South African Journal of Economic and Management Sciences最新文献

{"title":"To what extent do excise taxes affect Malawi’s cigarette trade gap with Kenya and South Africa?","authors":"Michael Masiya, Z. Robinson","doi":"10.4102/sajems.v26i1.4605","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4605","url":null,"abstract":"Background: While economic theory supports the perception that cigarette taxes incentivise producers and users to identify ways of evading the tax, leading to the smuggling of cigarettes through a profit-maximising mechanism, empirical evidence has produced mixed findings.Aim: This study bridges the knowledge gap and contributes to the debate by evaluating the impact of the taxation of cigarettes on cigarette smuggling and assessing the correlates of cigarette smuggling.Setting: In the study Malawi’s cigarette imports from Kenya and South Africa from 2007 to 2016 are examined.Method: Quintile regression and correlation analysis.Results: Empirical results show that increased excise taxes are not associated with increased smuggling as measured by the trade gap. Using the correlation analysis, the study found that an increase in the bilateral exchange rate and corruption in the partner countries are associated with an increase in the smuggling of cigarettes into Malawi.Conclusion: Results tally with several empirical studies while conflicting with others. On the policy implications, the results suggest that tackling cigarette smuggling, using taxes only, may not be sufficient. To be effective, combating smuggling must also include combating corruption, strengthening the rule of law and imposing punitive excise taxes on cigarettes.Contribution: This article contributes to the debate on the impact of cigarette taxes on smuggling of cigarettes using Malawi’s trade data. Interestingly, increased excise taxes on cigarettes were not associated with increased cigarette smuggling. The findings provide valuable insights for policymakers on the complexities of cigarette smuggling and the need to consider a range of factors, such as strengthening the rule of law, to combat cigarette smuggling.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"36 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86777893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Micro-economic drivers of the South African foundry industry","authors":"Luckson Phiri, A. Tolmay, Riaan Dirkse van Schalkwyk","doi":"10.4102/sajems.v26i1.4758","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4758","url":null,"abstract":"Background: The foundry industry plays an important economic role in South Africa and all efforts should be made to sustain the industry. However, the problem is that many foundries are closing down due to economic factors.Aim: The primary research objective was to identify from literature the micro-economic drivers applicable to the sustainable competitive advantage (SCA) of foundries in South Africa. The secondary objectives were to benchmark the perceptions of stakeholders in the most prominent micro-economic drivers identified from literature.Setting: With micro-economic drivers identified, management can then compile a SCA strategy to retain the industry. Foundry representatives from foundries located in all nine provinces of South Africa were invited to participate in the study.Method: An explanatory sequential mixed-methods approach was followed by first employing a quantitative approach, followed by a qualitative approach to identify the most prominent micro-economic drivers. Descriptive data analysis was utilised for the quantitative data and thematic analysis was utilised for the qualitative phase.Results: It was found that the most prominent micro-economic drivers are product quality, the ability to innovate, employees’ skills development, and investment in plant infrastructure.Conclusion and contribution: The article contributes towards the deficiency in literature by presenting the most prominent micro-economic drivers for the South African foundry industry. The article also makes recommendations on SCA strategies for foundries in South Africa based on the four micro-economic drivers.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"13 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91364690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrated report content evolution: A case study of the Johannesburg Securities Exchange food and drug retail sector","authors":"Vanessa M. Gregory","doi":"10.4102/sajems.v26i1.4397","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4397","url":null,"abstract":"Background: Since the release of the King III report in 2009, and the adoption of these principles in the Johannesburg Securities Exchange (JSE) listing requirements, there has been a surge in integrated reporting guidelines, including the release of the International Integrated Reporting Council (IIRC) framework and Global Reporting Initiative (GRI) sustainability reporting standards, with an updated code for corporate governance, King IV, subsequently being published. These introductions have simulated a growth in research on integrated reporting; however, the impact of these initiatives on the annual integrated report (AIR) composition or format has not been explored. Aim: The objective of this article is to examine, compare and contrast identified trends in the composition of published AIRs following the release of the aforementioned guidelines. Setting: JSE-listed companies in the food and drug retail sector were analysed from 2009 to 2018. Methods: The study applied both qualitative and quantitative content analysis techniques to analyse the composition of AIRs. Results: The composition of AIRs of companies within the given sector and timespan has shifted, shown through a decrease in the number of pages containing annual financial statements and an increase in governance, strategy and sustainability information. Annual integrated reports have moved to explaining financial results with reference to full financial statements published online, with the other identified shifts coinciding closely with the release of integrated reporting developments. These results suggest that there has been an uptake in application of new reporting initiatives. Contribution: The article revealed that new reporting guidelines had been applied, generating a change in the composition of AIRs over the years, contributing to the body of knowledge on the reporting of economic, environmental and social perspectives. Conclusion: A comprehensive foundational study has been created that has illustrated that AIRs have developed in relation to new reporting initiatives.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"71A 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136198718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Netnography: An underapplied research method","authors":"K. Viljoen","doi":"10.4102/sajems.v25i1.4891","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4891","url":null,"abstract":"No abstract available.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"309 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73165687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax: The Pac-Man of funding received from the crowd","authors":"Annelize Oosthuizen","doi":"10.4102/sajems.v25i1.4703","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4703","url":null,"abstract":"Small businesses often struggle to get funding due to the lack of collateral. Alternative funding, such as crowdfunding, became increasingly popular after the financial crisis in 2008. The objective of the study was to determine if funding, received by businesses from alternative sources of funding, is subject to income tax in South Africa. A legal doctrinal research approach was applied by reviewing available literature, tax legislation and relevant case law in South Africa, the United States of America, United Kingdom and Australia. It was determined that existing income tax provisions do not specifically refer to crowdfunding and principles laid down in decided tax case law need to be considered to determine if the amount received, is a gift made out of pure generosity. The amount is likely not to fall within the ambit of ‘gross income’ of the project owner if the donor expected nothing in return and the funding was not used by the project owner to supplement trading activities. With reward-based crowdfunding, the funding is highly likely to fall within the ambit of gross income since something is expected in return for the funding provided to the business. It is imperative that South Africa issues application guidance to reflect the intended meaning of the legislature regarding the tax treatment of funding received by project owners.Contribution: This article demonstrated that it is imperative that South Africa issues application guidance to reflect the intended meaning of the legislature regarding the tax treatment of funding received by project owners.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"7 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74879620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Educator performance and the strategic plan priorities of the Eastern Cape Department of Education","authors":"Beauty Zindi, M. Sibanda","doi":"10.4102/sajems.v25i1.4666","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4666","url":null,"abstract":"Background: The Eastern Cape Department of Education (ECDoE) is still experiencing skills shortages among its educators which poses critical challenges in performing their duties of improving learner performance in the province. Shortages of skills development programmes in the Eastern Cape has resulted in poor performance of both educators and learners in most schools. Although the ECDoE has clearly espoused its strategic objectives regarding training and development of educators, it is worrying that only a limited number of educators have received capacity development in critical performance areas.Aim: The aim of this study is to explore the relationship between educator performance and the strategic plan priorities of the ECDoE.Setting: Buffalo City Education District in Eastern Cape Province.Methods: The study adopted a quantitative research strategy and uses a survey questionnaire to collect information from respondents. The sample size was made up of two hundred and seventy (270) participants. The survey questionnaire used a Likert scale ranging from one (1) (strongly agree) to five (5) (strongly disagree). The reliability of the survey questionnaires was determined by calculating the Pearson’s coefficient, and internal consistency was measured using Cronbach’s alpha scale.Results: The study established that remediating the lack of training opportunities for educators was the direct objective of the ECDoE strategic plan priorities.Conclusion: The article concludes that the ECDoE needs to carry out a skills and capacity audit, based on strategic plan needs analysis. The designing of human capital skills development and training programmes should be informed by the ECDoE’s strategic plan and Integrated Quality Management System that align with educators’ key performance areas.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"101 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85028370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Innovation capability in a dairy sector in Pakistan: A moderation of trust and industry cluster resources","authors":"Israr Ahmad, Ramayah Ahmad, A. Shahzad, M. I. Ullah, Arsalan Hussain, Hafiz W.A. Ansaria","doi":"10.4102/sajems.v26i1.4591","DOIUrl":"https://doi.org/10.4102/sajems.v26i1.4591","url":null,"abstract":"Background: In the current era, innovation has become the basis for the success of all industries. In reality, fast innovation facilitated by rapidly changing technological discoveries is critical to global economic progress. Aim: The primary goal of this article is to examine the effect of knowledge exchange and development of supervisory support, trust, training, information technology, and industrial cluster resources on innovation capabilities in the dairy sector of Pakistan. Setting: From a total of 520 small and medium enterprise (SMEs) dairy farms, 227 owners and managers were carefully chosen to participate in the survey. Method: The current study's research framework was based on the resources and diffusion of innovation perspective theories. The data were gathered from dairy farm owners and managers in Punjab, Pakistan. SmartPLS-SEM was used to examine the multivariate connection among the variables. Results: The current research finds that training and development, supervisory assistance, and industrial cluster resources strongly influence knowledge sharing. Furthermore, trust has a favourable influence on innovative capabilities. However, the mediation effect of knowledge sharing (KS) did not support information technology (IT) training and development (T&D) and innovative capabilities (IC). Conclusion: According to findings in the study, T&D as a form of learning connect employees through the sharing of new ideas, allowing the business to improve and the concept to be modified. This study found that supervisory assistance significantly impacts innovative capabilities and knowledge sharing. © 2023. The Authors. Licensee: AOSIS.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"2 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81847404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Organisational ambidexterity and social enterprise performance: A Ghanaian perspective","authors":"S. Oduro, Alharthi Rami Hashem E, Ahmed H. Alsharif","doi":"10.4102/sajems.v25i1.4635","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4635","url":null,"abstract":"Background: Despite the important role of social enterprises in addressing the gaps in social service and infrastructure provision by national governments, the organisational capabilities that make social enterprises competitive and effective are still under-researched in emerging economies.Aim: The purpose of the study is to extend the extant studies on the nexus between organisational ambidexterity and firm performance to the social enterprise context. More specifically, we draw on the Dynamic Capability Theory to investigate business-like social enterprises in Ghana and how organisational ambidexterity (i.e. exploitation and exploration) influences their social and economic performance.Setting: Organisational ambidexterity was tested on 317 randomly selected social enterprises in Ghana.Method: The study employed a quantitative research design via a survey questionnaire while the structural equation modelling technique in Analysis of a Moment Structure (AMOS) software was used to test the study’s hypotheses.Results: It was found, among other things, that both exploration and exploitation are positively and significantly related to social performance (social marketing achievement and social value creation) and economic performance (commercial marketing achievement and economic value creation) of social enterprises. That is, the simultaneous pursuit of exploitative and explorative initiatives does not decrease but increase social enterprise performance. These results defy the conventional wisdom that the trade-off between exploitative and explorative functions may decrease organisation efficiency and bring unnecessary costs.Conclusion: Organisational ambidexterity can be considered a cradle of strategic revitalisation and competitive advantage for social enterprises enhancing social and economic performance. Therefore, we suggest that social entrepreneurs should pursue exploitative and explorative ambidexterity simultaneously through appropriate structural ambidexterous mechanisms like structural separations or contextual ambidexterous mechanisms such as non-structural separations of units.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"50 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85698587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The (in)ability of consumers to perceive greenwashing and its influence on purchase intent and willingness to pay","authors":"J. Volschenk, C. Gerber, Bruno A. Santos","doi":"10.4102/sajems.v25i1.4553","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4553","url":null,"abstract":"Background: Environmental concerns have led to consumers increasingly being willing to pay a premium for environmentally friendlier products. Unfortunately, this has led to the practice ‘greenwashing’, which yields handsome financial rewards. Consumers are not sufficiently aware of greenwashing, and little is known about the effects of such knowledge.Aim: This article explores how consumers who become aware of greenwashing, respond in terms of purchase intent and willingness to pay.Setting: The population was South African middle- to upper-income consumers. The findings were based on 120 responses.Methods: The study used a 2 × 2 experimental design in which greenwashing knowledge and greenwashing presence were manipulated.Results: We found that consumers reward greenwashing when it is undetected. Educating consumers about environmental issues does not develop their ability to identify greenwashing. In contrast, consumers who are educated about greenwashing and become aware of it, penalise such products through what we term a ‘greenwash penalty’. We define the greenwash penalty as the shift in consumers’ willingness to pay a premium for a product when they become aware of greenwashing. Purchase intent (PI) is also impacted by greenwashing.Conclusion: Companies often try to drive awareness of environmental problems. Our research shows that such initiatives reward all companies that make claims, even when such claims are false. Companies that sell truly green products must educate consumers about the potential harm of misleading information. Once consumers are able to spot greenwashing attempts, companies that sell real green products should then provide true and transparent information about their own products.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"140 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75081153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Lean practices and supply-chain competitiveness in the steel industry in Gauteng, South Africa","authors":"Sizwe Khoza, C. Mafini, Welby V. Loury Okoumba","doi":"10.4102/sajems.v25i1.4617","DOIUrl":"https://doi.org/10.4102/sajems.v25i1.4617","url":null,"abstract":"Background: The steel industry in South Africa suffered significantly when imported steel took over the market and collapsed big players in the industry in the last decade. The industry requires new business models and paradigms to improve its supply-chain strategies and adopt international standards such as lean supply-chain management practices to become competitive.Aim: In the study the relationships are investigated between lean supply-chain management practices, lean culture, and supply-chain competitiveness in the steel industry in Gauteng Province.Setting: The study was conducted in the steel manufacturing industry in the Gauteng Province, South Africa.Methods: In the study a quantitative method involving 265 supply-chain and operations managers and practitioners was employed. The Statistical Packages for Social Sciences (SPSS version 27.0) was used to analyse the data in which correlations and regression analysis were employed to test the research hypotheses.Results: The results of the study showed that four lean practices, namely Just in Time, Total Quality Management, Strategic Partnerships and Waste Elimination, all predict the establishment of a lean culture. However, Human Resource Management was statistically insignificant. The results further showed that a lean culture predicts competitiveness in the steel supply chain.Conclusion: The adoption of lean supply chain management in the steel industry is an essential contributor to its success.","PeriodicalId":46244,"journal":{"name":"South African Journal of Economic and Management Sciences","volume":"6 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85122699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}