Riglyne vir die finansiële verantwoording en batebeheer van 'n tegnologie-onderwyssentrum : 'n gevalstudie

• Main Author: Van Dyk, Helen
• Published: 2011
• Subjects: Education finance; RAUTEC
• Online Access: http://hdl.handle.net/10210/4118

M.Ed. === RAUTEC is the first school-university based technology centre in South Africa. Although much research has been done on the financial management of organizations, few guidelines exist for the financial management of a technology centre of this nature, extent and special mission. Financial management has a very broad focus and therefore this study cannot include research in respect of the entire financial management of RAUTEC. This study focuses on the financial functioning ofRAUTEC, up to making the annual financial statements available, as well as the control over the fixed and current assets. The purpose of the case study is to develop guidelines to ensure that the financial reporting and asset control of the technology centre are being handled correctly. The qualitative research approach is followed and the researcher focuses on one specific case, i.e. RAUTEC. For this case study research data is collected from interviews, document analysis and observation. The internal validity was confirmed through the triangulation ofthe research results. The following main categories contain a summary of the research results: • the financial function; • exercising control over assets. Two sub-categories: effectiveness of financial documentation and bookkeeping of accounting transactions are derived from the first main category. From the second main category the following sub-categories are derived: exercising control over fixed assets and exercising control over current assets. After mentioning the possible limitations in the research, the final results of the study are set out as guidelines.