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All Journal Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Taxation and Accounting
Michael Mncedisi Willie
Policy Research and Monitoring, Council for Medical Schemes
Economics, Econometrics & Finance Social Sciences

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Optimizing Marketing Strategies and Expenses in Medical Schemes, South Africa: Challenges and Solutions Michael Mncedisi Willie
Golden Ratio of Marketing and Applied Psychology of Business Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmapb.v4i2.445

Abstract

Marketing strategies and expenses are crucial for businesses' success and growth in today's dynamic marketplace. This paper explores the importance of targeted marketing efforts aimed at specific audiences and delivering high-quality products at competitive prices. However, challenges persist in the medical scheme sector, where transparency and specificity in marketing expenses are lacking, hindering the assessment of their value to customers. Despite acknowledging various reasons for stagnant membership, including affordability and entry barriers, notable increases in marketing expenses within medical schemes have complicated the situation. Poor marketing strategies have been associated with organizational underperformance, particularly within medical schemes with disproportionately high marketing expenses, often leading to failure due to governance shortcomings. Moving forward, prioritizing the development of strong brand identities, clear messaging, and effective customer engagement strategies is essential for insurance companies to thrive in a competitive market. Additionally, future research should explore innovative approaches to optimize marketing investments, enhance consumer value, and increase membership in medical schemes.
Scaling Costs in Medical Schemes: An Empirical Analysis of Non-Healthcare Expenditure in South Africa Michael Mncedisi Willie; Zwanaka James Mudara
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1206

Abstract

Purpose  –  Governance expenditure in medical schemes is funded from member contributions yet is routinely compared across schemes in rand terms, which reflects scale as much as conduct. This study estimates how each component of non-healthcare expenditure scales with scheme size and what size-adjusted benchmark follows. Method   –  An archival cross-sectional analysis of all 70 registered South African medical schemes, using Council for Medical Schemes annexures for 2024. Elasticities are estimated by log-log regression with heteroskedasticity-consistent standard errors; selection into positive reporting is modelled separately, functional form is tested, and predictions are retransformed with a smearing estimator. Findings  –  External audit fees (elasticity 0.39) and Principal Officer fees (0.48) are clearly sub-proportional, with confidence intervals excluding one, and trustee remuneration (0.78) marginally so. Staff, IT and legal costs have point estimates below one but intervals that include proportionality; administrator fees (0.92) are indistinguishable from proportional; and marketing (1.39) rises faster than membership. Composite internal governance cost scales at 0.84, but proportionality cannot be rejected for the aggregate. Reporting a positive amount is related to size on five of eight lines. Research implications  –   The size-adjusted benchmark is a screening device that identifies schemes warranting enquiry; it measures neither governance quality nor efficiency, and would require cross-year validation before supporting supervisory use. Originality  –   The study applies elasticity-based benchmarking to South African medical schemes and distinguishes cost behaviour across components within an explicit cost taxonomy.
Discretionary Expenditure and Cost Attribution in Health Insurance: Marketing Spending by Medical Schemes in South Africa Michael Mncedisi Willie; Abigail Chivandi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.1207

Abstract

Purpose – Marketing is a material discretionary cost for medical schemes, yet almost two-thirds is classified under International Financial Reporting Standard (IFRS) 17 as expenditure not attributable to an insurance portfolio. This study examined its scale, distribution and attribution status and tested its association with membership growth. Method – An archival observational analysis combined a 2024 cross-section of all 70 registered South African medical schemes, a matched lagged specification for 2023–2024 and a sector-level trend for 2019–2024. Associations were assessed using Pearson and Spearman correlations with 95% confidence intervals and ordinary least squares regression. Findings – Marketing expenditure totalled R1.286 billion; 63.2% was non-directly attributable. Reporting varied substantially: 32 of 36 spending schemes assigned the entire marketing line to one category, while non-directly attributable shares among the largest spenders ranged from 0% to 100%. The five largest spenders accounted for 74.8% of expenditure, and open schemes were approximately twice as marketing-intensive as restricted schemes. No statistically significant association emerged between marketing intensity and membership growth. Research Implications – All 95% confidence intervals included zero and were wide, allowing both modest associations and no association. Marketing intensity was highly persistent between 2023 and 2024 (r = +0.98), including among spenders and within each scheme type. Statutory returns should include an activity dimension alongside accounting classification. Originality – The study reframes marketing as a discretionary cost-attribution problem and documents limited activity-level visibility in statutory reporting. Whether heterogeneity reflects differences in marketing activities or accounting judgement remains unresolved.
Gambling and Household Liquidity Pressure: Descriptive Evidence from Employed Adults in South Africa Michael Mncedisi Willie; Abigail Chivandi; Zwanaka James Mudara
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.1208

Abstract

Purpose – Households experiencing short-term liquidity shortfalls use various coping instruments. This study examined whether gambling among employed South African adults is discretionary consumption or a coping response, considering implications for household financial resilience and the sequencing of gambling regulation. Method – The study critically analysed published aggregate findings from the gambling module of the 2026 Old Mutual Savings and Investment Monitor, covering 1,519 employed adults earning at least R8,000 monthly, including 788 gamblers. Findings were triangulated with National Gambling Board, National Credit Regulator and South African Reserve Bank statistics. Without respondent-level data, the analysis remained descriptive. Findings – Gambling participation was broadly stable across income bands, but frequent gambling-related financial difficulty declined with income, from 26% to 9%. Financially motivated entry was concentrated in lower-income bands but did not decline monotonically (61%, 54%, 43% and 48%). From 2025 to 2026, engagement shifted from lotteries towards several higher-event-frequency forms, while playing frequency and direct-channel solicitation increased, particularly among lower-income groups. Research Implications – The study identifies gambling as a household financial coping instrument with a negative expected return. Repeated gambling to cover shortfalls is therefore expected to deplete household resources, whereas credit shifts resources across time. Originality – The study interprets income-related gambling patterns through financial coping, distinguishing observed population-level patterns from untested individual-level propositions. Liquidity pressure was inferred from income band, not measured directly.
Co-Authors Abigail Chivandi Abigail Chivandi Zwanaka James Mudara