The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise ...
The principal goal of this research study was to critically evaluate the
current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of ...
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 ...
In South Africa household debt has increased rapidly over the past few years, therefore illustrating the importance of analysing liability usage behaviour of individual members within the household. In order to comprehend ...
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 ...
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 ...
Agriculture is of inestimable value to South Africa because it is a major source of job creation and plays a key role in earning foreign exchange. The most significant contribution of agriculture, and in particular maize, ...
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 ...
The disclosure of headline earnings is one of the JSE Limited (JSE)’s listing requirements. All listed entities are required to comply with this disclosure requirement. Guidance in the form of The Circular on headline ...
The Industrial Development Corporation is the largest provider of development funding in South Africa. Despite having documented processes for assessing funding applications, which include traditional performance measures, ...
This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis ...
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 ...
In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset ...
This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, ...
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, ...
Hierdie verhandeling handel oor die belastingimplikasies wat
uit die aankoop en verkoop van ondernemings in Suid-Afrika
voortspruit.
Aandag word gegee aan die bree belastingraamwerk van die
transaksie en die verskillende ...
The study investigates whether the main capital market theories and pricing models provide
a reasonably accurate description of the working and efficiency of capital markets,
of the pricing of shares and options and the ...
South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the ...
Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector ...
During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems ...