Juan-Pierré Bruwer | CPUT - Academia.edu (original) (raw)

Papers by Juan-Pierré Bruwer

Expert Journal of Business and Management, 2024

Despite the contributions South African Small, Medium and Micro Enterprises (SMMEs) make to the n... more Despite the contributions South African Small, Medium and Micro Enterprises (SMMEs) make to the national economy, they have among the highest failure rates in the world. Though various factors contribute to their high failure rate, one factor has not been considered, namely the potential lack of governance. Governance is seldom researched in a South African SMME dispensation, rendering it a nascent research topic. Hence, this study aimed to determine the influence the “tone at the top” had on the economic sustainability of sampled South African SMMEs. The research study was empirical, exploratory and took the form of survey research. A quantitative research methodology was and data were collected through self-administered questionnaires from 123 South African SMME owners/managers and 82 South African SMME employees. All respondents had to adhere to relevant sets of delineation criteria. Stemming from the results, out of all tested attributes of management, seven overlapping attributes stood out for both South African SMME owner/managers and employees, along with the managerial operating style of members of management, were found to significantly influence the economic sustainability of sampled South African SMMEs in a mixed manner. Considering the nascent nature of the research topic and the identified research problem, this study serves as a foundation for future research studies to be conducted on South African SMME governance.

This study was conducted to determine the influence that internal control systems of South Africa... more This study was conducted to determine the influence that internal control systems of South African (fast-moving consumer goods) SMMEs have on their economic sustainability. Both empirical research and, descriptive research were conducted that were of a quantitative nature. The study relied on survey research and primary data were collected from 99 South African fast-moving consumer goods SMME owners/managers using a mixture of non-probability sampling methods. From the research conducted, it was found that the internal control systems of South African SMMEs were developed using non-SMME-specific internal control frameworks. Even though the internal control systems of sampled South African SMMEs were perceived to be both adequate and effective by their owners/managers, they were found to adversely influence the economic sustainability of these business entities. This research study justifies the need for South African SMMEs to develop internal control systems using SMME-specific internal control frameworks. It also serves as a foundation for further empirical research to be conducted on the matter.

2023 Southern African Accounting Association Biennial International Conference Proceedings 28-30 June, 2023

Purpose: This study aimed to determine the relationship(s) between the internal control activitie... more Purpose: This study aimed to determine the relationship(s) between the internal control activities used, perceived stakeholder reputation, as well as the overall economic sustainability of South African Small, Medium and Micro Enterprises (SMMEs).

Design/Methodology/Approach: This study employed an empirical, exploratory, and quantitative approach. Survey research was utilised to collect data from 119 purposively and conveniently selected South African SMME owners/managers operating in the fast-moving consumer goods industry, based in the Cape Metropole.

Findings: From the research revealed that the internal control activities used by sampled South African SMMEs mostly demonstrated a statistically significant negative relationship(s) with perceived stakeholder reputation and their respective economic sustainability.

Originality/Contribution: This research provides insight into the importance of internal control activities concerning perceived stakeholder reputation and economic sustainability. Additionally, the study can serve as a foundation for further empirical research on the matter at hand.

Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts relat... more Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts related to Blockchain Technology (BT) as foundation, an unknown person, under the pseudonym "Satoshi Nakamoto", invented the first blockchain network which supported Bitcoin (BTC), the first-ever cryptocurrency, in 2008. With the passing of time, BTC gained popularity, and, in recent times, it was declared as a legal tender of El Salvador. Since the invention of BTC, various industries have started to see the value of BT, leading to relevant uptake and the creation of more crypto assets (e.g. Dogecoin, Litecoin and Ethereum). Though research suggests that BT can serve as a vital tool that promotes better financial inclusion-especially in developing countries-BT is often met with significant resistance due to discrepancies between its value in use and its value in exchange. Notwithstanding the foregoing, this study was conducted to ascertain the feasibility of BT in Zimbabwe, as a tool to promote financial inclusion. To achieve the study's objective, non-empirical, exploratory research was conducted that took on the form of an online desktop review. From the research conducted, it appears that BT is a feasible tool that can curb financial inclusion problems, particularly in Zimbabwe-at least in a theoretical dispensation.

Purpose: To ascertain whether there are relationships among occupational fraud risk evident in fa... more Purpose: To ascertain whether there are relationships among
occupational fraud risk evident in fast-moving-consumer-goods
South African SMMEs, these business entities’ economic
sustainability and the key characteristics of employees.

Methodology: Empirical and exploratory research, complemented
by survey research. A quantitative research methodology was used
to collect and analyse data from 120 members of management of
South African SMMEs who had to adhere to relevant delineation
criteria.

Findings: Statistically significant relationships were found to exist
between the economic sustainability of SMMEs and key employee
characteristics; between occupational fraud risks. In addition, some
variables were found to predict others.

Originality/Value: The study provides new perspectives on
phenomena which can be tested through empirical research.

Small businesses are often described as the lifeblood of economies around the globe. This is main... more Small businesses are often described as the lifeblood of economies around the globe. This is mainly due to small business' significant socioeconomic value-adding abilities. These entities significantly contribute to national Gross Domestic Products, while both disseminating wealth and alleviating poverty through the creation of employment opportunities. Research suggests that small businesses have high failure rates-most failing after operating for between three and five years. Instead of emphasising particular reasons why small businesses fail, the emphasis was placed on two theories, namely the liability of newness (specifically that small businesses have little to no reputation when they are newly established) and the neo-institutional theory (specifically that small businesses tend to imitate "best practices" of established businesses, as-is, without considering customized solutions using a "trial-and-error" approach). In particular, the primary objective of this paper was to conceptualise how the Sustenance framework addresses issues contained within these two theories to, ultimately, enhance the sustainability of small businesses. This conceptual paper was exploratory and constituted qualitative research. From the observations made, it appears that the Sustenance framework can assist with the building of small businesses' reputation while limiting the adverse influence of mimetic isomorphism.

Cape Town Tourism (CTT) is the City of Cape Town’s official Destination Marketing Organisation, w... more Cape Town Tourism (CTT) is the City of Cape Town’s
official Destination Marketing Organisation, with the
purpose of improving the lives of Capetonians through
tourism. We believe that building and supporting our
City’s tourism community is fundamental to the future
of our beautiful nation and that each and every tourism
business forms an important part of the value chain
creating a thriving tourism ecosystem.
This manual, developed in conjunction with our
partners at Cape Peninsula University of Technology
(CPUT), will help you to navigate the many challenges
and hurdles that come with running a successful
tourism business. Each section is filled with knowledge
that comes from hard-won experience and we are
excited to share it with you. We believe in you and in our
common goal to #lovecapetown.

Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts relat... more Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts related to Blockchain Technology (BT) as foundation, an unknown person, under the pseudonym "Satoshi Nakamoto", invented the first blockchain network which supported Bitcoin (BTC), the first-ever cryptocurrency, in 2008. With the passing of time, BTC gained popularity, and, in recent times, it was declared as a legal tender of El Salvador. Since the invention of BTC, various industries have started to see the value of BT, leading to relevant uptake and the creation of more crypto assets (e.g. Dogecoin, Litecoin and Ethereum). Though research suggests that BT can serve as a vital tool that promotes better financial inclusionespecially in developing countries-BT is often met with significant resistance due to discrepancies between its value in use and its value in exchange. Notwithstanding the foregoing, this study was conducted to ascertain the feasibility of BT in Zimbabwe, as a tool to promote financial inclusion. To achieve the study's objective, non-empirical, exploratory research was conducted that took on the form of an online desktop review. From the research conducted, it appears that BT is a feasible tool that can curb financial inclusion problems, particularly in Zimbabweat least in a theoretical dispensation.

COVID-19 has brought about significant change in a global dispensation. One of these changes is t... more COVID-19 has brought about significant change in a global dispensation. One of these changes is the catalysed use of fourth industrial revolution interventions 4IRI. In South Africa, among the industries that have been influenced by the catalysed use of 4IRI is that of the Higher Education industry. Apart from the fact that South African Higher Education Institutions (HEIs) were restructured during the mid-2000s (e.g. Technikons transforming to Universities of Technology), most curricula and/or teaching practices are still outdated; do not accommodate for the development of 21st-century skills. To this end, this study was conducted to theoretically investigate whether the catalysed use of 4IRI, as brought on by COVID-19, influenced the efficacy of South African HEIs. This study was exploratory in nature and constituted online desktop research. Stemming from the research conducted, it appears that the catalysed use of 4IRI in South African HEIs may not have any influence on its efficacy, at least in a theoretical dispensation.

Small, Medium and Micro Enterprises (SMMEs) contribute socioeconomic value to the South African e... more Small, Medium and Micro Enterprises (SMMEs) contribute socioeconomic value to the South African economy and assist with the alleviation of poverty, the distribution of wealth and the creation of jobs. Regardless of the latter, prior research shows that these business entities have among the highest failure rates in the world with 71% of start-up South African SMMEs failing within their first year of operation. Apart from operating in a non-conducive economic environment and being influenced by the "liability of newness", these business entities are adversely affected by taxation. Apart from having to pay direct taxation, some South African SMMEs are also subject to indirect taxation, especially those that sell goods. One such taxation is that of Sin tax; taxation levied on goods that are harmful to human health and/or the environment such as tobacco products, alcohol products and plastic bags. Particularly, Sin tax has been levied on plastic bags (US$ 0.015) since 1 April 2013, but the demand for it has not significantly decreased since then. Since newly established South African SMMEs are susceptible to the "liability of newness", it is disconcerting to note that these business entities have to pay Sin tax on plastic bags before selling them. Although Sin tax levied on plastic bags has a negative influence on South African SMME profitability, it may be that further increases in this levy may affect newly established South African SMMEs' profitability to such an extent that the buying and selling of plastic bags are no longer feasiblethe objective of the study. This non-empirical study took on the form of an online desktop review whereby secondary data were scrutinised; making the study qualitative in nature. From the research conducted, it appears that further increases in Sin tax levied on plastic bags will render the use of plastic bags by newly established South African SMMEs not feasible.

South African Small, Medium and Micro Enterprises (SMMEs) are of great importance to the national... more South African Small, Medium and Micro Enterprises (SMMEs) are of great importance to the national economy due to their socioeconomic value-adding abilities. Despite being responsible for contributing generously to the national Gross Domestic Product (GDP) and providing employment opportunities to more than half of the national workforce, research shows that up to 80% of these business entities fail after being in operation for three years. The latter dispensation is often blamed on unmanaged economic factors and subsequent risks; including that of poor cash flow management. To assess the cash flow situation of a business entity, a cash flow statement is generally used. According to academic literature, South African SMMEs do not make adequate use of cash flow statements which, in turn, may have negative repercussions on business decision making within South African SMMEs. The inadequate use of cash flow statements can be attributable to the isomorphic changes which these business entities undergo, particularly mimetic isomorphism. Therefore, the primary research objective of this study was to determine whether South African SMMEs' limited utilisation of cash flow statements, as brought about by mimetic isomorphism, has an adverse influence on their business decision making in a theoretical dispensation. This study was non-empirical and qualitative and made use of an online desktop review approach by scrutinising secondary data to, in turn, develop propositions for further empirical testing. From the research conducted it appears that South African SMMEs’ limited utilisation of cash flow statements may adversely influence business decision making within these business entities, at least in a theoretical sense.

Eskom Limited Holdings (EHL), South Africa's primary electricity supplier, is mandated to provide... more Eskom Limited Holdings (EHL), South Africa's primary electricity supplier, is mandated to provide electricity to the country and its citizens. After South Africa moved into an era of Democracy, the demand for electricity exponentially increased. To keep up with the increased demand for electricity, EHL embarked on various projects to expand and maintain infrastructure. Unfortunately, the demand for electricity outgrew the supply thereof. This led to the establishment of the National Energy Regulator (NERSA); a body responsible for, inter alia, considering applications of Independent Power Producers (IPPs) and regulating prices and tariffs of electricity. Due to socioeconomic reasons, IPPs could not provide additional electricity supplies, resulting in EHL implementing load shedding. In addition, EHL, over the years, accumulated an astronomical debt that has not significantly decreased over the past decade. To sustain itself, and fund its relevant projects, it has successfully applied at NERSA to increase electricity prices on numerous occasions. Considering that EHL charges among the highest prices for electricity in the world, this study placed emphasis on theoretically investigating these electricity price increases, from a residential perspective. This study was non-empirical, exploratory and entailed qualitative research in the form of online desktop research. Stemming from the research conducted, it becomes apparent that further residential electricity price increases enforced by EHL will have dire consequences for the South African economy.

In South Africa, universities offer qualifications to eligible students for them to graduate. For... more In South Africa, universities offer qualifications to eligible students for them to graduate. For universities to operate, academic staff are appointed to instruct and/or to conduct research. Considering the non-conducive South African economic landscape, it is not surprising that South African universities have started to place focus on second stream income generation and third stream income generation, which includes the generation of government subsidy income for published Department of Higher Education and Training (DHET) accredited research outputs. Notwithstanding the above, research suggests that South African universities have tasked academic staff with excessive teaching and learning workloads which makes it difficult for them to contribute to the overall research productivity of these institutions. This online desktop study ascertained whether the research productivity of South African universities (operating in the Western Cape) are adversely affected by excessive student enrollments, prior to COVID-19. The foregoing may cause stringent teaching and learning workloads on academic staff. From the research conducted, it appears that at least two South African universities made use of a balanced approach to appoint academic staff that are solely responsible for conducting research; appoint academic staff that are solely responsible for instructing; appointing academic staff that are responsible for conducting research and to instruct. Where such a balanced approach was followed, it yielded reasonably calculated student to academic staff ratios and calculated accredited output per academic staff member ratios.

The socioeconomic significance of Small, Medium and Micro Enterprises (SMMEs) to the South Africa... more The socioeconomic significance of Small, Medium and Micro Enterprises (SMMEs) to the South African economy cannot be overstated. Although South African SMMEs assist the economy with alleviating poverty, boosting the national economy, and creating jobs, they are reported to have very weak sustainability rates with 75% of these business entities failing after operating for less than three years. Among the reasons for the latter dispensation is the volatile supply of electricity (load shedding). Since most South African SMMEs are reliant on electricity to operate, this study aimed to theoretically investigate the influence which load shedding has on the profitability, liquidity, solvency and efficiency of these entities. This non-empirical, exploratory student constituted a conceptual paper. From the research conducted, it became evident that the profitability, liquidity, efficiency, and solvency of South African SMMEs are adversely influenced by load shedding.

Social Sciences Research Network, 2020

During the first three months of 2020, the world was struck by the COVID-19 global pandemic. This... more During the first three months of 2020, the world was struck by the COVID-19 global pandemic. This resulted in governments around the world to adopt interventions aimed at containing and mitigating outbreaks of COVID-19. In a South African dispensation, the national government followed suit with the rest of the world which led to the halting and/or slowing-down of economic operations, particularly after enforcing a national lockdown. The foregoing resulted in the cancellation and/or postponement of events, including that of annual sport events (ASEs). Notwithstanding the South African President's acknowledgement of potential economic shrinkage due to the COVID-19 pandemic, this study aims to explore the possible socioeconomic influences that forced cancellations of four selected ASEs might have on the country, albeit from a theoretical vantage point. This conceptual study was non-empirical and exploratory in nature; utilising a qualitative research approach. An extensive literature review was conducted which resulted in the analysing of secondary data, allowing for the study to fall within the interpretivist research paradigm. Considering the trends noted, it is highly probable that the forced cancellations of the selected four ASEs will have a significant adverse influence on South Africa, particularly from a socioeconomic stance. As such, this study lays a framework for future empirical investigations pertaining to inter alia the exact adverse socioeconomic influences of forced ASE cancellations due to COVID-19.

Social Sciences Research Network, 2020

In a South African dispensation, Small, Medium and Micro Enterprises (SMMEs) significantly contri... more In a South African dispensation, Small, Medium and Micro Enterprises (SMMEs) significantly contribute towards the attainment of three socio-economic objectives, namely that of job creation, poverty alleviation, and advancing the national economy. Despite the latter, research showed that up to 75% of South African SMMEs fail after being in operation for three years. More often than not, the blame for the foregoing dispensation is placed on an unconducive economic environment however this was before the Coronavirus 2019 (COVID-19) pandemic. From February 2020, the South African government put measures in place to contain and/or eradicate the spreading of COVID-19. One of these measures was a “national lockdown” that prohibited the trading of non-essential goods and the rendering of non-essential services (from 26 March 2020 to 30 April 2020). Though noble, the reality at play is that the “national lockdown” caused national economic activities to come to a halt which, in turn, resulted in the temporary closure of many South African SMMEs. This is particularly the case despite national government’s initiatives put in place to assist SMMEs to remain afloat during the “national lockdown”. With South Africa having no choice but to embrace the fourth industrial revolution, like all other countries, this working paper addresses how South African SMMEs’ sustainability can be aided post-COVID-19. Non-empirical research was conducted taking into account a qualitative research methodology, namely a literature review. From the research conducted, it appears that South African SMMEs have no choice but to embrace the fourth industrial revolution while considering aspects of Society 5.0.

Social Sciences Research Network, 2020

Small Medium and Micro Enterprises (SMMEs) play a significant role in the socioeconomic stimulati... more Small Medium and Micro Enterprises (SMMEs) play a significant role in the socioeconomic stimulation of South Africa. Particularly, South African SMMEs are believed to contribute around 50% to the national Gross Domestic Product (GDP) while simultaneously employing up to 80% of the national workforce. Prior research does however suggest that these business entities have among the worst sustainability rates in the world as up to 75% fail after being in operation for three years. A probable reason for the latter dispensation is the non-management of economic factors, one of which is that of Taxation. Taxation is a mandatory obligation imposed on citizens of a country to fund state expenditure. For this working paper, Customs and Excise Taxation is focused on; Taxation that is levied on goods and/or services that are hazardous to both human-and environmental health and wellness. Over the years, Customs and Excise Taxation has not only been imposed on tobacco products, alcoholic products and plastic bags but have also increased year-on-year, to date. As such, the perception was formulated by the author that the sustainability of South African (retail) SMMEs, especially those who sell tobacco products, alcoholic products and plastic bags, are adversely affected by the year-on-year increases of Customs and Excise Taxation. The primary objective of this working paper is to ascertain whether the perception formulated shows truth, in theory. This working paper therefore takes on a non-empirical, exploratory approach that makes use of a qualitative research methodology. Stemming from the findings, thus far, it appears that Customs and Excise Taxation adversely influences the sustainability of South African SMMEs that sell tobacco products, alcoholic products and plastic bags.

Social Sciences Research Network, 2020

South African higher education institutions (HEIs) are mandated to offer qualifications to studen... more South African higher education institutions (HEIs) are mandated to offer qualifications to students with the intent to graduate. For every graduate produced, HEIs receive subsidy income from the South African Department of Higher Education and Training (DHET). Apart from offering undergraduate qualifications, most South African HEIs prioritise research by offering postgraduate qualifications and/or encouraging publication of DHET accredited research outputs. This is the case since DHET subsidy income is generated for every postgraduate alumna produced; every DHET accredited research output generated. The concept of research collaboration and networking (RECON) assists with research productivity (the generation of research outputs) and thus, it is not surprising that it is endorsed by HEIs around the globe. When taking into account the increased research productivity by South African HEIs over the years, it is probable that it may be attributable to their endorsement of RECON, at least in a theoretical dispensation. As such, non-empirical, exploratory research was conducted; taking on the form of a literature review. From the research conducted, it was found that South African HEIs that showed increases in their research productivity endorsed RECON; providing a platform for empirically investigating the influence of RECON endorsement on research productivity in South African HEIs.

Social Sciences Research Network, 2020

In March 2020, the CoronaVirus Disease 2019 (COVID-19) was identified as a Public Health Emergenc... more In March 2020, the CoronaVirus Disease 2019 (COVID-19) was identified as a Public Health Emergency. This led to economic disruptions of various countries around the globe either by slowing down or by halting economic activities. These disruptions were induced by measures introduced by world governments such as enforcing prohibitions on travelling (nationally and internationally) and limiting social contact. One industry directly impacted by these imposed measures is that of the Tourism and Events industry, particularly through the forced cancellations and/or postponements of events. In a South African dispensation, the Tourism and Events industry is a major contributor to the national economy and, taking into account the forced cancellations and/or postponements of events, it is highly probable that COVID-19 will have an adverse influence on the South African economy. For this study, the primary objective was to theoretically ascertain the influence of forced cancellations of four jewel events, amidst COVID-19, on the economy of the Western Cape (South Africa). Exploratory research was conducted with a non-empirical approach, while simultaneously utilising a qualitative research methodology. From the research conducted, it appears that the forced cancellations of four jewel events, due to COVID-19, will have dire repercussions on the Western Cape economy.

Expert Journal of Business and Management, 2020

During the mid-1990s the South African government formally recognised Small, Medium and Micro Ent... more During the mid-1990s the South African government formally recognised Small, Medium and Micro Enterprises (SMMEs) operating in the country, for the first time, through the publication of the National Small Business Act No. 102 of 1996. Through this legislation, South African SMMEs were tasked to assist with the attainment of three core socioeconomic objectives, namely the reduction of unemployment, the mitigation of poverty and the equal distribution of wealth. After more than two decades it appears that South African SMMEs are not achieving the foregoing three socioeconomic objectives; simultaneously being cited as having among the worst failure rates in the world. Prior research found that this dispensation is largely attributable to the non-management of economic factors which, in turn, led to the realisation of risks. To assist with the management of economic factors and related risks, a sound system of internal control should be used. Unfortunately, despite the existence of various internal control frameworks, South African SMMEs do not deploy sound systems of internal control; ultimately resulting in their demise. The objective of this study was therefore to propose an internal control framework that can assist South African SMMEs to implement adequate and effective internal control systems to, in turn, fortify their sustainability. This study was non-empirical in nature, exploratory and took on the form of a literature review. Stemming from the research conducted the Sustenance framework was developed as an artefact hypothesis for adoption by South African SMMEs and further empirical testing.

Expert Journal of Business and Management, 2024

2023 Southern African Accounting Association Biennial International Conference Proceedings 28-30 June, 2023

Originality/Value: The study provides new perspectives on
phenomena which can be tested through empirical research.

Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts relat... more Using the research of David Chaum, Suart Haber, Scott Stornetta, and Nick Szabo on concepts related to Blockchain Technology (BT) as foundation, an unknown person, under the pseudonym "Satoshi Nakamoto", invented the first blockchain network which supported Bitcoin (BTC), the first-ever cryptocurrency, in 2008. With the passing of time, BTC gained popularity, and, in recent times, it was declared as a legal tender of El Salvador. Since the invention of BTC, various industries have started to see the value of BT, leading to relevant uptake and the creation of more crypto assets (e.g. Dogecoin, Litecoin and Ethereum). Though research suggests that BT can serve as a vital tool that promotes better financial inclusionespecially in developing countries-BT is often met with significant resistance due to discrepancies between its value in use and its value in exchange. Notwithstanding the foregoing, this study was conducted to ascertain the feasibility of BT in Zimbabwe, as a tool to promote financial inclusion. To achieve the study's objective, non-empirical, exploratory research was conducted that took on the form of an online desktop review. From the research conducted, it appears that BT is a feasible tool that can curb financial inclusion problems, particularly in Zimbabweat least in a theoretical dispensation.

Social Sciences Research Network, 2020

Expert Journal of Business and Management, 2020

Managing Higher Education and Enterprises in Developing Countries Beyond COVID-19: Proceedings of the 9th International Conference on Business and Management Dynamics, 2024

Small, Medium and Micro Enterprises (SMMEs) are major socioeconomic contributors globally. In Sou... more Small, Medium and Micro Enterprises (SMMEs) are major socioeconomic
contributors globally. In South Africa, these business entities supply roughly 50% towards the national Gross Domestic Product, and employment opportunities for at least 60% of the national workforce. Unfortunately, research shows that South African SMMEs have among the highest failure rates in the world, with approximately 75% failing after operating for only three years. In 1965, Arthur Stinchcombe considered the high risk of SMME failure and developed a theory called the liability of newness, where all possible reasons for it can fit into four distinct categories. Even though this theory is older than a half-century, within the
ambit of this study, the primary objective was to ascertain the relevance of the liability of newness in a post-COVID-19 South African SMME dispensation. Nonempirical, qualitative, exploratory research was conducted through an online desktop review to achieve the latter. From the research conducted, it became apparent that although the liability of newness is still relevant in a post-COVID-19 South African dispensation, two categories appear to be more relevant, at least theoretically speaking.

Applied Accounting is tailored to meet the needs of students taking a first-year course in Financ... more Applied Accounting is tailored to meet the needs of students taking a first-year course in Financial Accounting as part of a Higher Certificate in Accounting or a Diploma in Accounting (or equivalent) in terms of both the curriculum covered and the approach toward teaching and learning.

Principles of Business Management third edition is a foundational text that provides a solid theo... more Principles of Business Management third edition is a foundational text that provides a solid theoretical grounding in general management principles such as leadership, motivation, and control. It emphasizes management functions such as marketing, finance, operations management, and supply chain management, and gives attention to the entrepreneurial process. The textbook also covers topical issues such as ethics in management

Bruwer, J-P & Holtzhausen, D. 2014. Accounting for non-accountants. Cape Town: Oxford University ... more Bruwer, J-P & Holtzhausen, D. 2014. Accounting for non-accountants. Cape Town: Oxford University Press Southern Africa.

Written in a student-friendly style, Accounting for non-Accountants offers a to-the-point explanation of accounting which helps students retain core concepts.

> Each chapter contains an opening practical example which illustrates the concepts to be introduced in the chapter.

>Worked examples include an accounting calculation accompanied by an explanation on how students are to approach it.

> Solutions to the worked examples guide students through the problem in a step-by-step manner and help them recognise when a particular technique is appropriate or inappropriate.

>Practical activities offer real-life examples of what an accountant might be expected to do in the workplace, such as writing memos, issuing invoices and writing out real stock cards, allowing students to apply the theory learnt in the chapter.

> Basic definitions reinforce concepts.

> End-of-chapter questions provide practice.

Suitable for Accounting for Non-Accountants courses in a wide range of National Diploma programmes including ND: Entrepreneurship, ND: Office and Management Technology, ND: Marketing, ND: Management, ND: Retail Business Management, ND Human Resource Management.

Go to http://www.oxford.co.za/catalogue/book/9780199047192-accounting-for-non-accountants#.VJWR_cSDsA for more information on the full text of this research output.

Beneke J., Corbishley, K., Frazer, M., Pentz, C., Venter, P & Bruwer, J-P. 2014. Retail Managemen... more Beneke J., Corbishley, K., Frazer, M., Pentz, C., Venter, P & Bruwer, J-P. 2014. Retail Management: A South African Perspective. Cape Town: Oxford University Press.

How do retailers plan for today's changing retail environment? How do retailers adapt to the rapid changes brought about by technological developments and social media? What are the key retail management concepts needed to make informed business choices? Retail Management grapples with these questions, and provides comprehensive coverage of retailing within the South African market. It looks at traditional retailing theory and is closely aligned to the Wholesale and Retail SETA curriculum. This book is suitable for students who are studying a National Diploma in Retail Management, as well as those who are studying the subject as part of a degree in Marketing or Business Management.

Go to http://books.google.co.za/books/about/Retail_Management.html?id=2G2BoAEACAAJ&redir_esc=y for more information on the full text of this research output.

Although post-COVID-19 failure rates of RSA SMMES are still unknown, but are anticipated to be wo... more Although post-COVID-19 failure rates of RSA SMMES are still unknown, but are anticipated to be worse than pre-COVID-19 failure rates. Introduction (continued)  The failure rate of RSA SMMEs are generally blamed on inter alia economic factors, technological factors, social factors, and political factors.  Even though extensive research has been conducted on these factors, the status quo surrounding RSA SMME failure rates remain the same.  One factor that has not received much attention is that of the governance in RSA SMMEs. Research problem  "Any business is a vivid and clear reflection of its management"-Michael Gerber  Governance in a RSA SMME dispensation is a nascent topic.  Considering the high RSA SMME failure rate, it may therefore be the case that internal stakeholders of RSA SMMEs regard governance as not important. Primary objective  This study aimed to determine the influence of governance in a RSA SMME dispensation on these businesses' economic sustianbility, from an internal stakeholder perspective.

The decision of visitors to attend an event is influenced by an array of aspects. Two major aspec... more The decision of visitors to attend an event is influenced by an array of aspects. Two major aspects that greatly contribute towards the latter are that of 1) visitor experience, and 2) visitor satisfaction. Although research shows that there is a relationship among the number of visitations, visitor experience and visitor satisfaction, no research exists on how these phenomena relate to one another in a horseracing event dispensation. In core, horseracing events date back to Ancient Greek and Roman times, and its visitors are generally believed to be repeat visitors. To this end, this study aimed to theoretically investigate the relationship among event visitations, event visitor experience and event visitor satisfaction in a horseracing dispensation. This non-empirical study was exploratory in nature and took on the form of an online desktop review. From the research conducted, 18 hypotheses were developed for further empirical testing.

International Conference on Business and Management Dynamics, 2019

Small, Medium and Micro Enterprises (SMMEs) are regarded as significant drivers of economies arou... more Small, Medium and Micro Enterprises (SMMEs) are regarded as significant drivers of economies around the globe. In a South African dispensation, the foregoing is justified by statistics that these business entities contribute approximately 50% to the national GDP while simultaneously providing employment opportunities to an estimated 60% of the national workforce. Unfortunately academic literature suggests that South African SMMEs have among the worst sustainability-rates in the world with as much as 75% of these business entities failing after being in operation for only three years. According to previous studies, responsibility for the latter situation can be pinned on unmanaged economic factors, stemming from an unconducive economic environment. One manner in which economic factors can be managed is through means of implementing sound internal control activities – one of which is document usage with the main intent to keep an audit trail of transactions which have taken place. For this study, a non-empirical approach was followed whereby a literature review was conducted with the main intent to formulate a hypothesis pertaining to the influence of document usage on SMME sustainability. Stemming from the literature reviewed, it was found that document usage, as internal control activity, may positively influence the sustainability of SMMEs.

Around the globe, Small, Medium and Micro Enterprises (SMMEs) have proved to be of socio-economic... more Around the globe, Small, Medium and Micro Enterprises (SMMEs) have proved to be of socio-economic importance, particularly with the creation of employment opportunities and the equal dissemination of wealth. In South Africa, SMMEs are regarded as the heart of the economy and their contributions to the national economy have resulted in policy-makers, over the years, to view them as a solution to an array of socio-economic problems. Despite the importance of South African SMMEs, it has been reported that they have failure rates which are believed to be among the highest in the world. Various studies have pinned the causes of the high South African SMME failure rate on poor management, specifically, that of risk management. Unfortunately little has been done to mitigate the failure rate of these business entities. Scholarly literature suspects that South African SMMEs make use of customised risk management practices which are believed to fall short when compared to formal risk management practices they ought to make use of. As such, for this study, the focus was placed on comparing current risk management initiatives of South African SMMEs against the Committee of Sponsoring Organisations of the Treadway Commission (COSO) Enterprise Risk Management (ERM) framework, all with the intent to determine alignment. Survey research was conducted whereby primary quantitative data were gleaned from 116 South African SMME members of management. From the results, it becomes apparent that although the risk management initiatives used by South African SMMEs are related to the COSO ERM framework, they are aligned with this framework. Despite this, the possibility exists that sampled SMMEs made use of risk management initiatives for the sake of just having such initiatives – thereby having an adverse influence on these business entities’ overall sustainability.

HCT Transformative Business Models Conference, 2019

Small, Medium and Micro Enterprises (SMMEs) play a significant role in the stimulation of economi... more Small, Medium and Micro Enterprises (SMMEs) play a significant role in the stimulation of economies around the globe. In South Africa, though SMMEs add significant socio-economic value to the national economy, approximately 75 per cent of these business entities fail after being in existence for less than four years. Among the economic factors which have been highlighted to adversely affect the sustainability of these business entities is the lack of scarce skills – in particular, that of critical innovation skills. The objective of this study was to ascertain whether critical innovation skills had any statistically significant influence on the perceived profitability of South African SMMEs. Empirical research, exploratory research, and survey research were conducted in this quantitative research study whereby 387 responses were received from South African SMME management who had to adhere to relevant delineation criteria. Based on the results, the critical innovation skills of management of sampled South African SMMEs did not have any statistically significant influence on the perceived profitability of their respective business entities.

Small, Medium and Micro Enterprises (SMMEs) play a significant role in the stimulation of economi... more Small, Medium and Micro Enterprises (SMMEs) play a significant role in the stimulation of economies around the globe. In South Africa, though SMMEs add significant socio-economic value to the national economy, approximately 75 per cent of these business entities fail after being in existence for less than four years. Among the economic factors which have been highlighted to adversely affect the sustainability of these business entities is the lack of scarce skills – in particular, that of critical innovation skills. The objective of this study was to ascertain whether critical innovation skills had any statistically significant influence on the perceived profitability of South African SMMEs. Empirical research, exploratory research, and survey research were conducted in this quantitative research study whereby 387 responses were received from South African SMME management who had to adhere to relevant delineation criteria. Based on the results, the critical innovation skills of the management of sampled South African SMMEs did not have any statistically significant influence on the perceived profitability of their respective business entities.

In economies around the globe, Small Medium and Micro Enterprises (SMMEs) are regarded as key dri... more In economies around the globe, Small Medium and Micro Enterprises (SMMEs) are regarded as key drivers of economic growth and development. In South Africa, it is no different as these business entities are commended for the socio-economic value they add to the South African economy. Notwithstanding the foregoing, South African SMMEs are believed to have one of the highest failure rates in the world with approximately 75% failing after being in operation for less than four years. According to previous research one probable reason for the latter dispensation is these business entities’ non-management of economic factors – those factors which cultivate a myriad of risks; one of which is shrinkage risk. Failure to manage shrinkage risk may have dire consequences on the sustainability of any trading business entity however scholarly literature suggests that South African SMMEs make use of inadequate and/or ineffective risk management initiatives. As such, this study aimed to establish how effective South African SMMEs’ shrinkage risk management initiatives are. This study was empirical in nature and fell within the positivistic research paradigm and data were collected from 56 members of management of South African SMMEs. Stemming from the results, although sampled South African SMMEs had limited exposure to shrinkage risks their shrinkage risk management initiatives were found to be ineffective.

Since the late 1980s, many business entities around the globe have fortified their overall sustai... more Since the late 1980s, many business entities around the globe have fortified their overall sustainability by making use of internal control systems. These systems are predominantly based on the COSO Integrated Internal Control Framework, and have the main responsibility to provide reasonable assurance to management that relevant business objectives will be attained in the foreseeable future. In a South African dispensation, previous studies show that Small, Medium and Micro Enterprises (SMMEs) – comprising 90% of all operational business entities in the country – make use of customised internal control systems which do not add substantial value in the mitigation of risks. Taking into account that 70% of South African SMMEs fail after being in operation for only four years, it becomes apparent why these business entities are believed to have one of the worst (financial) sustainability rates in the world. One manner in which business sustainability can be reasonably fortified is by enhancing internal control – by deploying a sound internal control system. A sound system of internal control comprises five elements, one of which is internal control activities. For this study empirical research was conducted to determine whether independent checks, as a component of internal control activities, evident in South African SMMEs had a positive influence on these business entities’ perceived financial sustainability. Stemming from the results it was found that there was an association between the two phenomena, but they were not statistically significant.

Even though Small, Medium and Micro Enterprises (SMMEs) have added widespread socio-economic valu... more Even though Small, Medium and Micro Enterprises (SMMEs) have added widespread socio-economic value to the South African economy over the years, the literature indicate that a large proportion of these business entities fail within their first three years of existence. Furthermore, the South African economy has shrunk by 2.3% between July 2015 and April 2016, making the failure of SMMEs an even more serious matter. One of the potential weaknesses that contribute to the failure of SMMEs is the lack of a proper control system – as affected by managerial conduct, as well as the inherent efficiency and/or effectiveness of these systems. This study was conducted to determine whether there exists an empirical relationship between the implemented internal control activities and the managerial conduct in South African SMMEs, and the economic sustainability of these business entities.

Many of Small, Medium and Micro Enterprises (SMME) related research studies show that access to f... more Many of Small, Medium and Micro Enterprises (SMME) related research studies show that access to finance is a major factor which limits the overall growth of these business entities. Notwithstanding the aforesaid, it is not clear if this is due to inter alia, the limited availability of financing opportunities, SMMEs’ ability to access financing opportunities, SMME management’s limited knowledge about available financing opportunities, or SMME management’s limited general knowledge to obtain and/or abilities to secure financing opportunities. Taking into account that SMMEs represent approximately 90% of all existing business entities in South Africa, it is essential that these business entities need to become sustainable to positively stimulate the national economy. For this research study the barrier of “limited access to financing opportunities” was explored. In order to identify how to overcome this barrier, qualitative research was conducted whereby data were collected from management of financial institutions and independent experts. The findings provide insight that access to finance may not be the only growth obstacle for small retailers in South Africa, but is a serious concern as access to financing opportunities for South African small retailers is still limited. Some of the major reasons for this were identified as bank regulations, retailers’ general financial knowledge and retailers’ attitude towards growth. These reasons, among others, are discussed in more depth in this paper.

Schmidt, H., Mason, R., Bruwer, J-P. & Aspeling, J. 2016. Exploratory Study of Finance Accessibility for Small Retailers: The
Financial Institutions’ View. Mbali Conference, University of Zululand, 6 July 2016.

Bruwer, J-P, Masama, B., Mgidi, A., Myezo, M., Nqayi, P., Nzuza, N., Phangwa, M., Sibanyoni, S. &... more Bruwer, J-P, Masama, B., Mgidi, A., Myezo, M., Nqayi, P., Nzuza, N., Phangwa, M., Sibanyoni, S. & Va, N. 2013. The need for a customised risk management framework for small enterprises Southern African Accounting Association: Conference Proceedings. 26 June 2013.

South African Small Medium and Micro Enterprises (SMMEs) have had the primary objectives to contribute towards the advancement of the national economy, the alleviation of poverty, the distribution of wealth and the reduction of unemployment since before 1996. In core these entities contribute toward approximately 30% of the national Gross Domestic Product (GDP) while also being responsible for an estimated 80% of all local employment opportunities in the country. Unfortunately these entities are not achieving the ideal objectives imposed on them by Government since well over 75% of SMMEs have been reported to fail within their first five years of existence. The sustainability-rate of these entities is believed to stem from economic factors which, in turn, influence small business‘ ability to achieve their respective goals (customised objectives). In order to mitigate the influence of economic factors, it is important for a business to have sound risk management procedures in place. The main objective of this paper was to examine to what extent risk management techniques are being used by non-franchised fast food small enterprises in Cape Town, with the main intention to establish whether the current utilisation of risk management techniques had a direct influence on the way these entities manage the influence of economic factors. The study used quantitative research methods, and data were collected from 38 small enterprise leaders (i.e. owners and managers), all of whom had to adhere to a set of pre-determined delineation criteria. All data collected were thoroughly analysed through means of descriptive statistics. It was found that respondents did make use of certain risk management techniques (informally) to a certain extent however when compared to major formal‘ risk management frameworks (specifically that of the Enterprise Risk Management framework), it was found that these entities‘ current sustainability could be drastically improved, specifically by adopting a customised risk management framework.

Bruwer, J-P. 2012. The effect of financial education on small business success: The case of busin... more Bruwer, J-P. 2012. The effect of financial education on small business success: The case of business owners and managers operating in the Fast Moving Consumer Goods industry in the Cape Metropole. Southern African Accounting Association. 7 September 2012.

According to Kiyosaki and Letcher (2003), an estimated 90% of the global population is regarded as ‘active income’ earners (people whom actively work for money - includes individuals that are both employees and self-employed) as opposed to 10% of the global population that is regarded as ‘passive income’ earners (people whom let money work for them). The South African population is approximated by Indexmundi (2012), at 49,109,110 citizens (July 2010), while Pitman (2010), avers that the national entrepreneurial activity (percentage of the population that are actively involved in entrepreneurial activities) stood at 7.8% during late 2010. This leads to the estimation of around 3,830,511 small businesses that existed in South Africa at the start of 2011. It is disconcerting that 70% entrepreneurial enterprises’ ‘maximum expected life’ was 5 years in 2010 (Olawale and Garwe, 2010), and in more recent times, this phenomenon has not changed for the better. The author of this paper was of the opinion that the phenomenon of owners and managers of SMMEs with limited financial education (based on the foundations of Kiyosaki and Letcher), were not likely to be successful in the long term. This empirical research was conducted on 248 small businesses which traded in the Fast Moving Consumer Goods industry , and operated in the Cape Metropole area during September 2011. All data gleaned were analysed accordingly and conclusions were made.

Bruwer, J-P. & Rudman, S. 2010. How to manage a successful business. Dental CPD Session (Stellenb... more Bruwer, J-P. & Rudman, S. 2010. How to manage a successful business. Dental CPD Session (Stellenbosch – Tellematix Building). 15 November 2010.

Session presented to Dentists for a Dental CPD Session at Stellenbosch.

Although South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the... more Although South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the stimulation of the national economy, previous research studies show that these business entities have severe sustainability problems as approximately 75% of these business entities fail after being in operation for only three years. The latter dispensation is pinned on the belief that South African SMMEs make use of inadequate and/or ineffective internal control systems. Taking into account that a system of internal control comprises five inter-related elements, as well as the fact that management is responsible for the internal control in their respective business entities, this research study placed focus on determining the relationship which exist between the managerial conduct of management and the internal control activities evident in South African fast-moving consumer goods (FMCGs) SMMEs. In order to achieve the latter, two literature reviews were conducted (see Chapter 2 and Chapter 3) and, in turn, quantitative data were collected through a questionnaire and analysed accordingly through both descriptive statistics and inferential statistics (see Chapter 5). Based on the analysed data, a very weak negative statistically significant relationship was identified between the managerial conduct of management and the internal control activities evident in South African FMCG SMMEs. Regardless of the very weak negative statistically significant identified relationship, the results vindicate the importance of appropriate managerial conduct, as well as adequate and effective internal control activities. Stemming from this, a new proposed framework (Control Legacy-K Framework) was developed which South African FMCG SMMEs can implement to help enhance their overall sustainability which, in turn, can help them fortify their continuation rate in the foreseeable future (see Chapter 6).

Bruwer, J-P. 2010. Sustainability of South African FMCG SMME retail businesses in the Cape Penins... more Bruwer, J-P. 2010. Sustainability of South African FMCG SMME retail businesses in the Cape Peninsula. Dissertation submitted in complete fulfilment of a MTech: Internal Auditing. Cape Peninsula University of Technology.

The concept of Small Medium and Micro Enterprises (SMMEs) was created and implemented by the South African Government in an attempt to improve the economy of South Africa, reducing the unemployment rate and eliminating poverty. As a basic objective, SMMEs strive toward sustainability, however in recent years sustainability is at an all time low as substantial a number of these businesses fail to become viable entities. Popular literature show that Fast Moving Consumer Goods (FMCG) retail SMMEs make ineffective use of their accounting resources, resulting in them making critical business decisions without understanding and interpreting their financial performance or financial positions. These decisions have a ‘toxic’ affect on their business sustainability and as a result, it is perceived that these SMMEs make inefficient use of financial performance measures. The key objective of this research is to establish what financial performance measures sourced from accounting resources are regarded as being critical for the sustainability of FMCG retail SMMEs during the current dispensation of an economic depression in South Africa. To achieve the above dispensation, applied research will be used using ‘action research’ as the primary research paradigm supported by questionnaires for the purpose of data analysis, results of which were analysed using descriptive and inferential statistics. Recommendations culminate from the research to mitigate the research problem.

Go to http://digitalknowledge.cput.ac.za/jspui/bitstream/11189/1026/1/Bruwer_JP_MTech_Sustainability%20of%20South%20African.pdf for a copy of the full text of this research output.

Class notes speaking to the research design, methodology and methods of a research study.

Class notes speaking to the difference between a research topic, title and problem. Additional in... more Class notes speaking to the difference between a research topic, title and problem. Additional information is also provided on how to come up with a suitable research topic, title and problem..

Class notes speaking to the introduction of research and its importance.

Class notes speaking to the concept of a literature review (what it entails) and how academic wri... more Class notes speaking to the concept of a literature review (what it entails) and how academic writing works.

When writing any document for research purposes, you need to embrace Academic English.

In this teaching document, the following is covered: > What is research > The body of knowledge ... more In this teaching document, the following is covered:

> What is research
> The body of knowledge
> Conclusion

In this teaching document, the following is covered: > Understanding the term "research design" ... more In this teaching document, the following is covered:

> Understanding the term "research design"
> Research design explained
> Understanding the term "research methodology"
> Research methodology explained
> Understanding the term "research method"
> Research methods explained
> Ethical considerations
> Conclusion

In this teaching document, the following is covered: > Understanding the term "niche area" > The... more In this teaching document, the following is covered:

> Understanding the term "niche area"
> The research topic
> The research title
> Conceptualising the above
> The research problem
> The research journey
> Conclusion

In this teaching document, the following is covered: > Understanding the term "literature review... more In this teaching document, the following is covered:

> Understanding the term "literature review"
> Starting the literature review.
> Literature review sources
> Understanding the term "academic writing"
> Applying academic writing
> Things to avoid
> Conclusion

This document explains the fundamentals of the concepts 'research design' and 'research methodolo... more This document explains the fundamentals of the concepts 'research design' and 'research methodology'.

This document explains the difference between a research topic, research title and research problem.

This document explains the fundamentals of how to conduct a literature review and covers the basi... more This document explains the fundamentals of how to conduct a literature review and covers the basics of academic writing.

This document explains the fundamentals of research methodology.

Social Science Research Network, 2020