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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
Performance measurement has been in existence and the subject of research for at least two decades. However, it would appear that the Small and Medium Enterprise (SME) sector lags behind other industries in terms of ...
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 ...