https://ir.unisa.ac.za/handle/10500/23719 2026-05-14T06:55:56Z https://ir.unisa.ac.za/handle/10500/26798 Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA Maluleke, Mashangu Justice The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.; Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC.; Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. Abstracts in English, Xhosa and Afrikaans 2019-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/22702 The use of strategy tools by chartered accountants in the South African mining Grebe, L.; Davis, Annemarie; Odendaal, E. As a third of all directors in South Africa are chartered accountants (CAs), this research examined the strategising practices of CA strategists in the mining industry. Drawing on the strategy-as-practice perspective, the research aimed to answer questions pertaining to which strategy tools CA strategists use, and how their accounting background informs their decisions on which tools to use and how to use them. Empirical data were produced through semi-structured individual interviews with CA strategists selected through purposive and snowball sampling. Data were analysed through conversation analysis using thematic coding. Findings portray CA strategists as craftspeople who adapt and interpret strategy tools from an accounting perspective to serve the requirements of the situation they face. The research confirmed wide use of accounting tools in strategising. The research found that the model of strategising, albeit deliberate or emergent, as well as the educational background of the strategist, affects deciding which strategy tools are used and how they are used. Specifically, findings indicated that mostly analytical tools are used during planning and deliberate strategising whereas people and project-oriented tools are used during implementation. nderstanding how strategy is done in the South African mining industry, offers insight into the social practice of strategy. 2016-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/11563 A financial literacy education framework for non-financial individuals in organisations Shuttleworth CC 2011-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/3958 Financial literacy : an interface between financial information and decision-makers in organisations Gouws, D.G.; Shuttleworth, C.C. Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability to understand financial information in the context of these surroundings. The intellectual construct inferred from this encompassing and complex process is financial literacy. The term 'financial literacy' consists of the words 'financial' and 'literacy', both of which are used to represent a myriad of issues that can easily lose their relevance when used together. This article addresses the interface (or gap) between information (matter) and decision-making (mind). The dualism of financial literacy, matter and mind, is explored by means of a literature review and an empirical survey. From the survey, respondents' perceptions of the financial literacy construct were gleaned. Awareness of financial literacy from the interface perspective promotes a deeper understanding of the concept. Recommendations are made to assist organisations and individuals to overcome financial uncertainties. Journal article 2009-08-02T00:00:00Z