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- Item2015-12-31 Effective public leadership to drive organisational change in the public health sector in order to improve service delivery : the case of the Western Cape Department of Health(Stellenbosch : Stellenbosch University, 2015-04) Isaacs, Rafeeqah; Schwella, Lyzette; Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership.ENGLISH ABSTRACT: The goal of this research was to investigate effective leadership that drives organisational change in the public health sector to meet the changing environmental needs to improve service delivery within the Western Cape Department of Health. Organisational change in the public health sector must lead to improved public health service delivery. The role of leadership is to deal with incompetent personnel as they are the cause of problems regarding inadequate service delivery. Leadership must contribute to the main areas where competency development needs to take place. Healthcare 2030 requires transformational leadership from the ranks of managers and clinicians for collective and distributed leadership across all levels of organisations. The research methodology used in this study was a combination of qualitative and quantitative research methodologies. The methodology included an empirical investigation in the form of a literature review and a preliminary semi-structured interview as well as a nonempirical investigation. The empirical investigation was conducted by using semi-structured interviews as well as a survey questionnaire which was designed to gather information focussing on leader personality traits, task-related traits and understanding the organisation. This study specifically focussed on effective public leadership to drive organisational change in the health sector and to improve service delivery. The results provide support for a cohesive trait-behavioural model of leadership effectiveness. In general, leadership traits associated with task competence are related to task-oriented leadership behaviours, which improve performance-related leadership outcomes. Effective leadership in the public health sector that drives organisational change is based on the general personality traits of a leader, task-related traits and understanding the organisation. These are the elements that are important for effective public leadership to improve service delivery.
- Item2050 Scenarios for long-haul tourism in the evolving global climate change regime(Multidisciplinary Digital Publishing Institute (MDPI), 2012-12) Vorster, Shaun; Ungerer, Marius; Volschenk, JakoTourism and its “midwife”, aviation, are transnational sectors exposed to global uncertainties. This scenario-building exercise considers a specific subset of these uncertainties, namely the impact of the evolving global climate change regime on long-haul tourism (LHT), with a 2050 horizon. The basic problematique is that unconstrained growth in aviation emissions will not be compatible with 2050 climate stabilisation goals, and that the stringency and timing of public policy interventions could have far-reaching impacts—either on the market for future growth of LHT, or the natural ecosystem on which tourism depends. Following an intuitive-logic approach to scenario-building, three meta-level scenarios that can be regarded as “possible” futures for the evolution of LHT are described. Two of these, i.e., the “grim reaper” and the “fallen angel” scenarios, are undesirable. The “green lantern” scenario represents the desired future. Long-haul tourist destinations should heed the early warning signals identified in the scenario narratives, and contribute towards realising the desired future. They should further guard against being passive victims if the feared scenarios materialise, by adapting, repositioning early upon reading the signposts, hedging against risks, and seizing new opportunities.
- Item2D irregular strip packing at Kohler signs(Stellenbosch : Stellenbosch University, 2014-12) Bossenger, Wayne; Nieuwoudt, Isabelle; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Economics.ENGLISH ABSTRACT: Kohler Signs (PTY) Ltd is a sign production company located in Cape Town, South Africa. They manufacture and install signs for the City of Cape Town and private companies as well as manufacture advertisement signs to be placed on vehicles. Road signs consist of steel sheets that are cut and bent to the appropriate size and frame, and an image design, which is cut from re ective vinyl, are applied to the bent steel sheet. The image design consists of various letters, numbers and symbols which are categorised as irregular items. When these irregular items are combined in a distinctive way, with the use of di erent coloured vinyl, they convey a message to the road user which may be to yield for pedestrians crossing the street, or indicate to the road user the various highway exits that exist on the interchange ahead. These irregular items are placed upon re ective vinyl for cutting which results in vinyl o cuts that are wasted. The focus of this thesis is to minimise the waste incurred by placing these irregular items upon the vinyl in an optimal and timely manner for industry use. The vinyl printer, which cuts the irregular items out of the vinyl, consists of a xed width and is only limited in height by the vinyl itself. Thus, this problem may be described as a Two Dimensional Irregular Strip Packing Problem. These irregular items have only a few possible heights for each type of irregular item packed, which allows these irregular items to be packed as a level packing problem. The items are packed within levels as though they are regular items with the assistance of a prede ned rule-set. In this thesis various packing algorithms and image processing methodologies from the literature are researched and used to develop a new packing algorithm for this speci c problem. The newly developed algorithm is put through various benchmarks to test its performance. Some of these benchmarks are procured from Kohler Signs themselves, whereas others are randomly generated under certain conditions. These benchmarks reveal that the newly developed algorithm performs better for both the minimisation of waste and the minimisation of algorithm running time than the tried and trusted techniques utilised in industry by Kohler Signs.
- Item3 USB students conquer mighty USA(Stellenbosch : University of Stellenbosch Business School, 2007-02) Matthee, Amanda; Swart, ClaytonAfter six years of taking part in the National Black MBA Association’s Case Competition in the USA, USB brings the honours home. AMANDA MATTHEE and CLAYTON SWART tell the story.
- Item35 years of socially responsible investing (SRI) research : general trends over time(AOSIS, 2012) Viviers, S.; Eccles, N. S.This article describes 35 years of academic research into investment practices that in some way integrate a consideration of environmental, social and corporate governance issues. A review of 190 academic papers was undertaken to identify trends in five domains, namely ‘Primary Name’, ‘Research Themes’, ‘Ethical Foundations’, ‘Research Approach’ and ‘SRI Strategies’. The evidence reveals that more than half the researchers refer to such investment practices as Socially Responsible Investing (SRI) and for this reason the name is used in this review as a generic term for the genre. A myriad of other names were also identified. In terms of research themes, one particularly dominant theme was that of financial performance, which was often discussed in relation to fiduciary responsibility and legal aspects. Although the primary ethical foundation was not always directly observable, the majority of papers implied utilitarianism or ‘the greatest good for the greatest number’. Increased mention of ethical egoism (self-interest) is observed in later periods. An equal split between qualitative and quantitative research methodologies was noted, with a qualitative approach being more favoured in recent years. Three SRI strategies have dominated academic discussions over the past 35 years, namely negative screening, positive screening and shareholder activism. Gaps in the literature have been identified and suggestions for future research made.
- ItemAanpassing van grootte-mengsels tydens voorraadtoewysing in 'n kettingwinkel(LitNet, 2014-12) Thom, Elmien; Visagie, Stephan; Matthews, JasonDie toewysing van voorraad aan winkels is een van die belangrike prosesse in die bestuur van ’n kettingwinkel. In die klerebedryf behels toewysingsbesluite onder andere die bepaling van hoeveelhede van elke grootte (byvoorbeeld klein, medium en groot) wat aan elke winkel gestuur moet word. ’n Gevallestudie van hierdie probleem in Pep Stores Bpk. (PEP), een van die vernaamste kleinhandelaars in Suid-Afrika, word in hierdie artikel beskou. In PEP word produkte by fabrieke bestel maande voordat dit in die takke beskikbaar is. Vanaf die fabrieke word die produkte na hul distribusiesentra verskeep, van waar dit per pad na die onderskeie takke versprei word. Onderliggend aan die verspreidingsnetwerk is ’n beplanningsproses en ’n toewysingsproses. Tydens die beplanningsproses word daar voorlopige toewysingsbesluite geneem. Tydens die toewysingsproses, wanneer daar meer onlangse verkoopsdata beskikbaar is, word die aanvanklike beplanning aangepas en word daar finaal besluit hoeveel van elke produk en grootte aan elke tak gestuur sal word. In hierdie artikel word modelle ontwikkel wat gebruik kan word wanneer hierdie finale toewysingsbesluite geneem word. Die doelwit van die modelle poog om voorraad só toe te wys dat geen winkel te min of te veel voorraad van enige grootte ontvang nie. Vier modelle word aangebied waarin die verwagte voorraad-tekorte en -surplusse by die takke geminimeer word. Twee van die modelle is doelwitprogrammeringsmodelle. Die eerste doelwitprogrammeringsmodel word nie aanbeveel nie, aangesien die tweede model beter resultate lewer in ’n korter oplossingstyd. Die tweede doelwitprogrammeringsmodel lewer goeie resultate, maar die oplossingstyd is in party gevalle te lank. Daarom is twee verslappings van hierdie model ontwikkel met die oog op die vermindering van oplossingstyd. Hierdie twee modelle lewer bevredigende oplossingstye en toon ’n gemiddelde verbetering van tot 27% op PEP se huidige oplossing volgens die verskillende maatstawwe.
- ItemAbstinence related training needs for youth in the context of HIV/AIDS in Newcastle Uniting Presbyterian Church(Stellenbosch : University of Stellenbosch, 2011-03) Mpofu, Buhle; Eva, Gary; University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology. Africa Centre for HIV/AIDS Management.ENGLISH ABSTRACT: The aim of this research study was to investigate the needs of youth within the Uniting Presbyterian church in Newcastle to abstain from sex before marriage with a view to developing guidelines for an abstinence training program. Youth within the church are encouraged to abstain from sex until marriage as a strategy to prevent infection from HIV and other sexually transmitted diseases. It is therefore important to identify youth abstinence training needs. The project further evaluated current HIV and AIDS programs at Newcastle UPCSA and identified gaps between these programmes and the need for abstinence training for youth. Findings from this investigation provided recommendations for the development of guidelines for an HIV/AIDS youth friendly program that provides skills to abstain from pre-marital sex. This study elicited data from 25 young people (aged between 15-24 years, five of them male) and 3 leaders (2 coordinators and a local minister). Three types of data were collected namely: self administered questionnaires with 25 young people (aged 15-24 years), three in-depth interviews with two HIV and AIDS Coordinators and a local minister in charge of the congregation, and a focus group discussion with the same group of 25 youth. What came out clearly is that youth who already have children or those in romantic relationships are more likely to be sexually active than abstaining. Further to this, youths who experience pressure to abstain are doing so because of lack of opportunity and the pressure on them. The research concluded that the abstinence-only approach is not enough to address the needs of youth in preventing them from HIV infection. The author suggests that there is a need for a comprehensive approach to sexuality education for young people and recommended intervention strategies that will promote condom use in a targeted way to those who are sexually active, and provide them with relevant prevention information.
- ItemAcademic staff perceptions and the identification of critical success factors in a merger of two academic institutions(Stellenbosch : University of Stellenbosch, 2010-12) Stephen, David Ferguson; Du Toit, M. K.; University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Industrial PsychologyENGLISH ABSTRACT: The aim of this investigation is two-fold: to ascertain the perceptions and reactions of academic staff to a merger, and its impact on them; and secondly, to identify factors which are critical to merger success. Although the two institutions had agreed on some form of closer relationship, the process was accelerated by a decision by the Department of Education to use mergers as a means of initiating change in South Africa’s post-school education system. Despite many superficial similarities, the two institutions were dissimilar. Only operational and financial factors were considered. The human factors were ignored. This was critical as the two institutions were totally different with regards to organisational culture and academic standards. The resulting clash in these areas proved to be a major stumbling block to the success of the merger. Technikon A, regarded as the institution of choice, had been subjected to a variety of rapid environmental changes in the few years immediately prior to the merger. These changes had sapped staff morale. In addition, significant financial mismanagement had almost crippled the institution. While the staff of neither institution was in favour of the merger, and both staff associations approached the Department of Education to stop it, the merger went ahead. However, the staff association of Technikon B publicly and vociferously opposed the merger, based on their fears that Technikon A’s incompetent management and weak financial position would impact negatively on them. Instead of integrating “best practice” systems, the weak Technikon A management allowed Technikon B to “make the running” and introduce only their systems into the merger. In effect, this turned the merger into a hostile take-over and allowed for the total deculturation of Technikon A. The perceptions of a sample of Technikon A academic staff were canvassed, both pre- and post-merger. The pre-merger predictions were accurate and there was almost unanimous consent as to the outcomes of the post-merger environment. Comparisons were made with other academic mergers in South Africa and overseas – notably Australia – and parallels drawn with the merger in question. In all cases, the perceptions of staff were very similar. From the literature, a list of critical merger success factors was compiled, against which the present merger was compared. Given that this merger failed to successfully address almost all of the success criteria, the merger must, therefore, be regarded as a complete failure.
- ItemAcceptability of medical male circumcision among uncircumcised young men at Mansa College of Education, Zambia : influence of perceptions about effects on male sexuality(Stellenbosch : Stellenbosch University, 2013-03) Mlewa, Andrew Josephat; Qubuda, Thozamile; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology. Africa Centre for HIV/AIDS Management.ENGLISH ABSTRACT: Research focus: Voluntary Medical Male Circumcision (VMMC) is one of the top priority interventions for HIV prevention in Zambia. However, the country is struggling with scale-up of this intervention. New insights into factors that facilitate or impede its acceptability in non-circumcising communities are urgently needed, including the influence of perceptions about effects of circumcision on sexuality. Research methods: To gain new insights into these factors 24 uncircumcised young men and seven young women were recruited to participate in the study. Using ten In-depth interviews and three focus group discussions, the study examined perceptions about effects of MMC on male sexuality and the influence on acceptability of the procedure. Results/findings: Despite doubts about its efficacy, the research found overwhelming support among uncircumcised men for circumcision as a tool for preventing HIV. The study also found that uncircumcised men have specific perceptions and concerns about how male circumcision positively or negatively affects sexual function/performance and pleasure in men and for women. These perceptions were found to be important considerations for accepting circumcision among the majority of male respondents. Circumcision preference among female respondents was because of the perception that it protects men against HIV and women against cervical cancer. Main conclusions and recommendations: There was overwhelming support for male circumcision among uncircumcised men in the study, majority of who consider protection against HIV as the most important reason for accepting the procedure. More than half of the male respondents saw it as important for enhancing sexual performance and sexual pleasure for themselves and their sexual partners. Key recommendations include: development of effective community-based demand generation strategies that include use of multiple channels that address the main barriers to acceptability; conduct further research on facilitators of MMC acceptability; conduct research on effects of circumcision on male sexuality, risk compensation and sexual disinhibit ion among circumcised men. These measures will contribute to the design of more effective Information Education Communication (IEC) strategies and activities.
- ItemAcceptability of the female condom by female health workers in Francistown, Botswana(Stellenbosch : University of Stellenbosch, 2011-03) Chirwa, Lovemore; Davis, Burt; University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology. Africa Centre for HIV/AIDS Management.ENGLISH ABSTRACT: Background: Women account for nearly half the global population of persons living with HIV. In sub-Saharan Africa women constitute 60% of adults living with the virus. The situation makes it necessary to develop and improve prevention actions that target women. The female condom is a practical option. It is the only available dual protection method that protects against sexually transmitted infections and unwanted pregnancies, and is designed for women to initiate. Objective: This study evaluated female condom acceptability in Francistown, Botswana. The main aim of the study was to examine female condom uptake among female health workers. The study also assessed beliefs held by health workers regarding the condom. Research Design: The research design employed was the survey method. Seventy-one participants were enrolled. Participants were asked to complete a self-administered questionnaire which consisted of demographic characteristics, and attitudes and perceptions of female condom use. Results: The study found that 15.5% of women had used the female condom in the previous month, 12.9% had used the condom in the previous 3 months, and 17.2% had used the female condom in the previous 12 months. The study also showed that the majority of participants believed the female condom was readily available (71.4%) and that it empowered women (63.3%), and the majority of women (78.9%) would recommend its use. However, only 22.8% believed that the female condom was better than the male condom, 28.6% believed it was easy to use, and only 9.8% thought it was popular with clients. The majority (53.5%) believed the female condom was not well promoted and (56.3%) of participants did not know if sex with the female condom was as good. Conclusion & Recommendation: Female condom use by female health workers was low. There is need for more research to examine why the condom is not acceptable among female health workers.
- ItemAccess to healthcare services in resource-constrained environments : evidence from Zimbabwe(Stellenbosch : Stellenbosch University, 2023-12) Chari, Abigail; Burger, Ronelle; von Fintel, Dieter; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Economics.ENGLISH SUMMARY: Access to healthcare services is fundamental to health and well-being, yet approximately half of the world’s population is unable to access healthcare services in times of need, which derails attainment of the Sustainable Development Goals. Weak access to healthcare services is a global health challenge, and is prevalent in Zimbabwe. This weak access is attributed to a fragile and fragmented health system, characterised by weak and ineffective service delivery. The fragmented health system affects particularly the already disadvantaged population through healthcare services that are either unaffordable or unavailable. As part of achieving the global Sustainable Development Goals, Zimbabwe aims to address inequality in and weak access to its healthcare services. This thesis examined fiscal incidence and inequality in access to healthcare services in Zimbabwe, using 2017 administrative health expenditure data from the Ministry of Health and Child Care and the Prices, Income, Consumption and Expenditure Survey of the Zimbabwe National Statistics Agency. Fiscal incidence was found to be, on average, pro-poor for Zimbabwe’s low-level facilities, and pro-rich for high-level facilities. It was further found that availability and affordability are, on average, pro-rich. Thus, differential access to health services between rural and urban areas was contributing to pro-rich inequality. Despite government healthcare expenditure, inequality in availability and affordability of healthcare services remains a challenge. Pockets of inequality persist in the healthcare sector, as the more affluent continue to benefit from well-resourced facilities. The government should, therefore, focus on poor and rural populations, who bear the brunt of weak access to healthcare services. While the effects and causes of drug stockouts are well articulated, there is a dearth of literature on the link between district-level drug stockouts and poverty. This thesis investigated the spatial inequality of drug stockouts and the relationship between drug stockouts and district poverty in Zimbabwe using data on district-level drug stockouts and poverty. The results showed that spatial inequality in drug stockouts and district poverty exists, while the relationship between drug stockouts and district poverty was weak and insignificant. Spatial interdependence in drug stockouts between districts also exists, indicating hot spots in drug stockouts. In times of drug stockouts, individuals tend to use alternatives to healthcare, some of which pose health dangers, and it is therefore important to improve drug availability in underserved districts by reducing spatial inequality and hot spots in drug stockouts. Given the negative effects of malaria on the vulnerable population, this thesis examined the association between malaria prophylaxis stockouts and birth- and maternal outcomes in Zimbabwe. Preventive efforts against malaria are crucial, given that pregnant women and neonates bear the greatest malaria burden. Therefore, it was hypothesised that women who do not receive malaria prophylaxis during pregnancy are at risk of malaria infections, which compromise birth weight and cause maternal anaemia. Combining the administrative data on malaria prophylaxis stockouts and 2015 nationally representative Demographic Health Survey data, the results showed that malaria prophylaxis stockouts occur frequently over time, and have a significant association with birth weight, especially for neonates with an average birth weight. Stockouts are associated with neonates tending towards the lower end of a normal birth weight, compromising their development. Thus, there is a need to invest in pharmaceutical information- and stock-ordering systems to improve drug availability at the point of care. In conclusion, there is inequality in healthcare services in Zimbabwe, which causes a heavy burden on poor and rural populations. These vulnerable populations have weak access to healthcare services, despite the government's efforts to improve service provision. This thesis sheds more light on access to healthcare services, to enhance relevant stakeholders’ understanding of this subject. To achieve an equitable society, policymakers should address the inequalities in access to healthcare services, together with the socio-demographic determinants of health. Policymakers should improve resource management, follow a needs-based approach, invest in pharmaceutical information systems and stock-ordering systems, and foster multi-stakeholder collaboration to ensure improved access to healthcare services.
- ItemAccess to remedy through consensual processes(2018) Ganson, BrianA growing number of non-judicial mechanisms purport to address the grievances of individuals and communities whose human rights may be adversely impacted by a business enterprise. Whether and how such mechanisms can provide effective remedy is a topic of substantial concern. The discussion becomes particularly pointed in the many contexts in which there is no meaningful access to judicial remedy, and therefore effective remedy depends fundamentally on the consent of the company to both the process and the outcome of a non-judicial mechanism. This discussion document intends to help advance this debate in constructive ways. It first draws on a variety of formal and informal inputs to explore common themes and questions that frequently arise in discussions of remedy for negative human rights impacts through non-judicial mechanisms, seeking to illustrate the logical relationships among them and to lay the ground for identifying a way forward in a complex debate. It then briefly explores two challenges that consent-based mechanisms face that appear fundamental: their inter-dependence with adjudicative mechanisms, and the necessity that stakeholders have confidence in both their processes and their outcomes on a sustainable basis. Moving from descriptive to prescriptive mode, the discussion document recommends exploration of the possible value of guidance on the evaluation of consent-based remedy systems and outcomes. It suggests that more structured scrutiny of systems design, systems outcomes and systems governance may be one way to increase accountability for effective remedy within non-judicial mechanisms, while respecting the need for stakeholders to sustainably implement mechanisms which they agree are appropriate to and legitimate within their particular context.
- ItemAccess to voluntary counselling and HIV testing services by Tonga Hospital employees(Stellenbosch : University of Stellenbosch, 2010-03) Mkhulisi, Dennis Joseph; Augustyn, J. C. D.; University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Industrial Psychology. Africa Centre for HIV/AIDS Management.ENGLISH ABSTRACT: The advent of HIV/AIDS poses a gigantic challenge to mankind. This global pandemic calls on all of us-regardless of whether we operate within government circles or in the private sector-to cooperate in eradicating the scourge of HIV/AIDS. The global impact of HIV/AIDS has wreaked grave havoc on family structures, the Health and Education sectors as well as various crucial productive industries, namely, the agricultural, mining, retail and financial services sectors. The South African national Department of Health is charged with leading the provision of access to HIV VCT services for all deserving members of the South African community. It behoves of all of healthcare service providers to ensure ease of access to such services to all deserving individuals. The South African Department of Health contends that the number of people enrolled into ARV roll-out program in South Africa is low. The South African community may access this service at accredited HIV VCT sites in CCMTs as well as in district and regional hospitals. People who are covered by medical insurance may access these services at private institutions of their choice. HCWs at government institutions suffer a triple whammy from HIV/AIDS, namely, caring for HIV positive patients in the hospital wards daily, supporting relatives stricken by HIV/AIDS (and AIDS-orphaned relatives) as well as carrying out duties of colleagues who are debilitated by HIV/AIDS. Access to HIV VCT services at Tonga Hospital-a 250-bed district hospital in the east of the Mpumalanga province is extremely low. A quantitative and descriptive study was performed to unravel the causes of the low access to HIV VCT services by HCWs at Tonga Hospital. Using an anonymous questionnaire (for which names and surnames were not required), this study found that fear and stigma of a HIV diagnosis played a huge role in preventing HCWs at Tonga Hospital from accessing free HIV VCT services at their place of work.
- ItemAccountability in the context of cooperative governance and local economic development (LED) in South African local government(Megatrend University, 2021) Kamara, Richard DouglasProvided the tensions and challenges found in different types of governance systems for developing clear objectives, effective policy implementation strategies, as well as monitoring and reporting mechanisms aimed at improving efficiency and sustainability of initiatives, this paper seeks to contribute to both theoretical and practical debates surrounding cooperative governance and LED. Whilst better policy outcomes that fit with local and differentiated needs among stakeholders may be one of the drivers for moving towards cooperative governance, there is a normative question of accountability. Does the common feature of flexible and adaptable arrangements in cooperative governance create accountability deficit, specifically promoting laissez-faire approach commonly associated with the implementation among role-players? This paper considers this question and the extent to which accountability may be ensured. To address these concerns data were collected from six municipalities in Western Cape, South Africa. A qualitative research design paradigm based on Interpretivists/Constructivists philosophy was employed. Data were collected through three data collection instruments, namely, document review, interviews and focus group discussions. This paper argues that employing Key Performance Indicators as commonly used in the public service to promote accountability is difficult to enforce specifically in collaborative endeavours where participatory is voluntary. The paper recommends some accountability promotion enhancers. This will assist in improving the understanding of the context that may inhibit or enable stakeholders in taking full advantage of collaborative-led developmental interventions to further peoples’ lives and to enhance their opportunities to partake in matters of development in their municipalities.
- ItemAccountancy students’ and lecturers’ perceptions of the effect of open-book assessments on writing examinations(HESA, 2020) Kruger, Stephan J.Open-book assessment (OBA) can contribute to the development of competency in handling large amounts of information in the knowledge economy. This is one of the reasons why the South African Institute of Chartered Accountants (SAICA) implemented OBA for its Initial Test of Competence. This empirical study investigated final year accountancy students’ and lecturers’ perceptions of the effect on writing examinations after their method of assessment changed from a closed-book (CBA) to an open-book assessment format. Students and lecturers perceived a change in writing behaviour, reduced anxiety, and improved performance. On some aspects the level of agreement between students and lecturers differed significantly. There is also evidence that African students perceived OBA to be less beneficial compared to the perceptions of white students. For subjects for which substantial texts were available, students perceived the least change happened for Auditing while lecturers perceived the least change for Financial Accounting. Both students and lecturers perceived the most change happened for Taxation. It is important that lecturers at departments of accountancy take cognisance of these perception gaps and to adjust their teaching to enable their students to utilise their texts as an additional resource optimally. This study is also of value to the regulatory bodies to evaluate their assessment practises
- ItemAccounting students' perceptions : internal control theory moves outside the classroom and online(HESA, 2019) Sexton, N. D.Many have argued that faculty should transform the way accounting programmes are presented to undergraduate students. Changes in student expectations, professional qualifications and employer demands have driven innovative experiential learning interventions. Students want to learn collaboratively, inside and outside of the classroom, they want to use information technology and have fun. In response, this article reports on an auditing assignment where students were required to identify control weaknesses in everyday life, record it and report back using Facebook. A Facebook group was created where students posted photos or videos of the control weakness they identified. Other students could “like,” comment and share posts. This was the first assignment of this nature. This research presents the accounting students’ perceptions of the assignment as a whole, the pervasive skills applied and the use of Facebook. These were generally positive and should encourage educators to keep integrating technology and real life into learning.
- ItemThe accounting treatment of credit card rewards programmes : a South African perspective (part I)(AOSIS, 2017-04) Brink, Sophia M.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 to suppliers on the accounting treatment of customer loyalty programme transactions. Although credit card rewards programmes are specifically included in the scope of this Interpretation, in practice not all credit card rewards programmes currently account for award credits under the revenue deferral model (IFRIC 13). During May 2014 the IASB and the United States Financial Accounting Standards Board (FASB) published IFRS 15 Revenue from Contracts with Customers intended to replace six existing Standards and Interpretations, including IFRIC 13. Currently there is uncertainty whether or not a credit card rewards programme transaction falls within the scope of IFRS 15. Despite concerns raised the Boards decided against providing any additional guidance to credit card rewards programmes and indicated that they leave it up to management.
- ItemThe accounting treatment of credit card rewards programmes : a South African perspective (part II)(AOSIS, 2017-06) Brink, Sophia M.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 treatment of customer loyalty programme transactions. Despite the fact that credit card rewards programmes are specifically included in the scope of this Interpretation, in practice not all credit card rewards programmes currently account for award credits under the revenue deferral model (IFRIC 13). These divergent practices make one question the relevance of the current guidance provided in IFRIC 13 to credit card rewards programmes; otherwise what is the reason behind credit card rewards programmes accounting for these transactions differently? During May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS 15 Revenue from Contracts with Customers intended to replace six existing Standards and Interpretations, including IFRIC 13. The aim of IFRS 15 is to streamline accounting for revenue across all industries and to correct inconsistencies in existing Standards and practices. Credit card rewards programme respondents raised many queries and uncertainties based on the proposed model but despite these concerns the Boards decided against providing any additional guidance to credit card rewards programmes. They indicated that they leave it up to management’s judgement to determine how to account for these transactions (in effect not achieving the aim of streamlining accounting for revenue across all industries). The main objective of the research reported in this article is to determine whether or not credit card rewards programmes should have been included in the scope of IFRIC 13 and consequently whether or not credit card rewards programmes should be included in the scope of IFRS 15. It was found that the differences between a credit card rewards programme and a typical customer loyalty programme prove that a credit card rewards programme transaction should be treated differently for accounting purposes and that these transactions should fall outside the scope of IFRIC 13 and IFRS 15.