Accountancy

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Articles (Accountancy) [0]

Articles, Chapters from publications, conference papers etc.
Theses and Dissertations (Accountancy) [13]

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The effectiveness of credit management policy implementation on residents' accounts in a Sedibeng district municipality

Masungini, Abba Walker (Vaal University of Technology, 2021-12)

Municipal debt has been steadily rising year after year, jeopardizing the financial stability of many municipalities. There is a commonly overlooked provision within the Municipal Finance Management Act, section 64(2)(a), ...
Exploring the use of budgets by small businesses in the township of Sharpeville

Thithi, Mpho Jeannette (Vaal University of Technology, 2021)

The South African government recognises the small, micro and medium enterprises (SMMEs) for their potential to reduce unemployment and poverty by creating job opportunities, enhancing skills, contributing to the country’s ...
The application of management accounting principles in the Emfuleni local municipality minibus taxi industry

Mukhodeni, Mbobo Muthige (Vaal University of Technology, 2022-09)

The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and ...
Budgetary planning and expenditure control processes at public Universities in Gauteng, South Africa

Marx, Magaretha (Vaal University of Technology, 2022-04)

Efficient planning and effective budget and cost control are key to the financial survival of universities in South Africa. Given the #FeesMustFall, students and their parents, starting in 2018, no longer contribute to ...
The application of cost accounting methods by the general engineering companies in Southern Gauteng

Sousa De Oliveira Fouché, Regina Maria (Vaal University of Technology, 2012-12)

General engineering is characterised by its ability to manufacture and service a number of diverse products. Companies that manufacture various products can only measure costs accurately by using a job-order costing system ...
An analysis of the relationship between working capital management and financial performance of JSE-listed construction companies in South Africa

Sejake, Letshaba Abiel (Vaal University of Technology, 2021-11)

Working capital management is an important aspect in the business in order to meet its daily activities. Permanent working capital, temporary working capital, gross working capital and net working capital are four types ...
An Analysis: wealth creation by the industrial companies listed on the Johannesburg stock exchange of South Africa, 2005 - 2014

Oke, Oji Okpusa (2018-10)

Numerous studies have been conducted to ascertain factors that impact on wealth creation of companies. It has been suggested by various researchers that economic value added (EVA) could be used to measure company wealth ...
Management of finances in the implementation of infrastructure development programmes in the Limpopo Provincial Government

Semenya, Portia Annah (2018)

The provision of infrastructure delivery programmes in Limpopo province is an important agent in the reduction of poverty, unemployment and strengthening of social capital. The infrastructure development programmes create ...
The effect of working capital management on the profitability of small retail businesses within the Emfuleni local municipality

Koloko, Mapolo Belina (Vaal University of Technology, 2016-11)

Managing cash flow and cash conversion cycle is a crucial component of the overall financial management within businesses, particularly small businesses. A business is required to maintain a balance between its liquidity ...
The application of budgeting process in public secondary schools in Gauteng South Region

Radebe, Lizzie Zanyiwe (2013-04)

A budget is an action plan that is utilized by organisations, private or public, in order to attain their objectives. Budgets are used to ensure better financial performance for organizations. They are also used to identify ...
A comparative analysis of the effective use of transfer pricing policies in multinational manufacturing corporations in Southern Gauteng

Siewe, Constantain Lendeu (2016-04)

This study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of ...
An analysis of capital structures of listed industrial companies in South Africa

Popoola, Babatunde Adedeji (2016-08)

This study examines the capital structure theories, specifically the trade-off theory and the pecking order theory. It also analyses the influence of the capital structures choice among 72 listed industrial companies on ...
A constructive analysis of safety control mechanisms and production costs at a coal mine

Mokoena, Mothemba Cecilia (2016)

Statistics in South Africa show that the fatality and injury rates within the mining industry have dropped since the end of the apartheid era. Regardless of the drop the fact remains that the mine workers, who are often ...