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Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa
Author(s)
Mbumbo, Ernest Pierre Tsague
Date Issued
2015
Type
Thesis
Publisher
Cape Peninsula University of Technology
Abstract
Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.
Additional information
Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
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209119381_Mbumbo_EPT_MTech_Cost_Man_Bus_2016.pdf
Description
Thesis
Size
1.65 MB
Format
Adobe PDF
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