Henrie Benedict
CPUT, Accounting, Faculty Member
Financial performance measures (FPMs) are the most commonly used measures of productivity and efficiency in companies, with less consideration for non-financial performance measures. FPMs are regarded as traditional measures that lead to... more
Financial performance measures (FPMs) are the most commonly used measures of productivity and efficiency in companies, with less consideration for non-financial performance measures. FPMs are regarded as traditional measures that lead to sustainability of a firm, hence they need to be properly managed and controlled. This paper reports the extent to which SMEs recognize the significance of FPMs in their supply chain management (SCM). The study followed a positivist paradigm, with the use of questionnaires to collect data from owners and managers of SMEs in the manufacturing sector in Cape Town. The major findings indicate that although financial performance measures are highly regarded by these entities, they lack the skills to properly determine their financial measures, and do not know with certainty, which financial performance measures are of relevance to their businesses. Extensive training is one of the recommendations.
Research Interests:
In South Africa (RSA), small, medium and micro enterprises (SMMEs) provide assist government with the reduction of unemployment and poverty. Unfortunately, research shows that RSA SMMEs are not sustainable as 70% fail after being... more
In South Africa (RSA), small, medium and micro enterprises (SMMEs) provide assist government with the reduction of unemployment and poverty. Unfortunately, research shows that RSA SMMEs are not sustainable as 70% fail after being operating for three years. This phenomenon is caused by the non-management of economic factors, including a lack of skills. In a recent study, basic business skills evident in RSA SMMEs were found to leave much to be desired. One of these skills is that of accounting skills. Accounting skills should assist with making economic business decisions; taking into account the failure rate of RSA SMMEs, the question arises: Do the accounting skills of management influence the existence of RSA SMMEs? To answer this question, empirical research was conducted and data were collected from respondents. From the results, respondents who were equipped with accounting skills were more likely to remain in existence for the foreseeable future.
Research Interests:
Research Interests:
Everyday, Africa loses her best academics, scientists, doctors, nurses, accountants, and other soughtafter professionals, through brain drain, into other richer countries. The question is: Why? The impact of the problem is to the... more
Everyday, Africa loses her best academics, scientists, doctors, nurses, accountants, and other soughtafter professionals, through brain drain, into other richer countries. The question is: Why? The impact of the problem is to the detriment of development of the African ...
Research Interests:
Academics believe that work integrated learning (WIL) is no longer essential and that it takes up a lot of teaching and learning time. They also believe that teaching time should be extended and that students would seek employment on... more
Academics believe that work integrated learning (WIL) is no longer essential and that it takes up a lot of teaching and learning time. They also believe that teaching time should be extended and that students would seek employment on their own upon completion of their diplomas and degrees. However, we are of the opinion that WIL is vital to the growth and career development of students. We determined the 'students-employer' perceptions on the benefits, expectations and experiences of WIL in higher education. Data that were collected through questionnaires were analysed with the use of statistical tools. We then obtained trends from the findings. We discovered that WIL is beneficial in bridging a gap between the classroom and the industry. Exchange lecturers and guest lecturers from the industry may be a plausible way to supplement WIL. Lecturers need to keep abreast of industry expectations and acclimatise their curriculum as some theories maybe obsolete and detached from practice.
Research Interests:
Small, medium and micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the possible vehicles to decrease the high unemployment rate in South Africa.... more
Small, medium and micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the possible vehicles to decrease the high unemployment rate in South Africa. Furthermore, the SMMEs impart vital entrepreneurial skills to enable those previously disadvantaged to not only create employment for themselves and others, but also to meaningfully participate in the economic growth of the country. The tourism sector in South Africa further present potential opportunities for SMMEs to bring about economic growth and employment creation especially in major cities such as Cape Town. Due to the lack of management skills, among other factors, SMMTEs may not fully realize their potential. The question that arises is: what is the decision makers' perception of the effectiveness of the current management accounting skills employed to make decisions? The aim of this study is to find out how the decision makers of SMMTEs perceive management accounting skills in the day-today running of their businesses; also to determine their thoughts about implementing management accounting skills to facilitate their decisions making. Data were collected by means of a structure questionnaire that comprised closed-ended questions. The researcher found that decision-makers in SMMTEs in Cape Town find management accounting skills effective for the management of their business but do not use it for decision making as they rely more on external parties such as accountants for their financial duties. However the findings of this research may assist the government to implement management accounting training sessions among owners and managers of SMMTEs through the newly created ministry of small businesses to improve the management of their businesses as they will be able to use management accounting skills in the day-today running of their organisation and make effective decisions.
Research Interests:
The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative... more
The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode) gains more popularity among the public sector.
Keywords: Audit Committee, Internal Control, Non-Executive Director, Ministry, Permanent Secretary
Keywords: Audit Committee, Internal Control, Non-Executive Director, Ministry, Permanent Secretary
Research Interests:
Accounting academics in South Africa are now, more than ever before, defined not only as lecturers but as scientists who engage in scholarly activities; in research. It is general knowledge that accredited academic publications can only... more
Accounting academics in South Africa are now, more than ever before, defined not only as lecturers but as scientists who engage in scholarly activities; in research. It is general knowledge that accredited academic publications can only be possible after researches have been conducted. These publications are sometimes taken into consideration during promotion of these academics. Despite the importance and "push" to do research, many accounting academics in South Africa do not take this into consideration. This paper endeavoured to identify the research-related needs of accounting academics in South African universities. This was achieved through a survey (questionnaires and non-structured interview techniques) that was done mainly through the use of e-mail to all accounting academics in South Africa (a census) and some telephone communication. The findings show that accounting academics are aware of the importance of doing research but are in dire need of research training...
Research Interests:
Against the backdrop of the dismal performance of a number of South African high Schools in recent years, this study investigates the relationship between poor performance of learners and teacher motivation in selected high schools in... more
Against the backdrop of the dismal performance of a number of South African high Schools in
recent years, this study investigates the relationship between poor performance of learners and teacher
motivation in selected high schools in the Western Cape Province of South Africa. Adopting an exploratory
approach, a random sample of 279 educators was drawn from the database of the poorly performing high
schools as provided by the Western Cape Department of Education. Using closed and open-ended questions, a
survey questionnaire was utilized to collect data. The Statistical Package for the Social Sciences (SPSS version
21) was utilised to analyse the data. A number of descriptive statistical tests including Chi Square, and
Spearman’s correlation were conducted on the data. The results suggest that highly motivated educators
experience job satisfaction; and also perform better than their poorly motivated counterparts. In terms of
motivation, the results further suggest that a mix of intrinsic and extrinsic factors tend to exert influence on
the educators motivation. For instance, working conditions, job security, and perceived growth opportunities
in order of importance were noted to be contributing factors. As far as the obstacles that these educators
encounter, lack of resources, work over load and lack of recognition were noted in order of severity. A
positive relationship between the factors that influence an educators’ motivation and the level of obstacles
encountered was noted. The implication is that, notwithstanding the rankings of the two sets of factors, no
factor should be addressed in isolation.
recent years, this study investigates the relationship between poor performance of learners and teacher
motivation in selected high schools in the Western Cape Province of South Africa. Adopting an exploratory
approach, a random sample of 279 educators was drawn from the database of the poorly performing high
schools as provided by the Western Cape Department of Education. Using closed and open-ended questions, a
survey questionnaire was utilized to collect data. The Statistical Package for the Social Sciences (SPSS version
21) was utilised to analyse the data. A number of descriptive statistical tests including Chi Square, and
Spearman’s correlation were conducted on the data. The results suggest that highly motivated educators
experience job satisfaction; and also perform better than their poorly motivated counterparts. In terms of
motivation, the results further suggest that a mix of intrinsic and extrinsic factors tend to exert influence on
the educators motivation. For instance, working conditions, job security, and perceived growth opportunities
in order of importance were noted to be contributing factors. As far as the obstacles that these educators
encounter, lack of resources, work over load and lack of recognition were noted in order of severity. A
positive relationship between the factors that influence an educators’ motivation and the level of obstacles
encountered was noted. The implication is that, notwithstanding the rankings of the two sets of factors, no
factor should be addressed in isolation.
Research Interests:
Purpose – The purpose of this paper is to examine the impact of an economic recession on human resource information systems (HRIS) investment decisions by asking: Are there high levels of disinvestment in HRIS during a recession? Are... more
Purpose – The purpose of this paper is to examine the impact of an economic recession on human resource information systems (HRIS) investment decisions by asking: Are there high levels of disinvestment in HRIS during a recession? Are there low levels of trust and confidence in HRIS during a recession? Could there be an absence of concerted commitment in leveraging technology, even in the face of an economic crunch? Design/methodology/approach – An HRIS impact questionnaire was used, targeting human resource and financial managers. The data obtained were analyzed using Statistical Programme for Social Sciences (SPSS ). Findings – The findings suggest that while a recession is acknowledged, the continued use of HRIS is not considered a risk factor that warrants cost cutting. Originality/value – This is an original study. It will add value by indicating to management the significance of strategic decision making. The study also points out the need for further research in order to make ...
Research Interests:
Against the backdrop of the dismal performance of a number of South African high Schools in recent years, this study investigates the relationship between poor performance of learners and teacher motivation in selected high schools in the... more
Against the backdrop of the dismal performance of a number of South African high Schools in recent years, this study investigates the relationship between poor performance of learners and teacher motivation in selected high schools in the Western Cape Province of South Africa. Adopting an exploratory approach, a random sample of 279 educators was drawn from the database of the poorly performing high schools as provided by the Western Cape Department of Education. Using closed and open-ended questions, a survey questionnaire was utilized to collect data. The Statistical Package for the Social Sciences (SPSS version 21) was utilised to analyse the data. A number of descriptive statistical tests including Chi Square, and Spearman’s correlation were conducted on the data. The results suggest that highly motivated educators experience job satisfaction; and also perform better than their poorly motivated counterparts. In terms of motivation, the results further suggest that a mix of intri...
Research Interests:
Research Interests:
Accounting academics in South Africa are now, more than ever before, defined not only as lecturers but as scientists who engage in scholarly activities; in research. It is general knowledge that accredited academic publications can only... more
Accounting academics in South Africa are now, more than ever before, defined not only as lecturers but as scientists who engage in scholarly activities; in research. It is general knowledge that accredited academic publications can only be possible after researches have been conducted. These publications are sometimes taken into consideration during promotion of these academics. Despite the importance
and “push” to do research, many accounting academics in South Africa do not take this into consideration. This paper endeavoured to identify the research-related needs of accounting academics
in South African universities. This was achieved through a survey (questionnaires and non-structured interview techniques) that was done mainly through the use of e-mail to all accounting academics in South Africa (a census) and some telephone communication. The findings show that accounting academics are aware of the importance of doing research but are in dire need of research training at different levels and stages. They need to further their postgraduate qualifications thereby creating an
avenue for them to do research. The study indicates that accounting departments at some institutions have already started some interventions like research writing workshops and mentoring to bridge these research capacity-building needs. Out of all the research needs, mentoring and finding suitable research topics are the major ones.
and “push” to do research, many accounting academics in South Africa do not take this into consideration. This paper endeavoured to identify the research-related needs of accounting academics
in South African universities. This was achieved through a survey (questionnaires and non-structured interview techniques) that was done mainly through the use of e-mail to all accounting academics in South Africa (a census) and some telephone communication. The findings show that accounting academics are aware of the importance of doing research but are in dire need of research training at different levels and stages. They need to further their postgraduate qualifications thereby creating an
avenue for them to do research. The study indicates that accounting departments at some institutions have already started some interventions like research writing workshops and mentoring to bridge these research capacity-building needs. Out of all the research needs, mentoring and finding suitable research topics are the major ones.
Research Interests:
ABSTRACT Performance measures in the supply chain have become one of the vital factors in enhancing the growth and profitability of small medium enterprises (SMEs), however, with focus more on financial indicators than non-financial ones.... more
ABSTRACT Performance measures in the supply chain have become one of the vital factors in enhancing the
growth and profitability of small medium enterprises (SMEs), however, with focus more on financial indicators
than non-financial ones. This paper therefore attempts to redress the balance by discussing the extent to which
SMEs make use of non-financial performance measures and argues for their importance. It is based on research
within a positivistic paradigm, with the use of questionnaires administered to purposively selected SMEs in
manufacturing around Cape Town, South Africa. The data was analysed to generate descriptive results through
SPSS. The major findings indicate that SMEs do consider and recognise the significance of non-financial measures
and to some extent incorporate them in their supply chain management (SCM). However these measures are not
formally implemented.
growth and profitability of small medium enterprises (SMEs), however, with focus more on financial indicators
than non-financial ones. This paper therefore attempts to redress the balance by discussing the extent to which
SMEs make use of non-financial performance measures and argues for their importance. It is based on research
within a positivistic paradigm, with the use of questionnaires administered to purposively selected SMEs in
manufacturing around Cape Town, South Africa. The data was analysed to generate descriptive results through
SPSS. The major findings indicate that SMEs do consider and recognise the significance of non-financial measures
and to some extent incorporate them in their supply chain management (SCM). However these measures are not
formally implemented.