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dc.contributor.advisorHardman, Stanley George.
dc.creatorDlamini, Dumisani.
dc.date.accessioned2015-09-04T12:18:10Z
dc.date.available2015-09-04T12:18:10Z
dc.date.created2013
dc.date.issued2015-09-04
dc.identifier.urihttp://hdl.handle.net/10413/12414
dc.descriptionM. Com. University of KwaZulu-Natal, Durban 2013.en
dc.description.abstractThe study investigated how financial management can be improved in South African Revenue Services (SARS) Operations division. It underpins the need for SARS to continuously review procedures and actions in order to establish in which ways its Operation division can improve. In this case the focus is on financial management in order to improve effectiveness and efficiency in South African Revenue Service. The identified problem statement is “what mechanisms are required to facilitate continuous improvement in financial management to keep SARS on the cutting edge of efficiency?” The financial management practice of Operation s is discussed, taking into account relevant literature; certain issues that concerned the researcher are validated by participants while other issues were found not to be an issue. The study concludes with recommendations in order to improve the practice. The research maintained objectivity by allowing participants to reflect and comment on SARS Operations financial management as they see or experience it. The researcher used a qualitative approach with empirical data being constructed from interviews. Data collection was done through reviewing past literature including documents regarding policies, standard operating procedure and relevant documents for SARS. Semi-structured one-on-one interviews were used to engage in dialogue with employees in order to ascertain their views and attitudes. The study highlighted that SARS Operation’s financial management faced many challenges and establish what mechanisms are required to facilitate continuous improvement in financial management to keep SARS on the cutting edge of efficiency. Operations division need to commission a benchmark exercise (both externally and internally) to establish the most appropriate operating model, financial management, reporting and analysis in order to facilitate effective financial management.en
dc.language.isoen_ZAen
dc.subjectSouth African Revenue Service.en
dc.subjectBusiness enterprises--Finance.en
dc.subjectTheses--Leadership and management.en
dc.titleUnderstanding how financial management can be improved within the operations division at South African Revenue Services.en
dc.typeThesisen


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