Faculty of Economic and Management Sciences
At the Faculty of Economic and Management Sciences we are dedicated to creating a welcoming and supportive environment where our students can choose from numerous degree programmes designed to ensure their success both locally and internationally.
Sub-communities within this community
Recent Submissions
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A literature review on the potential of renewable electricity sources for mining operations in South Africa
(Energy Research Centre, 2016-05)South Africa has in recent years created considerable challenges in staying globally competitive. One reason for this is the increase in average electricity costs from 7% to 20% of total operational expenses since 2007. ...
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Share repurchases in the South African mining sector
(AOSIS, 2014)The purpose of this study was to obtain an overview of the share repurchase activities of companies listed in the mining sector of the JSE, and to determine the extent to which detail information of these share repurchases ...
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Consolidation of the number of treasury shares : the South African experience
(AOSIS, 2014)Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant ...
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The price-to-book effect on the JSE : valuation disparities and subsequent performance
(AOSIS, 2014)The purpose of this study was to determine whether the relative out- or underperformance of a value portfolio versus a growth portfolio can be anticipated in advance by comparing a valuation difference multiple with the ...
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The elaboration and empirical evaluation of the De Goede learning potential structural model
(AOSIS, 2014)As a direct result of having segregated amenities and public services during the Apartheid era where Black individuals were provided with services inferior to those of White individuals, the country is currently challenged ...
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Devising enabling spaces and affordances for personal knowledge management system design
(Informing Science Institute, 2017)Aim/Purpose: Personal Knowledge Management (PKM) has been envisaged as a crucial tool for the growing creative class of knowledge workers, but adequate technological solutions have not been forthcoming. Background: Based ...
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The development of a measurement instrument to measure the quality of internet investor relations
(AOSIS, 2016)The purpose of this study was to develop a measurement instrument to measure the quality of Internet investor relations (IIR). This study will aid future research to examine IIR and provide guidance to companies in the ...
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What characterises high-growth firms in South Africa? Evidence from World Bank Enterprise Survey
(AOSIS, 2016)In the past two decades, considerable efforts have been made to promote small and medium enterprises as a catalyst for job creation in many countries, including South Africa. However, globally a growing body of evidence ...
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A motivational perspective on the user acceptance of social media
(AOSIS, 2016)Social media is a unique marketing communication medium to engage with a new generation of consumers and it has become an essential element of many organisations’ strategic planning. On social media sites, consumers are ...
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Governance of urban transitions : towards sustainable resource efficient urban infrastructures
(IOP Publishing, 2017)The transition to sustainable resource efficient cities calls for new governance arrangements. The awareness that the doubling of the global urban population will result in unsustainable levels of demand for natural resources ...
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Environmental and natural resource implications of sustainable urban infrastructure systems
(IOP Publishing, 2017)As cities grow, their environmental and natural resource footprints also tend to grow to keep up with the increasing demand on essential urban services such as passenger transportation, commercial space, and thermal comfort. ...
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Towards a 21st century university : teachings from consumer behaviour applicable to higher education
(UNISA Press, 2015)The South African higher education landscape has changed dramatically over the past 25 years. The purpose of this conceptual article is to challenge higher education institutions (HEIs) to learn/draw from a wider spectrum ...
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What impedes micro, small and medium firms’ growth the most in South Africa? Evidence from World Bank Enterprise Surveys
(AOSIS, 2015-06-30)The growth of Micro, Small and Medium Enterprises (MSMEs) is often regarded as a solution to persistent unemployment in developing countries. Studies have shown that access to finance is the most serious obstacle to MSMEs’ ...
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Share repurchase and dividend payout behaviour : the South African experience
(AOSIS, 2015-09-30)Share repurchases, rather than dividend payments, are increasingly becoming the globally favoured payout method. This has prompted a renewed interest in the field, and raises questions about the actual motivation for share ...
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Institutional proxy voting in South Africa : process, outcomes and impact
(AOSIS, 2015-12-31)This study investigated the nature of institutional shareholder activism in South Africa with a particular focus on proxy voting as a public form of shareholder discontent. A total of 24 510 votes cast by 17 local investment ...
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Developments in the value-added efficiency of South African workers : an exploratory study
(AOSIS, 2015-12-31)Human capital efficiency (HCE) refers to an employee's ability to create value-added for his employer. The purpose of this study is to investigate the movement in HCE of the workers of South African listed companies over ...
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Competition in the South African manufacturing sector : an empirical probe
(AOSIS, 2015-09-30)This paper empirically probes competition in the South African manufacturing sector using the latest published data on the industries of this sector released by the national statistical office. It is found that enterprise ...
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Online-mobile service cross-channel cognitive evaluations in a multichannel context
(AOSIS, 2015-09-30)Since the advent of mobile commerce, many firms have added a mobile (m-) service to their existing offline and online services. The adoption of an m-service in a multichannel context is not only influenced by factors ...
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Undertaking individual transdisciplinary PhD research for sustainable development : case studies from South Africa
(Emerald, 2016)Purpose: This paper aims at improving the understanding of individual transdisciplinary PhD research in a developing country context, focusing on three individual PhD case studies in South Africa. Design/methodology/approach: ...
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An investigation into the future of discretionary trusts in South Africa : an income tax perspective : part 2
(AOSIS, 2017-03)Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing ...
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The accounting treatment of credit card rewards programmes : a South African perspective (part III)
(AOSIS, 2017-10)Most credit card issuers offer their cardholders participation in a customer loyalty programme. Currently all credit card rewards programmes fall within the scope of IFRIC 13. For annual reporting periods beginning on ...
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The accounting treatment of credit card rewards programmes : a South African perspective (part II)
(AOSIS, 2017-06)Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ...
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The guiding logics and principles for designing emergent transdisciplinary research processes : learning experiences and reflections from a transdisciplinary urban case study in Enkanini informal settlement, South Africa
(Springer Verlag, 2018)Transdisciplinarity is not a new science per se, but a new methodology for doing science with society. A particular challenge in doing science with society is the engagement with non-academic actors to enable joint problem ...
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Using transformative transition coaching to support leaders during career transitions
(SUNMeDIA, 2018)Senior leadership transitions present daunting challenges. To promote inclusive development and comply with equal opportunity legislation, South African companies often fast-track careers of high-potential previously ...
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An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies
(AOSIS Publishing, 2018)Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016. Country-by-country reporting will be applicable to all MNEs ...
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The accounting treatment of credit card rewards programmes : a South African perspective (part I)
(AOSIS, 2017-04)Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance ...
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An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers
(AOSIS, 2015-04)The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes ...
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An investigation into the future of discretionary trusts in South Africa - an income tax perspective
(AOSIS, 2014-10)Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several ...
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The effect of the new revenue standard on client loyalty programmes
(AOSIS, 2014-07)The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give ...
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Inkomstebelastinghantering van korting ontvang in die hande van 'n nie-handeldrywende persoon
(AOSIS, 2014-04)For income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, ...
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