Accounting scandals that have been experienced at the onset of the 21st century have rekindled interest in accounting ethics education. There is a general consensus on the importance of accounting ethics education. At ...
The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and ...
Integrated reporting has received much recognition in the last decade, with many
companies, mandated or not, having adopted it and made it the current frontier in
corporate reporting. Integrated reporting has become ...
Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of ...
Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth
based on its reaction to corporate scandals/collapses has led to contestation of the agency
theory favoured by extant ...
Management of working capital (WC) involves all decisions and actions taken to determine the appropriate level of current assets and current liabilities. Financial managers find it hard to determine the optimum level of ...
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 ...
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 ...
There have been reports that most newly qualified accounting graduates in Ghana are
struggling to secure sustainable employment, mainly because they do not have
information communication and technology (ICT) and higher-order ...
An integrated view on generative sustainability has taken on acutely important dimensions globally, given the omniscience of degrading environmental forces. This age of the Anthropocene, in the time scale of earth’s ...
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 objective of this study was to develop a graphical and narrative framework to promote the overall effectiveness of audit committees in private sector companies in South Africa. Audit committees play an important role ...
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 ...
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 ...