Dr Swanepoel developed the new model as part of his doctoral study by combining lean accounting principles and a hybrid of grounded theory. By doing this, he was able to generate novel theory from historical evidence, experience and existing theories and, multiple case study methods. The data that was necessary for the thesis was obtained by using document analysis, which relied on the annual reports of three selected energy companies listed on three different stock exchanges.
The findings of his study indicated that financial decision-making models are being influenced by the adoption of lean accounting principles which in turn affect the decision-making of stakeholders.
Examiners lauded Dr Swanepoel for the contribution of his research to the literature – both locally and internationally.
More about the expert
Dr Swanepoel boast a wide-ranging and distinguished career, spanning 30 years in finance and lecturing, while working at a variety of companies. He is an internationally published researcher and conference presenter, and at present he is a lecturer and researcher at the NWU’s campus in Vanderbijlpark.
Dr Matthys (Thys) Swanepoel.
