The Impact of Management Accounting Practices (MAPs) on the Business Performance of Small and Medium Enterprises within the Gauteng Province of South Africa

Objectives: This study aimed at examining the impact of management accounting practices on the business performance of Small and Medium Enterprises in South Africa, Prior Work: In spite of the increasing research on SMEs, they seem to be a paucity of studies that have investigated the influence of management accounting practices on the business performance of SMEs in South Africa. Approach: The study was positioned within a quantitative research approach and data was collected from 380 SME managers who were selected by means of the probability simple random sampling technique. The Statistical Package for the Social Sciences (SPSS), version 24.0, was used to analyze data. Regression analysis was undertaken in order to check the association between management accounting practices and business performance. The hypothesized relationships in the research model were assessed using multiple regression analysis. Results: Associations between each management accounting practice and business performance were tested and the results showed that management account practices positively influences the business performance of SMEs. Implications: The empirical study provided fruitful implications to academicians by making a significant contribution to the management accounting literature by systematically exploring the influence of management accounting practices (MAPs) on the business performance of SMEs within the Gauteng province of South Africa. Value: This study therefore, stand to immensely contribute new knowledge to the existing body of management accounting literature in Africa – a context that is often most neglected by some researchers in developing countries

Self-service banking and financial literacy as prognosticators of business performance among rural small and medium-sized enterprises in Zimbabwe

Background: This investigation breaks new ground by examining an inventive monetary approach (the utilisation of technology-based self-service banking, borrowing financial literacy and budgeting financial literacy) that, if embraced by rural small and medium-sized enterprises (SMEs), can enhance business performance. Despite the expanded readiness of technology, the significance of rural SMEs has largely been overlooked, particularly in developing countries of Southern Africa. Therefore, the principal objective of this study is to fill this void. Aim: The current study aims to investigate the impact of technology-based self-service banking, borrowing financial literacy and budgeting financial literacy on the business performance of rural SMEs within the agricultural sector of Zimbabwe. Setting: In this study, data were collected in the rural area of Bindura, Zimbabwe. Method: The study utilised a quantitative research design using a structured questionnaire. Data was collected from 151 managers, SME owners and heads of accounting departments within rural SMEs that are operating in the rural area of Bindura. Smart partial least squares was used to analyse the data. Results: Technology-based self-service banking, borrowing financial literacy and budgeting financial literacy had a positive and a significant impact on business performance. Therefore, all three hypotheses were supported. Hence, the study’s findings validate the assertion that prognosticators such as technology-based self-service banking, borrowing financial literacy and budgeting financial literacy are instrumental in stimulating business performance among rural SMEs in Zimbabwe. A robust relationship was also found between budgeting financial literacy and business performance. Conclusion: This study offers fruitful implications to academics by making a significant contribution to finance, accounting and small business management literature by systematically exploring the impact of technology-based self-service banking, borrowing financial literacy and budgeting financial literacy on business performance. This study stands to add new knowledge to the present body of finance, accounting and small business management literature in Africa – a context that is often ignored by academics in developing countries

A Hand to Mouth Existence: Hurdles Emanating from the COVID 19 Pandemic for Women Survivalist Entrepreneurs in Johannesburg, South Africa

There are many women survivalist entrepreneurs in South Africa, many of whom work in the informal sector. The emergence of theCOVID-19 pandemic has a devastating effect on their entrepreneurial projects. While both the public and private sectors have initiated various measures to ease the blow, obstacles continue to confront them. This study sought to examine the challenges faced by women survivalist entrepreneurs in South Africa’s Johannesburg metropolitan area. The researchers gathered qualitative data using a qualitative research approach by conducting semi-structured face-to-face interviews. The data was analysed using thematic analyses. The themes that emerged from the findings include; a lack of capital for reinvestment, no government grant support, a decline in the demand for products by the market, rotting agricultural produce or stock, a battle for strategic selling points and numerous confrontations with police as a result of not meeting the regulatory rules relating to COVID-19. The present research provides theoretical implications for academics in entrepreneurship by enhancing the understanding of the hurdles that these entrepreneurs have experienced because of COVID-19. On the practitioners’ side, this work offers avenues for women survivalist entrepreneurs to improve their entrepreneurial ventures and eventually eliminate the challenges they face when running their ventures. This study also offers policy implications. For example, existing government policies can be amended to make the working conditions of women survivalist entrepreneurs better or make the rules under which they operate simpler. This study contributes to entrepreneurship literature by uncovering the difficulties faced by women survivalist entrepreneurs due to the COVID-19 pandemic. It will assist other scholars in further developing this research field. As such, this research is important for women survivalist entrepreneurs because most of them endeavour to enhance entrepreneurial performance for the betterment of their lives. Governments may also use the study to develop interventions aimed at facilitating the growth and development of women survivalist entrepreneurs. Keywords: COVID-19; Entrepreneurs; Entrepreneurship; Women; Survivalis

Are triple helix agents the answer for promoting SME development? Invigorating innovation and enhancing performance of SMEs in South Africa

Abstract: Please refer to full text to view abstract

Employee Organisational Commitment and the Mediating Role of Work Locus of Control and Employee Job Satisfaction: The Perspective of SME Workers

In Southern Africa, employees play a critical role in the growth of small and medium enterprises (SMEs). As a result, SMEs’ effectiveness depends on the presence of virtuous workplace spirituality and procedural justice, which affects work locus of control, employee job satisfaction, and employee organisational commitment. The researchers looked at how work locus of control, employee job satisfaction, and employee organisational commitment were influenced by workplace spirituality and procedural justice among SME employees in Harare, Zimbabwe. The study data was quantitatively analysed. According to the results, workplace spirituality, procedural justice, and work locus of control all play a role in enhancing employee job satisfaction and commitment. The relationship between workplace spirituality, procedural justice, and employee organisational commitment was positively influenced by work locus of control and employee job satisfaction. The findings of this study are expected to provide valuable insights into the unique key determinants affecting work locus of control, employee job satisfaction, and employee commitment to the organisation

Antecedents That Influence the Intention to Use the Uber Mobile Application: Customer Perspectives in South Africa

In today’s postmodern era, there is phenomenal growth in the use of smartphones, GPS as well as Internet. This has given a rise to a revolution in the business world and the revolution is focused on conducting business on the move usually by mobile commerce applications. The study sought to determine the impact of perceived convenience, facilitation conditions, social influence and price value on the intention to the use an Uber application.  A quantitative methodology was utilised and the research concentrated specifically on consumers, located in the Johannesburg area and using of a non-probability convenience sample. A self-administered questionnaire was designed based on the scales used in previous studies. The statistical data analysis procedures utilised for the quantitative study were descriptive statistics, correlation analysis, reliability analysis, structural equation modelling approach by means of the partial least squares structural equation modelling approach. The hypotheses testing results revealed that the intention to use an Uber application was influenced significantly and positively by perceived convenience, facilitation conditions, social influence and price value.  The study authenticates those factors such as perceived convenience, facilitating conditions, social influence and price value are instrumental in stimulating the intention to use the Uber application. Lastly, based on the findings of this study, limitations were discussed along with the recommendations and concluding remarks

Antecedents That Influence the Intention to Use the Uber Mobile Application: Customer Perspectives in South Africa

In today’s postmodern era, there is phenomenal growth in the use of smartphones, GPS as well as Internet. This has given a rise to a revolution in the business world and the revolution is focused on conducting business on the move usually by mobile commerce applications. The study sought to determine the impact of perceived convenience, facilitation conditions, social influence and price value on the intention to the use an Uber application.  A quantitative methodology was utilised and the research concentrated specifically on consumers, located in the Johannesburg area and using of a non-probability convenience sample. A self-administered questionnaire was designed based on the scales used in previous studies. The statistical data analysis procedures utilised for the quantitative study were descriptive statistics, correlation analysis, reliability analysis, structural equation modelling approach by means of the partial least squares structural equation modelling approach. The hypotheses testing results revealed that the intention to use an Uber application was influenced significantly and positively by perceived convenience, facilitation conditions, social influence and price value.  The study authenticates those factors such as perceived convenience, facilitating conditions, social influence and price value are instrumental in stimulating the intention to use the Uber application. Lastly, based on the findings of this study, limitations were discussed along with the recommendations and concluding remarks.</p