The 6th Biennial Value2016 Conference
23 & 24 May 2014
Zebula Golf Estate and Game Lodge
Waterberg, Limpopo Province, South Africa
Draft Conference Program
The Way To Go:
“Celebrating a Decade of Excellence in Economic and Financial Research”
DAY 1 - 23 May 2016
07:00
Breakfast served from 07:00 on the Golf Club Terrace
08:00
Registration - Conference foyer upper deck
08:30
Value Conference Opening
08:40
Prof Amanda Dempsey - Executive Dean, Faculty of Economic and Financial Sciences, University of Johannesburg
Welcome adress
09:00
Dr Anne Murphy - Associate Dean (Research), University of Hertfordshire, United Kingdom
What is business history? Perspectives from a business-facing university
09:45
Dr Piet Croucamp - CENLED Keynote speaker
Topic: The food security value chain as a contributor to local economic development
10:30
Midmorning tea - Conferencing foyer and terrace
11:00
Concurrent sessions
Rhino Run
Concurrent 1
Bush Willow
Concurrent 2
Slot 1: A CASE STUDY: EVALUATING THE IMPACT
OF DISCLOSURE REQUIREMENTS OF THE NEW
REVENUE ACCOUNTING STANDARD ON THE
FINANCIAL STATEMENTS OF SELECTED JSE
LISTED COMPANIES
Slot 4: DO BASEL III HIGHER COMMON EQUITY
CAPITAL REQUIREMENTS MATTER FOR BANK
RISK-TAKING BEHAVIOUR: LESSONS FROM
SOUTH AFRICA
Prof A Mohammadali-Haji
KS Adesina , JM Mwamba
Nyala Nook
Business History Roundtables
Mr E Gold, Ms C Shoeman
Slot 2: THE IMPACT OF IFRS 15 REVENUE FROM Slot 5: THE IMPACT OF INCENTIVE SCHEMES ON
CONTRACT WITH CUSTOMERS ON THE
EMPLOYEE PRODUCTIVITY IN THE SOUTH
TELECOMMUNICATION INDUSTRY
AFRICAN WORKPLACE
Ms. T Mahmood, Mr J Streng
Prof G van Zyl
Slot 3: THE APPLICATION OF IFRS 15 IN THE
CONSTRUCTION INDUSTRY
Slot 6: INDUSTRIAL DEVELOPMENT:
ASSESSMENT OF FIRM PERFORMANCE AND
COMPETITIVENESS IN JOHANNESBURG (BASED
ON A FIRM-LEVEL SURVEY IN JOHANNESBURG)
Mr M van Wyk
12:00
Business History Roundtables
Business History Roundtables
Ms L Kaziboni
Rhino Run
Concurrent 3
Bush Willow
Concurrent 4
Slot 7: PERCEPTIONS OF PROSPECTIVE
CHARTERED ACCOUNTANTS ON THE
DEVELOPMENT OF PERVASIVE QUALITIES AND
SKILLS IN SOUTH AFRICA
Slot 10: THE EFFECT OF NON-TRADITIONAL
ACTIVITIES ON BANK PROFITABILITY IN THE
SOUTH AFRICAN CONTEXT
ABSTRACT
Mr P Lansdell, Prof B Marx
KM Kana
Nyala Nook
Business History Roundtables
Prof A Mohammedali-Haji
Slot 8: THE ACADEMIC VERSUS THE TRAININIG
PROGRAMMES' RESPONSIBILITY FOR
TRANSFERRING PERVASIVE SKILLS
Slot 11: TRADE CREDIT MANAGEMENT IN SMALL
AND MEDIUM-SIZED ENTERPRISES: A CREDITOR
FOCUS
Mrs D Maré, Mrs M Keevy
Mr W Otto
Slot 9: ACCOUNTING STUDENTS' EXPERIENCE OF Slot 12: COMPANY DETERMINANTS OF CAPITAL
AN IMPROVED STRATEGY OF FEEDBACK ON
STRUCTURES ON THE JSE LTD BEFORE AND
ASSESSMENT
AFTER THE 2008 FINANCIAL CRISIS
Ms M Malan, Prof N Stegmann
Prof N Smith, Ms M Mouton
Business History Roundtables
Business History Roundtables
13:00
Lunch - Golf Club Terrace - Proudly Sponsored by: JUTA and Company(Pty)Ltd
13:45
Rhino Run
Concurrent 5
Bush Willow
Concurrent 6
Nyala Nook
Slot 13: THE FUNCTIONING OF INTERNAL AUDIT Slot 17: PLACEMENT THAT IS FIT FOR PURPOSE;
IN CATEGORY ‘A’ MUNICIPALITIES IN SOUTH
THE EVOLUTION OF ASSET ALLOCATION: A CASE
AFRICA
STUDY OF SANLAM
ABSTRACT
Dr C Ackermann, Prof B Marx
Mr S de Wet
Slot 14: THE PERCEPTIONS OF INFORMATION
TECHNONOLOGY INTERNAL AUDITORS AT
METROPOLITAN MUNICILPALITIES IN SOUTH
AFRICA REGARDING KNOWLEDGE REQUIRED
Slot 18: ALTX – THE PROs AND CONs OF
LISTING, GROWTH, DEVELOPMENT AND
SUCCESSES OR FAILURES OF COMPANIES LISTED
UNDER IT SINCE INCEPTION. A COMPARABLE
STUDY FROM JANUARY 2004 TO DECEMBER
2014
Mr L J Mamaile
Mr.V Shandu
Slot 15:THE RELATIONSHIP BETWEEN
CORPORATE SOCIAL INVESTMENT AND
ENTITY FINANCIAL PERFORMANCE
Slot 19: THE VALUE OF INFORMATION:
ELECTRONIC TRADING AND INFORMATION
DISSEMINATION ON THE JOHANNESBURG
STOCK EXCHANGE (1996-2002)
Ms. L Joubert, Mr J Struweg
Mr. N Strydom
Slot 16: CORPORATE GOVERNANCE OF STATEOWNED ENTERPRISES IN SOUTH AFRICA
Slot 20: SOUTH AFRICA'S ECONOMIC POLICIES
ON UNEMPLOYMENT: A HISTORICAL ANALYSIS
OF TWO DECADES OF TRANSITION
Dr NS Matsiliza
Ms L Ferreira, Mr R Roussouw
15:00
Afternoon Tea - Conference foyer
15:15
Elephant Interaction Leisure Activity - depart from Zebula main foyer
18:30
Conference Cocktail function - Waterberg Lodge
Proudly Sponsored by the Thuthuka Bursary Fund
Value2016 Writers Workshop
Proudly Hosted and Presented by:
JUTA and Company
DAY 2 - 24 May 2016
07:00
Breakfast served from 07:00 on the Golf Club Terrace
08:15
Rhino Run
Concurrent 7
10:50
Nyala Nook
Cenled Stream
Slot 21: A CONTENT ANALYSIS OF FINANCIAL
STATEMENTS TO DETERMINE THE PRIMARY
PURPOSE OF JSE LISTED COMPANIES IN THE
FOOD AND DRUG RETAIL SECTOR
Slot 24: LEVERAGING SOVEREIGN WEALTH
FUNDS FOR YOUTHS EMPLOYMENT AND
EMPOWERMENT IN AFRICA
CENLED 1. CONSUMER DEBT IN SOUTH AFRICAN
LOCAL GOVERNMENTS
Ms V Gregory, Dr M Chasomeris
Mr P Chikwekwete
J Mahabir, S Peters
Slot 22: THE EVOLUTION OF BANKING
CHANNELS AND ITS IMPACT ON CUSTOMER
SATISFACTION
Slot 25: THE RELEVANCE OF HUMAN CAPITAL IN CENLED 2. FORMULATION AND TESTING OF A
ATTRACTING FDI: EVIDENCE FROM BRICS
LOCAL ECONOMIC DEVELOPMENT POTENTIAL
COUNTRIES
ASSESSMENT TOOL
Prof G Els, Mr D Oosthuizen
B Ndlovu
Dr. DF Meyer
Slot 23: VALUE-BASED FRAMEWORK FOR
GROWTH AND SUSTAINABILITY: FROM
UNLISTED COMPANIES TO THE BROADER
NATION.
Slot 26: ALCOHOL CONSUMPTION AND
POVERTY IN SOUTH AFRICA
CENLED 3. THE ECONOMIC GROWTH IMPACT OF
COMMERCIAL CASINOS IN SOUTH AFRICA
Dr H Benedict
N Rashied, B D. Simo-Kengne, K Viljoen
Mr. F Kirsten
09:20
10:20
Bush Willow
Concurrent 8
Rhino Run
Concurrent 9
Bush Willow
Concurrent 8
Nyala Nook
Cenled Stream
Slot 27: BENCHMARKING VALUE CREATION OF
LISTED COMPANIES ON THE JOHANNESURG
SECURITOES EXCHANGE
Slot 30: THE IMPACT OF ELECTRICITY SUPPLY ON CENLED 4. SOLUTIONS FOR ECONOMIC
MANUFACTURING SECTOR OUTPUT IN SOUTH DEVELOPMENT IN RURAL REGIONS: THE CASE OF
AFRICA
THE NORTHERN FREE STATE REGION
J Beneke
LM Mpatane, JH Eita, IP Mongale
Slot 28: THE EFFECT OF ENTERPRISE RESOURCE
PLANNING SYSTEMS ON THE FINANCIAL
STATEMENT AUDIT OF A HIGHER EDUCATION
INSTITUTION
Slot 31: THE INFLUENCE OF EMPLOYMENT ON
CENLED 5. THE FORTUNE IN A MOUNTAIN OF
THE STRENGTH OF A HOUSEHOLD'S STATEMENT WASTE
OF FINANCIAL POSITION
Ms. L Nzama
Mr H Combrink, Prof JMP Venter
Slot 29: THE RETURN ON INVESTMENT FROM
CORPORATE SOCIAL INVESTMENT FROM AN
EMPLOYEE PERSPECTIVE
Slot 32: PRICE SETTING BEHAVIOUR IN THE ART CENLED 6. THE NATIONAL GAZELLES
MARKET USING ‘VALUE OF INFORMATION’ TO PROGRAMME
DETERMINE MARKET PRICE AND INVESTOR
RETURN
V Mdaka, J Struweg
Dr P Baur, Prof G Els
Dr. DF Meyer
Prof E Swanepoel
Dr T Mazwai
Midmorning tea
Rhino Run
Concurrent 11
Bush Willow
Concurrent 12
Nyala Nook
Concurrent 13
Slot 33: RISK GOVERNANCE IN INTEGRATED
REPORTING BY SOUTH AFRICAN LISTED
BANKING ENTITIES
Slot 36: THE EFFECTIVENESS OF PUBLIC HEALTH Slot 39: IMPACT OF INTEGRATING INFORMATION
SPENDING IN SOUTH AFRICA
AND COMMUNICATION TECHNOLOGIES IN
ACCOUNTING EDUCATION.
Mr D de Villiers, Ms I Nel
Ms T Greyling, Mr ML Bidzha, Mr J Mahabir
Mr R Rhodes
Slot 34: AN ANALYSIS OF THE FINANCIAL
REPORTING COMPLIANCE OF SOUTH AFRICAN
PUBLIC ARGRICULTURAL COMPANIES
Slot 37: CONSTRUCTING A SOUTH AFRICAN
HOUSEHOLD NET WEALTH SURVEY:
A MIXED METHODS APPROACH
Slot 40: PERSONALITY, GENDER AND STUDENT
PERFORMANCE IN SOUTH AFRICAN TERTIARY
ACCOUNTANCY STUDIES CONTEXT OF
DIMINISHING EXCLUSION
Ms I Baigrie, Prof D Coetzee
Prof D Scheepers, Prof B de Clercq, K Viljoen
Prof E Papageorgiou, Prof C Callaghan,
Slot 35: THE ROLE OF DIVIDEND POLICY IN
SHARE PRICE VOLATILITY
Slot 38: ‘Manufacturing in the Gauteng City
Region’
Slot 41: A CONCEPTUALISED MODEL FOR THE
INTEGRATION OF GRADUATE SKILLS INTO
HIGHER EDUCATION SYLLABI
Ms L Pelcher, Mr J Struweg
Prof S Ashman, Me S Newman
Mr Z Nagdee, Dr S Halleen
11:50
Rhino Run
Concurrent 14
Bush Willow
Concurrent 15
Nyala Nook
Concurrent 16
Slot 42: THE INFLUENCE OF CUSTOMER
Slot 45: THE ROLE OF FINANCIAL CONDITIONS
RELATIONSHIP MANAGEMENT ON CUSTOMER IN TRANSMITTING EXTERNAL SHOCKS ONTO
LOYALTY IN A SOUTH AFRICAN LIFE INSURANCE SOUTH AFRICA
COMPANY
Slot 48: TO NBT OR NOT TO NBT?
Dr SE Cronje
Prof. L Greyling, Prof M Pietersen
T Sithole, BD Simo-Kengne
Slot 43: APPLICATION OF AN ALTERNATIVE TEST Slot 46: RESTRUCTURING PORT GOVERNANCE IN Slot 49: REFLECTIONS ON ADDING VALUE IN
OF HERDING BEHAVIOUR: A CASE STUDY OF THE SOUTH AFRICA
ACCOUNTING EDUCATION WITH THE
JOHANNESBURG STOCK EXCHANGE
INTEGRATION OF AN EDUCATION MODEL
12:50
Mr.KA Ababio & Prof J Mwamba
Mr A Meyiwa, Dr M Chasomeris
Dr. N Rhodes
Slot 44: TRANSPORT INFRASTRUCTURE AND
ECONOMIC GROWTH IN SOUTH AFRICA
Slot 47: THE INTERDEPENDENCE BETWEEN THE
SAVING RATE AND TECHNOLOGY ACROSS
REGIMES: EVIDENCE FROM SOUTH AFRICA
Slot 50: A TECHNOLOGY BASED SOLUTION FOR
THE TEACHING OF BASIC ACCOUNTING
DOCTRINES: AN INVESTIGATIVE STUDY
Ms A Mooketsi, IP Mongale, JH Eita
Prof KS Nell, Ms MM De Mello
Mr Z Nagdee, Mr. H Coovadia
Lunch
13:40 PM
Rhino Run
Concurrent 17
Bush Willow
Concurrent 18
Slot 51: A CRITICAL ANALYSIS OF THE NEW
TAXATION OF RETIREMENT FUND
CONTRIBUTIONS
Slot 54: THE RISE OF INDEPENDENT RETAILERS
IN SOUTH AFRICA: WHAT ARE THEY DOING
DIFFERENTLY?
Ms M Lotter
S Chisoro
Slot 52: THE COMMITMENT AND ENGAGEMENT Slot 55: THE ANALYSIS OF DETERMINANTS OF
FRAMEWORK OF TAX COMPLIANCE
BANKS' PROFITABILITY IN SOUTH AFRICA:
FOREIGN VS DOMESTIC BANKS.
Dr M Bornman, Mr J Wessels
Mr JM Mabejane, JM Mwamba
Slot 53: Taxes Rates, Economic Crisis and Tax
Evasion: Evidence using Zimbabwe and South
Africa Bilateral Trade Flows
Slot 56: Financial Tail Risk in Conventional and
Islamic Stock Markets: A Comparative Analysis
Mr. C Mudzingiri
JM Mwamba
15:00 PM Ms. Setsoane Makhajane - PWC
Thuthuka Bursary Fund - Adding value and changing lives
15:20
Closing adress
15:30
Afternoon Tea
16:00
Cheetah Run - Afternoon leisure activity
18:30
Gala dinner and entertainment - Zebula Boma
Proudly Sponsored by LexisNexis
DAY 3 - 25 May 2016
07:00
Breakfast served from 07:00 on the Golf Club Terrace
09:30
Check out and busses depart
Hosted by the University of Johannesburg,
Faculty of Economic and Financial Sciences
Organised by: