https://ir.unisa.ac.za/handle/10500/14480 2026-09-20T09:53:29Z https://ir.unisa.ac.za/handle/10500/33003 Beyond Formal Support: Appraising Micro-Level Interventions in the Black African Chartered Accountancy Pipeline in South Africa Leballo, Tebogo The chartered accountancy profession in South Africa continues to underrepresent Black Africans in its membership. The government, accounting professional bodies and other affiliated institutional stakeholders within the profession have introduced various support initiatives to address this underrepresentation. Despite these initiatives, the success rate of Black African aspiring candidates remains low, posing a significant challenge to the country's economic transformation imperative. The study is therefore positioned to explore support initiatives emerging amongst individuals in the profession, specifically within digital communities. Using Ubuntu as a theoretical lens and applying a qualitative netnographic approach, support initiatives available to aspiring Black African CAs were identified and appraised. The study collected data from publicly available LinkedIn posts that provided or referred to support for aspiring CAs in South Africa. Selected posts were identified using keyword searches related to the CA(SA) pathway and support for aspiring CAs. The collected data was analysed and categorised based on the support offered, the support engaged by aspirants and the gaps that remain. The study found that support was primarily offered by individuals who had walked the journey. The support was primarily academic, with mental, networking, mentorship, financial, and learnership support also evident. It was evident that aspirants were engaging in the support. The identified gaps indicate a segmented, siloed approach to support, often leading to duplication, which could overwhelm the aspirants. The informal nature of the support also casts doubt on its credibility. Based on the study, it therefore recommends that macro- and meso-level institutions collaborate with micro-level support providers to complement one another and broaden the reach and capacity of support initiatives. This collaboration would strengthen the comprehensive support available to aspiring candidates 2026-07-02T00:00:00Z https://ir.unisa.ac.za/handle/10500/32031 Examining the determinants of poor performance in South African state-owned entities : a qualitative analysis Nefale, Rendani South African State-Owned Entities (SOEs) play a critical role in economic and social transformation, especially post-1994. However, instead of being at the forefront of social and economic transformation, most SOEs have been associated with financial mismanagement, state capture, and major governance failures due to inefficiency and weak accountability and inefficiency. This research addresses why SOEs, which should drive public service and economic development, consistently perform poorly. Since SOEs performances continue to deteriorate, it is important to investigate the main determinants/causes of this deterioration. This ensures that the government develops and employs up-to-date and effective methods in dealing with current challenges contributing to the poor performance of SOEs. The study employs a qualitative research design to explore the factors contributing to poor performance in selected South African state-owned entities (SOEs). The study uses a case study approach to gather data from selected SOEs, focusing on in-depth interviews, document analysis, and review of existing SOE performance reports. Data was analysed through thematic analysis, identifying patterns and key themes in governance, financial performance, and operational challenges that impact SOE efficiency and effectiveness. While ethical considerations employed ethical standards to ensure confidentiality and managing any sensitivities related to public sector critique. Key performance metrics include financial stability, service delivery, and governance practices. The main findings of the study reflect, amongst others, Operational and Financial Challenges: SOEs face significant governance issues due to political interference, poor internal controls, and lack of strategic alignment with their public mandate and Systemic Issues: The bureaucratic structure, political patronage in appointments, and complex regulatory environment hamper performance, leading to inefficiency and poor financial outcomes. The study concludes that while South African SOEs are essential for public service and economic goals, they are compromised by political interference, misaligned objectives, and governance challenges. Recommendations are provided for policy reforms, governance improvements, and performance management updates to address these issues. 2024-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/31772 An environmental management accounting information framework for greener decision-making in the petroleum industry: The case of Nigeria Kehinde, Azeez Busayo There has been an increase in environmental issues across national and international boundaries over the past few decades, with a long history in the Nigerian petroleum industry. The petroleum industry is among the leading industries with the highest environmental impacts, as its operations harm the environment. Although significant progress and efforts have been made to deal with various complex problems, environmental matters remain among Nigeria's most complex and pressing challenges. This research investigates whether the Nigerian National Petroleum Corporation (NNPC) management accounting system provides a valuable flow of environmental information required for greener decision-making and the effectiveness of environmental regulations and sustainability in the Nigerian petroleum industry. This research adds to the body of environmental management accounting (EMA) literature by incorporating institutional and contingency theories to provide the theoretical background of the study. A review of the existing literature identified existing frameworks and identified a gap: a lack of a clear framework that could ensure that decision-makers receive the appropriate environmental information necessary for greener decision-making. The research adopted a mixed method, in which qualitative and quantitative research techniques for data collection, namely, a literature review, a questionnaire, and a focus group, were used to validate the framework. It was established that monetary environmental information has a significant positive relationship with environmental information on decision-making, which means that the company's accounting system captures monetary environmental activity data. However, physical environmental information has a significant negative relationship with environmental information in decision-making. The research also revealed that environmental regulation inversely influences environmental information reporting. Therefore, the results and findings suggest the incorporation of governmental environmental policies and guidelines into a management accounting system to improve the quality of environmental information for decision-making. Input from the focus group assisted in enhancing and validating the framework. Key recommendations indicated that petroleum companies should adopt and implement the enhanced environmental management accounting practices (EMAPs) framework that integrates EMA and government regulatory tools to capture adequate environmental-related information needed for greener decision-making. Future research could include a similar study to test the enhanced EMA information framework. The NNPC could serve as a case study to apply the framework in a real-life setting.; Go dutše go na le ditaba tšeo di golelago godimo go dikologa mellwane ya bosetšhaba le ya boditšhabatšhaba mo dipakeng tše mmalwa tša go feta, ka histori ya nako ye telele ka go intasteri ya petroleamo ka Nigeria. Intasteri ya petroleamo e gare ga diintasteri tša ketapele yeo e nago le khuetšo ya godimo go feta ka moka ya tikologo, ka ge mešomo ya yona e gobatša tikologo. Le ge go na le tšwelopele le maitapišo a bohlokwa tšeo di dirilwego go šogana le mathata a go raragana a go fapafapana, ditaba tša tikologo di dula e le tlhohlo ye e raraganego gape yeo e hlobaetša go feta ka moka ka Nigeria. Nyakišišo ye e nyakišiša ge e le gore lenaneo la maikarabelo a taolo la Tirišano ya Petroleamo ya Setšhaba ya (NNPC) le aba kelelo ya mohola ya tshedimošo ya tikologo yeo e nyakegago go tšea diphetho tše dikaone le go ba mohola ga melawana ya tikologo le ya go swarelela mo intastering ya petroleamo ka Nigeria. Nyakišišo e oketša dingwalwa tša mmele wa maikarabelo a taolo ya tikologo (EMA) ka go kopanya diteori tša institušene le tiragalo go fa botšo bja teori. Tshekatsheko ya dingwalwa tše di lego gona e utolla ditlhako tše di lego gona gomme ya utolla tšeo di tlogetšwego: go se be le tlhako yeo e ka kgonthišago go dira batšeadiphetho ba hwetša tshedimošo ya tikologo ya maleba yeo e hlokegago go tšea diphetho tše dibotse. Nyakišišo e šomiša mekgwa ye e kopanego, e lego dithekniki tša nyakišišo tša boleng le tša bontši go kgoboketša data, e lego, tshekatsheko ya dingwalwa, dipotšišo, le sehlopha sa nepišo, di šomišitšwe go kgonthiša tlhako. Go utollotšwe gore tshedimošo ya tikologo ye e laolwago e na le kamano ye botse ye kgolo le tshedimošo ya tikologo ka ga go tšea diphetho, seo se ra gore lenaneo la maikarabelo la khamphani le boloka data ya mošongwana wa tikologo ye e laolwago. Le ge go le bjalo, tshedimošo ya tikologo ya motheo e na le kamano ye mpe ye kgolo le tshedimošo ya tikologo go go tšea diphetho. Nyakišišo e utolla gape gore taolo ya tikologo e huetša ka go fapana tshedimošo ya tikologo ya go bega, Ka gona, dipoelo le dikutollo di akanya kopanyo ya dipholisi le ditlhahli tša tikologo tša mmušo go lenaneo la maikarabelo la taolo go kaonafatša boleng bja tshedimošo ya tikologo go tšea diphetho. Kgopolo go tšwa go sehlopha sa nepišo e thušitše go kaonafatša le go kgonthiša tlhako. Maele a motheo a bontšha gore dikhamphani tša petroleamo di swanetše go amogela le go šomiša tlhako ya ditirišo tša maikarabelo a taolo ya tikologo tše dikgolo (EMAPs) yeo e kopanyago EMA le didirišwa tša taolo tša mmušo go boloka tshedimošo ye e amanago le tikologo ye e lekanego go tšea diphetho tše dibotse. Nyakišišo ye nngwe e ka akaretša thuto ya go swana le go leka tlhako ya tshedimošo ye e kaonafetšego. NNPC e ka šoma bjalo ka thuto ya go tlala go diriša tlhako mo tikologong ya bophelo bja nnete.; Daar is ’n toename in omgewingskwessies oor nasionale en internasionele grense heen die afgelope paar dekades, met ’n lang geskiedenis in die Nigeriese petroleumbedryf. Die petroleumbedryf is onder die voorste bedrywe met die hoogste omgewingsimpak, aangesien die bedrywighede daarvan die omgewing skade berokken. Hoewel beduidende vordering en pogings gemaak is om verskeie ingewikkelde probleme aan te roer, bly omgewingskwessies onder Nigerië se mees ingewikkelde en dringende uitdagings. Hierdie navorsing het ondersoek of die Nigeriese Nasionale Petroleumkorporasie (Nigerian National Petroleum Corporation, NNPC) se bestuursrekeningkundige stelsel ’n waardevolle inligtingstroom verskaf wat vereis word vir groener besluitneming en die doeltreffendheid van omgewingsregulasies en -volhoubaarheid in die Nigeriese petroleumbedryf. Hierdie navorsing dra by tot die literatuurkorpus van omgewingsbestuursrekeningkunde deur institusionele en gebeurlikheidsteorieë te inkorporeer om die teoretiese agtergrond van die studie te verskaf. ’n Oorsig van die bestaande literatuur het bestaande raamwerke en ’n gaping geïdentifiseer: ’n gebrek aan ’n duidelike raamwerk wat kan verseker dat besluitnemers die toepaslike omgewingsinligting verkry vir groener besluitneming. Die navorser het gebruik gemaak van ’n gemengde metode waarin kwalitatiewe en kwantitatiewe navorsingstegnieke vir die insameling van data, naamlik ’n literatuuroorsig, ’n vraelys en ’n fokusgroep, gebruik is om die geldigheid van die raamwerk te verklaar. Daar is vasgestel dat monetêre omgewingsinligting ’n beduidende positiewe verhouding het met omgewingsinligting oor besluitneming, wat beteken dat die maatskappy se rekeningkundige stelsel die monetêre omgewingsaktiwiteitsdata vaslê. Fisiese omgewingsinligting het egter ’n beduidende negatiewe verhouding met omgewingsinligting in besluitneming. Die navorsing het ook getoon dat omgewingsregulasie die teenoorgestelde uitwerking het op die verslaggewing van omgewingsinligting. Dus suggereer die resultate en bevindings die inkorporasie van omgewingsbeleide en -riglyne van regerings in ’n bestuursrekeningkundige stelsel om die kwaliteit van omgewingsinligting vir besluitneming te verbeter. Insette van die fokusgroep het gehelp om die raamwerk te versterk en geldig te verklaar. Sleutelaanbevelings het aangedui dat petroleummaatskappye die verbeterde raamwerk vir omgewingsbestuurs-rekeningkundige praktyke moet aanneem en implementeer wat omgewings-bestuursrekeningkunde en reguleringshulpbronne van regerings integreer om genoegsame omgewingsverwante inligting vas te lê wat nodig is vir groener besluitneming. Toekomstige navorsing kan ’n soortgelyke studie insluit om die verbeterde omgewingsbestuursrekeningkundige inligtingsraamwerk te toets. Die Nigeriese Nasionale Petroleumkorporasie kan dien as ’n gevallestudie om die raamwerk in ’n werklike omgewing toe te pas. Text in English, abstracts in English, Northern Sotho and Afrikaans 2023-12-31T00:00:00Z https://ir.unisa.ac.za/handle/10500/31765 Exploring key performance indicators for selected township small, medium, and micro service enterprises in South Africa to evolve in the organisational life cycle Huma, Busisiwe Township small, medium, and micro enterprises (“enterprises”) face challenges due to not utilising key lagging and leading performance indicators (“indicators”) to evolve in the organisational life cycle (“cycle”) and rarely progress in the “cycle”. This study aimed to explore which “indicators” within the Results and Determinants Framework (“framework”) may contribute to the selected “enterprises” in South Africa to evolve in the “cycle”. A tailored “framework” was identified, and suitable “indicators” were explored through semi-structured interviews. The findings demonstrated “indicators” such as, social media for competitiveness, maintaining records for financial performance, a customer-centric approach for improving quality of service, and new ideas to enhance innovation. A novel finding was that a few “enterprises” have progressed from the start-up stage to the growth stage. This study suggests that a tailored “framework” and collaboration with government institutions may assist “enterprises” to improve their performance. 2024-03-01T00:00:00Z