Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) International Journal of Environmental, Sustainability, and Social Science
Nzuza, Zwelihle Wiseman
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Social Sciences

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Adoption of Target Costing in South African Higher Education: Thango, Thobelani Sabelo; Nzuza, Zwelihle Wiseman; Marimuthu, Ferina
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2652

Abstract

Purpose: This study explores the factors influencing the adoption of target costing by higher education institutions in South Africa, along with the potential implications for pricing strategies. Design/methodology/approach: Conducted at a selected South African HEI, the research adopts a quantitative approach, utilizing both closed-ended and open-ended questions in a questionnaire survey targeting 52 heads of departments and 15 finance staff members. Findings: The findings reveal that institution size, data management system adequacy, staff collaboration, support, resource availability, lack of expertise, and sector competition significantly impact the delay and rejection of target costing adoption. This study enriches the existing body of knowledge by identifying barriers to the successful implementation of target costing in higher education, suggesting ways for its advanced application in the sector and beyond. Practical implications: This research contributes valuable insights for improving cost management and pricing strategies within HEIs, offering implications for policy and decision-making in the education sector. Paper type: Research Paper
Investing Decisions and Financial Performance of a Commercial Government Agency of South Africa NTULI, Sizwe Perfect Ayanda; NZUZA, Zwelihle Wiseman
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.772

Abstract

The financial management of commercial government agencies in South Africa has been beset by challenges in achieving financial performance despite efforts to conserve financial position. Investment decisions present a potential strategy for improving financial performance. Guided by contingency theory, this study seeks to explore the perceptions of finance staff regarding the impact of investment decisions on the financial performance of a selected commercial government agency in South Africa. The study employs a cross-sectional, quantitative research design, utilizing a questionnaire to gather data from 51 respondents. Based on regression coefficients, the analysis reveals a strong positive causal relationship between investment decisions and financial performance. In particular, the beta coefficient indicates that investment decisions significantly predict financial performance (? = 0.827, p < .001). These findings suggest that firms should prioritize investment decisions to improve financial performance and promote growth. Accordingly, we recommend that commercial government agencies prioritize investment decisions to improve financial performance and achieve organizational goals.
The Relationship Between Macroeconomic Factors and Profitability of Reinsurance Companies in Africa: An Application of System GMM-Model NZUZA, Zwelihle Wiseman; MSOMI, Thabiso Sthembiso
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.768

Abstract

Despite the known strengths of the reinsurance companies to generate immense profits, evidence from existing literature indicates that the future of the reinsurance companies needs to be more robust to economic deficiencies leading to underperformance. There are many possible factors behind this. However, this study aimed to determine the relationship between macroeconomic factors and the profitability of African reinsurance companies with a Generalized Method of Moments (GMM) model. The study used 121 listed reinsurance companies from 48 African countries using secondary data from year 2008 to 2019. A 1452 observation panel data set was analyzed using conventional least squares and two-step System GMM estimators. The study revealed that GDP, interest rate, and the exchange rate positively impact profitability. In contrast, the inflation rate and money supply revealed a negative and negligible impact on profitability. The input of this research resides in providing new evidence on the macroeconomic factors influencing the profitability of listed reinsurance companies in Africa.
Co-Authors Marimuthu, Ferina MSOMI, Thabiso Sthembiso NTULI, Sizwe Perfect Ayanda Thango, Thobelani Sabelo