According to Goetz (1949), "Planning is fundamentally choosing and a planning

problem arises when an alternative course of action is discovered." What this

means is that alternative courses of action make planning necessary.

Fayol (1916) argued that control means making sure that organisational activities
go according to plan. Planning precedes control.

Mockler (1970) defined control as a systematic effort by business management

to compare performance to predetermined standards, plans, or objectives in
order to determine whether performance is in line with these standards and
presumably in order to take any remedial action required to see that human and
other corporate resources are being used in the most effective and efficient way
possible in achieving corporate objectives. This simply means that corrective
actions are taken when expected performance is not equal to actual
performance.

Motivation originates from a Latin word, movere which means to move.

Kreitner (1995) defined motivation as a psychological process that makes

behaviour purposeful.

Motivation is a predisposition to behave in a purposive manner to achieve

specific, unmet needs" (Buford, Bedeian, & Lindner, 1995). This means that man
is more determined when he has an unsatisfied need.

Higgins (1994) also described motivation as a desire to satisfy an unmet need.

Bedeian (1993) argued that motivation is a desire to achieve.

According to IPSAS (International Public Sector Accounting Standards), a

Government Business Enterprise (GBE) is a entity controlled by the public sector
that is not reliant on continuing government funding to be a going concern. It is
granted the financial and operational authority to carry out a