http://hdl.handle.net/11189/5178 2026-08-12T23:01:09Z 2026-08-12T23:01:09Z Bruwer, Juan-Pierre van Den Berg, A http://hdl.handle.net/11189/5632 2018-06-07T08:05:45Z 2017-01-01T00:00:00Z

Title: The conduciveness of the South African economic environment and small, medium and micro enterprise sustainability: a literature review Authors: Bruwer, Juan-Pierre; van Den Berg, A Abstract: Since the early 1980s Small, Medium and Micro Enterprises (SMMEs) have been regarded as the driving forces of both developing and developed economies around the world. In a South African dispensation, SMMEs are responsible for adding imperative socio-economic value to the country, particularly in terms of eradicating poverty and diminishing unemployment levels. By doing so, these business entities are believed to contribute at least 50% to the national Gross Domestic Product. Albeit the aforementioned, previous research studies report that up to 75% of South African SMMEs fail after being in existence for only 42 months. Though the latter dispensation has been blamed on many economic factors, over the years the sustainability of South African SMMEs has not improved to a great extent. In order to provide insight on the latter dispensation, this literature review paper was conducted to ultimately formulate two hypotheses for further empirical testing.

2017-01-01T00:00:00Z Bruwer, Juan-Pierré Holtzhausen, Dion http://hdl.handle.net/11189/5189 2020-06-22T09:58:34Z 2014-01-01T00:00:00Z

Title: Accounting for non-accountants Authors: Bruwer, Juan-Pierré; Holtzhausen, Dion Abstract: Written in a student-friendly style, Accounting for non-Accountants offers a to-the-point explanation of accounting which helps students retain core concepts.

2014-01-01T00:00:00Z Abdurahman, Mogamad Ridhaa Addinall, Juriata Chandler, Edroy Daniels, Natasha English, Lauren Green, Jacorene Shade, Zeenat Bruwer, Juan-Pierré http://hdl.handle.net/11189/5158 2020-06-22T10:14:54Z 2012-01-01T00:00:00Z

Title: Utilisation of budgets in clothing small medium and micro enterprises (SMMEs) within the Cape Metropole Authors: Abdurahman, Mogamad Ridhaa; Addinall, Juriata; Chandler, Edroy; Daniels, Natasha; English, Lauren; Green, Jacorene; Shade, Zeenat; Bruwer, Juan-Pierré Abstract: According to popular literature, the risk of business failure is described as high amongst small medium and micro enterprises (SMMEs), especially considering that businesses constantly deal with future uncertainties. These uncertainties are amplified by the constant threat of yet another recession looming in the future. Considering that each business owner’s main objective is to generate profits for growth, failure to plan for future endeavours may compromise the goals of the business; which often leads to financial disaster. Budgeting, however, is an important factor for consistency and growth in any business, however, the perception was formed that SMMEs do not make adequate use of budgets in order to make effective decisions. The main objective of this study was to determine to what extent SMMEs make adequate use of budgets to make effective business decisions. This empirical research study was regarded as descriptive research and fell within the ambit of the positivistic research paradigm. The study was also regarded as quantitative in nature and data was collected by means of distributing 30 questionnaires to owners and/or managers of clothing SMMEs in the Cape Metropole. The sampling method chosen was non-random sampling, specifically purposive sampling, with the main intention to obtain rich data. All respondents were assured of confidentiality and anonymity, and all responses were voluntary in nature. Relevant findings were made from descriptive statistics, which were followed by recommendations, which aimed to mitigate and/or solve the identified research problem. A final conclusion was also drawn on the aforementioned phenomenon.

2012-01-01T00:00:00Z De Jongh, H Martin, W Van der Merwe, A Redenlinghuis, J Kleinbooi, C Morris, D Fortuin, A Bruwer, Juan-Pierré http://hdl.handle.net/11189/5155 2020-06-23T13:14:07Z 2012-01-01T00:00:00Z

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-Pierré 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.

2012-01-01T00:00:00Z