Contemporary management accounting for the sustainable competitiveness of the South African motor manufacturing industry

2003 ◽  
Vol 11 (1) ◽  
pp. 94-112 ◽  
Author(s):  
I.M. Pretorius ◽  
S.S. Visser ◽  
F.J. Bibbey
Keyword(s):  
South African ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
The South ◽  
Contemporary Management

scholarly journals Factors that Inhibit Sustainable Adoption of Industry 4.0 in the South African Manufacturing Industry

2021 ◽  
Vol 13 (3) ◽  
pp. 1013
Author(s):  
Whisper Maisiri ◽  
Liezl van Dyk ◽  
Rojanette Coeztee
Keyword(s):  
South African ◽  
Education System ◽  
Industry 4.0 ◽  
Manufacturing Industry ◽  
Youth Unemployment ◽  
Small Scale ◽  
The South ◽  
Qualitative Descriptive ◽  
Cultural Construct ◽  
Sub Saharan

Industry 4.0 (I4.0) adoption in the manufacturing industry is on the rise across the world, resulting in increased empirical research on barriers and drivers to I4.0 adoption in specific country contexts. However, no similar studies are available that focus on the South African manufacturing industry. Our small-scale interview-based qualitative descriptive study aimed at identifying factors that may inhibit sustainable adoption of I4.0 in the country’s manufacturing industry. The study probed the views and opinions of 16 managers and specialists in the industry, as well as others in supportive roles. Two themes emerged from the thematic analysis: factors that inhibit sustainable adoption of I4.0 and strategies that promote I4.0 adoption in the South African manufacturing industry. The interviews highlighted cultural construct, structural inequalities, noticeable youth unemployment, fragmented task environment, and deficiencies in the education system as key inhibitors. Key strategies identified to promote sustainable adoption of I4.0 include understanding context and applying relevant technologies, strengthening policy and regulatory space, overhauling the education system, and focusing on primary manufacturing. The study offers direction for broader investigations of the specific inhibitors to sustainable I4.0 adoption in the sub-Saharan African developing countries and the strategies for overcoming them.

scholarly journals Enhancing a Decision-Making Framework to Address Environmental Impacts of the South African Coalmining Industry

Energies ◽  
2020 ◽  
Vol 13 (18) ◽  
pp. 4897
Author(s):  
Mashudu David Mbedzi ◽  
Huibrecht Margaretha van der Poll ◽  
John Andrew van der Poll
Keyword(s):  
Environmental Management ◽  
Focus Group ◽  
South African ◽  
Mine Drainage ◽  
Management Accounting ◽  
The South ◽  
Environmental Challenges ◽  
Environmental Management Accounting ◽  
Continuous Mining ◽  
Survey Interviews

The South African coalmining industry has a rich and long history and contributes significantly to the economic wellbeing of the country. Despite its importance in developing the economy, the industry is causing severe environmental challenges. For example, Emalahleni, a city situated in the Mpumalanga Province in South Africa, has been exposed for over a century to the continuous mining of coal. Challenges experienced include the sterilisation of land due to underground fires, water pollution, surface collapse, and acidification of topsoil. Previous work by the researchers formulated a conceptual framework aimed at addressing some of these challenges. In an extension of this work, the authors comprehensively enhance the preliminary framework on the strength of a set of qualitative propositions coupled with a parallel, exploratory survey. Interviews among various stakeholders were conducted, aimed at enhancing the components of the framework, followed by a focus group to validate the associations among the components of the framework. Aspects reinforced by the survey findings include the role of environmental management accounting, tools like material-flow cost accounting and life-cycle costing, and regulatory and accountability aspects. New aspects elicited from the interviews and the focus group include stakeholder education and training with respect to the value of environmental management accounting for the coalmining industry; adherence to risk management linked to environmental challenges; advanced technologies, for example, financial modelling; and an improved understanding of waste management aspects around acid mine drainage, volatile organic components, CO2 emissions, and post-mine closure. The novelty of the work lies in the approach taken to address coalmining challenges. Previous authors concentrated mostly on scientific and engineering aspects, while this research looks at it from an accounting perspective using environmental management accounting tools to address these challenges.

Value management in the South African manufacturing industry: exploratory findings

2011 ◽  
Vol 49 (1) ◽  
pp. 6-28 ◽  
Author(s):  
Paul Bowen ◽  
Keith Cattell ◽  
Ian Jay ◽  
Peter Edwards
Keyword(s):  
South African ◽  
Manufacturing Industry ◽  
Value Management ◽  
The South

scholarly journals Trust and communication as predictors of customer satisfaction in business-to-business relationship marketing in the South African cement manufacturing industry

2015 ◽  
Vol 4 (2) ◽  
pp. 98-104 ◽  
Author(s):  
Phineas Mbango ◽  
Maxwell Agabu Phiri
Keyword(s):  
Customer Satisfaction ◽  
South African ◽  
Relationship Marketing ◽  
Manufacturing Industry ◽  
Cement Industry ◽  
Business Relationship ◽  
The South ◽  
The Face ◽  
Cement Manufacturing ◽  
Business To Business

Customer satisfaction has become relevant in the South African cement industry as it leads to customer loyalty and cooperation. In the current climate, to ensure long-term profitability, cement suppliers need to adopt strategies to ensure customer satisfaction. This study’s literature search has revealed that there is limited published research, particularly in South Africa, which deals with customer satisfaction determinants in the cement industry. The major objective of the study was to test if trust and communication influence customer satisfaction in the context of business-to-business relationship marketing in the South African cement manufacturing industry. The methodology involved a survey and was quantitative in nature. Data were collected from 362 major business-to-business cement customers throughout South Africa’s nine provinces using the face-to-face interview technique using a seven-point Likert scale structured self-administered questionnaires. The data collected in the empirical study were analysed using descriptive, correlation and regression analysis. The empirical results of this study suggest that, in order to maintain customer satisfaction, a cement supplier has to invest in ways of enhancing customer trust and communication. As a result this study makes both theoretical and practical contribution in the field of relationship marketing

scholarly journals The impact of employee remuneration inequalities on employee productivity in the South African workplace

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Gerhardus Van Zyl
Keyword(s):  
Panel Data ◽  
South African ◽  
Manufacturing Industry ◽  
Negative Impact ◽  
Positive Impact ◽  
Value Added ◽  
Employee Productivity ◽  
The South ◽  
Ongoing Research ◽  
The Impact

Orientation: This article is part of an ongoing research project on various aspects of employee productivity in the South African workplace.Research purpose: The aim of this article is to determine firm-based employee productivity impacts as a result of employee remuneration inequalities (excess-remuneration and under-remuneration) in the South African workplace.Motivation for the study: The study focuses on understanding the impact and magnitude of employee remuneration inequalities on employee productivity in a unionised South African workplace.Research design: The article adopts two distinct estimation models. The aim of the additive multivariate linear estimation model is to determine the sign and the significance of the impact of both under- and excess-remuneration levels on employee productivity when employee characteristics such as levels of training, work experience and managerial involvement are considered. The second model is a fixed-effect panel data estimation where the full sample set of the relevant firm-based data is used. The aim of the panel data estimations is to estimate the robustness of the additive multivariate linear estimates. The manufacturing industry of Gauteng has been chosen as the case study, given the importance of this industry, in the gross geographical product of Gauteng province and the availability of firm-based data.Main findings: Estimation results indicate a strong and significant negative impact of under-remuneration on employee productivity levels. Excess-remuneration levels have a small positive impact on employee productivity levels.Practical/managerial implications: The estimations indicate the necessity to eliminate remuneration inequalities and opt for equalised remuneration structures for similar occupations in the market to enhance employee productivity levels.Contribution/value-added: The study contributes to our understanding of the impact of remuneration inequalities for similar occupations on employee productivity.

scholarly journals Application of science and technology by the South African food and beverage industry

2018 ◽  
Vol 114 (9/10) ◽  
Author(s):  
Lisa-Claire Ronquest-Ross ◽  
Nick Vink ◽  
Gunnar O. Sigge
Keyword(s):  
South African ◽  
Material Handling ◽  
Manufacturing Industry ◽  
Science And Technology ◽  
Capital Investments ◽  
The South ◽  
Food Manufacturing ◽  
Novel Technologies ◽  
Food And Beverage ◽  
Manufacturing Technologies

Significant shifts in the type of foods consumed by South Africans have taken place since 1994 and packaged food and beverage innovation has accelerated since then. Globally, advances in science and technology have benefitted food processing and food manufacturing technologies and systems. Significant capital investments have been made by the South African food and beverage manufacturing industry (SAFBMI). It is, however, not clear which technology areas have received investments and for what purposes. The objective of this study was thus to understand how the SAFBMI has invested in and applied science and technology since 1994. Data were sourced from food and beverage trade magazines, dating from 1986 to 2012. Trends over the past 30 years were analysed to determine the application of science and technology. The findings suggest that the dairy, soft drinks and bakery sectors have been most active. The main advances were to upgrade manufacturing facilities and build new plants to increase capacity, deliver new products and improve efficiencies and product quality and safety. Investments to improve thermal processing and packaging were also noted. We found evidence of the application of commercially available new preservation technologies and a low level of experimentation with non-commercial novel technologies by the SAFBMI. South Africa appears to be keeping pace with advances in food manufacturing in automation, process control and quality and food safety practices, material handling, and centralised distribution centres with warehouse management systems. Continued investment in food science and technology research will ensure that the growing consumer demand for packaged foods and beverages is met.

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