Category - Juan-Pierré BRUWER

Graduate Center of Management, Cape Peninsula University of Technology, Cape Town, South Africa

Juan-Pierré BRUWER Houdini FOURIE Tracy BECK

Considering the Control Legacy-K (CLK) Framework to Serve as a Basis for a Measuring Instrument to Assess the Control Environment of Non-JSE Listed Business Entities

A sound system of internal control is a necessity for business entities; comprising five inter-related elements. The soundness of such a system is influenced by the control environment; often described as the foundation of any system of internal control. According to guidance documents, the definition and the description of the control environment are known however a common approach to assess the control environment of business entities mostly pertain to a quantitative “tick and bash” checklist. Such a yes-no-predicament causes a paradox regarding the axiom that one can only manage what one can measure. By referring to a recently developed internal control framework – the Control Legacy-K (CLK) Framework – the probability exists that the control environment of non-JSE listed business entities can be assessed in both a quantitative and qualitative manner. To this end, the primary objective of this study was to investigate whether the CLK Framework, particularly its first two steps...

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Juan-Pierré BRUWER Judith SMITH Suzaan LE ROUX

Critical Innovation Skills Required of Sole Trader Small, Medium and Micro Enterprise (SMME) Management and Its Influence on Perceived Business Profitability: A South African Perspective

Small, Medium and Micro Enterprises (SMMEs) play a significant role in the stimulation of economies around the globe. In South Africa, though SMMEs add significant socio-economic value to the national economy, approximately 75 per cent of these business entities fail after being in existence for less than four years. Among the economic factors which have been highlighted to adversely affect the sustainability of these business entities is the lack of scarce skills – in particular, that of critical innovation skills. The objective of this study was to ascertain whether critical innovation skills had any statistically significant influence on the perceived profitability of South African SMMEs. Empirical research, exploratory research, and survey research were conducted in this quantitative research study whereby 387 responses were received from South African SMME management who had to adhere to relevant delineation criteria. Based on the results, the critical innovation skills of...

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Juan-Pierré BRUWER Mariaan LOMBARD Yolandé SMIT Ankit KATRODIA

The Influence of Excise Taxation Levied on Product Sales on the Financial Sustainability of South African Tobacco-and-Alcohol-Selling Small, Medium and Micro Enterprise

In South Africa, Small, Medium and Micro Enterprises (SMMEs) are often described as the driving forces of the national economy, mainly due to the socio economic value they add. Unfortunately, prior research suggests that South African SMMEs are adversely influenced by an array of economic factors, one of which is taxation. One form of taxation, which influences an array of South African SMMEs, is that of excise taxation; as levied on specific products that are considered detrimental to the social- and/or environmental well-being of South African citizens. When taking into account that excise taxation has increased year-on-year for the past 20 years, the perception was formulated that South African tobacco-and-alcohol-selling SMMEs that are subject to excise taxation, experience weak financial sustainability. As such, this study placed emphasis on the influence excise taxation levied on products sold on the financial sustainability of tobacco-and-alcohol-selling South African SMMEs...

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Bruce MASAMA Juan-Pierré BRUWER

Revisiting the Economic Factors which Influence Fast Food South African Small, Medium and Micro Enterprise Sustainability

In order to stimulate both developing economies and developed economies around the globe policy makers have, over the years, focused their attention to Small, Medium and Micro Enterprises (SMMEs). These business entities are often regarded as the lifeblood of economies around the globe however SMMEs are reported to have high failure rates. For example, in a South African dispensation, the failure rate of SMMEs is considered to be among the worst in the world as approximately 75% fail within a period of 42 months after opening. Through research in the early-2000s, the cause of the excessive South African SMMEs failure rate has been pinned on a plethora of micro-economic factors and macro-economic factors. Over the years the list of economic factors which adversely influence the sustainability of South African SMMEs have not changed drastically, which may well probably explain the high failure rate of these business entities in more recent times. Thus, for this paper, empirical research...

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Juan-Pierré BRUWER Luyolo SIWANGAZA Yolandé SMIT

Loss Control and Loss Control Strategies in SMMEs Operating in a Developing Country: A Literature Review

A large proportion of South African Small, Medium and Micro Enterprises (SMMEs) make use of customised internal control initiatives and customised risk management practices to mitigate and/or manage risks, to provide reasonable assurance regarding the attainment of objectives in the foreseeable future. According to research studies however, the aforementioned internal control initiatives and risk management practices are deemed to be inadequate and/or ineffective. This is especially the case as these business entities are predominantly focused on preventing generic risks in relation to the safeguarding of assets and independent checks, while ignoring key risks which may be detrimental to the attainment of their objectives. Since approximately 70% of South African SMMEs fail after being in existence less than four years it is highly probable that these business entities are not paying enough attention to mitigate and/or manage key risks (potential loss events) and controlling actual...

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Visvanathan NAICKER Suzaan LE ROUX Juan BRUWER Juan-Pierré BRUWER

Knowledge Sharing as a Value-Adding Initiative for South African SMME Sustainability: A Literature Review

Knowledge management is deemed as an important tool for an array of firms across the globe to fortify their overall sustainability. In particular, the proper management of knowledge inside a firm should allow for better efficiency and effectiveness. One of the facets of knowledge management is that of knowledge sharing; better understood as the dissemination of knowledge (insight) to such an extent, and in such a manner, that it assists with the solving of problems and/or the creation of solutions within a firm. Albeit the aforementioned, is appears that small businesses (SMMEs) in South Africa do not make use of sound knowledge sharing initiatives as they have one of the worst sustainability rates in the world. Through the conduct of non-empirical research, this matter was theoretically investigated where it was found that the lack of knowledge sharing as a value-adding initiative within South African SMMEs is assumed to have a theoretically adverse influence on the effectiveness...

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Juan-Pierré BRUWER André VAN DEN BERG

The Conduciveness of the South African Economic Environment and Small, Medium and Micro Enterprise Sustainability: A Literature Review

Since the early 1980s Small, Medium and Micro Enterprises (SMMEs) have been regarded as the driving forces of both developing and developed economies around the world. In a South African dispensation, SMMEs are responsible for adding imperative socio-economic value to the country, particularly in terms of eradicating poverty and diminishing unemployment levels. By doing so, these business entities are believed to contribute at least 50% to the national Gross Domestic Product. Albeit the aforementioned, previous research studies report that up to 75% of South African SMMEs fail after being in existence for only 42 months. Though the latter dispensation has been blamed on many economic factors, over the years the sustainability of South African SMMEs has not improved to a great extent. In order to provide insight on the latter dispensation, this literature review paper was conducted to ultimately formulate two hypotheses for further empirical testing.

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Juan-Pierré BRUWER Luyolo SIWANGAZA

Is the Control Environment a Basis for Customised Risk Management Initiatives in South African Small, Medium and Micro Enterprises?

Before the official recognition of Small, Medium and Micro Enterprises (SMMEs) in South Africa during the mid-1990s, these business entities have been key players in the stimulation of the national economy. Albeit their socio-economic value added, prior research shows that the sustainability of these business are among the worst in the world, since approximately 70% of South African SMMEs fail within their first three years of existence. This dispensation is often blamed on inter alia, their inadequate management of economic factors which, in turn, cultivates risks. Notwithstanding the fact that most South African SMMEs make use of customised risk management initiatives, previous research shows that these initiatives are not deemed as adequate and/or effective to mitigate risks. Since the manner in which risks are managed are strongly dependent on the attitude and awareness of its management surrounding internal control (control environment), this study focused on investigating...

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Henriëtte STEENKAMP Ashley FEBRUARY Jamie SEPTEMBER Ashley TAYLOR Shairn HOLLIS-TURNER Juan-Pierré BRUWER

The Influence of Load Shedding on the Productivity of Hotel Staff in Cape Town, South Africa

In South Africa, ESCOM is the country’s main electricity supplier. Since 2008, Eskom has implemented load shedding on an ongoing basis as a result of insufficient electricity supply to meet the demands of all its customers. Owing to the fact that many organisations across South Africa are depended on electricity in order to function, previous research studies show that the wide-spread impact of load shedding has had an adverse on the sustainability of many of these organisations. Among these organisations are those based in the hospitality industry – imperative in relation to the stimulation of the national economy; directly related to tourism. Albeit the aforementioned, the sustainability of organisations in the hospitality industry is also heavily dependent on the productivity of their employees. For this research study the influence of load shedding on the productivity of the staff in the hospitality industry was investigated within one particular hotel (Hotel X) based in Cape Town...

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Mogamat Riyaadh BARNES Corne Truter VAN NIEKERK Ayesha GOOL William-John GROENER Tracy LEE Zubair MOOLA Juan-Pierré BRUWER Yolandé SMIT

The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa

In South Africa, almost all existing businesses are regarded as Small Medium and Micro Enterprises (SMMEs). Through legislation, the South African government has identified SMMEs as the best enablers to help with the achievement of certain core socio-economic objectives; particularly the creation of jobs and reduction of poverty levels. According to previous research studies these business entities are not achieving the latter socio-economic objectives; mainly as a result of their weak existence rate – up to 80% of these business entities fail within their first three years of existence. The latter is believed to stem from the realisation of economic factors – a major economic factor which adversely influences South African SMMEs is that of taxation. Over the years, more South African SMMEs have started to make use of the internet to conduct their respective business, which spurred the national government to make amendments to existing Value Added Tax (VAT) Laws by levying taxation on...

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