https://ir.unisa.ac.za/handle/10500/14476 Fri, 19 Jun 2026 16:13:23 GMT 2026-06-19T16:13:23Z https://ir.unisa.ac.za/handle/10500/32628 Factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes in South African Municipalities Nzimande, Andile The ineffectiveness of internal control systems in South African municipalities has contributed to persistent governance failures, weakened accountability mechanisms, and service delivery inefficiencies. These deficiencies have exacerbated irregular and wasteful expenditure, weakened financial and performance management practices, and ultimately contributed to deteriorating audit outcomes across municipalities. This study analyses the factors influencing internal control system effectiveness and its impact on organisational performance and audit outcomes. In particular, the study models organisational performance, conceptualised as a multidimensional construct grounded in the Balanced Scorecard framework, comprising financial, operational, and customer dimensions, as a mediating mechanism through which internal control effectiveness influences audit outcomes. The study empirically tests an extended model integrating the COSO framework and the Balanced Scorecard by incorporating additional determinants of internal control effectiveness, namely human resource competency, corporate governance, and big data analytics. Prior studies have predominantly examined internal control effectiveness using traditional COSO dimensions while overlooking the combined influence of governance capability, human resource competency, and data-driven analytical capabilities on organisational performance and audit outcomes. Furthermore, the study integrates financial, operational, and customer performance dimensions to assess the impact of internal control systems on a balanced view of organisational performance and audit outcomes. A quantitative, cross-sectional survey design was employed, with data collected from 320 participants. The participants included municipal management teams and internal and external assurance providers involved in designing, implementing, and executing internal controls in South African municipalities. Structural equation modelling (SEM) was employed for all model testing procedures, using AMOS. The study adopted purposive and snowball sampling methods. Validity and reliability thresholds were satisfactorily achieved before all structural model assessments were conducted. The findings confirmed the control environment, risk assessment, control activities, information and communication, monitoring activities, human resource competency, corporate governance, and big data analytics as factors influencing internal control effectiveness. Effective internal control was found to positively influence both financial and non-financial aspects of organisational performance within the municipalities. Financial performance was identified as a significant predictor of both operational and customer performance, underscoring its essential role in the success of municipalities. Additionally, the study validated the positive relationship between audit outcomes and financial and operational performance, suggesting that effective internal control systems enhance financial and operational performance, which subsequently positively influences auditors’ assessments. This study addresses a gap in internal control systems research by empirically validating the factors influencing internal control system effectiveness within South African municipalities. The findings provide actionable insights for public sector managers, auditors, and policymakers in enhancing internal control systems while also improving organisational performance and audit outcomes. The study further contributes to public sector internal control literature by validating an integrated internal control, organisational performance, and audit outcome framework within the context of a developing economy.; Ukungasebenzi kahle kwezinhlelo zokulawula zangaphakathi komasipala baseNingizimu Afrika kube nomthelela ekwehlulekeni kokubusa okuqhubekayo, izindlela zokubamba isibopho ezibuthakathaka, kanye nokungasebenzi kahle kokulethwa kwezinsizakalo. Lokhu kuntuleka kuye kwandisa ukusetshenziswa kwemali okungajwayelekile nokuchitha imali, kwanciphisa imikhuba yokuphatha ezezimali kanye nokusebenza, futhi ekugcineni kwaba nomthelela ekuwohlokeni kwemiphumela yokuhlolwa kwezimali komasipala. Lolu cwaningo luhlaziya izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi kanye nomthelela walo ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ikakhulukazi, ucwaningo lubonisa ukusebenza kwenhlangano, okucatshangwa njengokwakhiwa okunezinhlangothi eziningi okusekelwe ohlakeni lwe-Balanced Scorecard, oluhlanganisa ubukhulu bezezimali, bokusebenza, kanye nobamakhasimende, njengendlela yokuxazulula lapho ukusebenza kahle kokulawula kwangaphakathi kuthonya imiphumela yokuhlola. Lolu cwaningo luhlola ngokwesayensi imodeli ende ehlanganisa uhlaka lwe-COSO kanye ne-Balanced Scorecard ngokufaka ezinye izinto ezibangela ukusebenza kahle kokulawula kwangaphakathi, okungukuthi ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu. Izifundo zangaphambilini zihlole kakhulu ukusebenza kahle kokulawula kwangaphakathi kusetshenziswa izilinganiso zendabuko ze-COSO ngenkathi zinganaki ithonya elihlanganisiwe lamandla okubusa, ikhono labasebenzi, kanye namakhono okuhlaziya aqhutshwa idatha ekusebenzeni kwenhlangano kanye nemiphumela yokuhlola. Ngaphezu kwalokho, lolu cwaningo luhlanganisa izilinganiso zezimali, zokusebenza, kanye nokusebenza kwamakhasimende ukuze kuhlolwe umthelela wezinhlelo zokulawula zangaphakathi embonweni olinganiselayo wokusebenza kwenhlangano kanye nemiphumela yokuhlola. Kwasetshenziswa umklamo wokuhlola obanzi, onezigaba ezahlukene, kanye nedatha eqoqwe kubahlanganyeli abangama-320.. Abahlanganyeli babehlanganisa amaqembu okuphatha omasipala kanye nabahlinzeki bokuqinisekisa bangaphakathi nabangaphandle ababandakanyeka ekuklameni, ekusebenziseni nasekwenzeni izilawuli zangaphakathi komasipala baseNingizimu Afrika. Ukumodela kwe-Structural equation (SEM) kwasetshenziswa kuzo zonke izinqubo zokuhlola amamodeli, kusetshenziswa i-AMOS. Ucwaningo lwasebenzisa izindlela zokuthatha amasampula ezihloselwe injongo kanye neze-snowball. Imingcele yokuqinisekisa kanye nokuthembeka yafezwa ngendlela eyanelisayo ngaphambi kokuba kwenziwe konke ukuhlolwa kwemodeli yesakhiwo. Okutholakele kuqinisekisile indawo yokulawula, ukuhlolwa kwezingozi, imisebenzi yokulawula, ulwazi nokuxhumana, imisebenzi yokuqapha, ikhono labasebenzi, ukuphathwa kwezinkampani, kanye nokuhlaziywa kwedatha enkulu njengezici ezithonya ukusebenza kahle kokulawula kwangaphakathi. Ukulawulwa kwangaphakathi okuphumelelayo kutholakale ukuthi kuthonya kahle izici zezimali kanye nezingezona ezezimali zokusebenza kwenhlangano ngaphakathi komasipala. Ukusebenza kwezezimali kuhlonzwe njengesibikezelo esibalulekile sokusebenza kanye nokusebenza kwamakhasimende, okugcizelela indima yaso ebalulekile empumelelweni yomasipala. Ngaphezu kwalokho, ucwaningo luqinisekisile ubudlelwano obuhle phakathi kwemiphumela yokuhlolwa kwezimali kanye nokusebenza kwezezimali kanye nokusebenza, okuphakamisa ukuthi izinhlelo zokulawula zangaphakathi ezisebenzayo zithuthukisa ukusebenza kwezezimali kanye nokusebenza, okuthi kamuva kube nomthelela omuhle ekuhlolweni kwabahloli bezimali. Lolu cwaningo lubhekana negebe ocwaningweni lwezinhlelo zokulawula zangaphakathi ngokuqinisekisa ngobufakazi izici ezithonya ukusebenza kahle kohlelo lokulawula lwangaphakathi komasipala baseNingizimu Afrika. Okutholakele kunikeza ukuqonda okusebenzayo kubaphathi bomkhakha womphakathi, abahloli bamabhuku, kanye nabenzi bezinqubomgomo ekuthuthukiseni izinhlelo zokulawula zangaphakathi ngenkathi futhi kuthuthukisa ukusebenza kwenhlangano kanye nemiphumela yokuhlolwa kwamabhuku. Lolu cwaningo luphinde lunikele ezincwadini zokulawula zangaphakathi zomkhakha womphakathi ngokuqinisekisa uhlaka lokulawula kwangaphakathi oluhlanganisiwe, ukusebenza kwenhlangano, kanye nohlaka lomphumela wokuhlolwa kwamabhuku ngaphakathi komongo womnotho osathuthuka.; Die ondoeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite het bygedra tot volgehoue bestuursmislukkings, verswakte aanspreeklikheidsmeganismes en ondoeltreffende dienslewering. Hierdie tekortkominge het onreëlmatige en verkwistende uitgawes vererger, finansiële en prestasiebestuurspraktyke verswak, en uiteindelik bygedra tot verslegtende oudituitkomste in munisipaliteite. Hierdie studie analiseer die faktore wat die doeltreffendheid van interne beheerstelsels beïnvloed en die impak daarvan op organisasieprestasie en oudituitkomste. In die besonder modelleer die studie organisasieprestasie, gekonseptualiseer as ʼn multidimensionele konstruk gegrond op die Gebalanseerde Telkaart-raamwerk, wat finansiële, operasionele en kliëntdimensies insluit, as ʼn bemiddelende meganisme waardeur interne beheerdoeltreffendheid oudituitkomste beïnvloed. Die studie toets ʼn uitgebreide model wat die COSO-raamwerk en die Gebalanseerde Telkaart integreer empiries deur bykomende determinante van interne beheerdoeltreffendheid in te sluit, naamlik menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise. Vorige studies het hoofsaaklik interne beheerdoeltreffendheid ondersoek deur middel van tradisionele COSO-dimensies terwyl die gekombineerde invloed van bestuursvermoë, menslikehulpbronbevoegdheid en datagedrewe analitiese vermoëns op organisasieprestasie en oudituitkomste oor die hoof gesien is. Verder integreer die studie finansiële, operasionele en kliëntprestasiedimensies om die impak van interne beheerstelsels op ʼn gebalanseerde beskouing van organisasieprestasie en oudituitkomste te bepaal. ʼn Kwantitatiewe, dwarssnit-opname-ontwerp is gebruik, met data wat van 320 deelnemers ingesamel is. Die deelnemers het munisipale bestuurspanne en interne en eksterne versekeringsverskaffers ingesluit betrokke by die ontwerp, implementering en uitvoering van interne beheermaatreëls in Suid-Afrikaanse munisipaliteite. Strukturele vergelykingsmodellering (SEM) is vir alle modeltoetsprosedures gebruik, met behulp van AMOS. Die studie het doelgerigte en sneeubal-steekproefmetodes aangeneem. Geldigheid- en betroubaarheidsdrempels is bevredigend bereik voordat alle strukturele modelassesserings uitgevoer is. Die bevindinge het die beheeromgewing, risikobepaling, beheeraktiwiteite, inligting en kommunikasie, moniteringsaktiwiteite, menslikehulpbronbevoegdheid, korporatiewe bestuur en groot data-analise bevestig as faktore wat die doeltreffendheid van interne beheer beïnvloed. Daar is gevind dat effektiewe interne beheer beide finansiële en nie-finansiële aspekte van organisasieprestasie in munisipaliteite positief beïnvloed. Finansiële prestasie is geïdentifiseer as ʼn beduidende voorspeller van beide operasionele en kliënteprestasie, wat die noodsaaklike rol daarvan in die sukses van munisipaliteite beklemtoon. Daarbenewens het die studie die positiewe verband tussen oudituitkomste en finansiële en operasionele prestasie bevestig, wat daarop dui dat effektiewe interne beheerstelsels finansiële en operasionele prestasie verbeter, wat gevolglik ouditeure se assesserings positief beïnvloed. Hierdie studie fokus op ʼn gaping in navorsing oor interne beheerstelsels deur die faktore wat die doeltreffendheid van interne beheerstelsels in Suid-Afrikaanse munisipaliteite beïnvloed, empiries te valideer. Die bevindinge bied bruikbare insigte vir openbare-sektorbestuurders, -ouditeure en -beleidmakers vir die verbetering van interne beheerstelsels, asook organisasieprestasie en oudituitkomste. Die studie dra verder by tot die literatuur oor interne beheer in die openbare sektor deur ʼn geïntegreerde raamwerk vir interne beheer, organisasieprestasie en oudituitkomste binne die konteks van ʼn ontwikkelende ekonomie te valideer. Text in English with abstracts and Keywords in Zulu and Afrikaans Fri, 20 Feb 2026 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32628 2026-02-20T00:00:00Z https://ir.unisa.ac.za/handle/10500/32561 Internal audit function's independence and objectivity in the Mpumalanga Provincial Department of Health, South Africa: challenges and benefits Sambo, Promise Phumla The study focused on the independence of the Internal Audit Function (IAF) and the objectivity of Internal Auditors (IAs) within the Mpumalanga Provincial Department of Health (MPDoH) in South Africa. The primary aim was to explore and assess the factors influencing the independence and objectivity of the IAF. The study was underpinned by the Agency Theory and the Policeman Theory, which highlight the role of internal auditors in mitigating agency conflicts as well as detecting and preventing irregularities to promote accountability and compliance. Guided by an interpretivist research paradigm, the study adopted a qualitative research approach to explore in depth the experiences and perspectives of the participants. A case study design was employed, and data were collected through semi-structured, face-to-face, and telephonic interviews with 14 internal auditors who were purposefully selected based on their expertise and experience in internal auditing. The data were analysed using thematic analysis with the assistance of ATLAS.ti software (Version 25). Findings revealed that the independence and objectivity of the IAF are critical for ensuring effective governance, accountability, compliance, and improved service delivery. However, the study identified several factors undermining these principles, including inadequate resources, restricted access to the AC, management interference during audits, dual reporting structures, and insufficient protection for internal auditors. To address these challenges, the study recommends strengthening the independence of the IAF and the objectivity of IAs through enhanced resource allocation (adequate budget and personnel), unrestricted access to the AC, and the establishment of clear protocols that limit management influence during audit activities. These measures are essential for improving internal audit effectiveness, promoting good governance, and enhancing service delivery within the MPDoH. The study contributes to the public sector governance discourse by reaffirming the critical role of independence and objectivity of internal audit functions in fostering transparency, accountability, and service excellence.; Ucwaningo lugxile ekuzimeleni Komsebenzi Wocwaningomabhuku Lwangaphakathi (i-IAF) kanye nenjongo yabahloli bamabhuku bangaphakathi (IAs) ngaphakathi koMnyango Wezempilo Wesifundazwe saseMpumalanga (MPDoH) eNingizimu Afrika. Inhloso eyinhloko kwakuwukuhlola nokuhlola izici ezithonya ukuzimela nenjongo ye-IAF. Lolu cwaningo lusekelwe yi-Agency Theory kanye ne-Policeman Theory, egqamisa indima yabacwaningi mabhuku bangaphakathi ekunciphiseni izingxabano ze-ejensi kanye nokuthola nokuvimbela okungahambi kahle ukuze kuthuthukiswe ukuziphendulela nokuhambisana. Ngokuqondiswa yi-paradigm yocwaningo lomhumushi, ucwaningo lwamukela indlela yocwaningo olusezingeni eliphezulu ukuze luhlole ngokujulile ulwazi nemibono yababambe iqhaza. Kwasetshenziswa i-case study design, futhi idatha yaqoqwa ngokusebenzisa izingxoxo ezihleliwe, ubuso nobuso, nangezingcingo nabacwaningi bamabhuku bangaphakathi abayi-14 abakhethwa ngamabomu ngokusekelwe ebuchwephesheni babo nolwazi lwabo ekucwaningeni kwamabhuku kwangaphakathi. Idatha yahlaziywa kusetshenziswa ukuhlaziywa kwetimu ngosizo lwesofthiwe ye-ATLAS.ti (Inguqulo 25). Okutholakele kuveze ukuthi ukuzimela kanye nenjongo ye-IAF kubalulekile ekuqinisekiseni ukuphatha okusebenzayo, ukuziphendulela, ukuthobela, kanye nokulethwa kwezinsiza okuthuthukisiwe. Kodwa-ke, ucwaningo luhlonze izinto ezimbalwa ezibukela phansi le migomo, okuhlanganisa izinsiza ezinganele, ukufinyelela okulinganiselwe ku-AC, ukuphazamiseka kwabaphathi ngesikhathi sokucwaninga, izinhlaka zokubika ezimbili, kanye nokuvikelwa okunganele kwabacwaningi bamabhuku bangaphakathi. Ukuze kubhekwane nalezi zinselele, ucwaningo luncoma ukuthi kuqiniswe ukuzimela kwe-IAF kanye nenjongo yama-IAs ngokwabiwa kwezinsiza okuthuthukisiwe (isabelomali esanele nabasebenzi), ukufinyelela okungakhawulelwe ku-AC, kanye nokusungulwa kwezivumelwano ezicacile ezibeka imingcele yokuphatha umthelela phakathi nemisebenzi yocwaningomabhuku. Lezi zinyathelo zibalulekile ekwenzeni ngcono ukusebenza kahle kocwaningomabhuku lwangaphakathi, ukukhuthaza ukubusa okuhle, kanye nokuthuthukisa ukulethwa kwezinsizakalo ngaphakathi kwe-MPDoH. Ucwaningo lufaka isandla enkulumweni yokubusa komkhakha womphakathi ngokuqinisekisa kabusha iqhaza elibalulekile lokuzimela kanye nenjongo yemisebenzi yocwaningomabhuku lwangaphakathi ekukhuthazeni ukubeka izinto obala, ukuziphendulela, kanye nokusebenza kahle kwenkonzo.; Lolucwaningo lugcile ekutimeleni kweMsebenti Wekucwaninga Tincwadzi Wangekhatsi (i-IAF) kanye nekungakhetsi kweBacwaningi mabhuku Bangekhatsi (ema-IA) ngaphakatsi kweLitiko Letemphilo Lesifundza saseMpumalanga (i-MPDoH) eNingizimu Afrika. Inhloso leyinhloko bekukuhlola nekuhlola tintfo letinemtselela ekutimeleni nasekubeni nenhloso ye-IAF. Lolucwaningo lwasekelwa yi-Agency Theory kanye ne-Policeman Theory, lekhombisa indzima yebacwaningi mabhuku bangekhatsi ekunciphiseni kungcubutana kwema-ejensi kanjalo nekutfola nekuvikela kungabi semtsetfweni kute kukhutsatwe kutiphendvulela kanye nekulandzela umtsetfo. Kucondziswa yindlela yelucwaningo lwekuhumusha, lolucwaningo lwemukele indlela yelucwaningo lwelizinga lekuhlola ngalokujulile lokuhlangenwe nako kanye nemibono yebahlanganyeli. Kwasetjentiswa umklamo wesifundvo sendzaba, futsi idatha yabutfwa ngekusebentisa tinkhulumomphendvulwano letihlelelwe kancane, buso nebuso, kanye nelucingo nebacwaningi mabhuku bangekhatsi labangu-14 labakhetfwa ngenhloso ngekuya ngebungcweti babo kanye nesipiliyoni sabo ekucwaningeni kwangekhatsi. Lemininingwane yahlaziywa kusetjentiswa kuhlatiya ngetihloko ngekusitwa yi-software ye-ATLAS.ti (Inguqulo 25). Lokutfoliwe kuvete kutsi kutimela kanye nekungakhetsi kwe-IAF kubaluleke kakhulu ekucinisekiseni kubusa lokuphumelelako, kutiphendvulela, kuhambisana, kanye nekuletsa tinsita lokwentiwe ncono. Kepha-ke, lolucwaningo lukhombe tintfo letinyenti letibukela phansi letimiso, letifaka ekhatsi kungabi netinsita letenele, kufinyelela lokuvinjelwe ku-AC, kuphatamiseka kwebaphatsi ngesikhatsi sekuhlolwa kwemabhuku, takhiwo tekubika letimbili, kanye nekuvikeleka lokunganele kwebacwaningi mabhuku bangekhatsi. Kulungisa letinsayeya, lolucwaningo luncoma kucinisa kutimela kwe-IAF kanye nekuba nenhloso yema-IA ngekwabiwa kwetinsita lokutfutfukisiwe (sabelomali lesenele kanye netisebenti), kufinyelela lokungenamkhawulo ku-AC, kanye nekusungulwa kwemigomo lecacile lenciphisa umtselela wekuphatsa ngesikhatsi semisebenti yekuhlola. Letinyatselo tibalulekile ekwenteni ncono kusebenta kahle kwekuhlolwa kwemabhuku kwangekhatsi, kutfutfukisa kubusa lokuhle, kanye nekutfutfukisa kwetfulwa kwetinsita ngaphakatsi kwe-MPDoH. Lolucwaningo lufaka sandla enkhulumeni yekuphatsa umkhakha wahulumende ngekutsi kucinisekiswe kabusha indzima lebalulekile yekutimela kanye nekungakhetsi kwemisebenti yekucwaninga ngekhatsi ekugcugcuteleni kusebenta ngalokusebaleni, kutiphendvulela, kanye nekusebenta kahle kwetinsita. Text in English with abstracts and keywords in Zulu and Swazi Sat, 01 Nov 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32561 2025-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32177 Ensuring objectives in their dual role of assurance and consulting services: a study on the planned behaviour of internal auditors Sokupa, Zintle Princess Internal auditors play an important role in an organisation's governance, risk management, and control processes. As such, it is imperative that they maintain their objectivity or, at least, be perceived as objective while fulfilling this critical function. The Institute of Internal Auditors (IIA) positions internal auditors at the core of the organisation, serving as both providers of assurance and consulting services (dual role). While some past studies revealed that internal auditors perceive conflicts in their dual roles which could jeopardise their objectivity, others were inconclusive. Using the Theory of Planned Behaviour (TPB), the objective of this study is to understand internal auditors' perceptions about their dual roles and the impact on their objectivity, and their planned behaviour towards performing the dual roles while remaining objective. A qualitative study was conducted using purposeful, convenient, and snowball sampling methods to collect data through semi- structured interviews. The participants were internal auditors from both listed and unlisted South African companies. As an inclusion criterion, the participants perform both dual roles in their companies and the collected data was analysed using NVIVO to make sense of it. The findings show among other things that the participants are aware of the challenges and threats posed by their dual roles. Also, they displayed a positive attitude towards internal audit objectivity and understood its significance in their role. Furthermore, their social beliefs about the dual roles and objectivity, though different, centred on the need to remain professional and uphold ethical standards. Wed, 11 Jun 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32177 2025-06-11T00:00:00Z https://ir.unisa.ac.za/handle/10500/31876 Leveraging financial and fiscal reforms to upscale renewable energy access in the South African business sector Ramushwana, Kebaabetswe Veronica The aim of this study was to the investigate the role of financial and fiscal reforms in upscaling renewable energy access for the business sector as a mechanism to promote sustainability, reduce carbon emissions, and enhance energy security in South Africa. The literature review analysed the available incentives for South African businesses to establish policy impediments towards energy security and decarbonisation goals. This qualitative, comparative review benchmarked best policy practice in China, Denmark, India, and Germany, as countries that have advanced in their transition towards renewable energy. The findings of the study indicate that the cost of compliance is high and fiscal instruments are onerous and complex. Furthermore, some businesses lack awareness of their eligibility to access renewable energy tax incentives. For financial instruments, the predetermined rate is critical in ensuring that an excessive burden is not imposed on the fiscus. The study recommends simplifying the design of financial and fiscal instruments to ensure that more South African businesses upscale renewable energy investments. Additionally, lowering the administrative costs of compliance as well as limiting the multiple agencies that govern financial and fiscal reforms can contribute towards simplifying the administrative and regulatory burden.; Tshipikwa tsha ngudo iyi ndi u sedzulusa mushumo wa tshanduko dza masheleni na dza ikonomi kha u alusa fulufulu ḽi vusuludzeaho u itela u swikelela sekhithara ya vhubindudzi sa kushumele kwa u bveledza u ṱuṱuwedza ho khwaṱhaho kana u dzingindela u fhungudza u phaḓalala ha khaboni na u khwaṱhisedza tsireledzo ya fulufulu kha ḽa Afrika Tshipembe. Maṅwalwa o sengulusa u wanala ha zwiṱukuṱuku zwa mbadelo kha mabindu a Afrika Tshipembe u itela u thoma phoḽisi ya ṱhuṱhuwedzo yo livhiswaho kha tsireledzo ya fulufulu na zwipikwa zwa u fhelisa khaboni. Tsedzuluso ya mbambedzo ya khwaḽithethivi yo ela phoḽisi dza khwiṋesa dzi itwaho kana yo edzwaho kha ḽa China, Denmark, India na Germany, sa mashango o bveledzaho tshanduko yao u ya kha fulufulu ḽo vusuludzwaho. Mawanwa a ngudo o sumbedza uri mutengo wa u tevhedza u nṱha na zwishumiswa zwa ikonomi zwi khou lemela na u konḓa. Zwiṅwe hafhu, maṅwe mabindu a shaya tshenzhelo ya u tea hao u swikelela zwiṱuṱuwedzi zwa muthelo zwa fulufulu ḽo vusuludzwaho. U itela zwishumiswa zwa masheleni, phimo yo dzulaho yo tiwa ndi ya ndeme kha u khwaṱhisedza uri muhwalo muhulu a u khou engedzwa kha ikonomi. Ngudo dzi themendela u leludza nyolo dza zwishumiswa zwa masheleni na zwa ikonomi u khwaṱhisedza uri mabindu manzhi a Afrika Tshipembe a gonyisa u bindudza kha fulufulu ḽo vusuludzwaho. Nṱhani ha izwo, hu na u fhungudza mbadelo dza ndaulo ya u tevhedza khathihi na u fhima mazhendedzi manzhi ane a langa tshanduko ya masheleni na ya ikonomi na u kona u dzhenelela kha u leludza muhwalo wa ndaulo na wa ndangulo.; Maikaelelo a thutopatlisiso eno e ne e le go sekaseka seabe sa diphetogo tsa ditšhelete mo go oketseng phitlhelesego ya maatla a a ntšhwafatsegang mo lephateng la kgwebo, e le sediriswa sa go tsweletsa tsweletsego, go fokotsa tlhagiso ya khabone le go tokafatsa go nna teng ga maatla mo Aforikaborwa. Tshekatsheko ya dikwalo e lokolotse diketleetso tse di bonwang ke dikgwebo tsa Aforikaborwa gore di tlhame dipholisi tsa ditshiamelo tse di lebisang kwa go nneng teng ga maatla le maitlhomo a go fedisa khabone. Tshekatsheko eno ya khwalitatifi le papiso e lekanyetsa ditiragatso tse di gaisang tsa dipholisi kwa Tšhaena, Denmark, India le Jeremane, jaaka dinaga tse di setseng di tsweletse pele mo go kgabaganyetseng kwa maatleng a a ntšhwafatsegang. Diphitlhelelo tsa thutopatlisiso di supa gore ditshenyegelo tsa kobamelo di kwa godimo mme didiriswa tsa ditšhelete di opisa tlhogo e bile di marara. Mo godimo ga moo, dikgwebo dingwe ga di na kitso ya gore di ka fitlhelela diketleetso tsa lekgetho la maatla a a ntšhwafatsegang. Malebana le didiriswa tsa ditšhelete, kelo e e setseng e beilwe e botlhokwa go netefatsa gore matlotlo a naga ga a rwesiwe mokgweleo o o boitshegang. Thutopatlisiso e atlenegisa gore go nolofadiwe moralo wa didiriswa tsa ditšhelete le matlotlo go netefatsa gore dikgwebo tsa Aforikaborwa di le dintsi di oketsa dipeeletso tsa maatla a a ntšhwafadiwang. Go tlaleletsa moo, go fokotsa ditshenyegelo tsa tsamaiso ya kobamelo gammogo le go lekanyetsa palo ya ditheo tse dintsi tse di tsamaisang diphetogo tsa ditšhelete go ka akgela mo go nolofatseng mokgweleo wa tsamaiso le taolo. Abstracts in English, Venda and Zulu Mon, 01 Apr 2024 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/31876 2024-04-01T00:00:00Z