scholarly journals The role of management accounting practices in the success of Small and Medium-sized enterprises in Durban

2020 ◽  
Author(s):  
◽  
Sicelo Cele
Keyword(s):  
South Africa ◽  
Management Accounting ◽  
High Rate ◽  
Investment Appraisal ◽  
Management Accountants ◽  
Costing System ◽  
Traditional Costing ◽  
And Performance ◽  
The Impact

The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the Gross Domestic Product (GDP) of the country as a whole. Nonetheless, the high rate of SME failure in South Africa is largely attributable to lack of management skills by owners and managers of these SMEs. This study investigated the role of management accounting practices in the success of SMEs in Durban. The objectives were to identify the types of management accounting practices used in SMEs, to examine factors that affect the use of management accounting practices by SMEs, to examine the extent to which management accounting practices are used by SMEs and to examine the impact of management accounting practices in SMEs’ success. A quantitative approach was adopted in a form of self-administered questionnaires which were mailed to respondents. Data were analyzed using descriptive statistics to summarise the opinions of the respondents from the data collected. The findings were analysed using the Statistical Package for Social Sciences (SPSS) version 25. The findings of the study indicate that although the management accounting practices were not often used, the most used costing system was traditional costing as well as process costing. In terms of the decision support and investment appraisal tools, the most used tool was the accounting rate of return followed by the payback method and relevant cost and revenues. Planning and control techniques such as the sales budget and production costing were also used by SMEs in Durban. Factors that affect the use of management accounting practices are the lack of management accounting knowledge, lack of education and skills and the cost to employ management accountants. Management accounting practices were found to have a positive relationship with planning and performance. Challenges faced by SMEs are financial challenges, human resource challenges as well as technological challenges. The study recommended that SMEs’ owners and managers should attend management accounting training, employ management accountants or outsource the management accounting function. Implementing management accounting practices by SMEs may improve their business management in terms of cost controls and decision-making

scholarly journals Role of succession planning and management accounting towards the performance of family-owned businesses with a moderating role of networking orientation

2021 ◽  
Vol 58 (1) ◽  
pp. 5458-5472
Author(s):  
Areeba Suleman, Armanurah Muhammad, Nazlina Zakaria
Keyword(s):  
Succession Planning ◽  
Management Accounting ◽  
Good Industry ◽  
Planning And Management ◽  
The Family ◽  
And Performance ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

The underpinning objective of this current study to test the role of succession planning (structural, cognitive, and relational ties) and management accounting practices towards the performance (financial and non-financial) of family-owned SMEs with moderating role of networking orientation. We surveyed 306 owners/managers of family-owned SMEs from the sports good industry (manufacturing units). The findings show that the impact of succession planning, structural, cognitive and relational ties towards performance is positive and significant. Furthermore, management accounting practices significantly and positively influence the performance of family-owned SMEs. Moreover, networking orientation positively significantly moderates the relationship between succession planning, management accounting and performance of family-owned SMEs. The empirical findings of the current study facilitate the family-owned SMEs and policymakers in understanding the significance of succession planning and management accounting towards the performance and also enable them to understand the role of networking orientation

Occupational identities of management accountants: the role of the IT system

2018 ◽  
Vol 19 (4) ◽  
pp. 465-482 ◽  
Author(s):  
Rafael Heinzelmann
Keyword(s):  
Reference Point ◽  
Management Accounting ◽  
Resource Planning ◽  
Identity Work ◽  
Business Partner ◽  
Content Type ◽  
It Systems ◽  
Management Accountants ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work. Design/methodology/approach The paper is based on a qualitative case study approach. Findings The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system. Research limitations/implications The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants. Practical implications The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants. Originality/value The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.

The Role of Research and Innovation in the Transformation of Agri-Food Systems

2018 ◽  
Vol 12 (2) ◽  
pp. 60-63
Author(s):  
Mariana Sandu ◽  
Stefan Mantea
Keyword(s):  
Technological Progress ◽  
Food Systems ◽  
Food System ◽  
Agricultural Research ◽  
Research And Innovation ◽  
And Performance ◽  
The Impact ◽  
Determinant Factor ◽  
Rapid Transformation

Abstract Agri-food systems include branching ramifications, which connect in the upstream the input suppliers with farmers, and downstream farmers, processors, retailers and consumers. In the last decades, at the level of the regions, food systems have undergone rapid transformation as a result of technological progress. The paper analyzes the changes made to the structure, behavior and performance of the agri-food system and the impact on farmers and consumers. Also, the role of agricultural research as a determinant factor of transformation of agri-food system is analyzed. The research objective is to develop technologies that cover the entire food chain (from farm to fork) and meet the specific requirements of consumers (from fork to farm) through scientific solutions in line with the principles of sustainable agriculture and ensuring the safety and food safety of the population.

Pupil with Obsessive-Compulsive Disorder

2017 ◽  
Vol 7 (2) ◽  
pp. 7-25
Author(s):  
Karolina Diallo
Keyword(s):  
Obsessive Compulsive Disorder ◽  
School Performance ◽  
School Environment ◽  
Detrimental Effect ◽  
Obsessive Compulsive ◽  
Compulsive Disorder ◽  
The Past ◽  
And Performance ◽  
The Impact

Pupil with Obsessive-Compulsive Disorder. Over the past twenty years childhood OCD has received more attention than any other anxiety disorder that occurs in the childhood. The increasing interest and research in this area have led to increasing number of diagnoses of OCD in children and adolescents, which affects both specialists and teachers. Depending on the severity of symptoms OCD has a detrimental effect upon child's school performance, which can lead almost to the impossibility to concentrate on school and associated duties. This article is devoted to the obsessive-compulsive disorder and its specifics in children, focusing on the impact of this disorder on behaviour, experience and performance of the child in the school environment. It mentions how important is the role of the teacher in whose class the pupil with this diagnosis is and it points out that it is necessary to increase teachers' competence to identify children with OCD symptoms, to take the disease into the account, to adapt the course of teaching and to introduce such measures that could help children reduce the anxiety and maintain (or increase) the school performance within and in accordance with the school regulations and curriculum.

scholarly journals Exploring the effectiveness of a COVID-19 contact tracing app using an agent-based model

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Jonatan Almagor ◽  
Stefano Picascia
Keyword(s):  
High Rate ◽  
Contact Tracing ◽  
Agent Based Model ◽  
Agent Based ◽  
The Social ◽  
Behavioural Factors ◽  
The Impact ◽  
Different Levels ◽  
User Rate

AbstractA contact-tracing strategy has been deemed necessary to contain the spread of COVID-19 following the relaxation of lockdown measures. Using an agent-based model, we explore one of the technology-based strategies proposed, a contact-tracing smartphone app. The model simulates the spread of COVID-19 in a population of agents on an urban scale. Agents are heterogeneous in their characteristics and are linked in a multi-layered network representing the social structure—including households, friendships, employment and schools. We explore the interplay of various adoption rates of the contact-tracing app, different levels of testing capacity, and behavioural factors to assess the impact on the epidemic. Results suggest that a contact tracing app can contribute substantially to reducing infection rates in the population when accompanied by a sufficient testing capacity or when the testing policy prioritises symptomatic cases. As user rate increases, prevalence of infection decreases. With that, when symptomatic cases are not prioritised for testing, a high rate of app users can generate an extensive increase in the demand for testing, which, if not met with adequate supply, may render the app counterproductive. This points to the crucial role of an efficient testing policy and the necessity to upscale testing capacity.

Preserving Integrity in the Face of Performance Threat

2012 ◽  
Vol 23 (12) ◽  
pp. 1455-1460 ◽  
Author(s):  
Lisa Legault ◽  
Timour Al-Khindi ◽  
Michael Inzlicht
Keyword(s):  
Error Detection ◽  
Error Monitoring ◽  
Error Related Negativity ◽  
Threatening Information ◽  
Electrophysiological Responses ◽  
The Face ◽  
And Performance ◽  
The Impact ◽  
The Brain

Self-affirmation produces large effects: Even a simple reminder of one’s core values reduces defensiveness against threatening information. But how, exactly, does self-affirmation work? We explored this question by examining the impact of self-affirmation on neurophysiological responses to threatening events. We hypothesized that because self-affirmation increases openness to threat and enhances approachability of unfavorable feedback, it should augment attention and emotional receptivity to performance errors. We further hypothesized that this augmentation could be assessed directly, at the level of the brain. We measured self-affirmed and nonaffirmed participants’ electrophysiological responses to making errors on a task. As we anticipated, self-affirmation elicited greater error responsiveness than did nonaffirmation, as indexed by the error-related negativity, a neural signal of error monitoring. Self-affirmed participants also performed better on the task than did nonaffirmed participants. We offer novel brain evidence that self-affirmation increases openness to threat and discuss the role of error detection in the link between self-affirmation and performance.

Evaluating the role of soil physical properties on simulated land-atmosphere interactions over South Africa using coupled atmosphere-hydrological modeling

2021 ◽  
Author(s):  
Zhenyu Zhang ◽  
Patrick Laux ◽  
Joël Arnault ◽  
Jianhui Wei ◽  
Jussi Baade ◽  
...  
Keyword(s):  
South Africa ◽  
Physical Properties ◽  
Land Degradation ◽  
Land Surface ◽  
Soil Physical Properties ◽  
Near Surface ◽  
Soil Database ◽  
Global Soil ◽  
The Impact

<p>Land degradation with its direct impact on vegetation, surface soil layers and land surface albedo, has great relevance with the climate system. Assessing the climatic and ecological effects induced by land degradation requires a precise understanding of the interaction between the land surface and atmosphere. In coupled land-atmosphere modeling, the low boundary conditions impact the thermal and hydraulic exchanges at the land surface, therefore regulates the overlying atmosphere by land-atmosphere feedback processes. However, those land-atmosphere interactions are not convincingly represented in coupled land-atmosphere modeling applications. It is partly due to an approximate representation of hydrological processes in land surface modeling. Another source of uncertainties relates to the generalization of soil physical properties in the modeling system. This study focuses on the role of the prescribed physical properties of soil in high-resolution land surface-atmosphere simulations over South Africa. The model used here is the hydrologically-enhanced Weather Research and Forecasting (WRF-Hydro) model. Four commonly used global soil datasets obtained from UN Food and Agriculture Organization (FAO) soil database, Harmonized World Soil Database (HWSD), Global Soil Dataset for Earth System Model (GSDE), and SoilGrids dataset, are incorporated within the WRF-Hydro experiments for investigating the impact of soil information on land-atmosphere interactions. The simulation results of near-surface temperature, skin temperature, and surface energy fluxes are presented and compared to observational-based reference dataset. It is found that simulated soil moisture is largely influenced by soil texture features, which affects its feedback to the atmosphere.</p>

scholarly journals An Alderfer perspective of the higher education restructuring in South Africa

2005 ◽  
Vol 31 (2) ◽  
Author(s):  
C. A. Arnolds
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Job Performance ◽  
Peer Relations ◽  
Employee Motivation ◽  
Regression Analyses ◽  
Organisational Commitment ◽  
Low Levels ◽  
And Performance ◽  
The Impact

The consequences of the restructuring of higher education in South Africa have not yet been thoroughly investigated. This study investigates the impact of the abovementioned restructuring on employee motivation (as measured by Alderfer’s ERG theory), organisational commitment and job performance. The results show that the respondents exhibit low levels of organisational commitment and low satisfaction with monetary remuneration and fringe benefits. The results, however, show high levels of satisfaction with growth factors, peer relations and performance intentions. These results are interpreted in the light of the multiple regression analyses conducted of the interrelationships among the variables. Opsomming Die nagevolge van die herkonstruksie van hër-onderwys in Suid-Afrika is nog nie deeglik ondersoek nie. Hierdie studie ondersoek die invloed wat bogenoemde rekonstruksie op die motivering (soos gemeet deur Alderfer se teorie), organisatories toegewydheid en werksprestasie van werknemers het. Die resultate toon dat die respondente lae vlakke van organisatoriese toegewydheid en lae tevredenheid ten opsigte van monetêre beloning en byvoordele tentoonstel. Die resultate toon egter hoë vlakke van tevredenheid in soverre groeifaktore, kollegiale verhoudinge en werkprestasievoornemens betref. Hierdie resultate word vertolk teen die agtergrond van veelvoudige regressie-analises wat op die inderlinge verwantskappe tussen die veranderlikes uitgevoer is.

Knowledge management, workplace climate, creativity and performance

2018 ◽  
Vol 30 (8) ◽  
pp. 592-612 ◽  
Author(s):  
Amro Alzghoul ◽  
Hamzah Elrehail ◽  
Okechukwu Lawrence Emeagwali ◽  
Mohammad K. AlShboul
Keyword(s):  
Job Performance ◽  
Knowledge Sharing ◽  
Authentic Leadership ◽  
Equation Modeling ◽  
Workplace Climate ◽  
Content Type ◽  
And Performance ◽  
The Impact ◽  
The Relationship

Purpose This study aims at providing empirical evidence pertaining to the interaction among authentic leadership, workplace harmony, worker's creativity and performance in the context of telecommunication sector. These research streams remain important issues and of interest as the world continues to migrate toward a knowledge-based economy. Design/methodology/approach Applying structural equation modeling, this study diagnosed the impact of Authentic leadership (AL) on employees (n = 345) in two Jordanian telecommunication firms, specifically, how it shapes workplace climate, creativity and job performance. The study also tests the moderating role of knowledge sharing in the model, as well as the mediating role of workplace climate on the relationship between AL and positive organizational outcomes. Findings The empirical result suggests that AL positively influences workplace climate, creativity and job performance; workplace climate positively influences creativity and job performance; workplace climate mediates the relationship between AL and creativity, and job performance; and knowledge sharing behavior moderates the relationship between AL and workplace climate. Originality/value This study highlights the magnificent power of AL and knowledge sharing, not only in shaping the workplace atmosphere but also in delineating how these variables stimulate creativity and performance among employees. The implications for research and practice are discussed.

scholarly journals Empathy in Piano Duet Rehearsal and Performance: A Response to Haddon and Hutchinson

2015 ◽  
Vol 10 (1-2) ◽  
pp. 157
Author(s):  
Fred Seddon
Keyword(s):  
Verbal Communication ◽  
Original Study ◽  
Future Research ◽  
Top Down ◽  
Dual Roles ◽  
Unique Role ◽  
And Performance ◽  
The Impact ◽  
Prior Relationship

<p>This review comments upon the article entitled above. The article is well written and describes an interesting and original study. This review critiques the Method and Discussion sections of the article and offers suggestions for future research. Three specific points from the method are considered relating to: dual roles as researcher-musicians, the use of reflective diaries in research, and the impact on the research of the prior relationship between the authors. The unique role of &ldquo;written empathy&rdquo; is discussed within the context of empathic relationships. Also, this review considers how shifts from verbal to non-verbal communication may indicate movement from a &ldquo;top-down&rdquo; to &ldquo;bottom up&rdquo; response, and how this shift is related to &ldquo;empathetic attunement.&rdquo;</p>

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