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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 ...
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 ...
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 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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...
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, ...
Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit ...
In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. ...