Scielo RSS <![CDATA[South African Journal of Economic and Management Sciences ]]> http://www.scielo.org.za/rss.php?pid=2222-343620180001&lang=es vol. 21 num. 1 lang. es <![CDATA[SciELO Logo]]> http://www.scielo.org.za/img/en/fbpelogp.gif http://www.scielo.org.za <![CDATA[<b>Bibliometric analysis of organisational culture using CiteSpace</b>]]> http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362018000100001&lng=es&nrm=iso&tlng=es BACKGROUND: As organisational culture plays an important role in forming a sustained competitive advantage, numerous studies about organisational culture have been completed. However, few studies have been conducted by analysing the references of publications with a visual pattern. Moreover, this subject has reached a certain degree of maturity; hence, a review that analyses the trends of organisational culture is urgent.AIM: The aim of this study was to provide broad information on organisational culture, including authors, journals, countries and references. In addition, the evolution of organisational culture is depicted and potential future research focuses are predicted.SETTING: Using the Web of Science as a data source, we captured 1479 publications in science citation index (SCI) and social science citation index (SSCI) from 2005 to 2016 with 63 682 corresponding references for analysis.METHODS: A bibliometric approach using CiteSpace software was applied to quantitatively and visually analyse organisational culture.RESULTS: 1) The USA is the most productive country followed by the UK and then Australia in terms of publication; (2) scholars are mainly focused on 'performance', 'innovation' and 'knowledge management' aspects; (3) most fundamental theories and frameworks were created from the 1980s to the 1990s; (4) the Journal of Business Ethics is the most appropriate journal for contributions, whereas the Academy of Management Review is suitable for scholars to do a literature review, construct a theoretical framework and develop a research design; and (5) future research on this field has been justified accordingly.CONCLUSION: These findings not only provide basic background knowledge about organisational culture for new researchers but also provide a framework for visual and quantitative research to management scholars and fill the gap between organisational culture and bibliometric analysis. <![CDATA[<b>A review of biodiversity reporting by the South African seafood industry</b>]]> http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362018000100002&lng=es&nrm=iso&tlng=es BACKGROUND: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth. AIM: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures. SETTING: The study focuses on South African biodiversity reporting. The choice of region is informed by the country's significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed. METHODS: Content analysis was used to collect data from a sample of companies' integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures. CONCLUSION: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability. <![CDATA[<b>Flexi work, financial well-being, work-life balance and their effects on subjective experiences of productivity and job satisfaction of females in an institution of higher learning</b>]]> http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362018000100003&lng=es&nrm=iso&tlng=es BACKGROUND: Expressions such as 'there are not enough hours in the day' and 'the 25 h workday' or cliché statements such as 'working 24/7' have become common overtones in the way employees feel about time at work. Because of this 'lack of time' feeling, alternative work arrangements such as flexitime, telecommuting and practices such as work-life balance have emerged as popular topics for researchers, employees, organisations and the like in the past few decades. SETTING: Women are still the main caregivers of family members and households, and compared to men, they are less likely to be granted flexitime by their employers. It therefore seems realistic to imagine that women would suffer more from work-life conflict. Women still earn, on average, less than men and are more likely to have part-time jobs. This has an impact on the financial well-being of women. These issues have yet to be investigated in an institution of higher learning in South Africa. AIM: This study was aimed at determining: (1) the relationship between flexi work, financial well-being and work-life balance, productivity and job satisfaction, (2) the role of flexible work, financial well-being and work-life balance in productivity and job satisfaction, and (3) the mediating effect of productivity (job satisfaction in the alternative model) in the relationship between flexible work, financial well-being and work-life balance and job satisfaction (productivity in the alternative model. METHODS: A cross-sectional survey was used with a convenience sample (n = 252) of female support employees, employed in a higher education institution in the North West province of South Africa RESULTS: Findings of the study indicated a statistically significant relationship between the variables. Results indicated that financial well-being, work-life balance and productivity were statistically significant predictors of job satisfaction, and in addition, subjective experiences of productivity serve as partial mediators in the relationship between financial well-being and work-life balance on the one hand, and job satisfaction on the other hand. CONCLUSION: It seems like financial well-being and work-life balance play a more important role in job satisfaction and that financial well-being and work-life balance are more important for job satisfaction through subjective experiences of productivity. It would therefore make sense to increase experiences of financial well-being and work-life balance to address experiences of low levels of job satisfaction and subjective experiences of productivity. <![CDATA[<b>Corporate social responsibility and earnings management of South African companies</b>]]> http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362018000100004&lng=es&nrm=iso&tlng=es BACKGROUND: Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise corporate misconduct. AIM AND SETTING: This study examines one type of corporate misconduct, namely, earnings management (EM). Prior studies have found significant associations between CSR performance and EM; however, none of these studies controlled for CSR disclosure. This study unbundles the effects of CSR performance and CSR disclosure on EM. To examine the relationship between CSR performance and CSR disclosures and EM of listed South African companies. METHODS: A company included on the Socially Responsible Investment (SRI)¹ index is used as an indicator of CSR performance. Four measures of CSR disclosure are used. RESULTS AND CONCLUSION: The study tests both CSR performance and CSR disclosure against both real earnings management (REM) and accrual-based earnings management (AEM). CSR performance and earnings management: Companies with better CSR performance were more likely to engage in EM through income increasing discretionary accruals. This suggests that managers who inflate earnings may engage in CSR activities to avoid unwanted scrutiny from stakeholders. Companies with better CSR performance were less likely to engage in REM, suggesting that managers with better CSR performance regard the management of earnings through accruals that reverse in the next period less incriminating than managing earnings through actual company resources. CSR disclosure and earnings management: Companies that integrated their CSR disclosures more into their annual report engaged less in income decreasing discretionary accruals, suggesting that managers with incentives to make more CSR .disclosures to reduce information asymmetry will also be less inclined to manage earnings. <![CDATA[<b>Private hospital expenditure and relation to utilisation: Observations from the data</b>]]> http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362018000100005&lng=es&nrm=iso&tlng=es BACKGROUND: This study contributes to the detailed understanding of the drivers of medical scheme expenditure on private hospitals in South Africa over 2006-2014. This is important in the context of various regulatory reforms that are being considered at present. AIM: The aim is to provide an updated analysis and description of the drivers of medical scheme expenditure on private hospitals in South Africa. SETTING: Private hospital market, South Africa. METHODS: Data from the three largest private hospital groups - which account for approximately 70% of the South African private hospital market share - are collected, aggregated and analysed. This study uses targeted descriptive and exploratory analyses, relying on a residual approach to hospital expenditure. RESULTS: It is found that over time medical scheme beneficiaries, on average, are being admitted to private hospitals more frequently, as well as staying in hospital for longer during each admission. The data also indicate that over time older people are being admitted to hospital more often. CONCLUSION: This study's findings contradict previous assertions that it is only prices driving increased medical scheme expenditure on private hospitals.