Please use this identifier to cite or link to this item: http://hdl.handle.net/11189/5155
Title: The utilisation of adequate internal controls in fast food SMMEs operating in the Cape Metropole.
Authors: De Jongh, H 
Martin, W 
Van Der Merwe, A 
Redenlinghuis, J 
Kleinbooi, C 
Morris, D 
Fortuin, A 
Bruwer, Juan-Pierre 
Keywords: Small medium and micro enterprises (SMMEs);Internal control;Risk management;Small medium and micro enterprises (SMMEs) survival
Issue Date: 2012
Publisher: Academic Journals
Source: De Jongh, H., Martin, W., Van Der Merwe, A., Redenlinghuis, J., Kleinbooi, C., Morris, D., Fortuin, A. & Bruwer, J.P. 2012. The utilisation of adequate internal controls in fast food SMMEs operating in the Cape Metropole. African Journal of Business Management, 6(31): 9092-9095.
Abstract: According to popular literature, South African small medium and micro enterprises (SMMEs), roughly contribute towards 50% of the South African gross domestic product and an estimated 60% of the total employment of the Country. In essence, these business entities are considered as the ‘heart’ to the South African economy, but unfortunately the current survival rate of these SMMEs leaves much to be desired. The current weak survival rate is believed to stem from both external- and internal economic factors. Essentially, the authors of this paper formed the perception that the effect of these economic factors can be limited if adequate internal control processes are put in place. Hence, the main objective of this study was to determine the extent to which SMMEs make adequate use of internal controls. This empirical research study was deemed as descriptive research, and fell within the ambit of the positivistic research paradigm. Quantitative research techniques were utilised by administering questionnaires to 30 SMMEs owners and/or managers whom actively operated within their businesses in the fast food industry. Non-random sampling (purposive sampling) was made use of with the main intention of obtaining rich data for the purpose of analyses. From the descriptive analyses, relevant findings were made and relevant recommendations and conclusions were made.
URI: http://dx.doi.org/10.5897/AJBM11.3101
http://hdl.handle.net/11189/5155
Appears in Collections:BUS - Journal Articles (not DHET subsidised)
Dr. Juan-Pierré Bruwer

Show full item record

Page view(s)

34
Last Week
0
Last month
0
checked on Apr 19, 2019

Download(s)

32
checked on Apr 19, 2019

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons