Browsing by Department "Accounting and Accountability in Africa"

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    A theory and evaluation of the Allan Gray Orbis Foundation (AGOF) scholarship Programme
    (2025) Van Wyk, Olga; Chapman, Sarah
    The present study evaluates the AGOF Scholarship programme, which aims to cultivate an entrepreneurial mindset among South African youth. This evaluation examines whether the programme's activities achieve the intended outcomes and assesses the coherency of the programme theory. This study utilises a descriptive design, incorporating semi-structured interviews with four programme mobilisers and twelve scholarship beneficiaries (nine success cases and three non-success cases) along with a literature review that includes a synthesis of existing studies related to academic support, entrepreneurial mindset development and youth empowerment programmes to contextualise the findings and assess the programme's effectiveness in achieving its intended outcomes. The findings indicate that AGOF's structured support provided by the Scholarship Development Officers aligns with best practices identified in similar programmes in enhancing academic performance. In addition, experiential activities such as entrepreneurial showcases positively influence entrepreneurial alertness and self-efficacy, consistent with findings from studies in Singapore and Finland. However, gaps were identified in the programme, including the lack of structured career planning and peer feedback mechanisms, which could enhance the programme's effectiveness. This evaluation highlights the Scholarship's potential to address South Africa's socioeconomic challenges by equipping young individuals with the skills and confidence needed to pursue entrepreneurship. These skills may improve young South Africans' prospects and, in turn, contribute to job creation and economic growth.
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    A Theory and Implementation Evaluation of The Allan Gray Entrepreneurial Challenge
    (2025) Dumutu, Ismail Ombo Michael; Boodhoo, Adiilah
    Youth unemployment remains a pressing concern in South Africa, with an alarming unemployment rate of 44.7% recorded among individuals aged 15 to 34 in the fourth quarter of 2021. This calls for urgent intervention due to the associated ramifications of poverty, social exclusion, inequality, crime, and social instability. Despite a positive attitude towards entrepreneurship, South Africa lags in entrepreneurial activity compared to other developing countries. Recognizing the pivotal role of entrepreneurial education, the Allan Gray Orbis Foundation (AGOF) launched the Allan Gray Entrepreneurship Challenge (AGEC) in 2017. This online simulation ‘game' seeks to develop entrepreneurial competencies in primary, secondary, and Technical and Vocational Education and Training (TVET) college students in an interactive manner. Following an internal review, the programme was adapted in 2022 to enhance the gaming and learning experience of beneficiaries. This evaluation aimed to surface and assess the plausibility of the theory of change underlying the adapted AGEC and assess the extent to which the game's design and implementation were adapted in line with the proposed recommendations. To elicit the programme theory, the following questions were employed: • What is the underlying logic and theory of AGEC? • To what extent is the AGEC programme theory and logic plausible? • What aspects of the AGEC programme can be altered to optimize the desired outcomes? The following questions were used to assess implementation effectiveness: • To what extent are the proposed changes to the AGEC game being implemented as planned? • What are the potential barriers to successful implementation? • Which, if any, improvements to the delivery of the AGEC game are recommended by participants? Combining exploratory and descriptive research designs, the evaluator collected data through workshops, document reviews, and key informant interviews with seven champion teachers and seven students. The following key findings were identified (i) the AGEC theory and underlying causal assumptions were plausible; (ii) while the extended gameplay period aligned with successful programmes, challenges arose in maintaining student focus; (iii) the original leaderboard with weekly prizes was found to be more motivating for students; (iv) technical issues hampered the user experience, leading to decreased interest and high dropout rates among students; (v) shifting from teacher-assessed weekly assignments to automated Built-in Assessment impacted debrief sessions negatively with fewer sessions being organized; (vi) insufficient organizational support was offered to teachers and students; and (vii) resource shortages, exacerbated by the COVID-19 pandemic, posed challenges, particularly in rural schools. Key recommendations include ensuring adherence to planned debrief sessions and peer-to-peer learning to sustain engagement, reintroducing weekly prizes alongside end-of-module quizzes to maintain motivation and engagement, improving teacher training and support to improve programme delivery, providing resources such as devices (computers, tablets, etc.) and internet connectivity to low-income schools, rigorous testing of the AGEC game before launch, and adding a live chat feature to strengthen technical support. This is meant to improve the overall learning experience for students, increasing the likelihood of attaining desired outcomes.
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    A theory and outcome evaluation of the Allan Gray Orbis Foundation (AGOF) Association Programme
    (2025) Ndamase, Nozuko; Chapman, Sarah
    This dissertation presents a comprehensive evaluation of the Association Programme of the Allan Gray Orbis Foundation (AGOF), which is designed to foster entrepreneurial activities among its participants. The evaluation employs a dual focus, integrating both theory evaluation and outcome evaluation methodologies to assess the effectiveness of the programme. The theory evaluation utilizes a descriptive research design, examining the programme's Theory of Change (ToC) and aligning it with empirical evidence. Key methodologies included an extensive literature review and semi-structured interviews conducted with subject matter experts. Data analysis was performed using thematic analysis to ensure a robust understanding of the programme's underlying assumptions and causal pathways. The outcome evaluation, adapted the Success Case Method (SCM), focuses on identifying and analysing successful and non-successful cases among programme participants. Initially, a review using existing AGOF database was conducted to identify potential success cases, followed by in-depth interviews to gather qualitative data from selected individuals. Findings from the theory evaluation indicate that the AGOF Association Programme's ToC is supported by empirical evidence, emphasising the criticality of mentorship and resource accessibility for entrepreneurial success. The outcome evaluation reveals that many fellows successfully established socially responsible, high-impact enterprises while also highlighting challenges regarding access to financial resources and the application process for funding. Overall, the integrated findings from both evaluations reflect the programme's positive impact on fostering entrepreneurial capabilities among participants while also pointing out areas for improvement, particularly in enhancing funding accessibility and ongoing support mechanisms for fellows.
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    A theory and outcome evaluation of the Allan Gray Orbis Foundation (AGOF) scholarship programme
    (2025) Van Wyk, Olga; Chapman, Sarah
    The present study evaluates the AGOF Scholarship programme, which aims to cultivate an entrepreneurial mindset among South African youth. This evaluation examines whether the programme's activities achieve the intended outcomes and assesses the coherency of the programme theory. This study utilises a descriptive design, incorporating semi-structured interviews with four programme mobilisers and twelve scholarship beneficiaries (nine success cases and three non-success cases) along with a literature review that includes a synthesis of existing studies related to academic support, entrepreneurial mindset development and youth empowerment programmes to contextualise the findings and assess the programme's effectiveness in achieving its intended outcomes. The findings indicate that AGOF's structured support provided by the Scholarship Development Officers aligns with best practices identified in similar programmes in enhancing academic performance. In addition, experiential activities such as entrepreneurial showcases positively influence entrepreneurial alertness and self- efficacy, consistent with findings from studies in Singapore and Finland. However, gaps were identified in the programme, including the lack of structured career planning and peer feedback mechanisms, which could enhance the programme's effectiveness. This evaluation highlights the Scholarship's potential to address South Africa's socioeconomic challenges by equipping young individuals with the skills and confidence needed to pursue entrepreneurship. These skills may improve young South Africans' prospects and, in turn, contribute to job creation and economic growth.
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    A theory and outcome evaluation of the Allan Gray Orbis Foundation's (AGOF's) scholarship programme
    (2025) Onyango, Kevin Rombo; Chapman, Sarah
    This report presents the results of the formative (theory and outcome) evaluation of the Allan Gray Orbus Foundation (AGOF) scholarship programme. The programme offers scholarships to academically excellent grade 6 learners of 11 to 12 years of age, who demonstrate financial need and attain a minimum score of 70% in English and Mathematics and are from poor family backgrounds to attend secondary school. The programme provides financial support, coaching, and extracurricular activities (a development camp, breakthrough sessions, jamborees and an online curriculum) to help needy students access high-quality secondary education and develop an entrepreneurial mindset. The financial support covers tuition, boarding, allowances, uniforms, stationery and extracurricular expenses. Scholars receive academic support through tutoring and remedial lessons, particularly in mathematics, science, and English. Further, the students attend extracurricular activities that comprise of camps, breakthrough sessions and jamborees, gaining networking and entrepreneurial exposure. Graduates meeting this academic criterion can apply for the fellowship programme and contribute to society and the economy.
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    A theory and outcome evaluation of the South African Allan Gray Orbis Foundation (AGOF) scholarship programme from 2018 to 2023
    (2025) Thanjan, Shari; Chapman, Sarah
    The need for entrepreneurship education programmes is critical in the South African context where youth struggle with many socio-economic challenges including poverty, high youth unemployment, wealth inequality, limited access to quality education, and intergenerational poverty cycles. These programmes aim to develop entrepreneurial competencies and mindsets among young people so that they can become agents of social transformation and economic development. The following dissertation presents the findings of a theory and outcome evaluation conducted for the Allan Gray Orbis Foundation (AGOF) Scholarship Programme, an entrepreneurship education initiative targeting academically outstanding Grade 6 learners from underprivileged backgrounds in South Africa from 2018 to 2023. Two complementary evaluations were performed, namely programme theory evaluation and outcome evaluation using the Success Case Method. A combination of qualitative research methods including systematic literature review, stakeholder interviews, and semi-structured interviews with programme participants were utilised to answer the evaluation questions posed. Overall, the findings indicate that: a) the programme theory of the AGOF Scholarship Programme is consistent with best practices in entrepreneurship education and the causal logic linking programme activities to intended outcomes was deemed plausible; b) programme participants demonstrated high retention rates and developed strong entrepreneurial intentions; c) the programme was implemented effectively with comprehensive financial support, holistic coaching relationships, and quality educational placements; and d) both success and non-success participants benefited from the programme, with non-success primarily attributed to study field choices rather than programme failure. While the evaluation yielded positive results, the evaluator was able to make a number of recommendations including developing stage-specific logic models, enhancing multilingual outreach strategies, implementing offline application alternatives, and incorporating self- efficacy as a measurable outcome to improve the AGOF Scholarship Programme. This study contributes to limited research on theory-driven evaluations of adolescent entrepreneurship education programmes in developing countries and informs policy and practice in youth entrepreneurship development initiatives.
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    Analytic results for the Tsallis thermodynamic variables
    (2016) Bhattacharyya, Trambak; Cleymans, Jean; Mogliacci, Sylvain
    We analytically investigate the thermodynamic variables of a hot and dense system, in the framework of the Tsallis non-extensive classical statistics. After a brief review, we start by recalling the corresponding massless limits for all the thermodynamic variables. We then present the detail of calculation for the exact massive result regarding the pressure -- valid for all values of the $q$-parameter -- as well as the Tsallis $T$-, $mu$- and $m$- parameters, the former characterizing the non-extensivity of the system. The results for other thermodynamic variables, in the massive case, readily follow from appropriate differentiations of the pressure, for which we provide the necessary formulas. For the convenience of the reader, we tabulate all of our results. A special emphasis is put on the method used in order to perform these computations, which happens to reduce cumbersome momentum integrals into simpler ones. Numerical consistency between our analytic results and the corresponding usual numerical integrals are found to be perfectly consistent. Finally, it should be noted that our findings substantially simplify calculations within the Tsallis framework. The latter being extensively used in various different fields of science as for example, but not limited to, high-energy nucleus collisions, we hope to enlighten a number of possible applications. Bhattacharyya, Trambak; Cleymans, Jean; Mogliacci, Sylvain
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    Common critical academic success factors of postgraduate accounting students
    (2004) Heath, R C; Minter, Tessa
    Recent research by the Human Sciences Research Council has indicated that there is a large need for skills in the Financial and Accounting Services (FAS), governmental and private sectors of the South African economy. Local and international events have led the call for greater ethical behaviour and accountability from financial professionals. South African Chartered Accountants are equipped with the necessary skills and education to fulfil these demands, and thus should be a major contributor to this demand. The South African Institute of Chartered Accountants (SAICA) has a member profile that is not in line with the current demographics of the country. Females and non-whites are the two groups that have very poor representation within the SAICA membership. There are current initiatives that are attemrting to redress these imbalances. A degree or equivalent in Accounting is the first requirement on the path to qualification for South African Chartered Accountants. Thus, tertiary institutions in South Africa are a very important part of the process to produce more qualified financial personnel. Tertiary institutions also need to be aware of the challenges that the FAS sector and SAIC A face. The University of Cape Town (UCT) is a significant contributor of academically qualified financial personnel for admission to SAICA's training programme for potential Chartered Accountants. In light of the restructuring of government grants to tertiary institutions and the personnel needs of public and private sectors, UCT needs to be aware of how to maximise its throughput of students. This implies admitting students with identified potential. Identifying successful student characteristics of academic performance will assist the university in setting admissions policies. This will thus increase graduation rates and the throughput of qualified personnel, and decrease the current high rate of student attrition and its related cost. The Post-Graduate Diploma in Accounting is the only post-graduate programme at the University of Cape Town that is recognised by SAICA for direct eligibility To write Part 1 of the Qualifying Examination.
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    Exploring the moderating role of coping style on the relationship between workplace bullying and employee wellbeing in South African organisation
    (2025) Leclercq, Colleen; Ronnie, Linda
    This study explores the relationship between workplace bullying, psychological wellbeing, and coping styles among employees in South African organisations, aiming to understand the potential moderating effects of coping strategies on workplace bullying and psychological outcomes. A quantitative survey was conducted with a sample of 273 employees from various industries in South Africa, utilising Einarsen et al. (2009) Negative Acts Questionnaire-Revised (NAQ-R), Ryff's (1989) 42-item Psychological Wellbeing Scale (PWBS), and Johannsdottir and Olafsson's (2004) Bullying Coping Scale (BCS). Data analysis comprised descriptive statistics to describe the sample, and correlation analysis was used to assess the strength and direction between psychological wellbeing, workplace bullying, and bullying coping styles and to guide further analysis. Preliminary Exploratory Factor Analysis examined the factor loading for the Bullying Coping Scale. Multiple Regression analysis was used to model the relationship between psychological wellbeing, workplace bullying, bullying coping styles and to analyse interaction items for potential moderating effects. Results confirmed the main effects of a significant negative relationship between workplace bullying and employee psychological wellbeing. Moderation effect results indicated that although coping styles generally did not moderate the relationship between workplace bullying and employee psychological wellbeing, the do-nothing coping style was a significant predictor of lower psychological wellbeing scores. The findings suggest that passive coping styles may exacerbate the negative impact of workplace bullying on employee psychological wellbeing. Interventions should focus on more proactive coping strategies that can be implemented at various levels within the organisation to mitigate the negative effects of workplace bullying and to enhance psychological wellbeing in the workplace.
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    Feasibility study of using blockchain to improve transparency and trust in the charity industry
    (2021) Pahl, Julika; Georg, Co-Pierre
    In 2012, the UN Secretary stated that corruption prevented 30 percent of all development assistance from reaching its destination (UNSG, 2012). This thesis discusses the importance of trust and transparency in the charity sector, and how technology, specifically blockchain, could address these two factors. This paper aims to demonstrate this by developing a minimum viable product on the Ethereum blockchain, called the LoveEconomy, for a local South African non-profit organization, the Secret Love Project. The LoveEconomy is designed as a circular economy, whereby local businesses and users of the platform benefit from each other, whilst also supporting the charity, which takes care of homeless people in Cape Town. Blockchain has many features that could potentially transform charitable giving and aid distribution by enhancing transparency, reducing costs through disintermediation, and enabling new mechanisms for monitoring and tracking charities' impact. Trust and transparency are closely linked in the charity industry, as transparency about the distribution of the funds and the end impact are critical for the trust of the public (Populus and Charity Commission For England & Wales, 2018).
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    Merging decision support and expert system technologies : an evolutionary analysis and proposals for an architectural framework
    (1987) Smith, Gideon Daniel
    The fact that competence in decision-making differentiates the effective manager from the ineffective manager J makes decision-making one of management's printiple concerns enhanced DSS are examined.
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    The impact of consumers' sustainability consciousness on sustainable purchase intention amongst Gen Z in the South African fashion retail market
    (2022) Williams, Mymoena; Mototo, Lebogang
    A new generation of conscious consumers have placed pressure on fashion retail businesses to implement sustainability into their respective business operations. Conscious consumerism is a driving force behind sustainable consumption as these consumers play a strong role when influencing business practices. Although many retailers have adapted responsible procedures by offering sustainable products to their consumers, there is a lack of research on identifying and understanding the conscious consumer holistically. The aim of the present research is to gain a better understanding of the conscious consumer in relation to the three pillars of sustainability (people, planet, profit). This study sets out to examine the Generation Z consumer market as they display traits of sustainable behaviour and also aims to unpack the main drivers of their sustainable purchase intentions within the South African fashion retail market. A self-administered online questionnaire was used to collect data from respondents between the ages of 18 and 24 years. From the self-administered questionnaires, 159 responses were completed and deemed usable. Data were analysed using Statistical Package for the Social Sciences (SPSS) version 24 and Analysis of Moment Structures (AMOS) version 24. Firstly, descriptive statistics was used to provide an overview of the sample. Secondly, Structural Equation Modelling (SEM) was used to examine the relationship between the variables. This study found that the Health and Labelling and Peer Pressure dimensions of the Consumers' Sustainability Consciousness construct has a positive influence on Sustainable Purchase Intentions. In conclusion, the findings of this study have several important implications for academia, fashion retailers and government. The contribution of this study aims to enhance the existing literature on conscious consumption by showcasing the most reliable dimensions of Consumers' Sustainability Consciousness and Sustainable Purchase Intentions. The study offers significant insights for fashion retailers and government as the impact of eating healthy, the role of product labels and peer pressure were found to have a positive influence on Gen Z's intentions to purchase sustainably. Ultimately, the insights from this body of work will generate both important implications and opportunities for further research.
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    Theory and outcome evaluation of the Allan Gray Orbis Foundation (AGOF) association programme
    (2025) Maponga, Innocent Nyararayi; Chapman, Sarah
    The Allan Gray Orbis Foundation (AGOF) Association Programme is a structured entrepreneurship development initiative designed to cultivate high-impact, socially responsible entrepreneurs in South Africa. This study evaluates the programme's effectiveness by assessing its Theory of Change (ToC) and outcome evaluation findings. The research employs a qualitative evaluation design, incorporating semi-structured interviews with AGOF fellows, and expert entrepreneurship practitioners. The study examines two key dimensions: (1) Theory Evaluation, which investigates whether AGOF's ToC is empirically supported and theoretically plausible, and (2) Outcome Evaluation, which assesses whether the programme successfully facilitates the creation of sustainable enterprises and enhances access to financial assistance. Findings indicate that mentorship and financial literacy training function as mutually reinforcing mechanisms within the programme, equipping fellows with entrepreneurial resilience, strategic decision-making skills, and financial management capabilities. However, the study identifies critical limitations in AGOF's causal pathways, particularly concerning the accessibility of financial support for scaling businesses and inconsistencies in mentorship engagement. Additionally, the outcome evaluation reveals internal validity concerns, highlighting the absence of a control group and reliance on self-reported data, which may limit causal attribution. To enhance programme impact, the study recommends integrating financial literacy training with structured funding access and strengthening mentor-mentee matching processes. These findings contribute to broader discussions on entrepreneurship development in emerging economies, providing insights into how structured mentorship and financial support mechanisms can foster entrepreneurial success.
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    Value-added tax:Analysis of the supply of cross border electronic services
    (2018) Schutters, Clint Charles; West, Craig
    Developments in technology have created a global market place for consumers. Consumers have the option of purchasing goods in a physical store or an online store. Consumers are no longer limited to shopping at physical stores in their own jurisdiction and can shop online from the convenience of their home. Consumers can acquire goods and services from any country in the world. Online shopping provides consumers with a wide selection of goods and services that may not be available in their own jurisdiction. Consumers favour purchasing online since the goods and services acquired from foreign suppliers are usually offered at better prices (price excludes VAT/GST). This creates an unfair advantage for foreign suppliers over local suppliers. The problem with selling a product to a consumer over the internet is that no physical product crosses through any physical border post. These products are not physical goods and are therefore referred to as services. Certain jurisdictions such as South Africa refer to these services as electronic services. Electronic services are remotely supplied by foreign suppliers to recipients resident in the Republic. Tax administrations lose revenue since there are no border posts acting as agent to collect VAT/GST and remitting the VAT/GST to the revenue authority. The foreign supplier would charge no VAT/GST on the supply and the consumer will fail to self‐declare the VAT/GST to the revenue authority. 1 April 2014, National Treasury introduced electronic services which required foreign suppliers of electronic services to register as vendors in the Republic. However, the implementation was postponed to 1 June 2014 to allow foreign suppliers to update its business systems. In 2015, further amendments were made to the electronic services provisions. However, in 2015 the Davis Tax Committee issued the first interim report on VAT to the Minister of Finance which highlighted concerns about the uncertainty and inconsistency in the application of the electronic services provisions outlined in the Regulations. This study aims to analyse the supply of cross border electronic services in the Republic. Any benefits and shortcomings will be assessed in a South African and international context. The VAT Act is based on the New Zealand GST Act. The GST Act will be analysed to identify areas of recommendation to improve the VAT Act, subject to the socio‐economic conditions in South Africa. The BEPS Report and VAT/GST Guidelines will be analysed to identify how the South African electronic services provisions have been adapted for a developing country based on developed country principles.