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A framework for the inclusion of informally owned small micro medium enterprises (SMMEs) into the formal sector
No full textThis study focuses on the inclusion of informally owned SMMEs in the formal sector in South Africa. The literature review highlights the complexities and variations within the informal economy across different countries and regions. It frequently overlooks the complexity and country-specific context that is crucial for understanding how developing countries experience and internalise the iterative process of formalisation.
This study aims to develop a framework for the inclusion of informally owned SMMEs in the formal sector in South Africa. Various theoretical lenses, such as trust, stakeholder, dynamic capability, transaction, agency, and transaction cost economics theories, are used to address the various aspects of the study. By employing qualitative research through a case study strategy, the study used Husserl's phenomenology to understand the lived experiences of stakeholders in detail. This approach ensures rigour and captures the dynamic interactions between regulatory frameworks and business practices, which is crucial for contextualised insights into formalisation.
The findings from thematic analysis outlined the data reduction and abstraction processes of uncovering themes, developing emerged final themes and core concepts that were mapped onto the data and interpreted to reveal how informally owned SMMEs transitioned into the formal sector. The research identified core themes that were supported by regulatory frameworks necessary for effective formalisation and details the economic significance and challenges of the informal sector. This study conceptualised a multifaceted informal micro small medium enterprise ( IMSME )framework for the inclusion of informally owned SMMEs in the formal sector as an achieved aim of the research and theoretical contribution. Methodologically, the thesis contributed by following an interpretive philosophy and employing a case study to understand the complexities of the formalisation social process. Practically, through the framework, this study may inform practitioners on how to address formalisation. This study provides insight into the uniqueness of South Africa in terms of its formalisation.
The study is significant for practical strategies for policy development and business support systems in South Africa. These strategies aim to foster a more equitable and robust economic environment. However, the study also emphasises the need for careful management of the formalisation process. If the formalisation process is not implemented effectively, entrepreneurs might choose to remain in the informal sector despite all the formalisation investment efforts.D.B.L.Graduate School of Business Leadershi
Indigenous ways of worlding as systemic understanding of human and more-than-human influence in generating worlds in becoming
No full textIn this article I draw out the non-anthropocentric basis of an Indigenous systemic onto-epistemology, and its importance globally for addressing super-wicked problems.In this paper I explore the participatory onto-epistemology – ways of knowing linked to ways
of worlding – expressed by Indigenous sages and scholars in numerous parts of the globe. (The
term Indigenous here signals groupings of people who have been subjected to Euro-American
colonization.) I point to, and draw out, their systemic approach grounded in the understanding
that “things” (including our “selves”) always exist in relation. This ontology – sometimes
called a political ontology – implies an axiological commitment to strive to heal relations that
have become unbalanced among and between human and more-than-human agents (animals,
plants, rivers, etc. whose agency and intelligence too must be respected). It suggests that we
need to be alert to how our thinking processes, as part of a community of human and more
than-human agents, willy nilly contribute to having influence on/in a world-in-becoming.
Otherwise expressed, in terms of this onto-epistemology we are enmeshed in a web of relations
in which we shape worlds as we enact our thinking-and-being with others with whom/which
we are engaged. This (co)responsibility for world-forming cannot be avoided. I note that an
Indigenous systemic outlook has not been highlighted in mainstream accounts of the history of
systems thinking and that the superwicked crises such as appropriation of Indigenous lands to
make way for the operation of global (extractive) capital, destruction of Indigenous
communities along the way, superexploitation of racialized labor across the globe,
superexploitation of “cheap nature”, mass extinction of species due to an anthropocentric
outlook, etc., have not been given due attention in the mainstream systems literature.Adult Basic Education (ABET
The value of a GIM-informed music-art based stress management intervention: a qualitative case study in a HE work context
No full textText in English with abstracts in Afrikaans and TswanaStress in the Higher Education (HE) work environment is a pressing issue, demanding innovative approaches to support employee well-being. This study explores the value of a music- and art-based Stress Management Intervention (SMI), with adapted Guided Imagery and Music (GIM) as the central modality, in supporting coping processes and enhancing adaptive functioning among HE employees. Framing the inquiry, the research question posed was: “How do HE employees experience a music- and art-based SMI in relation to their stress management and coping capacity?” Situated within the disciplinary boundaries of industrial and organisational psychology, and grounded in employee well-being theory, the study draws on meta-theoretical foundations from neuroscience and psychodynamics. The experience of the intervention was evaluated using a multi-method, qualitative case study design informed by Hermeneutic Phenomenology (HP) and analysed through Interpretative Phenomenological Analysis (IPA).
Nine participants from diverse departments and positions engaged in six structured intervention sessions over a six-week period. Data were generated through pre- and post-intervention interviews, session observations, and a focus group, allowing for an in-depth exploration of perceived changes over time. Findings indicate that participation in the GIM-based SMI: (i) supported emotional regulation and adaptive coping; (ii) facilitated increased use of problem- and emotion-focused strategies; (iii) contributed to a more balanced and agentic self-identity; (iv) functioned as a psychodynamic tool for emotional growth and meaning-making; (v) fostered collective support through group cohesion and shared expression; and (vi) promoted embodied awareness and emotional harmony through neuro-somatic experiences.
This multifaceted exploration demonstrates the value of creative modalities like GIM in addressing workplace stress, and offers nuanced insights into their potential role in enhancing employee well-being in high-demand environments like HE.Stres in die Hoër Onderwys (HE)-werkomgewing is ’n dringende aangeleentheid wat innoverende benaderings verg om werknemers se welstand te ondersteun. Hierdie studie ondersoek die waarde van ’n musiek- en kunsgebaseerde Stresbestuur-intervensie (SMI), met aangepaste Geleide Beelde en Musiek (GIM) as die sentrale modaliteit, in die ondersteuning van hanteringsprosesse en die verbetering van aanpasbare funksionering onder werknemers in die Hoëronderwyssektor. Die volgende navorsingsvraag het as vertrekpunt vir die studie gedien: “Hoe ervaar Hoëronderwyssektor-werknemers ’n musiek- en kunsgebaseerde Stresbestuur-intervensie (SMI) ten opsigte van hul stresbestuur- en hanteringskapasiteit?” Binne die dissiplinêre grense van nywerheids- en organisasiesielkunde, en gesetel in werknemerwelstandsteorie, put hierdie studie uit meta-teoretiese grondbeginsels van neurowetenskap en psigodinamika. Die intervensie-ervaring is geëvalueer deur middel van ’n multi-metode- kwalitatiewe gevallestudie-ontwerp wat deur Hermeneutiese Fenomenologie (HP) geïnspireer is en deur Interpretatiewe Fenomenologiese Analise (IPA) ontleed is.
Nege deelnemers van uiteenlopende departemente en poste is by ses gestruktureerde intervensiesessies oor ’n tydperk van ses weke betrek. Data is gegenereer deur onderhoude voor en ná die intervensie, sessiewaarnemings, en ’n fokusgroep. Dit het ’n diepgaande ondersoek na veranderinge wat oor ’n tydperk opgemerk is, moontlik gemaak. Die bevindings toon dat deelname aan die GIM-gebaseerde SMI: (i) emosionele regulering en aanpasbare hantering ondersteun het; (ii) verhoogde gebruik van probleem- en emosiegefokusde strategieë bewerkstellig het, (iii) bygedra het tot ’n meer gebalanseerde en agentiese selfidentiteit; (iv) gefunksioneer het as ’n psigodinamiese hulpmiddel vir emosionele groei en betekenisvorming; (v) gesamentlike ondersteuning aangemoedig het deur groepkohesie en gedeelde uitdrukking; en (vi) verpersoonlikte bewustheid en emosionele harmonie bevorder het deur neuro-somatiese ervarings.
Hierdie veelvlakkige ondersoek demonstreer die waarde van kreatiewe modaliteite soos GIM om werkplek-stres te hanteer. Daarbenewens bied dit genuanseerde insig in hul potensiële rol in die verbetering van werknemerwelstand in veeleisende omgewings soos hoër onderwys.Kgatello ya kelello tikolohong ya mosebetsi ya Thuto e Phahameng (TP) ke bothata bo potlakileng, bo hlokang mekgwa e metjha ya ho tshehetsa boiketlo ba basebetsi. Phuputso ena e batlisisa ka bohlokwa ba ho Sebetsana le Maemo a ho Laola Kgatello ya Kelello ka mmino le bonono, ka Tataiso ya ho iketsetsa Setshwantsho ka Kelellong le Mmino e le mokgwa o ka sehloohong bakeng sa ho tshehetsa mekgwa ya ho sebetsana le bothata bona le ho ntlafatsa mokgwa wa ho sebetsa ka hara basebetsi ba Thuto e Phahameng. Ha ho etswa dipatlisiso, potso e butsitsweng ya dipatlisiso e ne e re: “Basebetsi ba Thuto e Phahameng ba fumane ho Sebetsana le Maemo ka ho Laola Kgatello ya Kelello ka mmino le bonolo ho le jwang mabapi le ho laola kgatello ya bona ya kelello le ho sebetsana le yona?” Phuputso ena ke karolo ya thuto ya kelello ya indasteri le ya mekgatlo mme e thehilwe dikgopolong tse mabapi le boiketlo ba basebetsi. E boetse e sebedisa dikgopolo tsa saense ya methapo ya kutlo le ya kelello ho tshehetsa mokgwa wa yona wa ho etsa dintho. Phihlelo ena ya ho ntlafatsa maemo e ile ya hlahlojwa ho sebediswa mekgwa e mengata, moralo wa thuto ya boleng bo thehilweng ho Hermeneutic Phenomenology (HP) mme ya hlahlojwa ka Interpretative Phenomenological Analysis (IPA).
Bankakarolo ba robong ba tswang mafapheng a sa tshwaneng le maemong a sa tshwaneng ba ile ba kenya letsoho dibokeng tse tsheletseng tse hlophisitsweng tsa ho ntlafatsa maemo tsa dibeke tse tsheletseng. Ho ile ha fumanwa dintlha ka dipuisano tse entsweng pele le ka morao mabapi le ho sebetsana le boemo bona, dibokeng tsa ho beha leihlo, le sehlopha se tsepamisitseng maikutlo, ho dumella ho hlahloba ka botebo diphetoho tse lemohuwang ha nako e ntse e tsamaya. Diphetho di bontsha hore ho nka karolo mabapi le ho Sebetsana le Maemo a ho Laola Kgatello ya Kelello ka Mmino le Bonono, ka Tataiso ya ho iketsetsa Setshwantsho ka Kelellong le Mmino: (i) ho tsheheditse taolo ya maikutlo le ho sebetsana ka katleho le maemo; (ii) ho nolofalletsa tshebediso e eketsehileng ya maano a shebaneng le bothata le maikutlo; (iii) ho kentse letsoho ka ho lekalekaneng mabapi le boikemelo ba botho le ho ipona ka tsela e molemo; (iv) ho sebeditse e le sesebediswa sa psychodynamic bakeng sa ho hola maikutlong le ho utlwisisa dintho tse etsahalang; (v) ho kgothaleditse tshehetso ka ho kopana ha sehlopha le ho ba le maikutlo a tshwanang; le (vi) ho kgothalletsa ho ba le temoho le kutlwano ya maikutlo ka diphihlelo tsa methapo ya kutlo.
Phuputso ena e nang le dikarolo tse ngata e bontsha bohlokwa ba mekgwa ya boqapi e kang Tataiso ya ho iketsetsa Setshwantsho ka Kelellong le Mmino (GIM) mabapi le ho sebetsana le kgatello ya kelello mosebetsing, mme e fana ka lesedi le hlakileng mabapi le karolo eo ba e bapalang ho ntlafatseng boiketlo ba basebetsi dibakeng tse amang kelello haholo jwalo ka Thutong e Phahameng.Ph.D. (Industrial and Organizational Psychology)Industrial and Organisational Psycholog
Macro environment plus entrepreneurial characteristics’ effect on the establishment, growth and sustainability of SMEs in the Eastern Cape Province
No full textSmall and Medium Enterprises (SMEs) are regarded as vital for economic development globally. However, SMEs in South Africa have a high failure rate. SMEs close down in their early stages of establishment. The aim of this study was to investigate the effects of the macro environment (ME) factors as well as the entrepreneurial characteristics (EC) on SME establishment, growth and sustainability. The study was also geared towards investigating the effect of SME existence on employment growth. Existence in the context of this study refers to the three stages of an SME which are establishment, growth and sustainability.
This study argues that ME factors and EC influence SMEs survival. To determine how to improve and promote SME existence, it is important to understand the effects of the ME factors and EC at the different levels of SME existence; it is also important to understand the corresponding influence on employment at the three stages of SME existence. The ME factors tested included globalisation, government support, government legislation, technology, infrastructure economic and political environment. EC included attitude, network, business environment and stakeholder involvement.
A questionnaire was self-administered to 390 respondents. The research population consisted of registered SMEs in the Eastern Cape Province, South Africa. Respondents were chosen using a simple random sampling method at the SMEs’ central business areas. Data analysis was done using the statistical tool, SMART PLS.
The main findings of the study were that EC influence BE and growth, while there was no significant relationship with BS. ME factors influenced all stages of business existence. The growth and establishment of SMEs significantly impact employment growth. However, business sustainability does not show a significant relationship with employment growth. The SME growth stage is more influenced by ME factors than any other stage of SME existence. Also, results revealed that more employment growth takes place in an SME which is in the growth stage, and very little employment takes place in the sustainability stage of an SME.
The findings from this study enhances existing knowledge by identifying ME and EC effects at each SME existence stage and developing a framework for better understanding their influence. These findings enhance understanding of the influence of the investigated factors and help SMEs better understand and make informed decisions on how to avert the impacts of these factors and to improve on EC. These findings suggest SME support institutions and the government should provide targeted, stage-specific assistance.D. Phil. (Management Studies)Business Managemen
Examining the partnership between technical and vocational education and training and industry for sustainable development
No full textTechnical and Vocational Education and Training (TVET) is considered key in
addressing South Africa's socio-economic inequality by accelerating skills
development. South Africa is faced with a challenge of youth unemployment, attributed
to a lack of industry-relevant skills among TVET graduates. The study aimed to
analyse the effectiveness of partnerships between TVET institutions and industry
stakeholders in promoting sustainable development. The study adopted a qualitative
research approach using a case study design, this method allowed for both broad
exploration and specific questioning, offering the flexibility needed for in-depth
discussions and follow-up probes. Purposive sampling was used to select participants
based on their knowledge and experience in TVET-industry partnerships. Data were
collected using semi-structured interviews with three Academic Support Officers
(ASOs) and focus group interviews consisting of eighteen apprentices/interns. A
thematic data analysis approach was utilized to provide a robust framework for
understanding their lived realities. An interpretive research paradigm underpinned this
study to understand the depth, complexity and subjective nature of human experience
and social reality. This study integrates Kotter's eight-step change model to
strategically organize the implementation of change within TVET institutions and
Bronfenbrenner's ecological systems theory to illuminate the profound influence
exerted by the surrounding social and institutional environments on this developmental
process. The study revealed that the current state of TVET-industry partnerships
significantly impedes the development of a skilled workforce capable of meeting
industry demands. These challenges are primarily caused by poor cooperation
between TVET institutions and industry, resulting in misaligned programs that don't
meet industry skill demands and a persistent skills gap among graduates. Additionally,
resource limitations and insufficient industry involvement in curriculum development
worsen these issues. Recommendations from this study can help guide policy,
improve institutional practices, optimize resource allocation and enhance skills
development.D. Ed. (Education Management)Educational Leadership and Managemen
Effective team functioning in complex environments informed by a depth psychology perspective: a case study inquiry
No full textText in English with abstracts in Afrikaans and ZuluTechnological advances from the fourth and fifth industrial revolutions have intensified human-machine integration, globalisation, and accelerated change and disruption, making the 21st century business environment inherently complex. In this context of nonlinear complexity, effective team functioning has become a critical business imperative. The complexity of exchanges and increased system-wide engagements contribute to increased levels of unpredictability and uncertainty, sometimes leading to a heightened experience of paradox. Therefore, depth psychologies, such as systems psychodynamics and theories of systems of conscience, are valuable meta-theoretical consulting and coaching approaches that can help leaders and teams to understand systemic relational engagements in complex environments. However, there is currently a lack of research on how depth-psychology-informed approaches can be applied to enhance teams’ ability to respond, adapt and self-organise in complex systems. This study adopted a pragmatic interpretivist perspective, using a qualitative research strategy guided by hermeneutic phenomenology and used a case study design. The case study involved multiple data collection points to capture the complexity of the phenomenon under study. Hermeneutic circling was applied as the overall analytic strategy across different phases of analysis for each data collection point. The main objective was to reflexively explore and develop a systemic understanding of effective team functioning in complex environments. The findings identified six interrelated factors that contribute to effective team functioning in such contexts. For each factor, propositions were formulated; premises for understanding; and working hypotheses for application in both consulting and team coaching contexts. The six factors were integrated into a conceptual framework for a holistic and deeper contextual understanding. Key insights include how defences and anxieties are heightened in the uncertainty of complexity; how structures of loyalty and belonging are influenced by conflicts of conscience; and how the six factors, namely purpose, conscience, identity, organisation-in-the-mind, transitional object and systemic ecology can be used as a foundational understanding to facilitate team effectiveness. The study’s methodological contribution is its synthesis of three research paradigms, offering a unique approach to triangulating unique data collection methods and analytic strategies to theorise about a research phenomenon.Tegniese vooruitgang voortgebring deur die vierde en vyfde industriële revolusie het mens-masjienintegrasie en globalisering verhewig, en verandering en ontwrigting versnel, waardeur die besigheidsomgewing in die 21ste eeu inherent gekompliseer word. In hierdie konteks van nie-liniêre kompleksiteit, het doeltreffende spanfunksionering ’n onontbeerlike imperatief geword. Komplekse wisselwerkings en toenemende sistemiese interaksies verhoog vlakke van onvoorspelbaarheid en onsekerheid, wat soms aanleiding gee tot verhoogde paradoksale ervarings. Daarom dien diepte-sielkunde benaderinge, soos stelsel-psigodinamika en teorieë van gewetenstelsels, as waardevolle meta-teoreriese konsutasie en coaching benaderinge, wat ruimte skep vir veelvlakkige kompleksiteit en waardeur leiers en spanne gehelp kan word om sistemiese verhoudingsbetrokkenheid in komplekse omgewings te verstaan. Daar is egter tans ’n gebrek aan navorsing oor hoe diepte-sielkunde-gegronde benaderinge aangewend kan word om spanne se vermoë om op komplekse stelsels te reageer, daarbinne aan te pas en te selforganiseer, bevorder kan word. Hierdie navorsing het ‘n pragmaties-interpretivistiese perspektief, ‘n kwalitatiewe navorsingstrategie gelei deur hermeneutiese fenomenologie, en ’n gevallestudie-ontwerp, gebruik. Die gevallestudie het verskeie data-insamelingspunte gebruik, om die kompleksiteit van die verskynsel vas te vang. Die hermeneutiese sirkel is as die algehele analitiese strategie regoor verskillende fases van analise vir elke data-insamelingspunt toegepas. Die hoofdoelwit van die studie was om ’n sistemiese begrip van doeltreffende spanfunksionering in komplekse omgewings refleksief te verken en te ontwikkel. Die bevindinge het ses onderling-verbonde faktore na vore gebring wat in sodanige kontekste tot doeltreffende spanfunksionering bydra, naamlik doel, gewete, identiteit, organisasie-in-die-gedagtes, oorgangsobjek en sistemiese ekologie. Vir elke faktor is proposisies, premisse vir begrip, en werkhipoteses vir toepassing in beide konsultasie- en coaching-kontekste geformuleer. Die ses faktore is in ’n konseptuele raamwerk vir ’n holistiese en dieper kontekstuele begrip geïntegreer. Uitstaande insigte sluit in hoe verdediging en angs lei tot verhoogde onsekerheid in kompleksiteit; hoe strukture van lojaliteit en geborgenheid deur gewetenskonflikte beïnvloed word; en hoe die ses faktore as grondliggende begrippe gebruik kan word om spandoeltreffendheid te fasiliteer. Die metodologiese bydrae van die studie is die sintese van drie navorsingsparadigmas wat ’n unieke benadering tot die triangulasie van data-insamelingsmetodes sowel as analitiese strategieë bied om oor ’n navorsingsverskynsel te teoretiseer.Intuthuko yezobuchwepheshe kusukela enguqukweni yesine neyesihlanu yezezimboni, yandise ukusebenzisana kwabantu nemishini, ukuhlanganiswa komhlaba, kanye noshintsho olusheshayo oluphazamisayo, okwenza ngokwemvelo ubunkimbinkimbi bendawo yamabhizinisi kuleli khulu lamashumi amabili nanye leminyaka. Kulesi simo sobunkimbinkimbi obungaqondakali, ukusebenza kahle ngokweqembu sekuyinto ebaluleke kakhulu emabhizinisini. Ubunzima bokushintshisana nokukhula kohlelo lokubambisana, kunikelela ekwandeni kokungabikezeleki nokungaqinisekiseki, kwesinye isikhathi kuholela ekwandeni kolwazi oluphikisanayo. Ngakho-ke, izifundongqondo ezijulile, ezifana nezinhlelo zepychodynamics kanye nezinjulalwazi zezinhlelo zomqondo wokuzazela (conscience), ziyizindlela ezibalulekile zokubonisana nokufundisa okusezingeni eliphezulu ezivumela ukuqonda ubunkimbinkimbi obunezigaba eziningi. Okunceda abaholi namaqembu ukuqonda izinhlelo zobudlelwano obubambisene ezindaweni ezinobunkimbinkimbi. Nokho, okwamanje kunokuntuleka kocwaningo mayelana nokuthi izindlela ezisekelwe esifundweningqondo esijulile zingasetshenziswa kanjani ukuthuthukisa ikhono lamaqembu lokuphendula ngokufanele, ukuzivumelanisa nezimo, nokuzihlela ezinhlelweni ezinobunkimbinkimbi. Lolu cwaningo lusebenzise indlelakubuka yohumusho lokungenzeka (pragmatic interpretivist), ngokusebenzisa isu locwaningo lwekhwalithethivu olubhekiswe ekuqondeni imizwa nempilo yabantu, futhi lwasebenzisa umklamo wocwaningonto (case study). Ucwaningonto lubandakanye izindawo eziningi zokuqoqa imininingo ukuveza ngokuphelele ubunkimbinkimbi bento ecwaningwayo. Inqubo yokuhlaziya ngokuzungeza, isetshenzisiwe njengesu lokuhlaziya elilingene zonke izigaba zokuhlaziya ngokwendawo ngayinye yokuqoqa imininingo. Inhlosongqangi kwakuwukuhlola ngokuzenzakalela, nokuthuthukisa ukuqonda okuhlelekile mayelana nokusebenza kahle kweqembu ezindaweni eziyizinkimbinkimbi. Imiphumela yocwaningo ikhombise izinto eziyisithupha ezihlobene, okungabalwa: injongo, isazela, ubuwena, ukuhleleka emqondweni, okokudlulisa nobudlelwano bemvelo yohlelo okunikela ekusebenzeni kahle kweqembu kulezo zimo ezinjalo. Kuzo zonke izinto eziyisithupha, ngihlanganise okuphakanyisiwe; izisekelo zokuqonda; nombono ongakasekelwa (hyphotheses) osebenzayo ukuze usetshenziswe ekubonisaneni nasezimeni zokufundiswa kweqembu. Lezi zinto eziyisithupha zahlanganiswa zaba uhlaka lwemicabango ukuze kube nokuqonda okujulile ngesimo. Okubalulekile ekutholeni ukuqonda kubandakanya ukuthi, izivikelo nezinkathazo ziba namandla kangakanani kulokhu ukungaqinisekiseki kobunkimbinkimbi; izakhiwo zokuthembeka nokuba yingxenye kuthonya kanjani ukugqubuzana kwesazelo; kanye nokuthi lezi zinto eziyisithupha zingasetshenziswa kanjani njengesisekelo sokuqonda ukusebenza kahle kweqembu. Okungumnikelo wendlelakwenza yocwaningo ukuhlanganiswa kwamapharadymu ocwaningo amathathu, ukuhlinzeka ngendlela ehlukile yokuhlanganisa izindlela ezihlukene zokuqoqwa kwemininingo kanye namasu okuhlaziya kumathiyori ngalokho okucwaningwayo.Ph.D. (Psychology)Psycholog
The implementation of a guidance framework for combined assurance in South African listed banks
No full textText in English with abstracts and keywords Northern Sotho and AfrikaansCombined assurance has existed as a business paradigm for several decades. However,
there is a lack of implementation guidelines or frameworks on combined assurance for
organisations in South Africa, including banks. This study explored the implementation of
a guidance framework on combined assurance in South African banks, using the
perspectives of various independent assurance providers. It focused on enhancing
understanding of the motives for adoption, critical success factors, key role players,
inhibiting factors and whether implementation has enhanced governance, risk
management and control oversight. The study was grounded in stakeholder and agency
theories. A qualitative approach involving the use of semi-structured narrative interviews
was adopted. The empirical analysis revealed that while most banks have implemented
combined assurance, their approaches to implementation and methods for measuring
maturity levels vary. This variation may be attributed to the absence of formal guidelines,
leading to inconsistencies and a lack of uniformity. Several implementation gaps were
identified, including limited practical application, a compliance-driven rather than value adding approach, a lack of automated systems to manage assurance data, delays in
operationalising combined assurance and the recurring omission of the first line of
defence in banks’ integrated reports. These gaps highlight key shortcomings in current
implementation efforts and highlight the need for standardised frameworks and clear
benchmarks to assess maturity and ensure alignment with best practices. Such
frameworks would facilitate greater understanding of the underlying motives for the
implementation of combined assurance, while highlighting the significance of critical
success factors, prevailing challenges and the key role players in the process. Overall,
the study contributes to the understanding of how JSE-listed South African banks have
implemented a guidance framework for combined assurance.Ašorentshe ye e kopantšwego e bile gona bjalo ka mmotlolo wa kgwebo wa
mengwagasome ye mmalwa. Le ge go le bjalo, go na le tlhokego ya ditlhahlo goba
diforeimiweke tša phethagatšo tša ašorentshe ye e kopantšwego ya mekgatlo ka Afrika
Borwa, go akaretšwa le dipanka. Nyakišišo ye e sekasekile phethagatšo ya foreimiweke
ya tlhahlo ya ašorentshe ye e kopantšwego ka dipankeng tša Afrika Borwa, go šomišwa
dipono tša baabi ba ašorentshe ba go fapafapana bao ba ikemetšego. E šeditše godimo
ga go kaonafatša kwešišo ya maikemišetšo a kamogelo, mabaka a bohlokwa a katlego,
bakgathatema ba bohlokwa, mabaka a go thibela le ge eba phethagatšo e kaonafaditše
taolo, taolo ya kotsi le tlhokomelo ya taolo. Nyakišišo e theilwe godimo ga bakgathatema
le diteori tša etšentshi. Mokgwa wa khwalithethifi wo o akaretšago tšhomišo ya
dipoledišano tša kanegelo tše di beakantšwego seripa o amogetšwe. Tshekaseko ya
diphihlelelo e utolotše gore le ge bontši bja dipanka di phethagaditše ašorentshe ye e
kopantšwego, mekgwa ya tšona ya phethagatšo le mekgwa ya go ela maemo a kgolo go
a fapana. Phapano ye e ka bakwa ke go se be gona ga ditlhahlo tša semmušo, tšeo di
dirago gore go be le dithulano le tlhokego ya tshwano. Ditlhaelelo tše mmalwa tša
phethagatšo di lemogilwe, go akaretšwa tšhomišo ya tiragatšo, go laolwa ke kobamelo
ya molao go e na le go oketša boleng, tlhokego ya ditshepedišo tša go itiriša tša go laola
datha ya ašorentshe, ditiegišo mo tšhomišong ya ašorentshe ye e kopantšwego le tlogelo
ye e ipoeletšago ya kgato ya mathomo ya tšhireletšo ka dipegong tše di kopantšwego tša
dipanka. Ditlhaelelo tše di laetša mafokodi a bohlokwa maitekong a bjale a phethagatšo
le go laetša nyakego ya diforeimiweke tše di lekaneditšwego tše di kwagalago go
sekaseka kgolo le kgonthišo ya peakanyo ka mekgwa ye mekaone. Diforeimiweke tše
bjalo di tla nolofatša kwešišo ye kgolo ya maikemišetšo a motheo a phethagatšo ya
ašorentshe ye e kopantšwego, mola di tšweletša bohlokwa bja mabaka a bohlokwa a
katlego, ditlhohlo tše di lego gona le bakgathatema ba bohlokwa mo tshepedišong. Ka
kakaretšo, nyakišišo ye e na le seabe go kwešišo ya ka moo dipanka tša Afrika Borwa
tšeo di ngwadišitšwego go JSE di phethagaditšego foreimiweke ya tlhahlo ya ašorentshe
ye e kopantšwego.Gekombineerde gerusstelling bestaan al vir verskeie dekades as 'n
besigheidsparadigma. Daar is egter 'n gebrek aan implementeringsriglyne of -raamwerke
van gekombineerde gerusstelling vir organisasies in Suid-Afrika, insluitend banke.
Hierdie studie het die implementering van 'n riglynraamwerk vir gekombineerde
gerusstelling in Suid-Afrikaanse banke aan die hand van die perspektiewe van
verskillende onafhanklike gerusstellingsverskaffers verken. Dit het daarop gefokus om
begrip te verbeter van die motiewe vir aanneming, kritiese suksesfaktore,
sleutelrolspelers, beperkende faktore en/of implementering van oorsig oor bestuur,
risikobestuur en kontrole bevorder het. Die studie was veranker in belanghebbende en
agentskapteorieë. 'n Kwalitatiewe benadering was gevolg wat die gebruik van semi gestruktureerde narratiewe onderhoude behels het. Die empiriese analise het getoon dat
alhoewel die meeste banke gekombineerde gerusstelling geïmplementeer het, hulle
verskillende implementeringsbenaderings en -metodes gebruik het om termynvlakke te
bepaal. Hierdie variasie kon toegeskryf word aan die afwesigheid van formele riglyne, wat
tot teenstrydighede en 'n gebrek aan eenvormigheid gelei het. Verskeie
implementeringsgapings was geïdentifiseer, insluitend beperkte praktiese toepassing, 'n
voeldoeningsgedrewe eerder as 'n waardetoegevoegde benadering, 'n gebrek aan
geoutomatiseerde stelsels om gerustellingsdata te bestuur, vertragings om
gekombineerde gerusstelling in werking te stel en die herhalende weglating van die
eerste verdedigingslyn in banke se geïntegreerde verslae. Hierdie gapings beklemtoon
belangrike tekortkominge in huidige implementeringspogings sowel as die behoefte aan
gestandardiseerde raamwerke en duidelike maatstawwe om termyne te bepaal en
ooreenstemming met beste praktyke te verseker. Sulke raamwerke sal 'n beter begrip
van die onderliggende motiewe vir die implementering van gekombineerde gerusstelling
fasiliteer terwyl die belangrikheid van kritiese suksesfaktore, heersende uitdagings en die
sleutelrolspelers in die proses beklemtoon word. Oor die algemeen het die studie bygedra
tot die begrip van hoe JSE-genoteerde Suid-Afrikaanse banke 'n riglynraamwerk vir
gekombineerde gerusstelling geïmplementeer het.M.A. (Accounting Science)Accounting Science
Exploring the effectiveness of education programmes and experiences of parolees who completed studies in correctional schools : a tracer study
No full textAbstracts in English, Sotho and ZuluEducation is one of the rehabilitation programmes offered to offenders within correctional facilities across the world, and South Africa is not an exception. This study investigated the effectiveness of education programmes offered by the DCS in South Africa to parolees who participated and completed studies in four of the 17 correctional schools. The two theories of empowerment and a set of rehabilitation and reintegration were utilised to anchor this research inquiry. The study used a qualitative approach to trace youth parolees who were released under supervision into communities to establish how they were coping with life after receiving education during their incarceration period. In determining the nine participants of the study, purposive sampling was utilised to trace the identified parolees in various communities. Data were collected from five parolees and four parole officers using semi-structured interviews and open-ended questionnaires, respectively. Findings revealed that education was found to have provided parolees with a second chance in life as a useful vehicle for rehabilitation and reintegration. Another parolee was able to continue with his studies while others used the skills that they acquired through education to contribute to the society. Further to this, it was established that family support plays a prominent role in the lives of parolees who re-enter communities. However, the expungement of a criminal record after undergoing rehabilitation and reintegration programmes remain a challenge.Thuto ke nngwe ya disebediswa tseo ka yona batshwaruwa ba hlabollwang le ho betlwa ka yona lefatshe ka bophora, ho kenyeleditswe le Afrika Borwa. Dipatlisiso tsena di itshetlehile haholo ho sibolla bohlokwa ba thuto ho batshwaruwa ba batjha dilemong ditjhankaneng tsa Afrika Borwa. Diphuputso tsena di entswe ditjhankaneg tse nne ho tse leshome le metso e supileng moo batjha ba keneng sekolo teng nakong eo ba le ditjhankaneng tse fapaneng. Mofuputsi o ile a nonya maikutlo a batjha ba bahlano ba seng ba lokollotswe tjhankaneng le balebedi ba ditjhankane ba bane ba neng ba hlokomela batshwaruwa ha ba se ba lokollotswe tjhankaneng. Batjha ba nkileng karolo diphuputsong tsena, mofuputsi o ba kgethile ka maikemisetso hobane ba ne ba fupere ditaba tse tla kgona ho rarolla dipotso tsa sehloho tsa diphuputso tsena le ho sibolla dintlha tse petehileng mababi le diphuputso tsena. Mofuputsi o sebedisitse mekgwa e mmalwa ho sibolla dintlha tse fapafapeng ho baithuti ba batshwaruwa le ho balebedi ba ditjhakaneng ba hlokomelang batshwaruwa ha be se lokollotswe tjhankaneng. Ho feta moo, mofuputsi o ile a botsa baithuti bana dipotso ka puisano e otlolohileng ka senyesemane, ha maponesa a tjhankane ona a ile a araba dipotso tsa senyesemane ka ho ngola fatshe. Taba ya bohlokwa ke hore balebedi ba tjhankane ba ne ba fuwe monyetla wa ho hlolosa ka bobatsi dipotso tsohle. Dipotso tsena di ile tsa sibolla hore thuto e bohlokwa ho thusa batshwaruwa ho kgutlela setjhabeng hape ha ba se ba lokollwetse ditjhankaneng. Ho bile ha fumaneha hape hore leloko le bapala karolo ya bohlokwa ho motshwaruwa ha a lokollwa tjhankaneng hobane ke bona ba mo amohelang.Imfundo ingenye yezinhlelo zokuvuselela nokuhlumelelisa kwezimilo ezikhona kuyizikhungo zokuhlunyeleliswa kwezimilo emhlabeni wonke, kanjalo nakhona la eMzansi Afrika. Lolu cwaningo lumayelana nempumelelo yohlelo lwezemfundo olukhishwe umnyango wezokuHlonyeleliswa Kwezimilo khona lapha eMzansi Afrika kulabo abasuke abasuke beboshiwe.
Lolu cwaningo lumayelana nempumelelo yalolu hlelo lwezimfundo kulabo asebekhululiwe ngaphansi kwemigomo ethize, abakade befunda ezikolweni ezingaphansi kwalo myango okuyizikole eziyishumi nesikhombisa lapha eMzansi Afrika. Imibono emibili esetshenzisiwe ukuqinisa lolu cwaningo okungubuyisa nokuvuselela kabusha kanye nokuxhumana.
Lolu cwaningo lusebenzise indlela yokucwaningo olusekelwe ekuqondeni izinto ngokujulile ukuthola ulwazi kulabo asebekhululiwe ngaphansi kwemigomo ethile ukwazi ukuthi imfundo abayitholile ibasiza kanjani njengoba sebesemphakathini yabo.
Ukuthola abantu abayisishangalolunye abambe iqhaza kulolu cwaningo, umcwaningi usebenzise inhloso khetho ukuba akhethe labo esebekhululiwe ngaphansi kwemigomo ethile abasemphakathini ehlukahlukene. Ulwazi lokuqongelelwe kubantu abahlanu asebekhululiwe ngaphansi kwemigomo ethile kanye nabane ababhekele ukuziphatha kwabo emphakathini abakuyo. Ukuthola ulwazi umcwaningi usebenzise izingxoxo ezihlelekile kanye nemibuzo evulekekile.
Imiphumelo yocwaningo ithole ukthi imfundo ikwazile ukunikeza labo ababekade beboshiwe ithuba lesibili lempilo, ibenjengemoto esebenze ukubuyisela izimilo zabo kabusha. Omunye walabo obeyingxenye yalolu hlelo lokufunda ukwazile ukuthi aqhubekele phambili ngezifundo zakhe kanti abanye basebenzise amakhono abawathola ngakho ukufunda ukuze basize umphakathi abakuwo. Okunye okutholakele ukuthi ukubambisana nokuba nomndeni obakhathalelayo kudlala enkulu indima ezimpilweni zabo labo asebekhululiwe ngaphansi kemigomo ethile. Noma kunjalo kodwa amacala obugebengu asebenawo awasoze acimeka, kuyohlala kuyinselelela ngisho emuva kwezinhlelo zokuvuselela nokubuyiselwa kabusha kwezimilo zabo.Ph. D. (Education (Adult Education))Adult Community and Continuing Education (ACCE
Enhancing the effectiveness of the audit committee at South African state-owned entities : a strategy to improve audit outcomes
No full textThis study examined the monitoring and oversight role of the audit committee in improving audit outcomes at South African state-owned entities (SOEs). The thesis addressed three objectives: determining the factors that drive the effectiveness of the audit committee (RO1); determining the factors that drive modified audit outcomes (RO2); and developing a strategy for the audit committee to improve audit outcomes (RO3). Positioned from an agency theory perspective, the study also draws on neo-institutional theory to consider the impact of institutional effects on audit committee effectiveness.
RO1 employed a qualitative method (minor quantitative method embedded within). Two focus groups in 2018, comprising audit committee members and stakeholders were conducted and analysed using the Interactive Qualitative Analysis (IQA) method, applying the Pareto Principle to guide data interpretation. Political interference was identified as a primary driver of audit committee effectiveness, with themes of power, independence and competence emerging. RO2 utilised quantitative content analysis of 1 145 audit reports of SOEs listed in Schedules 2 and 3 of the Public Finance Management Act No 1 of 1999 from 2017 to 2021. The analysis revealed non-compliance with legislation as a primary driver of modified audit outcomes, particularly in financial statement preparation and procurement. The study remains pertinent, as audit outcomes of South African SOEs have continued to exhibit problematic trends post-2021, with only modest improvements recorded in 2023 and 2024.
The findings from RO1 and RO2 were triangulated to develop a strategy for the audit committee to improve audit outcomes at South African SOEs, addressing RO3. The findings indicate that political interference undermines the audit committee's effectiveness, reducing the committee to a ceremonial function and exacerbating financial reporting issues. To improve audit outcomes, the audit committee’s legitimate power needs to be strengthened through a streamlined regulatory environment. This study contributes empirical evidence linking decoupling pressures on audit committees with modified audit outcomes and provides a practical strategy for improving audit outcomes.Ph. D. (Accounting Sciences)Financial Accountin