Faculty of Commerce, Law and Management (ETDs)
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Item The Impact of Organisational Culture on Organisational Development at the Road Accident Fund (“RAF”) in South Africa(University of the Witwatersrand, Johannesburg, 2024) Morgan, Michelle; Matshabaphala, ManamelaWhilst some organisations do have Organisational Development initiatives, they have a toxic Organisational Culture. At the Road Accident Fund, there are deficiencies in its culture, meaning employees are resistant to and do not buy into the organisational redesign which has resulted in slow progress, because of the lack of responsibility and accountability. The purpose of this study is to investigate the factors leading to the problem of a toxic culture, present the findings on Organisational Culture at state-owned entities, interpret the findings on Organisational Culture at a State-Owned entities and to recommend strategies for improvement of organisational culture at state-owned entities. Data was collected through questionnaires, which drew meaningful insights and interpretations about the organisational culture at the Road Accident Fund. The findings highlighted the need for organisational change initiatives to promote transparency, ethics and employee well-being. By implementing the strategies identified in this study, state-owned entities can embark on a journey towards fostering healthier, more resilient and more effective cultures, ultimately driving performance and achieving long-term success in an ever-evolving landscape. Overall, understanding and improving organisational culture are essential for organisational effectiveness and success. Thus, the findings and recommendations may have broader implications for addressing cultural challenges in various organizations and industriesItem Corruption and Financial Mismanagement in State-Owned Entities – The role of Fiscal Legislation in deterring corruption and fruitless and wasteful expenditure in State-Owned Entities(University of the Witwatersrand, Johannesburg, 2022) Mkhwanazi, Zola Elsie; Van Zijl, WayneCorruption has been around for thousands of years, but in recent years, it has been increasing and has attracted world-wide attention. South Africa as a developing country, has also been affected by corruption and also financial mismanagement in its State-Owned Entities. South African tax law, like most tax law across different jurisdictions, generally provides for tax reforms that promote the anti-corruption drive in government entities and tax reforms that manage fruitless and wasteful expenditure. As corruption and fruitless and wasteful expenditure continuously increase in government entities, concerns about the impact on liquidity of these entities due to the misappropriation of public funds also increase. The evidence of this paper aims to address the following question: Have the promulgated tax laws been effective (proxied by perceived corruption) in deterring corruption and fruitless and wasteful expenditure in South African State-Owned Entities? The tax regulations against which an analysis was performed are: 1. Provisions of section 23(o) of the Income Tax Act, 58 of 1962 which regulate the deductibility of illegal expenses and fruitless and wasteful expenditure. 2. Application of the definition of gross income on illegal receipts. Specifically, it has been found that the increase in corruption, increases tax non-compliance which means it is most likely that those who are party to corruption, are likely not to comply with the laws promulgated to reduce corruption. It has also been found that fruitless and wasteful expenditure is high, and it mainly relates to interest and penalties levied by creditors and South African Revenue Services. The higher the fruitless and wasteful expenditure, the higher the amount subjected to non-deductibility for State-Owned Entities