3. Electronic Theses and Dissertations (ETDs) - All submissions
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Item An examination of the extent to which State-Owned Entities disclose their strategy, in their integrated reports(2020) Matlou, KarabeloThe increase in corruption within State-Owned Entities (SOEs) and the recent headlines about State-Owned Entities failing to fulfil their mandate and having to constantly require financial assistance from government, have brought the need for SOEs to be accountable tot he general public to the fore. This is attributed to the fact that, members of the public are both the financiers of these organisations (through taxes) and they also utilise services provided by these organisations. The purpose of this study is to evaluate the extent to which SOEs are accountable to their stakeholders, which includes members of the general public and specifically looking at strategy which is an important factor to consider in determining whether the entity has a plan for the future and also enables stakeholders to make informed decisions. In order to be able to meet the objective of this study the following research question was addressed: To what extent do state-owned entities disclose their strategy in their annual reports? The study can be applied by standard setters specifically in the public sector and will also be valuable to the public sector governance overseers, as their main mandate is to ensure accountability by State-Owned Entities and this study highlights key elements of accountability. The main contribution of this study is for the benefit the general public, as SOEs affect the lives of all citizens directly and indirectly. A quantitative research methodology was used in conducting this research and data was collected by analysing the annual reports of the SOEs. The findings of this study revealed that SOEs disclose, at the maximum, sufficient information on their strategy although they do not provide a well-defined and comprehensive disclosure of this strategy which could be due to preventing competitors to imitate their strategy and to maintain their competitive edgeItem The implication of corporate reporting practices on the quality of integrated reports: a study of companies listed on the Johannesburg Stock Exchange(2018) Malola, ArsonThe value relevance of integrated reporting is an ongoing debate. On the one hand, reporting entities may take a value relevant substantive approach to integrated reporting and report on actual organisational reforms and results. While on the other, a symbolic approach to integrated reporting can be adopted where the report is used to create the illusion of corporate responsibility. The objective of this paper is to determine if the adoption of three reporting practices, namely: 1) the use stand-alone CSR reports; 2) reporting framework adoption and 3) CSR assurance, are associated with a substantive or symbolic approach to integrated reporting. The investigation was performed by first measuring IR quality and then performing a Spearman’s rho to determine the significance of the relationship between the variables. IR quality was disaggregated into quality surrogates and individually captured. The dimensions of quality identified were: how much information was disclosed (quantity); the relative proportion of CSR information (density); the type of information (measurement); the “spirit” of the information (value relevance) and the user ease of use (acceptability). The results suggest that the only substantive practice is the use of a stand-alone CSR report. There was limited evidence supporting the fact that this practice is associated with a higher quality report. Both the adoption of reporting frameworks and CSR assurance had no significant associations with IR quality and its surrogates. In conclusion, the evidence suggests adopting a framework and CSR assurance are in line with obfuscation and legitimacy theory. Providing a separate CSR report appears to be a substantive practice that is associated with an IR with enhanced quality.Item The impact of changes in contextual factors on performance management systems in South African universities: a case study(2018) Gozo, DanielThe study examines the causal effect of changes in the contextual factors on performance management systems, using a case study with an exploratory and informative approach. In-depth interviews were corroborated by analysis of annual reports over a period of ten years. Unique performance management systems in use within the university provide a counter-point to the private sector orientation of conventional research in performance management systems and management accounting practices conducted largely in developed economies which has paid insufficient attention to the complexities of the environments within which change occurs. The findings indicate that portability of performance management practices from the private sector to public institutions is questionable when the background of organisations is not being taken into account. Backgrounds of organisations in emerging economies and the external variables and changes thereof need to be considered in understanding management accounting changes. Strong staff unions were found to impact the interplay with external forces of globalisation, competitive forces of declining funding, university ranking league tables, technology, and regulatory changes which affected performance management practices, putting organisational effectiveness at risk. Unique practices such as quinquennial reviews and financial models which derive faculty bottom lines were impacted by change during the decade and should not be ignored or underestimated in considering the bouquet of management control practices essential for meeting organisational objectives. The study also suggests directions which future research in the area of change in management accounting practices could take.Item The importance of leadership in performance management in Lesotho's ministry of the public service(2018) Mosaase, Sefora MahapeIn 2001, the government of Lesotho introduced a new system to monitor and evaluate public servants’ performance. The Performance Management System (PMS) was also introduced to implement national plans effectively so as to pave the way for performance related pay system. This was done to address issues of accountability and improved service delivery. For ease of facilitation of implementation, Directors of Human Resources (DHRs) were deployed across all ministries of the Lesotho government. This study shows that DHRs were not given necessary support by ministerial leadership from the different ministries as a result, PMS was not implemented as envisaged by the Ministry of the Public Service as the mother ministry. A Performance Management System (PMS) is explained as a tool to monitor and evaluate employees’ performance. PMS could also be seen as a tool to facilitate faster decision making, and adoption of a corrective act aligning employees’ performance with an organisation’s strategies and goals in a more effective and efficient manner (Walser et al., 2013). PMS can be used in government entities or in the private sector as a tool for monitoring and evaluating performance. This research aimed to determine the importance of leadership in PMS implementation as well as the strategies used to implement the system. The study was undertaken using a qualitative research methodology. A descriptive case study design was used and semi-structured questions were developed to administer face to face interviews. As implementers of the system, the Human Resources Directors deployed across the ministries by the Ministry of the Public Service were interviewed. The results highlighted that the implementers used a combination of leadership styles as a strategy to facilitate a robust and reliable PMS. They also used meetings and training workshops to disseminate information about PMS across all ministries. The results also underlined a lack of ownership from ministerial leadership and non-compliance with the terms and references of PMS by Head of Departments. Though it is evident that the level of awareness about PMS is very high among employees in the Government of Lesotho, there also exists an attitude of resistance of adopting PMS, as a result, the system has not been implemented effectively. The PMS policy is still in draft form therefore leadership in line ministries is reluctant to adopt PMS without a guiding document. Consequently, the system has not been implemented effectively, because other employees do not take Public Service Rules and Regulation as not providing enough guidance.Item Construction project management registration and project performance(2017) Phirwa, TabodiProject management is no longer seen as just a management based approach but as a profession in its own right. It is, however, still common that individuals practice project management without, necessarily, being registered with the profession creating a crossing of professional jurisdiction. Existing literature or lack thereof indicates shallow investigation into project management registration and its impact on project performance. This report compares the project performance of registered and non-registered construction project managers in the South African built environment. A mix method approach was applied where the quantitative data was collected and complimented by qualitative data that aimed to solicit perceived factors that may influence improved project performance. Using a cross-sectional survey interview consisting of a semistructured questionnaire, data were collected from project management practitioners and professionals with the relevant knowledge and experience. The survey solicited 578 responses, with only 402 being regarded as complete survey responses. There respondents were sourced from the various professional councils that fall under the South African Built Environment. The results indicate no significant differentiation between the project performance of registered construction project managers and those who are not registered as construction project managers. On the job experience is considered a vital factor influencing project performance from a project manager’s perspective. Responses also indicate a variance in the perceived importance of construction project management registration. Despite the primary motivation behind registration having been expressed as “competitive advantage”, registration was considered most effective when used in combination with education, training and the understanding of project management knowledge areas.Item Performance management in the Ministry of Health in Lesotho(2016) Tseisa, Papali AnnaIn an effort to improve performance, efficiency, accountability and effectiveness of public sector organisations, the Government of Lesotho has adopted a variety of reforms; one of these is the Performance Management System. However, despite its implementation more than a decade ago, the Performance Management System in the Ministry of Health in Lesotho is not producing the anticipated results. Performance management is a tool designed to improve organisational performance by channelling the tasks and activities of employees towards the goals of the organisation. Therefore the overarching purpose of the study is to describe and explain the reasons why the Performance Management System in the Ministry of Health in Lesotho is not producing the anticipated results. Through the qualitative approach, interviews and focus groups were used to collect data from the purposely selected sample of Ministry of Health employees. In addition, documents relating to the Performance Management System in the Ministry of Health have been used as data collection methods. Among other reasons, the study found that the Performance Management System (PMS) in the Ministry of Health in Lesotho is not producing the expected results because of lack of knowledge about the PMS by lowerlevel employees, absence of individual work plans, lack of feedback and lack of integration of Performance Management systems. In conclusion, the study found that the core reason for PMS not producing the anticipated results in the Ministry of Health in Lesotho is its misapplication and a lack of adherence with the legal framework on PMS. The study identified a series of concepts related to performance management, such as the setting of the organisational goals, planning, ii monitoring, evaluation, feedback and rewards, and improvement programmes. However, it has been discovered that in the Ministry of Health in Lesotho, some performance management concepts such as feedback and improvement programmes are not used, whereas some, such as performance evaluations and rewards, are wrongly applied. The theoretical and conceptual implication of this for the study is that there is little integration between the PMS processes and employees’ activities in the Ministry of Health in LesothoItem Employee perceptions of performance culture in Mpumalanga, Department of Culture, Sport and Recreation(2016) Mtsweni, Bonginkosi NelsonIn the past few years, the contribution of the performance culture to the overall success of the organisation has prompted interest to explore the concept. The purpose of this exploratory study was to determine facets that are perceived to be contributing to the performance culture and how employees in the Mpumalanga Department of Culture DCSR perceive such facets as causal factors to the performance of the organisation. This study is a qualitative descriptive study and semi semi-structures interviews were conducted. Eight participants were requested to take part. Two participants are from the head office and two from each of the three districts. All interviews were conducted face to face. Interviews were recorded on tape, transcribed and assessed according to themes. The overall findings of this study were that there are negative perceptions of performance culture as assessed according to the London School of Economics Eight Dimensions Performance Culture Model.Item The influence of coaching on perceived job performance of newly promoted managers(2016) Maila, HudsonThe perceptions held by newly promoted managers or those managers who have moved between managerial roles, when it comes to their own job performance in the workplace, remain interesting. An exploratory research design method was followed with the aim of providing evidence-based literature in order to explore how coaching can influence the perceived job performance of these managers, considering the amount of effort needed from them to adjust to their roles. The study was conducted using a convenience non-probability sample of managers who are working in different sectors ranging from public utilities, the media as well as engineering and gas industries. Data were collected from the research participants who were readily available and transcripts were produced. In order to maintain accuracy, the transcripts were based on recordings of the outcomes of semi-structured, one-on-one interviews conducted using a research interview discussion guide. A triangulation process to collect data from different sources was used, focusing on managers who received coaching and managers who did not receive coaching, as well as the managers managing the aforesaid categories of managers. The data collected were transcribed and then analysed using Atlas.ti software, based on themed content analysis. The results provide a South African perspective on the perceived influence of coaching on newly promoted managers or those managers who have moved between managerial roles. The findings demonstrated that coaching can contribute positively to the role transition and work adjustment of these managers, as one of the managers who had been coached indicated, saying, “It assisted me in affirming myself in the role.” The meaning attached to the findings is that coaching can contribute towards building the necessary confidence to lead and manage others. However, the lack of a common criterion for measuring successful job performance, focusing on specific managerial competencies, remains a challenge. The research participants in this study took up coaching for different reasons and the level of impact was thinly spread across these dimensions. Therefore, more scientific research still need to be done to get empirical evidence on the impact of coaching on perceived job performance in a South African context, using a common criterion and specific managerial competencies.Item Performance management preferences of innovative employees(1999) Castis, ElefteriaOne of the levers of competitiveness is innovation. with the increased cost pressures, it is recognised that the innovative potential of all employees must be leveraged. The literature suggests that innovation is innate. It follows, therefore, that an appropriate performance management system, based on an understanding of the requirements of innovative individuals, must harness and encourage innovation to a greater or lesser extent in all employees. The purpose of this study was to assess whether there are any differences in the performance management preferences of innovative and non-innovative employees, with a view to designing appropriate performance management systems. The data was collected by means of a questionnaire distributed among the employees of the retail banking arm of a financial services sector organisation. Responses were elicited from 34 employees. These were then subjected to statistical analysis. The findings point to no real differences between the preferences of innovative and non innovative employees, with the exception of 4 dimensions. The absence of many differences is consistent with the view that innovative capability is a continuum and is an innate ability that is developed to different extents in different people. It suggests that other aspects of the individual personality are equally important in defining a suitable enviromnent of work. The recommendation is that a single performance management system is employed in an organisation with opportunities for customisation for the individual.Item Implementation of the performance management system in the Gauteng Department of Agriculture and Rural Development(2016) Lemao, DineoThe performance management system was introduced in the South African public service with the intention to continuously manage performance by setting performance objectives, reviewing past performance, assessing current performance, improving poor performance, determining recognition and reward for good performance, and assisting with career planning. Research has revealed that although the performance management system has been implemented in government departments it has not achieved expected results. This study was undertaken as an attempt to investigate the factors leading to the challenges in implementing the performance management system in the Gauteng Department of Agriculture and Rural Development. To achieve this, semi-structured interviews were conducted with employees at different levels as well as a former trade union leader who was involved in the process of developing the Gauteng Provincial Government Policy on Performance Management and Development. Internal documents of the Department were also analysed. The themes identified led to a richer understanding of the factors affecting the implementation of the performance management system. The research findings indicate that although there is an understanding of performance management in the Department, implementation remains a challenge. The analysis of the responses indicated a great dissatisfaction with the current system. A few of the reasons are that not all managers show commitment towards the performance management system; some managers are not fair in the manner in which they conduct performance assessments and distribute rewards; it has failed to link performance outcomes to rewards in a meaningful manner; there is not much emphasis placed on personal and career development; and there are no measures put in place by supervisors to address employees who do not achieve the set performance targets. It is concluded that there is an urgent need for government to address the challenges experienced with the system, as at the moment, it is not meeting the objectives it was intended to meet.