Electronic Theses and Dissertations (Masters)

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A comparative analysis of income tax provisions applied to cross border secondment arrangements in South Africa and the UK
(2022) Sibeko, Thulile
The world has in recent years become increasingly interconnected as a result of massively increased trade and cultural exchange, and cross-border mobilisation is more frequently discussed in many companies. Most multi-national companies have a global mobility policy in place, which sets out the parameters for cross-border employment. As the internationalisation of South African business activity sped up enormously over the last half century, cross border employment will be one of the priorities for South African multinational companies as well as the South African Revenue Service (‘SARS’). (Mohan, 2016.) The purpose of this report is to examine and compare the legislative, administrative and judicial approaches to cross border employment in South Africa and contrast this with those adopted and endorsed by the United Kingdom. This report will also analyse the implications of an entity creating a permanent establishment through secondment contracts and also tax implications for the employees. The report will provide a comprehensive analysis of the income tax provisions applicable to the residency and non-residency of both the entity and the individual, thus analysing the definition of a resident in s 1 of the Income Tax Act 58 of 1962 in South Africa and UK section 1A(4) of the Finance Act of 2019 in the United Kingdom. The United Kingdom has been rated one of the top countries where South Africans would like to work and to which South Africans would like to emigrate (BusinessTech, 2020). The United Kingdom is also one of South Africa’s main trade partners (IOL Business, 2020). South Africa has a double tax agreement with the United Kingdom. South Africa and the United Kingdom are on a progressive tax system. (SARS 2021) (Brady, 2019)
A review of industrial policy in the Northern Cape Province
(2022) Setlhabi, Letlhogonolo
Although industrial policies have been in place in South Africa for over a decade, their implementation to support and prioritise the manufacturing sector has generally been slow and ineffective, particularly in the province of the Northern Cape (NC), which was the study area. Although the NC has a long history of industrialisation reaching back to the discovery of large diamond deposits in Kimberley in 1867, it has been slow in becoming fully industrialised owing to its weak performance in the manufacturing sector. Moreover, provinces such as Gauteng, the Eastern Cape and KwaZulu-Natal are more advanced in terms of industrialisation. Thus, the researcher aimed to understand the phenomenon by researching the implementation and benefits of industrial policy in the context of the NC. An in-depth investigation revealed several weaknesses in the implementation of policy, which has minimised benefits such as support mechanisms for the manufacturing sector.
Accelerating socio-economic justice through inclusive economic-and-employment growth
(University of the Witswatersrand, Johannesburg, 2023) Isaacs, Nandipha; Pillay, Pundy
This paper posits that the labour market, through paying jobs, is an important lever for moving people out of poverty to address the social and economic consequences of apartheid in South Africa. The paper explores different parameters related to employment growth, namely the relationship between economic growth and employment growth, which types of business (small versus large) contribute most to employment growth, which sectors contribute most to employment growth, the barriers to employment growth experienced by entrepreneurs, and interventions required to ensure employment growth is inclusive. This research applied the ARDL model to understand the relationship between employment growth and economic growth on an aggregate level, at a sector level and a business size level, using StatsSA and SARB data for the period 2009 - 2019. This was supplemented by interviews with entrepreneurs and subject matter advisors who provided additional insights into the dynamics of employment growth. The findings of the report highlight that there is a positive relationship between economic growth and employment growth in South Africa, confirming that economic growth has contributed positively to the labour market, despite high and rising unemployment. Key sectors also show a positive relationship with economic growth. The findings revealed as well that small business employment has a negative relationship with economic growth. This paper also highlights that indicators that are affected by apartheid are still used in recruitment and promotion decisions, pointing to the need for company practices and policies to be re-looked to ensure Black Africans are not locked out of the economy.
Airport Travellers' Experiences of e-Commerce Transactions
(University of the Witwatersrand, Johannesburg, 2023) Sebola, Nonhlanhla Louisa
Purpose: The study aims to investigate the relationships among airline service quality, customer experience, brand loyalty, and repurchase intention as these impact air travelers' experiences of the e-commerce transactional interface with multiple sales channels. Methodological approach: A self-administered structured questionnaire was designed using Hammerschmidt's (2016) 5C model constructs to collect responses from 30 airport travelers at OR Tambo International Airport, South Africa. Using Pearson correlations to determine the relationships among the variables under investigation, and regression analysis for testing hypotheses and the variables' predictability in the conceptual model. Findings: Evidence confirmed the positive associations among service quality, brand loyalty, and customer satisfaction as mediating factors with customer experience. The overall outcomes highlight the need for further inquiry into the 5C model's applicability in airline service quality. Additionally, the multiple unintegrated sales channels were a cause of concern, evidenced by low ratings on the seamless transaction experience. Highlighting the need for enhancement of the relationship, and intentional engagement with partners in the air travel value chain. Originality: Viewing service quality as a multidimensional construct, the study proposed the 5C model’s applicability to enhance the customer experience in the airline e-commerce transactions. Limitations: The outcomes must be considered within the spatial limitations and data collection timeframe granted by the Airports Authority, impacting the results' generalizability. Practical implications: The preliminary study confirmed the associations between various e-commerce service quality factors and airport travelers' experiences
An analysis of the effectiveness of the training offered to the public schools’ finance committees in Ekurhuleni South District of Education
(2022) Ndima, Mandlakayise Muntukhona
Proper financial management is an essential part of the efficient supply of all other needed resources in an organisation. In the context of a school, poor management of funds can lead to the inefficient supply of crucial resources such as stationery and furniture, hence, the school’s funds are worth being handled by the care of a knowledgeable person. To ensure that the schools’ funds are in good hands and are well taken care of, the responsible structure (school finance committee) needs to undergo thorough training to execute financial management tasks. This study provides a literature discussion on the management of public school funds with a deep focus on the abilities of the schools' finance committees as structures that are entrusted with the responsibility to manage the schools' funds. Furthermore, it makes emphasis on the capacity-building programmes that are in place to equip the school’s funds trustees with the required financial skills to manage funds effectively. The fieldwork part of this study sought to evaluate the impact of these capacity-building programmes, to identify the gaps which may hinder the effectiveness of the programmes and also aimed at providing possible initiatives for an effective school financial management capacity-building programme. Principals and the School Governing Body (SGB) chairpersons make up the sample of this study since they are members of the schools’ finance committees who receive capacity building training from the Gauteng Department of Education (GDE) through the education districts. Open-ended questionnaires were used to obtain the views of these participants concerning the impact of the training received from GDE. Furthermore, district officials also made up the sample of this study since they are training facilitators. Semi-structured interviews were used to obtain the perceptions of these training facilitators regarding the effectiveness of the training programmes that they facilitate. The key findings were that the schools' finance committees are not well equipped to execute financial management responsibilities despite the training received. It was also evident from the findings that the lack of financial management skills is a recurring problem from the district down to school level. This lack of financial skills in both parties compromises the effectiveness of the school financial management capacity building programmes.
An analysis of the main barriers to effective corporate governance at the SABC
(University of the Witswatersrand, Johannesburg, 2023) Loliwe, Wendy
South Africa is a highly structured country with numerous rules, practices and regulations. These laws are imperative in the successful running of companies including State-owned Companies (SOCs). The SOCs including the South African Broadcasting Corporation (SABC) are governed by corporate governance framework which define the principles of fairness, accountability, responsibility and transparency – where role players are identified, those responsible for the corporate governance and to whom they are accountable. South Africa further considers its best corporate governance practises through implementation of various versions of the King Reports of Good Corporate Governance which have their foundations in effective and ethical leadership. In some instances, SOCs can be forced into complying with those laws which can lead to poor corporate governance and dysfunctionality of a company. In the case of the SABC, there were numerous allegations of maladministration, financial mismanagement, unethical conduct, abuse of power, political interference and governance challenges. The study is therefore concerned with the effective corporate governance at the SABC. It examines the main barriers to effective corporate governance rules and practices within the SABC or, put differently, why good corporate governance has eluded the SABC. The study applied the qualitative approach. The primary data was collected though semi-structured interviews - from former and current members of the boards of directors, government as a shareholder, former and current officials, representatives of the regulator and other experts in public broadcasting. The secondary data has been examined from various archival resources such as SABC Annual Financial Statements and Reports and policies which are useful for triangulation. It was found that the main barriers identified include political parties interference, lack of board commitment to fulfill its oversight role, abuse of shareholder’s power, no consequence management in transgression and performance monitoring systems, iii lack of adherence to the regulatory framework, appointments of unqualified and unskilled board member, lack of transparency and disclosure, and SABC funding. Based on the findings, it was concluded that The SABC has enough applicable legislation and internal policies to protect itself from abuse by the shareholder and ensure good corporate governance but effective enforcement of existing laws and regulations constitutes a major challenge for the development and implementation of corporate governance.
An assessment of integrated thinking levels among JSE-listed entities
(2022) Ecim, Dusan
Integrated thinking involves a holistic, multi-capital approach to decision-making and operations to promote value creation and sustainability. The IIRC has defined integrated thinking and promoted its value extensively. However, there is a lack of information, both in practice and in academic literature, dealing with how to implement and evaluate integrated thinking. This study assesses integrated thinking in terms of the definition, the benefits and challenges of implementation and the controls necessary to implement this concept. A model developed by Trialogue is then used to evaluate integrated thinking levels based on underlying principles/indicators. This framework is applied to a sample of 97 JSE listed entities’ integrated reports, and, using a qualitative content analysis approach, the framework is used to score the integrated thinking levels. Results reveal that entities in South Africa are scoring well on integrated thinking principles, primarily geared through the strong governance and reporting structures in place. Remuneration and performance management have, however, been identified as a weakness. Using an exploratory factor analysis, results reveal that three factors contribute to a high portion of the variance in integrated thinking. These factors are [1] managing of and reporting on value creation; [2] stakeholder awareness and corporate accountability; and [3] governance. This has revealed that entities are in different stages of integrated thinking application being an early/ developing stage, an emerging integrated thinking logic or a strong integrated thinking logic. Significant statistical relationships are identified between the factors and entity-specific metrics which point towards potential drivers of integrated thinking. An integrated thinking framework can be used as a practical tool by stakeholders to gauge and benchmark the level of integrated thinking taking place in an entity. An entity can also use this framework as a guiding tool on the steps needed to execute on various integrated thinking principles.
An evaluation of the impact of transport infrastructure investment on the economic performance of South Africa
(University of the Witwatersrand, Johannesburg, 2023) Mogoiwa, Mathapelo Refilwe
The decision to invest in economic infrastructure has far-reaching benefits for the South African economy, including innovation, economic growth, job creation, increased productivity, poverty alleviation, and an improvement in the standard of living. Therefore, the current study was conducted to determine the causal impact of selected critical economic variables for positive economic performance. The focus of the study was to evaluate how rail infrastructure investment impacts economic performance by assessing indicators such as economic growth, competitiveness, and unemployment rate using time series data from 1989 to 2018. As a quantitative study, the research employed correlational and causal-effect designs. Quantitative data was collected from credible secondary sources, including the websites and reports of Statistics South Africa, the South African Reserve Bank, the South African Revenue Services, and the World Economic Forum. Data analysis was conducted using descriptive analysis to identify the series of trends In contrast, multivariate time series analysis generated inferential statistics to assess the direction and significance of the relationship between the variables. The study discovered that rail infrastructure investment, competitiveness, and economic growth are significant causal relationships to unemployment and were found to have substantial causal relationships to economic growth. The study findings also confirmed the single-direction hypothesis that rail infrastructure investment Granger causes economic growth, competitiveness, and employment. Bidirectional Granger causal effects were proven between competitiveness and economic growth, competitiveness and unemployment, and economic growth and unemployment
An evaluation of the impact of transport infrastructure investment on the economic performance of South Africa
(University of the Witwatersrand, Johannesburg, 2023) Magoiwa, Mathapelo Refilwe
The decision to invest in economic infrastructure has far-reaching benefits for the South African economy, including innovation, economic growth, job creation, increased productivity, poverty alleviation, and an improvement in the standard of living. Therefore, the current study was conducted to determine the causal impact of selected critical economic variables for positive economic performance. The focus of the study was to evaluate how rail infrastructure investment impacts economic performance by assessing indicators such as economic growth, competitiveness, and unemployment rate using time series data from 1989 to 2018. As a quantitative study, the research employed correlational and causal- effect designs. Quantitative data was collected from credible secondary sources, including the websites and reports of Statistics South Africa, the South African Reserve Bank, the South African Revenue Services, and the World Economic Forum. Data analysis was conducted using descriptive analysis to identify the series of trends. In contrast, multivariate time series analysis generated inferential statistics to assess the direction and significance of the relationship between the variables. The study discovered that rail infrastructure investment, competitiveness, and economic growth are significant causal relationships to unemployment and were found to have substantial causal relationships to economic growth. The study findings also confirmed the single-direction hypothesis that rail infrastructure investment Granger causes economic growth, competitiveness, and employment. Bidirectional Granger causal effects were proven between competitiveness and economic growth, competitiveness and unemployment, and economic growth and unemployment.
An investigation of stakeholder influence on participants’ informed consent in the monitoring and evaluation process
(2022) Kapay, Sara
Monitoring and Evaluations (hereafter referred to as evaluations) aid in decision making, come in many forms and have various functions depending on their objectives. The nature of evaluations is such that they are reliant on participation from various individuals, communities, and organizations. Informed consent is the process by which participants are made aware of the potential risks, benefits, and objectives of a study and thereafter formally or informally indicate their consent to take part in the proposed research. Informed consent is required as it contributes to trust amongst stakeholders in evaluations. However, while issues regarding informed consent (both in theory and practice) have a well-documented history, especially in medical journals that centre on developed nations; further insights still need to be garnered. As such, there is a need to understand the informed consent process and its suitability within low-income nations in research and evaluations. Consequently, this research report aims to provide an understanding of stakeholder influence on informed consent on participants in evaluations and how power and pressure mechanisms from stakeholders affect informed consent. The interviews allowed us to better understand the role of stakeholders and their influence in informed consent through the perspectives and lived realities of evaluators, industry experts, researchers, and academics as well as those currently working in organisations that have been evaluated. It is evident from the interview findings that the power dominance, pressure, and influences that occur in Evaluation can be both implied and explicit. There is no consensus on what constitutes true informed consent or what exactly and to what extent should participants be informed within evaluations. Rather the focus is more on the protection and privacy of information and data of the evaluations than participants' consent. The observed and dominant ways stakeholders influence participant informed consent is through information. This study contributes to the existing literature on the relationship between evaluators, participants, and decision-makers as well as the power dynamics experienced practically within evaluations. The researcher proposes that a more deliberate approach needs to be taken during the conception phase of evaluations. Finally, further research looking at participation in Evaluation from the lenses of participants is required. In addition, a deeper look into ethics within evaluations as service providers to their stakeholders.
An investigation of the determinants of childhood stunting in Zambia
(University of the Witwatersrand, Johannesburg, 2023-02) Munalula, Kekelwa; Kithatu-Kiwekete, Angelita
Background Stunting in Zambia is a prevalent public health concern that can be attributed to multiple factors. Understanding the risk factors for stunting in children under the age of five is critical for developing nutritional intervention programs and strategies. As a result, this study aimed to analyze the marginal effects of the underlying determinants of child nutrition on Child stunting levels in Zambia. Method This study employed secondary data sources from Zambian demography and health surveys from six surveys. Relevant data were extracted from Kids Record (KR) and the corresponding Household Record (PR) file for the final analysis; survey rounds between 1992 up to 2018 were included in the study. Binary logistic regression model was used to describe the determinants and their association with childhood stunting. Further Marginal analysis was used to establish the marginal effects associated with the determinants Result Children living in low social economic conditions, children who reside in urban areas, have healthcare access challenges, born in non-medical facility, and whose mothers had lower than secondary education were more likely to be stunted. Further, narrow birth intervals, and low birth weight were associated with an increased occurrence of stunting Conclusion Stunting is the outcome of an intricate interaction of determinants. Wealth index, maternal education, maternal nutrition, birth weight, place of birth, birth interval and source of drinking water were found to have the highest marginal effects on childhood stunting. Therefore, policy makers should consider these determinants in the design of nutrition intervention programs.
Assessing Forward Planning in Rural Local Government: A Case Study of Moqhaka Local Municipality
(University of the Witwatersrand, Johannesburg, 2023) Sebola-Samanyanga, Jackson; Pooe, T. K.
Rural planning in post-apartheid South Africa faces challenges in addressing the future proactively. This is largely due to the unjust policies and governmental approaches of the colonial era and apartheid that continue to this day. Literature suggests that little attention has been paid to the relationship between rural planning and future orientation, with planning being reduced to solving today's problems rather than developing a vision for the future (Isserman, 1985; Meng, 2009; Muñoz-Erickson et al., 2021). Against this background, Ngumbela (2021, p. 84) poses a critical question: Are South African local municipalities the tools of effective and efficient local service delivery, backed by a capable state and Developmental Local Government whose impact is merely a short drive from the fog into the light – or are they moving further into the dark? (2021:84) The study problematises rural local government development as preoccupied with redressing past injustices and aims to determine whether a proactive engagement with the future informs non-metropolitan rural local government planning. Adopting a qualitative approach, the study evaluated Moqhaka Local Municipality's planning systems and tools using two methods: interviews and content analysis. The study found that the question posed by Ngumbela (20210) highlights the need for local governments to be restructured and redefined in order to be developmental. It also proposes that future studies and planning be (re)merged to maximise the known and minimise the unknown. In essence, the study provides valuable insights into the realities of local rural planning and its engagement with the future.
Assessing performance management in transnet
(2020) Moeletsane, Faith
State-Owned Enterprises (SOEs) are vital for the development of South Africa’s strategic sectors (Fourie, 2014). They have been a significant mechanism for driving economic growth and the reduction of poverty since 1994 (Kikeri,2018). They are critical in addressing market failure and for the growth of South Africa’s strategic sectors, “especially energy, transport, telecommunications and manufacturing” (Fourie, 2014, p.1). The PRC has undertaken extensive research and based on that provided recommendations that should be adopted across all SOEs in South Africa. The PRC notes the importance of ensuring effective performance management and monitoring of SOEs as critical, and important that SOEs carry through their mandate with effectiveness and efficiency due to the heavy reliance that the State has on the SOEs (PRC,2016. Through referencing large SOEs such as Eskom, SAA and Denel and their questionable performance over the last ten years that an opportunity to assess the impact of performance management in an SOE is imperative. In President Cyril Ramaphosa’s February 2019 State of the Nation Address (SONA) he makes mention of restoring stability in strategic entities as of the critical decisions taken (SONA, 2019). The president announced, “the establishment of the Presidential SOE Council, which will provide political oversight and strategic management in order to reform, reposition and revitalise SOEs, to ensure that SOEs play their mandated role as catalysts of economic growth and development” (SONA,2019). South Africa is not exempt from the global woes that face the public sector on the delivery on quality services to all its people; maximising of available resources, effective and fruitful public private partnerships, state safety and security, dealing with migration, employment, inequality and poverty, however there is a need to look at alternatives to Public Sector Management to 12 overcome these pressing challenges (Brinkerhoff & Brinkerhoff, 2015). Performance Management is thus important as it drives performance at both the strategic and individual level, encouraging improvement both on management and subordinates (Bussin, 2012). This study closely looks into the governance of SOEs by assessing the implementation of performance management. Field research will be conducted at Transnet one of the biggest SOEs in which the Department of Public Enterprises (DPE) “provides shareholder oversight” (Fourie, 2014, p. 5). The study contributes to the body of knowledge by outlining the practices, processes and applications of performance in the SOE and lessons that can be learnt.
Assessing the challenges faced by black built environment professionals as business owners
(2022) Nkoana, Koketso
There is a growing concern about the limited representation of black Built Environment Professionals (BEP) as business owners in the industry. This study then attempts to address the imbalance in the industry by highlighting the challenges faced by black BEPs. The greatest challenge that was pointed out by the investigation is the perceptions of economic transformation in the industry. The study further highlights the following challenges, economic structure, racial profiling, monopolisation of industry funding, red tape, corruption, experience, access to market, regulation, subcontracting and policy and industry planning. Thus, there is a limited representation of black BEPs as business owners. The researcher has observed some positive outputs from the transformative programmes implemented in the industry. As some efforts toward transformation have yielded positive results and managed to create opportunities in the industry for black BEPs. However, the study outlines the lingering concern of the disconnect that exists between the professional experience of these BEPs and the capacity of their businesses. there is also a concern around the efforts of the industry to develop Black BEPs as business owners as opposed to them simply being technical contributors and thus seen as employees. The study outlines the need for BEPs to be seen as businesses as they primarily trade in intellectual property.
Assessing the effectiveness of the employee health and wellness programme in Gauteng department of education
(University of the Witwatersrand, Johannesburg, 2021) Mhangwani, Chrisen Eddie; Malindini, K.
Employee Health and Wellness Programmes (EHWPs) were initiated in the public service since 2009 following the Department of Public Service Employee Health and Wellness Strategic Framework 2008 which was later reviewed in 2019 with the idea to proactively enhance the productivity of employees by providing health enhancing preventive strategies which if not provided, may contribute to ill-health absenteeism which have been identified as having significant direct and indirect costs to organisations. Therefore this study sought to assess the effectiveness of the Employee Health and Wellness Programme (EHWP) in Gauteng Department of Education Head Office by exploring the perceptions of GDE employees towards the programme in averting ill-health absenteeism behaviour. The study adopted the qualitative case study to collect data using investigative in-depth qualitative survey targeting hundred (100) GDE employees to explore and understand their perceptions as described by their responses towards the programme. The sample consisted of participants who had experience in utilising the services provided by the employer sponsored EHWP. The idea of using qualitative survey interviews were informed by its strength to collect rich and dense information from multiple sources which in the context of this study were fifteen GDE Districts and Head Office. As theoretical saturation of information is the guiding principle in collecting qualitative data, the researcher ended up interviewing forty (40) participants as there were no divergent views from the survey interview responses. This was done to ensure the reliability of the study by ensuring that the variability of the responses is maintained. The findings of the study reveal the varying perceptions towards the EHWP in averting ill-health absenteeism behaviour showed that it is good in advancing employees’ health and productivity while others hold the view that its implementation is not tractable. Moreover, the lack of employing monitoring and evaluation strategies in implementation and the ethical dilemmas in the provision of this service, have been cited as hindering the effectiveness of the programme
Assessing the effectiveness of the performance management system in Steve Tshwete local municipality
(University of the Witwatersrand, Johannesburg, 2023-02) Mogorosi, Gaobotse Dorah; Kithatu-Kiwekete, AK
The objective of implementing the Performance Management and Development System (PMS) in local government is to ensure effective and sustainable delivery of essential services to citizens as mandated by the Constitution of the Republic of South Africa. This study examines the effectiveness of PMS in the Steve Tshwete Local Municipality (STLM) using a qualitative approach. The findings reveal that STLM faces challenges such as inadequate planning, ineffective management, and insufficient accountability among public officials, which hinder the provision of quality services to communities. The study, also confirms the Auditor-General's assertion that many municipalities have poor audit outcomes with recurring substandard service delivery to residents. The study suggests that this situation is caused by a recurring conduct exhibited by employees and senior municipal officials, which has led to a local government culture where accountability is not practiced. Furthermore, the study found that the implementation of the PMS has not been rigorous. The study emphasizes the importance of local governments complying with mandatory PMS regulations and highlights the need for progress tracking through Monitoring and Evaluation (M&E) to promote good governance, transparency, access to information, and accountability
Assessing the Feasibility of Implementing Budget Amendment Powers of the Gauteng Provincial Legislature
(University of the Witwatersrand, Johannesburg, 2021) Moraka, Mmusi Andrew; Pillay, Pundy
This study investigates the feasibility of implementing the budget amendment powers of the GPL as provided for in the Gauteng Money Bills Amendment Procedures and Related Matters Act of 2019. The study employs a qualitative case study approach using the theoretical lens of the new institutionalism school of thought to examine the political and institutional arrangements at the GPL that may facilitate or constrain the implementation of the budget amendment powers. The introduction of legislative powers to amend money bills in South Africa follows on the growing international trend sponsored by the World Bank, International Monetary Fund (IMF) and international donors to strengthen legislative scrutiny of public finances as a way of improving governance and enhancing accountability in developing countries. It also comes at the time when the South African legislative sector is facing sharp public scrutiny about the efficacy of its oversight mechanisms in the wake of media reports and Auditor General’s reports that are pointing out what seems to be relentless acts of maladministration, irregular and fruitless expenditure as well as corruption in the public sector
Assessment of Municipal Borrowing Policy Framework for Improved Infrastructure Financing
(University of the Witwatersrand, Johannesburg, 2023-01) Matsie, Moramahoele James; Khumalo, John
Since the advent of democracy, there has been pressure to increase investments in public infrastructure. Municipalities are at the centre of socio-economic development and are best placed to redress historical infrastructure inequalities. This requires adequate budgets; however, the fiscal landscape has deteriorated significantly since the 2008 financial crisis. As a result, municipal budget allocations have been reduced. This has triggered a discourse on alternative municipal financing mechanisms. The purpose of this study was to determine the determinants of municipal borrowing and if the Municipal Borrowing Policy Framework has improved borrowing for infrastructure investment. The study elevates 15 determinants of municipal borrowing in the financial, socio-economic, political and governance, and institutional categories. The financial variables dominate the findings with a 60 percent prevalence rate. The top four determinants are poor municipal credit worthiness, poor municipal fiscal capacity and effort, overreliance on developmental funding and failure to crowd-in international funding, and non-payment of services
Barriers impeding financial management accountability by School Governing Bodies in Soweto
(University of the Witwatersrand, Johannesburg, 2022) Mogorosi, Roche
With the advent of the South African Schools Act (SASA), School Governing Bodies (SGBs) were introduced into the South African Education landscape and assigned a task amongst others, of managing school finances. This meant that different stakeholders that are elected to serve on the SGBs carry a responsibility to plan, budget, spend and account for school finances. The unintended consequences of assigning the financial management task to SGBs was that stakeholders who had never managed public funds, now carried this responsibility. Added to this, was the danger of mismanagement and misappropriation of these very funds. A number of SGBs in Gauteng found themselves in breach of the SASA in so far as it relates to managing school finances in that some of them mismanaged funds to a point of fraud and/or corruption. Despite efforts from the Gauteng Department of Education (GDE) to provide training and orientation for SGB members, funds kept being mismanaged by some SGBs. The purpose of this research was to explore the barriers that impede financial management accountability of SGBs in selected schools in Soweto, Johannesburg South District. In order to accomplish the above, this research adopted an accountability framework through which all SGBs surveyed were going to be measured. This study adopted a cross-sectional design approach and used descriptive research to explain the phenomenon related to barriers impeding financial management accountability in the selected schools. The results revealed that perceptions surrounding accountability by SGB members are not sufficiently positively skewed to ensure financial management accountability. Sixteenpercent (16%) of the SGB members surveyed felt that the presence of an external evaluation does not affect their credibility whereas a further eighty six percent (86%) of those surveyed, indicated that they do not expect any consequences for financial decisions taken. On the positive side, fifty one percent (51%) of all SGB members surveyed were of the view that there will be increase in the social standing when they attend more SGB meetings and perform their responsibilities
Barriers to the effective implementation of the performance management system in the City of Johannesburg Metropolitan Municipality
(University of the Witwatersrand, Johannesburg, 2022) Bham-Azam, Najma; Chikane, Rekgotsofetse
The goal of this research paper was to pinpoint the barriers preventing the City of Johannesburg Metropolitan Municipality from successfully implementing the performance management system. The data acquired from the semi-structured interviews with 5 important performance management stakeholders from the City of Johannesburg underwent a themed content analysis. A deeper understanding of the challenges resulted from the themes and shared characteristics found among all responders. This led to the creation of a list of prioritised barriers that the performance management stakeholders considered were to blame for the City of Johannesburg's performance management system's ineffective implementation. The research findings indicate that “inaccurate measures” is the barrier preventing the City from effectively implementing its performance management system. The second and third most significant barriers are "lack of executive and leadership support" and "lack of rewards. The findings on the Balanced-Scorecard tied to the problems that were uncovered under the “inaccurate measures” barriers. The main takeaway from this research study is that line managers must actively participate in the implementation of the performance management system at the City of Johannesburg and increase their efforts to reduce the obstacles that prevent the successful implementation of the performance management system at the City of Johannesburg

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