Recently added

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 ...

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 ...

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 ...

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, ...

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 ...

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 ...

Enhancing audit committee effectiveness in South African municipalities

Legodi, Audrey Hlabisang (2021-05)

The continuous failure of South African municipal administration, governance and oversight, renders the effectiveness of the municipal audit committee, questionable. The purpose of this study is to propose a framework ...

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 ...

Social media is so easy to share

Van Rooyen, Annelien Adriana (Accounting Education, 2020-06-15)

Although accounting students are well trained in the field of ethical behaviour, recent technological developments have created challenges in the workplace. Having focused on the concept of virtue ethics and the fundamental ...

A framework for the financial literacy skills required by professional athletes in pursuit of sustainable financial well-being

Moolman, Jaco (2019-11)

Many individuals spend their working lives attempting to accrue financial resources to sustain them beyond their retirement. The challenge in professional sport is that a professional athlete’s career is often relatively ...

A polychotomous accountability index for integrated reporting by South African listed companies

Chikutuma, Chisinga Ngonidzashe (2019-07)

The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the ...

Financial reporting practices in Ethiopia

Tewodros Gobena Yirorsha (2019-08)

The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS ...

Towards the development of a corporate community involvement disclosures framework: Evidence from South Africa

Van der Merwe, Cara Maria (2019-05-27)

The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for ...

High school learners' perceptions of accounting as a career path in the Mafikeng area

Oben, James Ako (2019-02)

The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates ...

A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom

Ssennyonjo, Peter (2019-07)

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, ...

High school learners' perceptions of accounting as a career path in the Mafikeng area

Oben, James Ako (2019-02)

The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates ...

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 ...

Barriers and enablers to the career transition of chartered accountants in the South African financial services sector

Terre Blanche, Lize (2019-01)

South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, ...

Recently added

Department of Financial Accounting: Recent submissions

Search UnisaIR

Browse

All of UnisaIR

This Community

My Account