Browsing College of Accounting Sciences by Type "Thesis"

Now showing items 1-20 of 47

Accounting and taxation practices of selected mining exploration companies in South Africa

Sturdy, Joline (2011-06)

The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting ...
Accounting for employee share options : a critical analysis

Sacho, Zwi Yosef (2009-08-25)

The main goal of this dissertation was to obtain an understanding as to the true economic nature of employee share options and the problems surrounding the accounting thereof. The main conclusion of this study is that ...
Accounting for financial instruments in corporate treasuries

Mulder, Ignatius Jacobus (1998-06)

The purpose of this thesis is to demonstrate the need for enhanced accounting methodology for financial instruments which are traded in the global financial markets. The thesis proposes an accounting framework within ...
An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry

Fakoya, Michael Bamidele (2014-03)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ ...
Analysing the predictors of financial vulnerability of the consumer market microstructure in SouthAfrica

De Clercq, Bernadene (2014-06-11)

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify ...
An application guideline for the fair value accounting of biological assets

Van Biljon, Marilene (2016-06)

Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these ...
The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme

Julyan, Leoni (2011-06)

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect ...
Characteristics of corporate social responsibility assurance practices

Ackers, Barry (2014-06)

As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include ...
Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors

Doussy, F. (Frank), 1958- (1999-07)

The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ...
The decision-usefulness of corporate environmental reports in South Africa

Kamala, Peter Nasiema (2014-11)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The ...
Developing a conceptual framework for accountability in Namibian NGOs

Simasiku, Andrew (2020-11)

Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being ...
Developing a conceptual model linking remuneration governance compliance, executive pay, pay-gap, and performance of JSE firms

Mnyaka, Nomanyano Prim-Rose (2022-12)

Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth based on its reaction to corporate scandals/collapses has led to contestation of the agency theory favoured by extant ...
Developing a framework to address the underrepresentation of black citizens in the chartered accountancy profession: case of South Africa

Musundwa, Faith Sedzani (2022-05)

Little is known about the lived experiences of Black aspirants journeying the pathway to becoming Chartered Accountants in South Africa. Democracy brought with it the promise of equal and unrestricted access to the profession ...
Developing a statement of financial position model for the South African household sector

Scheepers, Dimarie (2014-07-14)

The South African Reserve Bank presents an annual balance sheet for the South African household sector constructed from macro-economic data estimates. Broad asset and liability classes are presented which can be disaggregated ...
Development of an environmental reporting framework for the industrial sector in Tanzania

Myava, Jema Edmund (2019-03)

The purpose of this study was to develop an environmental reporting framework for the Tanzanian industrial sector. To achieve the purpose, the study started by developing a disclosure index, which was used to measure the ...
Didactic conversation and transactional distance : a case study of retention and throughput of accounting students

Van Rooyen, Annelien Adriana (2015-07)

The study was necessitated by the fact that the throughput rates of accounting students studying at distance learning institutions in South Africa are disturbingly low when compared to students studying at residential ...
Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika

Theron, Hans Jacob (2004-06)

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) ...
E-learning technologies for open distance learning knowledge acquisition in managerial accounting

Kashora, Trust (2018-07)

This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate ...
The effectiveness of audit committees in the private sector

Rampershad, Aveen (2022-04-14)

The objective of this study was to develop a graphical and narrative framework to promote the overall effectiveness of audit committees in private sector companies in South Africa. Audit committees play an important role ...
Employers' and public accountants' attitudes towards employee reporting in South Africa

Stainbank, L. J. (Lesley June), 1953- (2000-11)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee ...

Browsing College of Accounting Sciences by Type "Thesis"

Browsing College of Accounting Sciences by Type "Thesis"

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