Musawenkosi Ngibe

In order to compete, retain and attract postgraduate students, and overcome the lack of postgraduate throughput, universities of technology need to be more customer orientated. Therefore, to gain competitive advantage, university management needs to identify and assess the service quality gaps in research support structures and analyze the impact they have on students and staff within the university. The purpose of the study is to investigate the perceptions of staff and postgraduate students with regard to research structures and service quality support by relevant offices with specific reference to Durban University of Technology. Data were collected from academic staff and students across six faculties at the Durban University of Technology. The sample consisted of 278 academic staff and 260 postgraduate students, using a simple random sampling. A mixed method approach of qualitative and quantitative techniques was used, with a closed and open-ended questionnaire developed, by adapting the SERVQUAL instrument developed by Parasuraman et al. (1985), to evaluate and assess the quality dimensions (gap) for reliability, responsiveness, assurance and empathy. The findings of the study indicated that staff and students were dissatisfied with the research support structures across six faculties. Further research should aim at assessing performance management of research support structures and service within the relevant research offices

The adoption of Management Accounting Practices (MAPs) has been acclaimed for providing positive administrative and strategic influence on large organizations, and are understood to play an integral part in decision-making. However, SMEs are operating in a turbulent environment, they are now challenged to effectively utilize the embedded MAPs to strengthen their strategic business approaches to maintain their sustainability and survival. Therefore, this study seeks to explore the challenges of integrating the adopted MAPs as an innovative strategy towards sustaining small businesses. The research sample consisted of 120 manufacturing SMEs operating in eThekwini metropolitan South Africa. A nonprobability convenience sampling technique and a quantitative questionnaire were utilized to identify and collect the data from the sampled population. The results of the study indicated that amongst other critical factors, lack of education and training of owner/manager and shortage of skills were the contributory factors influencing the integration of MAPs as an innovative strategy towards SMEs’ sustainability. The study results further revealed that there are a variety of other challenges hindering SMEs from utilizing MAPs as an innovative strategic tool and those were the enterprise age and years in operation, lack of government business incubation and technology adoption. These contributory factors were identified as necessary aspects that SMEs needed to align and iron out before integrating MAPs as an innovative strategic tool.