https://ir.unisa.ac.za/handle/10500/14479 Mon, 29 Jun 2026 11:39:13 GMT 2026-06-29T11:39:13Z https://ir.unisa.ac.za/handle/10500/32621 Developing a Compliance Index to Improve the Performance of Major State-Owned Enterprises: An Analysis of South Africa Galane, Oupa Madala; Makoni, Patricia Lindelwa; Chikutuma, Chisinga Ngonidzashe Performance evaluation frameworks are essential for monitoring and enhancing the performance of state-owned enterprises (SOEs). Nonetheless, the existing frameworks exhibit particular deficiencies in delivering a comprehensive assessment of SOE performance or facilitating significant improvement. This study developed a comprehensive compliance index (PCI) to measure SOE performance. The PCI was developed through a systematic and integrative review of the current performance frameworks and refined using the Delphi technique via an online questionnaire. This study contributes to public sector performance evaluation research by offering a more integrated tool that captures the full scope of SOEs’ performance, including financial, non-financial, and developmental dimensions, based on the South African context. It is recommended that policymakers, especially the National Treasury, promote the adoption and use of the PCI to assist SOEs in assessing, monitoring, and improving their performance. Tue, 02 Sep 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32621 2025-09-02T00:00:00Z https://ir.unisa.ac.za/handle/10500/32620 Assessing the strategic impact of a performance compliance index on the performance of state-owned enterprises Galane, Oupa Madala; Makoni, Patricia Lindelwa; Chikutuma, Chisinga Ngonidzashe The persistent poor performance of state-owned enterprises (SOEs) remains a significant topic in public-sector discourse. This ongoing issue has sparked extensive debate among scholars, policymakers, and government officials (Erasmus, 2024). The existing literature indicates that the absence of a universally adopted performance framework fosters an environment conducive to several influencing factors, such as significant power distance, cronyism, and materialistic culture (Kaunda & Pelser, 2022). The objective of this study was to examine how components of the performance compliance index (PCI) impact the performance of SOEs in South Africa. Adopting a positivist approach and a quantitative research design, the analysis examined the annual reports of 18 SOEs over a 10-year period (2013–2022). A panel fixed effects (FE) model was applied, with Hausman tests used to select the most appropriate estimator and address model limitations. The results show that the Z-score has a negative and statistically significant effect on SOE performance. The corporate governance index (CGI) demonstrated a positive, significant relationship with performance, whereas developmental performance index (DPI) showed a significant adverse effect. Conversely, the Public Finance Management Act (PFMA) and human capital index (HCI) indicators had limited measurable effects during the study period. Data limitations and the absence of qualitative evidence constrained the scope of the study. Future research should include all SOEs and adopt mixed-method approaches to gain a deeper understanding of broader organizational dynamics. Wed, 13 May 2026 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32620 2026-05-13T00:00:00Z https://ir.unisa.ac.za/handle/10500/32174 ACCOUNTING EDUCATION IN AN OPEN DISTANCE LEARNING ENVIRONMENT: CASE STUDIES FOR PERVASIVE SKILLS ENHANCEMENT Reyneke, Yolande; Shuttleworth, Christina Cornelia Distance learning institutions allow access to many students who do not enjoy the luxury of studying fulltime at contact-based universities by providing flexibility in terms of time, space and finances. Globally, accountants are vital for the economy and it is important that higher education institutions empower them with the necessary skills to face the volatile working environment. Equipping accounting students with only discipline-specific knowledge, does not result in practice-ready accountants, which cause great concern for professional accounting bodies as well as employers. Pervasive skills are soft skills, also sometimes referred to as personal attributes allowing effective interaction between people. Using case studies to develop pervasive skills in accounting education, specifically in Open Distance Learning (ODL) institutions, is regarded as a fairly unexplored area. A qualitative research approach was followed whereby interviews were conducted with management members of the College of Accounting Sciences (CAS) at the University of South Africa (UNISA). The interviews provided insight into how ODL accounting educators in a developing country perceived the need to introduce a case study-based module to develop pervasive skills. It is recommended that the training of distance education accounting students should be adapted to include case studies for pervasive skills development. Sun, 01 Jul 2018 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32174 2018-07-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32143 Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students Reyneke, Yolande; Shuttleworth, Christina Cornelia; Visagie, Retha Gertruida Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others’ work, without properly acknowledging their source(s). Especially in online environments, accounting students frequently fall prey to plagiarism and, as a result, transgress the fundamental values of integrity and honesty that should be deep-rooted in accountants. It is, therefore, critical that educators increase their students’ plagiarism awareness and understanding. Drawing on the findings of conceptual, literature review-based research, the Biological Sciences Curriculum Study 5E (BSCS 5E) instructional model is applied as a frame of reference for accounting educators to promote their students’ awareness of plagiarism while concomitantly enhancing their twenty-first-century skills. Both theoretical and practical contributions are envisaged through the application of this constructivist, student-centred approach. Fri, 01 Jan 2021 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32143 2021-01-01T00:00:00Z