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 ...
du Toit, Elda; Esterhuyse, Leana(The African Journal of Information and Communication (AJIC), 2021-06-03)
Among the most-read corporate documents are chief executive officers’ (CEOs’) shareholder letters. Using institutional isomorphism as lens, this study examines the extent to which the narrative styles used by South African ...
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 ...
A shortage in skilled accountancy professionals has been recognised both globally
and locally. In South Africa, it is mainly accountancy faculties at higher education
institutions that are tasked with addressing such ...
Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between ...
The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 ...
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 ...
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 ...
Many theorists have linked dividends with the ability to carry signals regarding a firm’s expected financial performance. Despite being grounded on a sound theoretical framework, empirical evidence has failed to unanimously ...
Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question ...
This quantitative research was conducted to examine factors that have an influence on the debt financing of MoEs for the CoJ. It is quite evident from previous literatures that there has been a plethora of research undertaken ...
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 ...
This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge ...
Purpose – The purpose of this paper is to determine whether companies recognised for the quality of their sustainability reporting are also adopting investor relations (IR) best practices for their IR webpages. Quality ...
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 ...