Category - Juan-Pierré BRUWER

Business Re-Solution, South Africa

Ashwin PETERSEN Juan-Pierré BRUWER Roger MASON

Source Document Usage and the Financial Sustainability of South African Small, Medium and Micro Retailers

In South Africa, small, medium and micro enterprises (SMMEs) add significant socio-economic value to the national economy and are regarded as the driving force for economic growth. Prior research shows that these business entities’ sustainability leaves much to be desired as approximately 80% of South African SMMEs fail after being in operation for only three years; believed to be caused mostly by unmanaged economic factors. Although unmanaged economic factors may culminate in risks which adversely affect the sustainability of South African SMMEs, internal control activities can be used to mitigate the probability and potential impact of such risks. One of the most cost-effective internal control activities is that of document usage and design (e.g. source documents and internal documents). For this study, the primary objective was to determine the influence of source document usage, as an internal control measure, on the sustainability of South African small, medium and micro retail...

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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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