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Research Articles (University of Stellenbosch Business School)
Recent Submissions
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The use of the OECD Model Tax Convention as an inrpretative aid : the static vs ambulatory approach debate considered from a South African perspective
(AOSIS, 2017)Most tax treaties (including South Africa’s) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the ‘OECD Model’). Notwithstanding the uncertainty surrounding its legal status, the ...
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The relative contribution of alternative capital flows to South Africa : an empirical investigation
(AOSIS, 2017)The need for external capital flows to developing countries to supplement domestic savings for investment and growth cannot be over-emphasised, especially in Africa, where there are high levels of poverty and low domestic ...
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An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries : the South African case
(AOSIS, 2017)Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the ...
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Coaching for change in organisational teams : reciprocal research and practice benefits
(Central University of Technology, 2017)Emerging disciplines often lack an evidence base and, consequently, sacrifice credibility in practice and impact in knowledge creation potential. Coaching is a relatively new discipline with scope and reach into business ...
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Research dissemination and PhD thesis format at a South African university : the impact of policy on practice
(Taylor & Francis, 2017)The dissemination of doctoral research is a crucial ethical, financial and status issue for universities worldwide. The publication based thesis (PBT) may encourage dissemination, but is still in definitional flux at many ...
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Towards online security : key drivers of poor user behaviour and recommendations for appropriate interventions
(AOSIS, 2014)Online commerce has grown significantly and securing this channel of commerce is of vital importance for organisations. In the quest to secure the online world, users are often referred to as the weakest link in online ...
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Market underreaction to open market share repurchases on the JSE
(AOSIS, 2014)This study examined the long-term performance of open market share repurchase announcements made by companies listed on the JSE during their reporting periods including 1 July 1999 to 2009. A total of 195 open market share ...
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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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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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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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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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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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Unfulfilled loan demand among agro SMEs in Namibia
(AOSIS Publishing, 2016)Using a qualitative methodology approach, a case study research design by way of in-depth semi-structured interview(s) was followed to interview farmers, commercial banks, development banks, venture capitals and private ...
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Design science research for personal knowledge management system development - revisited
(Informing Science Institute, 2016)ENGLISH SUMMARY : The article presents Personal Knowledge Management (PKM) as an overdue individualized as well as a collaborative approach for knowledge workers. Designing a PKM-supporting system, however, resembles a ...
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Creation and appropriation of socio-environmental value in coopetition
(Elsevier, 2016)ENGLISH SUMMARY : Although much has been written about value in coopetition initiatives, the dynamics of value creation and appropriation remain poorly articulated. This paper explores the types of value and the dynamics ...
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Willingness to pay for green electricity : a review of the contingent valuation literature and its sources of error
(Elsevier, 2016)ENGLISH SUMMARY : Contingent valuation is widely used due to its flexibility in valuing a wide variety of nonmarket goods. Although this method has important benefits, its validity and reliability are often criticised. ...
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Corporate health and wellness and the financial bottom line
(Lippincott, Williams & Wilkins for American College of Occupational and Environmental Medicine, 2016)Objective: The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies’ financial results. Methods: The past share market performance of eligible ...
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The relationship between external financial flows and economic growth in the Southern African Development Community (SADC) : the role of institutions
(International Foundation for Research and Development, 2016-02)The study examined the relationship between external financial flows, domestic savings and economic growth in the SADC region for the period from 1980 to 2009 specifically looking at the role played by institutions. The ...
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Publishing patterns at the Cape Peninsula University of Technology
(Academy of Science of South Africa, 2016)ENGLISH SUMMARY : We report on the publishing and collaborative patterns of researchers in the applied sciences and engineering disciplines at a technological university in South Africa, Cape Peninsula University of ...
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Students with hearing impairment at a South African university : self-identity and disclosure
(AOSIS Publishing, 2016)Background: A growing number of students with hearing loss are being granted access to higher education in South Africa due to the adoption of inclusive educational policies. However, available statistics indicate that ...
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Determinants of savings in the SADC region : the role of foreign capital and financial development
(The Clute Institute, 2015-12)The study examines the determinants of savings in the SADC region, mainly focusing on the roles played by external financial flows and financial development in mobilising domestic savings utilising panel cointegration ...
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The relationship between consumer ethnocentrism, cosmopolitanism and product country image among younger generation consumers : the moderating role of country development status
(Elsevier, 2015)ENGLISH ABSTRACT: Although the differences between developed and developing countries have been extensively studied in the context of globalization strategies, few studies have so far been conducted on the relationship ...
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A comparative analysis of strategy disclosure reporting trends in South Africa in 2010
(University of South Africa, 2013)ENGLISH ABSTRACT: In South Africa, the King II Report on Corporate Governance recommended that organisations should produce a sustainability report some time during the reporting cycle (IOD 2009: 13). The latest version, ...
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Why is a multiplicity of confessions particular to the Reformed tradition?
(University of the Free State, 2014)ENGLISH SUMMARY : This article commences with the observation - drawn from a number of standard collections - that a multiplicity of confessions is a particular trait of the Reformed tradition. An explanation for this is ...
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Efficiency and profitability of Tanzanian saving and credit cooperatives : who is a star?
(International Foundation for Research & Development, 2014-08)The objective of this paper is to evaluate and benchmark the performance of Tanzanian Saving and Credit Cooperatives (SACCOs). Measuring the performance of these organizations is useful in helping them to monitor and control ...
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Globalisation and its influence on ethical decision-making in business : China and intellectual property
(SUNMeDIA, 2014-04)Ethical decision-making in business is influenced by various factors, including the external environment, organisational factors, and society. Business ethics in China have changed in the last few decades, predominantly ...
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Does business education cultivate environmental citizenship?
(SUNMeDIA, 2014-04)Reductive management theories (based on the utility maximisation economic model) are increasingly being criticised as the cause of recent corporate scandals. Management education has neglected the interwovenness of humans ...
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Corporate governance, integrated reporting, and stakeholder management : a case study of Eskom
(SUNMeDIA, 2014-11)King III recommends the use of integrated reporting to report on an organisation’s corporate governance practices and triple- bottom-line (TBL) performance. This article qualitatively evaluates Eskom’s response to their ...
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Exploring a conceptual measurement instrument to assess performance predictors of small tourism business in South Africa
(AOSIS Publishing, 2008-12)Purpose: The present study was set out to develop a model of entrepreneurial leadership that can recognize success factors of the owners of small and micro tourism enterprises within the South African context. The study ...
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