JOURNAL ARTICLETinaye Mahohoma · Carlo Boschetti
International Journal of Research in Business and Social Science · 2025
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The research analyzes in depth how Beyond Budgeting influences financial results across the South African non-ferrous metal industry. The research solves the challenge of outdated budget systems alongside marketplace insecurities and operational obstacles in the examined sector. The 60-month period from 2020 through secondary financial statement analysis of non-ferrous metal firms constitutes the research approach. Financial performance analysis used a sample set of statements to conduct t-tests on paired data points for examining budgeting practice associations. Beyond Budgeting brought better revenue results to organizations but proved minimally effective in increasing profitability when associated with growing cost diversity levels. Beyond Budgeting produced enhanced revenue results but did not create substantial changes in operating profit numbers. Traditional budgeting methods proved unfit for handling the changing non-ferrous metal market environment because they produced erroneous financial prediction results. The study findings indicate South African non-ferrous metal firms should implement Beyond Budgeting for their revenue flexibility but must maintain cost control systems for profitability sustainability. Organizations should combine traditional budgeting components with Beyond Budgeting principles to attain financial security as well as market responsiveness according to research findings. Financial managers require training in adaptive budgeting and organizations should install real-time tracking systems which effectively regulate cost variances.
DOI 10.20525/ijrbs.v14i5.41720 Crossref citations0 OpenAlex citations
JOURNAL ARTICLETinaye Mahohoma · Nonkululeko Nene
International Journal of Research in Business and Social Science · 2025
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This study investigates the key factors influencing warehouse inventory performance at Eskom Distribution in the Gauteng Cluster using factor analysis. The aim is to identify critical elements that impact inventory management effectiveness and enhance operational performance. Eskom faces challenges in inventory control, including forecasting inaccuracies, procurement risks, and technology integration limitations, despite advancements in Economic Order Quantity (EOQ) and Reorder Point (ROP) models. This research applies a quantitative approach with a positivist paradigm, using simple random sampling to select 144 respondents from a target population of 230 employees involved in inventory management. Data was collected through structured questionnaires and analyzed using Principal Component Analysis (PCA) to uncover the factors affecting warehouse performance. The study identifies three major components—operational efficiency, inventory accuracy, and record-keeping—that account for the majority of variance in performance outcomes. These findings are aligned with previous studies emphasizing the role of accurate inventory data, efficient operations, and technology in enhancing warehouse functioning. The implications suggest that Eskom and similar organizations should invest in advanced inventory management systems, improve staff training, and adopt real-time tracking solutions. Further research could explore how external disruptions and emerging technologies, such as AI and blockchain, influence inventory performance across various sectors. This study contributes valuable insights to the field of inventory management within the public sector, offering practical recommendations for improving warehouse efficiency and reducing operational delays.
DOI 10.20525/ijrbs.v14i5.41740 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEWilbroda Hlolisile Chiya · Zamasomi Prudence Busisi Luvuno · Silingene Joyce Ngcobo · Celenkosini Nxumalo
International Journal of Research in Business and Social Science · 2023
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There is scant literature available in South Africa that explores the knowledge, attitudes and perceptions of student nursing trainees and other healthcare workers who deliver sexual health services to sexual and gender minority (SGM) communities with unique health needs. An online, mixed-method, questionnaire-based survey was employed to conveniently sample 39/78 (50%) final-year Bachelor of Nursing students from the University of Kwa-Zulu Natal to understand their knowledge, attitudes and perceptions. Descriptive statistics were applied for quantitative results and thematic analysis was used for free-text qualitative data. Results suggested that over 67% of the participants lack the skills and knowledge to obtain a comprehensive history salient to the health needs of SGM populations. Students reported that social upbringing and religious beliefs impact the care they render, with many showing favourable attitudes toward the SGM community. Overall, students reported no content related to SGMs in the current nursing curriculum, however, students were receptive, highlighting the need to be clinically competent to provide relevant healthcare for SGM to meet their sexual health needs. It thus require that students must be trained and have included the SGM content in their curriculum to meet the sexual health needs of SGM population to enable non discriminatory, equitable health provision. being informed and having the necessary skills and knowledge obtained during training in the health institutions of higher learning can address the issues of greatest concern related to the HIV health needs of SGM populations.
DOI 10.20525/ijrbs.v12i10.31041 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEEbuka Ezenwafor · Rufus O. Adebayo · Ekwunife Okafor
International Journal of Research in Business and Social Science · 2022
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The proliferation of technology has innovated new ways of saving and investing money: online savings and investment platforms [OSIPs]. Predicting the intention to adopt Fintech has triggered the interest of many researchers in academia and industries. The primary objective of this study was to examine factors influencing the intention to adopt OSIPs in Nigeria by using data gathered from 640 digitally active citizens from selected cities in Nigeria. Reliability and validity tests were conducted through construct reliability and discriminant validity, respectively, through WarpPLS. Data were computed with the Statistical Package for the Social Sciences (version) 24 and analyzed with structural equation modeling via WarpPLS. The findings of this study showed that performance expectancy, effort expectancy, and social influence significantly affect attitude while facilitating conditions predict intention to adopt. It was also found that attitude significantly influences the intention to adopt OSIPs. The paper also discusses the study’s research limitations and presents implications for theory and practice.
DOI 10.20525/ijrbs.v11i10.21968 Crossref citations8 OpenAlex citations