Academic literature on the topic 'Business planning – Zimbabwe'

Purpose Zimbabwean tourism, whose draw-card is wildlife, has been on the decline since land invasions that occurred in 2000. Due to the farm invasions, wildlife-based tourism is no longer a viable option. In cases where traditional industries are declining, cultural tourism has been found to be an effective alternative source of revenue. Cultural and heritage tourism represents a growing special interest market whose demand is very high; however, this sector is yet to be sufficiently explored in the empirical context of Northern Zimbabwe. The purpose of this paper is to explore the development potential of the sector. Design/methodology/approach A quantitative methodology was applied in this study. Data were collected using a self-administered questionnaire that was distributed to 500 international tourists who visited Northern Zimbabwe’s cultural and heritage attractions between October 2013 and February 2014. Statistical Package for Social Sciences Version 19.0 was employed in data coding and analysis. Descriptive statistics, independent t-tests and one way analysis of variance were used in this study. Findings On the whole, the study found that there is potential to develop cultural tourism as an alternative for tourism growth in Northern Zimbabwe. Results showed that there exists a certain demand for cultural and heritage tourism in Northern Zimbabwe and should be developed. Cultural and heritage tourists’ spending is high per visit, despite the fact that Zimbabwe is an expensive destination. The intention to repeat visitation was found to be significant with the age, level of qualification and nationality of respondents. Originality/value The findings provides insights for cultural and heritage tourism managers in Northern Zimbabwe and similar places around the country to invest in this special interest tourism. The development of cultural and heritage tourism will contribute towards the diversification of the seasonal and threatened nature-based tourism in Zimbabwe. With a better understanding of the motivations, trip behaviour characteristics and perceptions of Northern region, this paper presents insights that are important in developing the cultural and heritage tourism sector. Research on tourism growth in Zimbabwe has predominantly focused on nature-based tourism, suggesting a clear relegation of the contribution that cultural and heritage resources can make towards tourism growth; thus, this study provides a significant contribution in the Zimbabwean context with regards to literature.

The paper examines the Mnangagwa government’s economic policies in Zimbabwe. It looks at its ‘new’ dispensation economic policies, passed off as creating a middle-income economy by 2030. The study suggests that these policies, encapsulated in the ‘open for business’ rhetoric, were designed to create an image of political and economic reform. However, efforts to mask the ZANU-PF government’s unmistakable authoritarian traits failed. It is increasingly apparent that there is no significant departure in economic policies from the previous Mugabe regime. Zimbabwe’s crisis endures as the technocrats fail to resolve the monetary crisis and the economy continues to collapse.

This paper focuses on the question of labour rights in Chinese construction companies in Zimbabwe. Utilizing data collected from two companies through interviews with mainly artisans, the study established general discontentment with conditions of work in these companies by local workers. Concerns were raised over lack of adequate protective equipment/clothing, low salaries and poor communication systems among others. The government of Zimbabwe was urged (by respondents) to monitor the operations of Chinese companies in the sector and ensure that they follow the law in letter and spirit. The study established that Chinese business people exploit opportunities presented by high rates of unemployment in the country as well as Zimbabwe’s desperation as an internationally isolated state to their advantage. In such a situation, trade unions become the gap filler to improve the workers’ plight although the absence of total state support for them leaves workers exposed.

This paper explores how competitive intelligence has been an important contributor of growth in banks in Zimbabwe and how the banks are making use of competitive intelligence for such growth. The paper used a descriptive cross-sectional research methodology. Data was collected through questionnaires and interviews. Purposive and stratified sampling methods were used. The paper found that most Zimbabwean banks have undertaken competitive intelligence in one way or another for strategic planning and better understanding the competitive business environment and competitors. The findings from this research will assist the entire banking sector and will be of great academic value.

This study sought to conduct a socio-economic impact assessment of the COVID-19 pandemic on informal business tourism in Zimbabwe. The specific objective of this study was to identify the extent to which the informal business tourism economy in Zimbabwe has been affected by the COVID-19 pandemic and to prescribe guidelines and frameworks of workable actions to address the problems. As such, the study adopted a desktop research approach in which a thematic analysis of existing tourism development literature on business tourism in developing economies served as the basis for the arguments presented. Key issues highlighted in the paper include impacts on the supply of basic commodities and household income of the traders and business operations of the related businesses in the formal sector, traders’ survival strategies during the course of the national lockdown, and implications on the way forward. Furthermore, the study offers conclusions and implications drawn from the themes formulated from these key issues. The study also provides insights on the vulnerability of the informal business tourism sector to unforeseen occurrences, and how the affected stakeholder can recover from such a blow.

Subject area Entrepreneurship. Study level/applicability Postgraduate and undergraduate. Case overview The case study focussed on the dairy sector in the southern African country of Zimbabwe. It offered an analysis of the management and business development approaches DHL employed in the country’s dairy sector. The narrative detailed how DHL’s commercial performance progressively declined overtime. Several factors including operational inefficiencies, intensive competition, political, socio-economic issues and natural disasters were attributable to its decline. To mitigate DHL’s business development challenges, Antony and his top management’s reprised “restructure, expand and diversify” strategy only achieved inconsistent commercial results. The scale and size of these results unequivocally necessitated radical entrepreneurial methods to turnaround its fortunes. It was indeed a matter of entrepreneurial decisions! Methodology The case study used secondary analysis as its main strategy for generating relevant data. The rationale for adopting the principles of secondary analysis was to take advantage of quality archived data, public and readily available information concerning DHL’s commercial performance. Setting up to undertake secondary analysis for the purpose of DHL’s narrative was less-expensive, and it was less time-consuming when compared to structured interviews and self-administered questionnaires. Hence, it was deemed appropriate for producing a narrative on a company whose archived financial reports and publicly available research information were accessible. Relevant course levels DHL’s narrative is relevant for students studying entrepreneurship, business management and international business at postgraduate and undergraduate levels. Theoretical basis The multi-dimensional constructs of entrepreneurship and strategic management provided the theoretical basis for constructing a narrative about DHL’s business activities in Zimbabwe’s dairy sector. Particularly, the entrepreneurial decision-making paradigm offered some insight, direction and guidance in analysing the strategies Antony and his top management team applied in their planning and management at DHL. Equally, strategic management theories provided useful instructions for exploring business development issues in a rapidly changing business terrain that was presented by the dairy sector in Zimbabwe. Expected learning outcomes By the end of the lesson students will have had the opportunity to identify the features of an organisation with an entrepreneurial mind set; evaluate the importance of making entrepreneurial decisions in a rapidly changing market such as the dairy industry in Zimbabwe; explore the sort of issues faced by large enterprises in establishing an entrepreneurial architecture; develop an appreciation of the importance of practicing entrepreneurial leadership in rapidly changing business conditions; analyse the importance of developing an effective strategy while considering strategic options necessary to withstand markets such as the dairy sector in Zimbabwe that are characterised with rapid changes. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject Code: CSS 3: Entrepreneurship.

Why are ‘growth coalitions’ involving business interest groups and governments so rare in Africa? How has democratisation affected the possibilities for growth coalitions? In three cases with varying degrees of democracy – Mauritius, Zambia, and Zimbabwe – we find that hypotheses about growth coalitions that place importance on the organisation of the business sector are generally borne out. Yet even when the business community is organised in an ‘ideal’ manner, growth coalitions still depend on factors within the state: leadership, ideas, and capacity. Democratisation has a mixed effect. We find that in the case of Zambia, business–state relations did not improve despite a pro-democracy stance by business and the pro-business agenda of the democratic government coming to power in 1991. In Zimbabwe, the erosion of democracy reduced business access to state elites, breaking up a growth coalition that initially showed considerable promise. In Mauritius, the strengthening of democracy has paralleled the deepening of the growth coalition, and both have been reinforced by a strong economy. Our study shows that growth coalitions are possible in Africa; the key lies in determining the conditions under which such coalitions can be sustained in Africa's fragile polities.

Bank credit availability is vital for enhancing farm productivity, income, and farmer livelihoods. This study sought to characterize the lending requirements considered by commercial banks when lending to farmers in Zimbabwe. Primary data were collected from a cross-section of 12 registered commercial banks. Relative Importance Index (RII) and Thematic analysis analysed data. High importance lending requirements that were always considered by all commercial banks when lending to farmers included credit history, productive farm assets, business registration, loan purpose, amount, and repayment source. Agricultural production skills, age, business plans, financial statements, social reputation, and project insurance were also mandatory in the majority of the commercial banks. High to medium importance lending requirements included extension support, business management skills, bank account ownership, own contribution, and personal savings. Medium importance requirements included formal basic education, alternative income, and freehold land ownership. Therefore, besides the widely documented collateral, local commercial banks also considered several other requirements when lending to farmers. Government policy should go beyond solving the collateral issue but benchmark its policies to other bank lending requirements. Farmers should also pursue personal development programs in agricultural production, business, and financial management. They should also invest in off-farm assets to ensure collateral availability.

This article discusses the concept of city branding and how it can unlock urban tourism in urban areas of the developing world. City branding has emerged as a sophisticated tool for cities to (re)assert themselves in a global economic market. Cities are concerned with establishing their own images in order to attract tourists, investors, business people, students, and skilled personnel. This study focuses on Harare in Zimbabwe which is currently in the middle of preparing a city master plan to guide development for the next 15-20 years. Harare is strategically positioned as far as the country's open for business mantra is perceived. However, Harare's brand, the ‘Sunshine City', has lost its sparkle due to a plethora of urban planning challenges. The study was based on a wide desk study and content analysis. The research highlighted gaps in city branding practices in which history, modernity, and planning are lacking. Hence, urban planning practices such as master planning may help cities (re)assert themselves in the global cities economic and tourist networks.

During the last decade, the role of supply chains has increasingly been articulated to be a key issue when it comes to universal health coverage. Humanitarian organization, donors and governments have started to realize that strong supply chains, in particular increased supply chain visibility, is imperative to ensuring proper availability of, and access to, health commodities in low- and middle-income countries (LMICs). Understanding the processes at every stage of the supply chain allows for mitigation of risks, forward optimization and identification of best practices. More importantly, it ensures the availability of commodities at the last mile of distribution. During the course of this study, it was shown that the notion of supply chain visibility is an ambiguous concept, which makes it challenging for organizations to know how and what to address when aiming to improve the level of supply chain visibility. The best way of measuring the level of supply chain visibility was considered as being through measuring the quantity, accuracy and freshness of the information (status information, transactional information and master data) that is shared throughout the supply chain. By assessing the three attributes of the information that is shared within a supply chain, organizations and governments in LMICs, in this case the national family planning supply chain of Zimbabwe, can assess the current level of supply chain visibility and understand what there is that affects its levels. The findings showed that there are many areas that can be addressed when aiming to improve the level of supply chain visibility - many of which are not related to sophisticated information technology (IT) solutions. However, people tend leap from supply chain visibility to sophisticated IT solutions, when discussing how the level of supply chain visibility can be improved. The belief that investments in IT solutions will increase the level of supply chain visibility has shown to be an error of perception. When framing a problem solely as a technological issue, the risk is that other critical factors that can improve the quantity, accuracy and freshness of the information, thus also the supply chain visibility, are overlooked. Instead, this study suggests that organizations and governments should address two parameters; system maturity and capacity. Together, they capture the full spectrum of factors that can be addressed when aiming to increase the level of supply chain visibility in LMICs. System maturity refers to the way in which the supply chain is designed to facilitate for superior information sharing, such as frequency of resupply intervals, choice of push- or pull-system, the number of tiers or design of the logistics management and information system. The capability refers to the aggregated of the system ability, including; workload, training, education, competence, experiences and will of individuals working within the supply chain. By using the two parameters as a guideline, the idea is that organizations and governments in LMICs will be able capture a broader spectrum of possible areas that can be addressed when aiming to improve the level of supply chain visibility.
Under det senaste årtiondet har leverantörskedjans roll blivit en nyckelfråga när det kommer till universell hälsodekning. Humanitära organisationer, donatorer och regeringar har börjat inse att starka logistikkedjor, i synnerhet ökad ”supply chain visibility”, är absolut nödvändiga för att säkerställa rätt tillgång till hälsoprodukter i låg- och medelinkomstländer (LMIL). Att förstå processerna i logistikkedjans samtliga led, gör att man kan identifiera flaskhalsar, riskminimera och optimera flödet av produkter. Framförallt så möjliggör ökad supply chain visibility att man kan säkerställa tillgången på livsnödvändiga hälsoprodukter vid logistikkedjans slutdestination. Under denna studie visade det sig att begreppet supply chain visibility är ett tvetydigt koncept som gör det svårt för organisationer att veta hur och vad de bör adressera när de eftersträvar en ökad nivå av synlighet i logistikkedjan. De parametrar som ansågs bäst beskriva nivån av supply chain visibility var genom att bedöma kvantiteten, noggrannheten och färskheten av informationen (statusinformation, transaktionsinformation och masterdata) som delas genom hela logistikkedjan. Genom att granska de tre attributen av den information som delas inom en logistikkedja så kan organisationer och regeringar i LMILs, i detta fall den nationella logistikkedjan i Zimbabwe, utvärdera den nuvarande nivå av supply chain visibility och förstå vad det är som påverkar dess nivå. Resultaten för denna studie visade att det finns många områden som kan åtgärdas när man syftar till att förbättra nivån av supply chain visibility - varav många inte alls är relaterade till sofistikerade IT-lösningar. Tyvärr, så har det visat sig att många individer ofta tror sofistikerade IT-lösningar är lösningen, när man vill öka graden av supply chain visibility. Med denna tro riskerar man att förbise andra kritiska faktorer som också kan förbättra informationens kvantitet, noggrannhet och färskhet, således även graden av supply chain visibility. Denna studie föreslår att organisationer och regeringar istället bör adressera två parametrar; systemmognad och kapacitet. Tillsammans fångar de två parametrarna hela spektret av faktorer som kan adresseras när man vill öka graden av supply chain visibility. Systemmognad avser utformandet logistikkedjans för att underlätta för bättre informationsutbyte, såsom leveransfrekvensen, val av push- eller pull-system, antal distributionsnivåer eller utformningen av i logistik- och informationshanteringssystemet. Kapaciteten avser den aggregerade förmågan av systemet, vilket bland annat inkluderar; utbildning, träning, kompetens, erfarenheter, arbetsbelastning, och vilja hos individer som arbetar inom logistikkedjan. Genom att använda de två parametrarna som en riktlinje, är tanken att organisationer och regeringar i LMILs kan fånga ett bredare spektrum av möjliga områden som kan adresseras när man syftar till att förbättra nivån på försörjningskedjans synlighet.

A thesis submitted to Faculty of Commerce, Law & Management The University of the Witwatersrand In fulfilment of the requirements for the degree of Doctor of Philosophy September 2015
The present study explores the entrepreneurial processes of high growth firms in Zimbabwe using causation and effectual processes as the underlying logics. Causation is a process that takes a business objective as given and focuses on selecting between means in order to achieve the objective. Effectuation, on the other hand, takes resources as given and focuses on exploiting possible options generated from the available resources. Thus, causation relies on formal planning and predictions while effectuation is a non-predictive logic. The study was motivated by the need to understand how high growth firms identify business opportunities, mobilise resources and sustain growth under dynamic conditions prevailing in Zimbabwe. Zimbabwe’s environment has been characterised by shallow credit markets, depressed economic activities and high cost of doing business. A multiple case study of six high growth firms drawn from the agricultural, construction, manufacturing, services as well as Information Communications Technology (ICT) and stationery sectors was undertaken. Data were collected using interviews, documentary sources and observations. Thirty interviews were conducted with the founders, and senior executives from finance, business development, marketing or equivalent positions as well as the firm’s bankers. Data were inductively analysed using ATLAS.ti Version 7 package. The study evidence shows that there is no complete transition from effectuation to causation process. The major study conclusions are that; first, entrepreneurs relied on the social networks as sources of business and capital. Second, the ability to socially innovate is influenced by trust. Third, firms are wary of using external finance because of business uncertainty and cost. Fourth, the firms do not engage in direct competition with incumbents, but collaborate with industry peers. Fifth, the participating firms relied on incremental innovation and local business. Sixth, the firms showed high levels of serial and portfolio entrepreneurship. Finally, contextual factors had an influence on business success, and therefore the ability to adapt to the environmental changes is vital for business growth. The main contribution of this study is the development of a theoretical framework that extends the effectuation logic. The additional dimensions that emerged from the evidence are social innovation, portfolio diversification, incremental innovation, portfolio diversification, trust, business systems and contextual factors. The study also makes important methodological, empirical and practical contributions. Further research is recommended to move the Extended Effectuation framework towards the development of normative theory.
MT2016

The airline industry has grown rapidly over the past few decades, recording a ten-fold rise in passenger numbers and a fourteen-fold increase in cargo volumes. This growth has created overwhelming value to airline passengers, employees, suppliers and the broader economy. Unfortunately, this industry has been affected by terrorism attacks, wars, revolutions, pandemic fears, earthquakes, volcanoes, failing economies and skyrocketing fuel prices all of which have negatively impacted on profitability and resulted in intense competition. Consequently, airlines have spent the last decade in survival mode having to adapt to harsh changes. Air Zimbabwe, a state-run organisation which operates in this highly regulated and turbulent industry, is faced with numerous micro and macro environmental challenges and has been purposively selected for this study. According to company statistics, the airline’s annual passenger uplifts have declined from a peak of over 1 million in the 1990s to less than 200 000 in 2011, with revenue generation declining in correlation. Whilst Air Zimbabwe has experienced depressed demand for its services, competitor airlines are recording brisk business. The aim of this study was to investigate how a struggling organisation, which operates in a turbulent environment, can improve its competitiveness and profitability by better understanding the impact of industry role players and adapting organisational strategies to industry variations. This study examined, from the point of view of the industry players themselves, the extent to which customers, suppliers, competitors, regulatory authorities, substitute products and new entrants have impacted on the competitiveness and profitability of the airline. Major findings reveal that an organisation cannot operate in isolation and be competitive or profitable, but constantly needs to analyse the industry environment in which it operates in and to amicably interact with other industry role players. The research outlines the need for competition in certain areas and cooperation in others.
Business Management
M. Com. (Business Management)

This study sought to establish the business strategies employed by Mobile Company X Zimbabwe (MCXZ) for it to survive the challenging economy. A qualitative research and a case-based approach involving MCXZ were used. Semi-structured interviews and secondary data were used to produce qualitative data and for triangulation of findings. Data was analysed and managed through qualitative coding and Atlas.ti program. The findings of the study showed that MCXZ employed growth business strategies through market penetration, product development, market development and strategic alliances. In addition, the study found that banking crisis, high competition, rapid technological changes, consumer preferences, shrinking markets and unfavourable government policies are the main threats in the challenging economy. However, MCXZ managed to survive and grow due to the integration of business strategies and the key success factors (KSF) in the industry. The KSF are organisational agility, research and development, quality and affordable mobile phones and effective after sales service and accessories.
Business Management
M. Com. (Business Management)

The study sought to investigate the performance measurement practice of retail Micro, Small and Medium Enterprises (MSMEs) in Zimbabwe and to develop a performance measurement framework for monitoring and managing the performance of retail MSMEs in developing countries. The performance measurement framework may enhance the chances of success and survival of these retail MSMEs. The framework was developed based on a review of the literature and an empirical study. Questionnaires were administered to 373 owner/managers of which only 189 responded. Interviews were held with 20 senior employees in the accounts/finance departments of MSMEs. Stratified random sampling was employed to select the 20 senior employees interviewed. Interviews were also held with eight (8) owner/managers who were purposively selected from the 189 MSMEs who participated in the study. It was established that most of the MSMEs do not measure the CSFs identified from the literature review. The study identified innovation, management of costs, and management of customers, management of competitors, market scanning, employee motivation, and management of regulators as the factors that need to be measured and monitored if MSMEs are to succeed. The performance measurement framework which emerged from the study focused more on measurement of non-financial performance rather than financial performance. Most owner/managers interviewed indicated that the proposed performance measurement framework can be used to enhance the performance of MSMEs. The study recommends that a confirmatory study such as structural equation modelling should be carried out in order to test the cause-effect relationship between the CSFs identified in this study. The study also recommends a longitudinal study where the researcher will assess the performance measurement practices of the retail MSMEs over time rather than relying on the perceptions of owner/managers and employees of the MSMEs. Keywords: Critical success factors, MSMEs, performance measurement,
Management Accounting
D. Phil. (Management Accounting)

The aim of the study was to determine whether CBZ Bank's strategic intent was aligned to action on the ground and how the bank could consolidate its competitiveness in the market. Organisations in the services industry rely on their human resources to manage other resources in order to deliver superior service. The employees are also responsible for executing operational strategies on the ground and getting feedback directly from the market. Branch employees are directly in the competition zone and they can provide invaluable insight into the competitive dynamics of the banking industry. In order to obtain the employees' perspective of the bank's strategic intent, whether events on the ground are reflective of it and ascertain the competitiveness of the bank, responses from thirty one (31) supervisory and managerial cadres were used. The population frame was composed of (five) 5 senior managers, thirteen (13) middle managers and thirty three (33) supervisory personnel. A self administered questionnaire was e-mailed to the targeted fifty one (51) staff members. Thirty one (31) responses were received. The choice of the sample was driven by the fact that strategic business unit leaders drive the bank's strategy hence they are able to shed invaluable information regarding the bank. Eighty two (82%) of the respondents indicated that the bank's strategic intent was on course as opposed to eighteen (18%) who felt otherwise. Seventy one (71 %) of the respondents also felt that the bank was competitive. A salient feature of this study was that the majority of respondents concurred that the bank's strategic intentions were on track. However due to the volatile and hyper inflationary conditions prevailing, shareholder value should be preserved by adopting growth strategies that hedge against the effects of inflation. Such strategies should include creating new external markets by going regional and international.
Thesis (MBA)-University of KwaZulu-Natal, 2006.

Questionnaires translated into Shona
Mineral extraction is one of the key drivers of Africa’s economies and is also one of the largest industries in the world. In many African countries, including Zimbabwe, mining contributes to profound parts of the economy and remain the engine for economic growth. In recent years, and following the continual exploitation of minerals, mining companies have been scrutinized as a major cause of social, environmental, and economic problems faced mainly by communities at the margins. In this regard, mining companies are widely perceived to be prospering at the expense of adjacent communities, who are the primary recipients of the externalities, mainly negative, from mining operations. Due to incongruent stakeholder interests conflicts have erupted given the peculiar case of the extractive industries in Zimbabwe. Having realised the differences among stakeholder interests over minerals, in the extractive industry the study sought to answer this question: how is CCE understood by different stakeholders? And how is CCE measured by the same stakeholders?. The focus of the study is to evaluate the meaning of CCE from multiple stakeholders in the extractive industry in Zimbabwe; and to analyse how CCE is measured by identified stakeholders. In order to satisfy the stated objectives, the study employed mixed research method. This study revealed similarity in understanding of CCE and its usefulness amongst the different stakeholder groups. Of cognitive importance is the realisation by stakeholders on the need for proactive communities and corporate investment into community for effective partnerships. Collaboration, empowerment, inclusion, trust and organisation emerged to be the major facilitators for CCE. The study presents operative CCE according to the obligations and expectations of stakeholders. Having realised that mining industries are particularly susceptible to conflict between stakeholders, the study suggests proactive desire to mitigate these conflicts through CCE in the mining industry. In this respect, community development, peace and stability and strong economy are the major outcomes of effective CCE. The study recommends participation of resource owners in planning, implementing, monitoring and evaluation as well as dividends sharing of mining projects as advocated for by the CCE Model. It is also recommended that the adoption of the CCE Model will ensure a sustainable and harmonious coexistence between the predominantly capitalistic mining concerns and the resource owners and solve part of the current impasse to business and community development.
Business Management
D.B.L.

Abstract in English, Afrikaans and Zulu
In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level.
Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word.
Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya.
Financial Accounting
D. Phil. (Accounting Sciences)