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The perceived value of the return on investment of accounting learnerships for employers

Dissertation (MBA)--University of Pretoria, 2010.

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Other Authors: Sutherland, Margie
Format: Thesis
Published: University of Pretoria 2013
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access_status_str Open Access
author2 Sutherland, Margie
author_browse Sutherland, Margie
author_facet Sutherland, Margie
collection Thesis
dc_rights_str_mv © 2009 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Dissertation (MBA)--University of Pretoria, 2010.
format Thesis
id oai:repository.up.ac.za:2263/23877
institution University of Pretoria (South Africa)
last_indexed 2026-06-10T12:39:51.634Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2013
publishDateRange 2013
publishDateSort 2013
publisher University of Pretoria
publisherStr University of Pretoria
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source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/23877 The perceived value of the return on investment of accounting learnerships for employers Sutherland, Margie upetd@up.ac.za Kater, Nadine UCTD Investments Dissertation (MBA)--University of Pretoria, 2010. Learnerships were introduced by the South African government as a mechanism to address the shortage of skilled people in the workplace. The aim of this research was to determine the perceived value of the return on investment (ROI) of the Chartered Accountant (CA) learnership – specifically from the employers’ point of view. Despite there being 934 learnerships registered in South Africa, there has been minimal ROI that relates directly to learnerships. The research was conducted in three phases. During the first phase, a focus group was convened to identify the components of the financial and non-financial benefits and costs of the CA learnership. These components were included in a survey questionnaire that was completed by 127 respondents during the second phase. In-depth interviews were conducted with eight employers in the third phase to determine the monetary value of the costs incurred in the implementation of the CA learnership. The key findings of the research include the identification of the specific components of the ROI of the CA learnerships, i.e. the financial and non-financial benefits and costs. From a holistic viewpoint, employers perceive the value of the ROI of the CA learnership. Gordon Institute of Business Science (GIBS) unrestricted 2013-09-06T16:02:53Z 2010-07-03 2013-09-06T16:02:53Z 2010-04-03 2010-07-03 2010-04-08 Dissertation Kater, N 2009, The perceived value of the return on investment of accounting learnerships for employers, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23877 > G10/313/ag http://hdl.handle.net/2263/23877 http://upetd.up.ac.za/thesis/available/etd-04082010-120841/ © 2009 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Investments
The perceived value of the return on investment of accounting learnerships for employers
title The perceived value of the return on investment of accounting learnerships for employers
title_full The perceived value of the return on investment of accounting learnerships for employers
title_fullStr The perceived value of the return on investment of accounting learnerships for employers
title_full_unstemmed The perceived value of the return on investment of accounting learnerships for employers
title_short The perceived value of the return on investment of accounting learnerships for employers
title_sort perceived value of the return on investment of accounting learnerships for employers
topic UCTD
Investments
url http://hdl.handle.net/2263/23877
http://upetd.up.ac.za/thesis/available/etd-04082010-120841/