka a bophelo, se ka be se le go thuto, go khamphani, go mmušo goba mabakeng a leago se ka se ganetšwe. Go ya ka maikutlo a tša thuto Kgoro ya Thuto ya Motheo ya Afrika Borwa e amogetše seabe seo Theknolotši ya Tshedimošo le Dikgokagano (ICT) e nago le sona go go ruta le go ithuta ka phapošing ya thuto ka go tsebagatša ya ICT ka lenaneong la thuto. Le ge go le bjale, kopanyo ya ICT ka dikolong tša Afrika Borwa e sa le mathomong kudukudu ka dikolong tše ntši tša magaeng. Dinyakišišo tše tša maitemogelo le tša boleng di šomišitše dinyakišišo tša seemo bjalo ka tlhamo ya tšona ya go dira dinyakišišo, ka go šomiša teori ya thuto ya kgokagano ka inthanete bjalo ka tlhako ya teori. Teori yeo e thekgilego dinyakišišo tše e bile teori ya thuto ya kgokagano ka inthanete. Teori ye e phethagaditšwe ka sampole ya barutiši ba tshela bao ba kgethilwego go kgatha tema ka maikemišetšo. Dipotšišo tša dipoledišano tšeo di bego di nyaka gore baarabi ba fahlele ka mabaka le temogo ka bao ba sa kgathego tema di ile tša šomišwa bjalo ka mekgwa ya go kgoboketša tshedimošo. Maikemišetšo a go diriša dipotšišo tša dipoledišano tšeo di bego di nyaka gore baarabi ba fahlele ka mabaka ebile go tseba maikutlo a barutiši mabapi le kopanyo ya ICT bjalo ka setlabelo sa go thuša go ruta le go ithuta. Temogo ka bao ba sa kgathego tema go thušitše go kopanya tshedimošo yeo e kgobokeditšwego ka dipoledišanong. Tshedimošo ya dinyakišišo yeo e kgobokeditšwego e ile ya lekodišišwa, ya sekasekwa, ya hlalošwa le go tiišeletšwa. Dikutollo di laeditše gore kopanyo ya ICT ka dikolong e sa thoma gomme le ge e le gore barutiši ba bona ICT bjalo ka setlabelo se bohlokwa sa go thuša go ruta le go ithuta, ba gateletše taba ya mošomo o montši wo o swanetšego go dirwa ke Kgoro ya Thuto ya Motheo go netefatša gore go ba le kopanyo ka botlalo ya ICT ka dikolong. Dikutollo tša dinyakišišo di laeditše dithohlo tšeo baithuti ba itemogelago tšona tšeo di šitišitšego kopanyo ya maleba ya ICT ka dikolong. Dinyakišišo di šišinya gore Kgoro ya Thuto ya Motheo e fane ka ditlabelo tša maleba tša ICT ka dikolong tša mmušo ka moka, e netefatše gore barutiši ba hwetša tlhahlo ya maleba ya ICT le thekgo ye e tšwelago pele, le gore ditlabelo tša ICT di fele di mpshafatšwa kgafetšakgafetša le go hlokomelwa. Godimo ga fao, gore melawana ya ICT bjalo ka tlhahlo ya go ruta le go ithuta ka dikolong e laolwe. / Ons kan nie die invloed van Inligtings- en Kommunikasietegnologie (IKT) op alle terreine van die lewe – of dit vir opvoedkundige, korporatiewe, regerings- of sosiale gebruik is – ontken nie. Uit 'n opvoedkundige oogpunt, het die Suid-Afrikaanse Departement van Basiese Onderwys die invloed van IKT op onderrig en leer in die klaskamer erken deur IKT in die onderwysstelsel bekend te stel. IKT-integrasie in Suid-Afrikaanse skole is steeds in sy beginfase, veral in landelike skole. Hierdie fenomenologiese, kwalitatiewe navorsingstudie het 'n gevallestudie as navorsingsontwerp en die konnektivisme teorie as teoretiese raamwerk gebruik. Die teorie wat die studie onderskryf het, was die konnektivisme teorie. Die navorsing is met 'n steekproefneming van ses doelbewus gekose onderwyserdeelnemers uitgevoer. Semigestruktureerde onderhoude en niedeelnemerwaarneming is gebruik om data te versamel. Die doel van die semigestruktureerde onderhoude was om die onderwysers se persepsies te bepaal oor die integrasie van IKT as hulpmiddel om onderrig en leer te bevorder. Die niedeelnemerwaarneming het gehelp om die data uit die onderhoude te bevestig. Die navorsingsdata wat versamel is, is bestudeer, ontleed, verduidelik en geldig verklaar. Die bevindings het aangedui dat die integrasie van IKT nog in sy beginfase is en alhoewel die onderwysers IKT as 'n waardevolle hulpmiddel beskou om onderrig en leer te bevorder, het hulle die groot hoeveelheid werk wat die Departement van Basiese Onderwys nog moet doen om volledige integrasie van IKT in skole te verseker, beklemtoon. Die studie se bevinding het die onderwysers se uitdagings wat die behoorlike integrasie van IKT in skole verhinder, uitgelig. Die studie beveel aan dat die Departement van Basiese Onderwys genoegsame IKT-hulpmiddels in alle openbare skole voorsien, verseker dat die onderwyser behoorlike IKT-opleiding en deurlopende ondersteuning ontvang, en dat IKT-hulpmiddels gereeld opgradeer en onderhou word. Verder, dat die IKT-beleid as 'n riglyn vir onderrig en leer in skole gereguleer moet word. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)

Online learning through the use of information and communication technology (ICT) features in institutions of higher education globally. If integrated successfully online learning holds many benefits. Research however has highlighted that the focus of online learning is often on the technology, while pedagogical considerations are neglected. As such online learning has not yielded significant changes from a pedagogical perspective. The impetus of this study was driven by the need to find approaches of integrating pedagogically sound online learning in distance education (DE). The study employed a case study research design, and was qualitative in nature. Questionnaires, interviews and documents informed the case study. The findings of the study reveal that online learning should be purposefully planned. In light of the findings, the study presents a framework for the integration of online learning in DE. The framework is built on the concept of awareness and argues that online learning should depart from three types of awareness, i.e. lecturer, student and institutional. The framework is entrenched in theory from both DE and online learning and offers direction for stakeholders at various levels of DE higher education institutions in terms of integrating online learning. / Boithuti ka inthanete ka tšhomišo ya theknolotši ya tshedimošo le kgokagano (ICT) bo hlaga ka go dihlongwa tša thuto ya godingwana lefaseng ka bophara. Ge e le gore di kopantšwe ka katlego, boithuti ka inthanete bo na le mehola ye mentši. Le ge go le bjalo, dinyakišišo, di bontšhitše gore nepišo ya boithuti ka inthanete gantši e ka go theknolotši, mola ditlhoko tša mokgwathuto di hlokomologilwe. Ka fao, boithuti ka inthanete ga se bo tšweletše diphetogo tša go bonagala go tšwa go kgopolo ya mokgwathuto. Tlhohleletšo ya dinyakišišo tše e laolwa ke nyakego ya go hwetša mekgwa ye e kopantšwego ye e kwagalago ya thuto ya boithuti ka inthanete le boithutikgole (DE). Dinyakišišo di šomišitše tlhamo ya dinyakišišo ya tshekatsheko ya maemo, gomme ka tlhago e be e le tša boleng. Mananeopotšišo, dipoledišano le dingwalwa di tsebagaditše tshekatsheko ya maemo . Diphihlelelo tša dinyakišišo di utolla gore boithuti ka inthanete bo swanetše go beakanywa ka maikemišetšo. Go ya ka diphihlelelo, tlhako e hlagišwa ke kopanyo ya boithuti ka inthanete ka go DE. Tlhako ye e theilwe godimo ga kgopolo ya temošo le go hlagiša gore boithuti ka inthanete bo swanetše go tšwa go mehuta ye meraro ya temošo, k.g.r. mofahloši, baithuti le dihlongwa. Tlhako ye e hlalošwa ka botlalo ka go teori go tšwa go DE le boithuti ka bobedi ka inthanete gomme e fa taetšo go baamegi maemong a go fapafapana a dihlongwa tša thuto ya godingwana ya kgole go ya ka boithuti ka inthanete. / Ukufunda ngokuxhumana ngekhompuyutha ngokusebenzisa ubuchwepheshe bolwazi nokuxhumana (i-ICT) kuyinto ekhona ezikhungweni zemfundo ephakeme emhlabeni wonke. Uma kudidiyelwe ngempumelelo, ukufunda ngokuxhumana ngekhompuyutha kunemihlomulo eminingi. Kodwa-ke, ucwaningo luqhakambise ukuthi ukugxila ekufundeni ngokuxhumana ngekhompuyutha kuvame ukuba mayelana nobuchwepheshe, bese kuthi okuphathelene nezindlela zokufundisa kunganakwa. Kanjalo, ukufunda ngokuxhumana ngekhompuyutha akuzanga noshintsho oluningi maqondana nezindlela zokufundisa. Isisusa salolu cwaningo kwaba ngukukhuthazwa yisidingo sokuthola izindlela zokudidiyela izindlela zokufundisa ngokuxhumana ngekhompuyutha ezisebenzayo kwezemfundo yamabanga (i-DE). Lolu cwaningo lusebenzise uhlobo lokucwaninga olubheka izindawo ezithile okugxilwa kuzo kanti luwuhlobo olubheka imininingwane yezinto ezikhona ezingamaqiniso. Amaphephamibuzo, izingxoxiswano kanye nemiqulu yikona okwaholela ocwaningweni olugxila ezindaweni ezithile. Okwatholakala kulolu cwaningo kwaveza ukuthi ukufunda ngokuxhumana ngekhompuyutha kumele kuhlelwe ngendlela. Ngenxa yokutholakele, uhlaka luhlinzekelwa ukuba kudidiyelwe ukufunda ngokuxhumana ngekhompuyutha kwezemfundo yamabanga. Uhlaka lwakhiwe ngomqondo wokuqwashisa futhi lubeka phambili ukuthi ukufunda ngokuxhumana kwekhompuyutha kufanele kusukele ezinhlobeni ezintathu zokuqwashisa, kuthisha wasenyuvesi, kumfundi nakwisikhungo. Uhlaka lugxile emqondweni wezinzululwazi wakona kokubili imfundo yamabanga nokufunda ngokuxhumana ngekhompuyutha futhi luhlinzeka umhlahlandlela kwabathintekayo emazingeni ahlukahlukene ezikhungo zemfundo ephakeme yamabanga maqondana nokudidiyela ukufunda ngokuxhumana ngekhompuyutha. / Educational Studies / Ph. D. (Education)

One of the most critical challenges facing South Africa is the shortage of skills. The Financial Services Sector, of which banks form part, is also affected by this problem and this poses a risk in achieving the targeted Gross Domestic Product (GDP). The quality and level of education offered in South African Higher Education Institutions is perceived as being insufficient to that which is required in the industry and is a possible contributing factor towards the skills shortage problem. The study was motivated by the concerns raised by some scholars concerning the relevance of the management accounting syllabus as compared with the technical skills required in the banking industry. Investigating this is important as the Financial Services Sector, which includes the banking industry, is one of the largest employers of management accountants in South Africa and there is a paucity of research in this area. The aim of the study was to determine whether management accounting technical skills provided by an ODeL University in South Africa meet banking employers’ expectations. A qualitative research approach was used to conduct interviews with nineteen participants from three banks and ten academics from the ODeL University and includes a qualitative documentary analysis to review and analyse the study material for four management accounting modules and the mapping of the management accounting syllabus to the SAICA competency framework. The results reflect the data obtained from the interviews. The analysis of the interviews is organised under five main themes as follows: Function of management accounting within the banking sector; recruitment of graduates and development of management accounting technical skills; identified technical skills lacking in new graduates employed by banks; bank specific training at an ODeL institution (an academic perspective) and strategies to bridge the gap. The results of the analysis conducted on the management accounting study material from the ODeL University are presented in four categories; Costing, Financial Management, Accounting Data Processing and the SAICA Competency Framework. The results indicate that bank employers acknowledge the work achieved by higher education institutions in providing students with basic management accounting skills, which enable them to start working in management accounting positions in banks. However, bank participants were concerned with graduates’ inability to link theory with practical application and further confirmed that graduates lack a number of relevant technical skills. Academics confirmed that the management accounting syllabus does not give much attention to banks and other financial service industries; it is dominated by activities and case studies related to manufacturing industries. The analysis of the prescribed study material supports this and indicates that there are insufficient activities related to service companies and very few references to financial services sector entities. Several recommendations were made by participants which, inter alia include incorporating relevant activities and case studies into the management accounting syllabus and greater reciprocity between the banking industry and universities. This study contributes to the literature on management accounting technical skills’ relevance to banks and by extension, the financial services sector. It provides insights on the management accounting technical skills that are currently lacking in graduates. Additional areas warranting further research are also identified. / Omnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe. / Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe. / Finance, Risk Management and Banking / M. Ph. (Accounting Sciences)

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)