College of Accounting Sciences: Recent submissions

Now showing items 1-20 of 216

Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities

Warinda, Togara (2023-03-31)

Accounting scandals that have been experienced at the onset of the 21st century have rekindled interest in accounting ethics education. There is a general consensus on the importance of accounting ethics education. At ...
Adoption of environmental management accounting in the textile manufacturing industry in South Africa

Omoworare, Temitope (2022-12)

The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and ...
The relationship between integrated reporting assurance and investment decision-making

Mushwana, Phoebe Danisa (2023-04-24)

Integrated reporting has received much recognition in the last decade, with many companies, mandated or not, having adopted it and made it the current frontier in corporate reporting. Integrated reporting has become ...
An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe

Nyakuwanika, Moses (2022-03-10)

Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of ...
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 ...
A Model for managing working capital optimally

Nobatyi, Andile Enoch (2022-12)

Management of working capital (WC) involves all decisions and actions taken to determine the appropriate level of current assets and current liabilities. Financial managers find it hard to determine the optimum level of ...
An irregular expenditure governance strategy for South African state-owned entities

Dlulane, Babalo (2022-10-25)

National government’s efforts to prevent irregular state expenditure have mainly focussed on the municipal environment, although there has been an increase in irregular expenditure by stated-owned entities (SOEs). This ...
The value relevance of integrated reporting in South Africa and the United Kingdom

Khatlisi, Mbalenhle (2022-10-19)

In 2013, the International Integrated Reporting Council (IIRC) had a long-term vision that firms across the world would adopt integrated reporting, which would ultimately become a corporate reporting norm. However, nine ...
Striving for innovation: a quadruple helix intervention for accounting education in Ghana

Zotorvie, Justice Stephen Tetteh (2022-06)

There have been reports that most newly qualified accounting graduates in Ghana are struggling to secure sustainable employment, mainly because they do not have information communication and technology (ICT) and higher-order ...
A framework to enhance environmental sustainability of plastic manufacturers in South Africa

Foot, Judith (2022-02)

An integrated view on generative sustainability has taken on acutely important dimensions globally, given the omniscience of degrading environmental forces. This age of the Anthropocene, in the time scale of earth’s ...
Enhancing services provided by small- and medium accounting practitioners in South Africa

Hlakudi, Ramphelane Edward (2022-06)

This study responded to a worldwide call by the International Federation of Accountants (IFAC), a global advocacy body for the accountancy profession, for more research into small and medium practices (SMPs). SMPs, which ...
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 ...
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 ...
Exploring the adoption of activity-based costing in selected South African crude oil refineries

Makhaza, Sanelisiwe Peacefull (2022-02)

The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...
Application of the budgetary metrics and outcomes-based logic model for controlling and monitoring performance in Capricon District Municipality

Sithole, Marilyn (2021-12-12)

This study investigates the application of the budgetary metrics and outcomes-based logic models (OBLM) for monitoring and controlling performance in Capricorn District Municipality from 2014 to 2019. The study is inspired ...
Financial literacy competencies required from South African professional accountants providing services to small- and medium-sizes enterprises

Viviers, Gerharda Maria (2021-11)

Small- and medium-sized enterprises (SMEs) play an important role in providing employment, reducing poverty and contributing to the economic growth of South Africa. However, these enterprises face several challenges, ...
Seeing the Wood for the Trees - Textual Analysis of the Integrated Reports of Forestry, Logging and Related Services Companies in South Africa

du Toit, Elda; Esterhuyse, Leana (Southern African Accounting Association (SAAA), 2021)

Low readability and narrative tones can be used as impression management tools in corporate communications, especially in environmentally sensitive industries. We conducted computerised textual analysis on the integrated ...
A tax framework for crowdfunding in South Africa

Oosthuizen, Annelize (2021-01-31)

Crowdfunding is an innovative tool used by entrepreneurs and small businesses to access capital from sources other than the financial services and the banking industry. It is one of the most promising tools to assist in ...
Fraudulent award of tenders and South African government

Manaka, Phuti Frans (2021-08-11)

The aim of this study was to determine which factors lead to the fraudulent awarding of tenders by the South African government. To that end, the researcher sought to highlight the causes of fraudulent activities occurring ...
Is the turnover tax system functioning as intended? An exploratory study

Hellberg, Astrid Edelgard Suzanne (2019-11)

This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical ...

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College of Accounting Sciences: Recent submissions

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