THE EFFECT OF PARTIAL USAGE OF COST ACCOUNTING SYSTEM IN AFRICAN TRADITIONAL HEALING IN SOUTH AFRICA

Abstract

Whilst there is a lack of academic literature and research on this subject of cost accounting in African traditional healing, several studies have been undertaken on effective implementation of cost accounting in public and private organisation. But none of these studies have attempted to find out whether the non-implementation of cost accounting system in African Traditional healing was due to policies introduced by the previous government in South Africa. The purpose of this paper is therefore to attempts to determine the reasons for Partial Usage of cost accounting system in African Traditional Healing, to determine the level of Partial Usage of Cost Accounting in African Traditional Healing and to determine the strategies of full usage of cost accounting system in African Traditional Healing in South Africa. This research was undertaken with the traditional healers in the Makhuduthamaga Local Municipality. Data were collected through the focus group interview which was conducted with African traditional healers. One focus group interview was conducted with seven African traditional healers consisting of six females and one male participant. This management initiative for integrated African health care service offers a valuable framework to implement measure and improve the efficiency of the services of the African traditional healing. The overall results according to the African traditional practitioners shows that there is a strong relationship between the policies introduced by the previous government played a crucial role in partial usage of cost accounting system in African traditional healing in South Africa. Key Words; African traditional medicines; African Traditional Healing; Traditional healing practitioners; Cost Accounting Practice, Traditional health practices