Juan-Pierré Bruwer
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A literature review of the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises
Juan-Pierré Bruwer , Philna Coetzee doi: http://dx.doi.org/10.21511/ppm.14(2-1).2016.09Problems and Perspectives in Management Volume 14, 2016 Issue #2 (cont. 1) pp. 201-211
Views: 1075 Downloads: 307 TO CITEThe purpose of this research study is to theoretically investigate the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises (SMMEs). To achieve the aforementioned, a literature review was conducted through analyzing relevant secondary data from journal articles, theses, dissertations, books, and reports. According to popular literature, the overall sustainability of any organization is strongly influenced by its internal control systems. Taking into account the weak sustainability of South African SMMEs, it appears that the soundness of the internal control systems of these business entities is adversely influenced by the managerial conduct of its management. This is particularly the case, since the managerial conduct of management in South Africa is often described as flexible; the managerial conduct of management makes up a substantial part of the control environment which, in turn, is deemed as the foundation of any system of internal control. In quintessence, the literature reviewed shows that the sustainability of South African SMMEs is adversely influenced by a flexible managerial conduct of management which directly (and negatively) impacts on the soundness of their internal control systems; their abilities to attain relevant objectives in the foreseeable future
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The influence of a paperless office environment on the sustainability of the Master of the High Court in Cape Town
Luthando Tyhulu , Bongani Sibande , Nkosinathi Zilwa , Siphiwo Langa , Shairn Hollis-Turner , Juan-Pierré Bruwer doi: http://dx.doi.org/10.21511/ee.07(3).2016.04Around the globe, more emphasis is being placed on environmental sustainability and, as such, many organizations have started to embrace the idea of a paperless working environment, although it is still largely regarded as an idealistic dream. For this research study, the influence of a paperless working environment on the Master of the High Court (Master’s Office), in Cape Town, was investigated through the introduction of its Paperless Estate Administration System (PEAS) and its Paperless Estate Administration System for Trusts (PEAST). The main objective of this research study is to determine the influence of the PEAS and the PEAST on the holistic sustainability of the Master’s Office. A mixed methods approach was followed whereby both quantitative data and qualitative data were collected through means of disseminating questionnaires to employees based at the Master’s Office in Cape Town. Based on the findings made, the PEAS and the PEAST had a positive influence on the sustainability of the Master’s Office in Cape Town, as the time spent on and the expenditure incurred on administrative tasks decreased significantly. Notwithstanding the latter, it was found that the PEAS and the PEAST can still be further enhanced to optimize the sustainability of the Master’s Office in Cape Town.
Keywords: paperless, work environment, high court, administration, office and management technology, Paperless Estate Administration System (PEAS), Paperless Estate Administration System for Trusts (PEAST).
JEL Classification: M10
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