A generic investigation process for South African commercial forensic practitioners

2020 ◽  
Vol 27 (2) ◽  
pp. 587-600 ◽  
Author(s):  
Jacobus Gerhardus J. Nortje ◽  
Daniel P. Bredenkamp
Keyword(s):  
South Africa ◽  
Best Practices ◽  
South African ◽  
Governance Structure ◽  
Primary Data ◽  
Cross Sectional ◽  
Content Type ◽  
Cross Sectional Design ◽  
Investigation Process

Purpose The purpose of this paper is to critically analyse and discuss the identification of a generic investigation process to be followed by the commercial forensic practitioner in South Africa. Design/methodology/approach This paper is a cross-sectional design that commenced with a review of the current available literature, highlighting the different approaches, processes and best practices used in local and international forensic practices. The methodology includes primary data collected with questionnaires from commercial forensic practitioner (N = 75) process users. Findings This paper identifies the following five distinct categories in the forensic investigation process, with sub-processes, namely, initiation, planning, execution, reporting and reflection. Research limitations/implications The study focuses only on the South African members of the Institute of Commercial Forensic Practitioners (ICFP) fraternity in South Africa as the ICFP is a leading body that, through membership, offers a recognised professional qualification in commercial forensics. Practical implications An investigation process for commercial forensic practitioners in South Africa could be used by the ICFP that would provide a governance structure for the ICFP. Originality/value The originality of this paper lies in setting out of an account of forensic accounting processes and best practices nationally and internationally. The missing knowledge is that no such research is known to have been conducted in South Africa. Currently, to the authors’ knowledge, no formalised investigation process exists. The contribution of the study is that by using an investigation process, it may enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa that will be beneficial to all stakeholders.

Public sector entrepreneurship in South Africa

2019 ◽  
Vol 8 (4) ◽  
pp. 500-512
Author(s):  
Boris Urban ◽  
Mmapoulo Lindah Nkhumishe
Keyword(s):  
South Africa ◽  
Public Sector ◽  
South African ◽  
Middle Level ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Provision Of Services ◽  
Efficiency And Effectiveness ◽  
Organisational Factors

Purpose Many unanswered questions remain regarding the authors’ understanding of how entrepreneurship can be fostered in the public sector. To fill this knowledge gap, the purpose of this paper is to conduct an empirical investigation to determine the relationship between different organisational factors and entrepreneurial orientation (EO) in the South African public sector. Design/methodology/approach Primary data are sourced from middle-level managers at municipalities in the three largest provinces across South Africa. Hypotheses are statistically tested using regression analyses. Findings Results reveal that the organisational antecedents of structure and culture explain a significant amount of variation in the EO dimensions of innovativeness, risk taking and proactiveness. Additionally, the findings on organisational rewards converge with an emerging stream of research which highlights that while rewards works well to motivate individuals in the private sector, they are negatively correlated with entrepreneurship in the public sector. Research limitations/implications The study implications relate to the efficiency and effectiveness of service delivery of municipalities in South Africa. Due to increases in community protest actions, it is necessary not only to maximise efficiency in the provision of services, but also to innovate and be proactive in order to achieve more with less resources. Originality/value By investigating previously unrelated factors in the public sector, the authors create closer conceptual and empirical links between the role of organisational factors and each of the EO dimensions. Furthermore, the study takes place in a relatively under-researched entrepreneurship and public sector context.

Zakah compliance behavior among entrepreneurs: economic factors approach

2020 ◽  
Vol 36 (2) ◽  
pp. 285-302 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Hijattulah Abdul-Jabbar ◽  
Saliza Abdul Aziz ◽  
Alhassan Haladu
Keyword(s):  
Religious Faith ◽  
Negative Influence ◽  
Primary Data ◽  
Economic Factors ◽  
Cross Sectional ◽  
Content Type ◽  
Compliance Behavior ◽  
Cross Sectional Design ◽  
Policies And Programs ◽  
Muslim Communities

Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior. Practical implications Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah. Originality/value This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

The trend of integrated reporting practice in South Africa: ceremonial or substantive?

2016 ◽  
Vol 7 (2) ◽  
pp. 190-224 ◽  
Author(s):  
Abdifatah Ahmed Haji ◽  
Mutalib Anifowose
Keyword(s):  
South Africa ◽  
South African ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Trade Offs ◽  
Novel Approach ◽  
Determination Process ◽  
International Integrated Reporting Council

Purpose The purpose of this paper is to examine the trend of integrated reporting (IR) practice following the introduction of an “apply or explain” IR requirement in South Africa. In particular, the authors examine whether the IR practice is ceremonial or substantive in the context of a soft regulatory environment. Design/methodology/approach By way of content analyses, the authors examine the extent and quality of IR practice using an IR checklist developed based on normative understanding of existing IR guidelines. The evidence is drawn from 246 integrated reports of large South African companies over a three-year period (2011-2013), following the introduction of IR requirement in South Africa. Findings The results show a significant increase in the extent and quality of IR practice. The findings also reveal significant improvements in individual IR categories such as connectivity of information, materiality determination process and reliability and completeness of the integrated reports. However, despite the increasing trend and evidence of both symbolic and substantive IR practice, the authors conclude that the current IR practice is largely ceremonial in nature, produced to acquire organisational legitimacy. Practical implications For academics, the authors argue that there is a need to move away from the “what” and “why” aspects of the IR agenda to “how” IR should work inside organisations. In particular, academics should engage with firms through interventionist research to help firms implement integrated thinking and substantive reporting practices. For organisations, the findings draw attention to specific aspects of IR that require improvement. For policymakers, the study provides evidence based on the developmental stage of IR practice and draws attention to certain areas that need clarification. In particular, the International Integrated Reporting Council and Integrated Reporting Committee of South Africa should provide detailed guidelines on connectivity of information, material issues and disclosure of multiple capitals and their trade-offs. Finally, for educators, in line with the ACCA’s embedment of IR in its accounting courses, there is a need to incorporate IR in the curriculum; in particular, the authors argue that the best way to advance IR is in a “ubiquitous” spread in accounting and management courses. Originality/value This study provides empirical account of IR practice over time in the context of a regulatory IR environment. The construction of an IR checklist developed based on normative understanding of local and international IR guidelines is another novel approach of this study.

scholarly journals Evaluating the performance of South African primary care: a cross-sectional descriptive survey

2019 ◽  
Vol 61 (3) ◽  
pp. 77
Author(s):  
Graham Bresick ◽  
Klaus B. Von Pressentin ◽  
Robert Mash
Keyword(s):  
South Africa ◽  
Primary Care ◽  
South African ◽  
Assessment Tool ◽  
Health Workers ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Care Assessment ◽  
First Contact

Introduction: In 2018 governments reaffirmed their commitment to implementing primary health care (PHC) in the Astana Declaration. South Africa has introduced a number of health reforms to strengthen PHC and enable universal health coverage (UHC). UHC requires access to quality primary care and progress needs to be measured. This study aimed to evaluate the quality of South African primary care using the Primary Care Assessment Tool (PCAT).Methods: A descriptive cross-sectional survey used data derived from a previous analytical observational study. Data from 413 patients, 136 health workers and 55 managers were analysed from 30 community health centres across four provinces of South Africa. Scores were obtained for 10 key domains and an overall primary care score. Scores were compared in terms of respondents, provinces and monthly headcount.Results: Patients rated first contact accessibility, ongoing care and community orientation as the poorest performing elements ( 50% scoring as ‘acceptable to good’); first contact utilisation, informational coordination and family-centredness as weaker elements ( 66% scoring as ‘acceptable to good’); and comprehensiveness, coordination, cultural competency and availability of the PHC team as stronger aspects of primary care (≥ 66% or more scoring as ‘acceptable or good’). Managers and providers were generally much more positive about the performance of PHC.Conclusion: Gaps exist between PHC users’ experience of care and what PHC staff believe they provide. Priorities to strengthen South African primary care include improving access, informational and relational continuity of care, and ensuring the implementation of community-orientated primary care. The PCAT is a useful tool to measure quality of primary care and progress with UHC.

scholarly journals Analysing personal financial wellness amongst employees of a South African tertiary institution

2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Jacobus P. Fouché ◽  
Johanna Manyaapelo
Keyword(s):  
South African ◽  
Well Being ◽  
Personal Finance ◽  
Primary Data ◽  
Tertiary Institution ◽  
Cross Sectional ◽  
Number Of Children ◽  
Financial Wellness ◽  
Job Productivity ◽  
Cross Sectional Design

The financial health of employees is increasingly becoming important in many organisations. Personal financial wellness not only contributes to the overall well-being of employees but also affects their job productivity. Thus, employers need the necessary knowledge to evaluate and address employees’ personal financial wellness levels effectively. The main objective of this study was to analyse the level of personal financial wellness amongst employees at a South African tertiary institution and gain insight which employers can use in addressing the needs of their staff with regard to personal finances. The study followed a cross-sectional design. Primary data were collected using a self-administered questionnaire from 60 attendees of a personal finance workshop, using the validated Personal Finance Well-being Scale. Practically visible to practically significant correlations were found between the number of years employed, income tax percentage paid on income earned, age, number of years being a homeowner and personal financial well-being, respectively. There were also practically non-significant correlations between general health levels, highest qualification, the number of children living in a household, number of children or other financially responsible adults and personal financial well-being. Employees’ sources of advice also seemed to influence their financial well-being. Respondents indicated that they experienced high financial stress to overwhelming stress and were dissatisfied with their current financial situation. It is also the first study to determine the level of financial wellness amongst a group of employees in the higher education sector using the Personal Finance Well-being Scale and only the third study that was found to use this scale amongst employees. This should enable employers to better support their employees.

Linking emotional intelligence to turnover intention: LMX and affective organizational commitment as serial mediators

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emna Gara Bach Ouerdian ◽  
Nizar Mansour ◽  
Khadija Gaha ◽  
Manel Gattoussi
Keyword(s):  
Emotional Intelligence ◽  
Organizational Commitment ◽  
Turnover Intention ◽  
Affective Commitment ◽  
Affective Organizational Commitment ◽  
Cross Sectional ◽  
Content Type ◽  
Cross Sectional Design ◽  
The Relationship

PurposeThe present study attempts to examine the mediating effect of leader member exchange (LMX) and affective organizational commitment on the relationship between followers' emotional intelligence (EI) and their turnover intention.Design/methodology/approachUsing a cross-sectional design, survey data were obtained from 182 employees in Tunisia. Survey responses were analyzed using Model 6 in PROCESS (Hayes, 2017).FindingsAs predicted, LMX and affective organizational commitment were found to sequentially and totally mediate the causal relationship between EI and turnover intention.Research limitations/implicationsThe limitations include using a cross-sectional design, convenience sampling and self-report measures for EI, LMX, affective commitment and turnover intention.Practical implicationsOrganizations need to encourage more emotionally intelligent responses in employees which improve the quality of their leader–follower relationships. The quality of LMXs enhances the affective commitment that drives lower turnover intention.Originality/valueWhile the relationship between EI and turnover intention has been theorized, this study is one of the first to enable us to explore the mechanisms underlying this relationship. Specifically, a sequential mediation model linking EI with turnover intention through LMX and affective commitment was proposed.

Does CSR mediate the nexus of ethical leadership and employee’s job performance? Evidence from North Italy SMEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Junaid Aftab ◽  
Huma Sarwar ◽  
Anam Amin ◽  
Alina Kiran
Keyword(s):  
Job Performance ◽  
Ethical Leadership ◽  
Decisive Role ◽  
Simple Random Sampling ◽  
Mediating Effect ◽  
Mediation Effect ◽  
Primary Data ◽  
Cross Sectional ◽  
Content Type ◽  
Cross Sectional Design

Purpose Leadership has a decisive role in the success of all types of businesses and firms, including small- and medium-sized enterprises (SMEs), and the ethical behavior of leaders is a key component which brings a sense of respect, fulfillment, trustworthiness and acceptance among the employees, which later become visible in their job performance (JP). This study aims to check the immediate effect of ethical leadership (EL) on employee’s JP (EJP) and also explore the indirect mediating effect of corporate social responsibility (CSR) on this EL and EJP nexus. Design/methodology/approach Primary data was obtained from the employees of manufacturing SMEs of Northern Italy using a cross-sectional design from the end of 2019 to the start of 2020. This paper circulated 450 self-administered questionnaires using simple random sampling, and 202 (44.88%) valid questionnaires were returned. The PROCESS macro was performed using statistical package for social sciences to ensure whether or not EL affects EJP and is there any mediation effect of CSR present in this nexus. Findings The results indicate that EL has a strong positive connection with EJP and CSR. Interestingly, CSR positively influences EJP. Furthermore, the results also report the strong mediating effect of CSR in the nexus of EL and EJP. Originality/value This scholarly work seeks to contribute not only to the literature of EL and EJP but also enriches the understanding of this EL-EJP association by highlighting the indirect effect of mediating variable CSR in the SME sector.

Employer of choice: does gender matter?

2015 ◽  
Vol 30 (8) ◽  
pp. 613-634 ◽  
Author(s):  
Victoria Bellou ◽  
Irini Rigopoulou ◽  
John Kehagias
Keyword(s):  
Workplace Relationships ◽  
Cross Sectional ◽  
Male And Female ◽  
Content Type ◽  
Working Adults ◽  
Cross Sectional Design ◽  
Employer Of Choice ◽  
First Time

Purpose – This paper aims to set out to add to extant knowledge by delineating the content of employer of choice (EOC) regardless of sector and shedding light on the role of gender in the EOC profile. Becoming an employer of choice (EOC) is a strategy that can help organizations manage current and prospective employee expectations of their employment relationship. Design/methodology/approach – Responses were gathered from 896 working adults. The questionnaire was developed by the researchers to reflect the employment experience. Parallel analysis and factor analysis were used to analyze the content of the EOC, and t-tests compares EOC factors between male and female individuals. Findings – The results verify the multi-dimensionality of EOC and enrich its content. The most important facets of EOC for employees are the quality of workplace relationships, work prerequisites and satisfying work setting as the most important. With regards to how male and female employees perceive the EOC, both differences and similarities were found. Research limitations/implications – Key limitations pertain to its cross-sectional design, the fact that gender is examined in isolation of other forms of identity that may interact with gender, and the fact that all respondents were Greek and white-collar. Practical implications – The findings can support HR and marketing managers in their effort to attract talented individuals and retain and activate talented employees. Originality/value – Existing evidence identifies the profile of EOCs within specific sectors, while we construct an EOC profile that crosses sector boundaries. Moreover, it is the first time that research into EOC takes gender into consideration in a structured way to offer a clearer understanding of what is valued by individuals.

Effectiveness of tax reform on entrepreneurship

2019 ◽  
Vol 9 (1) ◽  
pp. 94-111
Author(s):  
Chigozie Andy Ngwaba ◽  
SeyedSoroosh Azizi
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Reform ◽  
Cross Sectional ◽  
Content Type ◽  
Individual Level ◽  
Self Employment ◽  
The World Bank ◽  
Level Data ◽  
Before And After

Purpose The purpose of this paper is to investigate the effects of tax reform on entrepreneurship in South Africa using repeated cross-sectional data from the World Bank. Design/methodology/approach The paper adopts a difference-in-difference estimation technique as well as contrasting periods before and after the tax reform. This contrast is achieved by examining individuals in the formal and informal sector and measuring the effectiveness of the reform on self-employment. Findings The results indicate that the tax reform had a positive and significant effect on the probability of becoming self-employed in South Africa and is robust across different econometric specifications. Originality/value The authors use individual-level data to measure the effectiveness of a tax reform policy on entrepreneurship. Utilizing the South African post-Apartheid tax reform as a natural experiment allows the authors to identify the effects of taxes on the choice of becoming self-employed.

Effects of supportive work environment on employee retention

2017 ◽  
Vol 25 (4) ◽  
pp. 703-722 ◽  
Author(s):  
Subhash C. Kundu ◽  
Kusum Lata
Keyword(s):  
Work Environment ◽  
Employee Retention ◽  
Mediating Effect ◽  
Primary Data ◽  
Cross Sectional ◽  
Content Type ◽  
Organizational Engagement ◽  
Cross Sectional Design ◽  
Indian Setting ◽  
The Relationship

Purpose The purpose of the present study is to investigate the mediating effect of organizational engagement in the relationship between supportive work environment (SWE) and employee retention. Design/methodology/approach Primary data of 211 respondents from 67 organizations were analysed. Confirmatory factor analysis was used to assess the dimensionality and validity of study variables. Further, the hypothesized model was tested with the help of multiple regression analysis. Findings The findings suggest that SWE plays a crucial role in predicting employee retention. Organizational engagement partially mediates the relationship between SWE and employee retention. Research limitations/implications The data were limited to the Indian setting and of cross-sectional design only; so, it may not be generalized across the world. Further, the sample size is also comparatively smaller but the results are not affected adversely. Originality/value The role of SWE along with organizational engagement is currently under-researched in the Indian context. The present study is an intense effort to analyse the mediating effect of organizational engagement in the relationship between SWE and employee retention.

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