南非实施基础广泛的黑人经济赋权(B-BBEE)政策:中小企业的神话还是现实?

IF 1.6 Q3 BUSINESS, FINANCE
Godfrey Tambudzayi Musabayana, E. Mutambara
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引用次数: 3

摘要

1994年独立后的南非政府开始在一个以种族歧视为特征的环境中运作,黑人多数被排除在该国的经济活动之外,并因种族隔离而沦为二等公民。黑人经济赋权(BEE)成为南非政府努力克服种族隔离遗留问题的主要推动力,并被视为解决这些不平衡的工具。本文分析了黑人经济赋权(B-BBEE)政策对中小企业的影响。这项研究有助于非洲各国政府了解土著政策如何缩小控制经济的白人少数与被殖民统治者边缘化的弱势黑人多数之间的差距。在方法上,该研究批判性地分析了BBBEE政策的文献,以及该政策自实施以来在南非的实施情况。研究人员从黑人经济赋权(BEE)和其他研究人员的发现中获得了见解,后来被修改为基础广泛的黑人经济赋权(B-BBEE)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Implementation of the Broad-Based Black Economic Empowerment (B-BBEE) Policy in South Africa: a Myth or a Reality in SMEs?
The post independent South African government in 1994 started operating in an environment that was characterised by racial discrimination, exclusion of the black majority from the economic activities of their country and were relegated to second class citizens by apartheid. The Black Economic Empowerment (BEE) became the main driver of the South African Government’s effort to overcome the apartheid legacy and was seen as a tool address these imbalances. This article analyses the effects of the Broad-Based Black Economic Empowerment (B-BBEE) policy on the SMEs. This research contributes to the knowledge of African governments on how the indigenous policies can close the gap between the white minority who control the economy and the disadvantaged black majority who have been marginalised by their colonial masters. Methodologically, the study critically analysed the literature of BBBEE policy and how it has been implemented in South Africa since it was put in place. The researcher drew insights from Black Economic Empowerment (BEE), which was later amended to Broad-Based Black Economic Empowerment (B-BBEE) and the findings of other researchers.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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