The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management ...

This qualitative study set out to investigate the extent to which the Balanced Scorecard (BSC) has been implemented for service delivery by South African Metropolitan Municipalities. The Ekurhuleni Municipality, City of ...

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 ...

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems ...

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 ...

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’ ...

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies ...

The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have ...

Current management accounting techniques have not been widely accepted as a means to develop a competitive advantage. The information obtained from the literature reviewed and the results from an empirical study that ...

Problem statement: Management accounting is not given enough emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management ...