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Browsing Department of Financial Accounting by Author "Cronje, Christo"

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An analysis of the accounting practices of junior exploration companies in South Africa

Cronje, Christo J.; Sturdy, Joline (2014)

IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated ...
An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa

Cronje, Christo; Sturdy, Jolene (Journal of Economic and Financial Sciences, 2013)

One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior ...
The balanced scorecard as a potential instrument for supporting planning and improvement in Accounting education: comparative survey findings.

Cronje, Christo; Vermaak, F.S.N. (2004)

This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the ...
The balanced scorecard as a potential instrument for supporting the planning and improvement of accounting education in South Africa

Cronje, Christo; Vermaak, F.H.S. (Emerald, 2001)

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education ...
Commonality between the preparer and the user of fi nancial information as a prerequisite for conveying meaning

Cronje, Christo; Gouws, D.G. (2011)

Preparers of fi nancial information encode their message in an accounting language that needs to be decoded by users to enable them to understand and use the information properly. In order to convey meaning successfully, ...
The communication potential of corporate annual reports of companies : towards a Dooyeweerdian approach

Cronje, Christo (2014-06-25)

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 ...
Corporate annual reports: accounting practices in transition

Cronje, Christo; Gouws, D.G. (2008)

Accounting practices generate accounting information that is reflected in corporate annual reports. However, these practices are in a process of transition. The word ‘transition’ means “change-over, conversion, development, ...
Corporate annual reports: towards a non-reductionist approach

Cronje, Christo; Coletto, R. (Die Vereniging vir Christelike Hoër Onderwys, 2015)

During the 20th century, numerous philosophers of science highlighted several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there ...
The Corporate Governance Conundrum: perspectives from Dante's Inferno

Cronje, Christo; Buys, Pieter (2016)

The Corporate Governance Conundrum: Perspectives from Dante’s Inferno. Corporate sustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within ...
Evidence of an expectation gap in corporate enviromental reporting in South Africa.

Kamala, Peter Nasiema; Wingard, Christa H.; Cronje, Christo (Croatian Accountant, 2015-12)

Research evidence has suggested that the environmental reports produced by listed South African companies, like in other countries are perceived to be deficient in decision-usefulness, thus not of a standard that can satisfy ...
Evolution of corporate environmental reports in South Africa

Cronje, Christo; Wingard, Christa H.; Kamala, Peter Nasiema (Croatian Accountant, 2015-12)

Using a literature review, we track the evolution of the quality of environmental reports of the Top 100 Listed South African (T100LSA) companies from 1990 to 2015. Furthermore, we attempt to predict the future quality of ...
The influence of full compliance with the Companies Act

Cronje, Christo; Gouws, D.G. (Emerald, 2001)

Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management’s decisions are reflected in accounting information. The user of accounting information has a ...
Intellectual capital: measurement, recognition and reporting

Cronje, Christo; Moolman, Sindiswa (South African Journal of Economic and Management Sciences, 2012-09)

In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual ...
The levels of disclosure relating to mine closure obligations by platinum mining companies

Cronje, Christo (AOSIS, 2017)

Background: Mine closure obligations are economically significant, and the consequences of insufficient mine closure obligations are of public interest. The incidence of acid mine drainage and the high number of ownerless ...
A more subtle set of information in corporate annual reports for disadvantaged stakeholders

Cronje, Christo (2010)

The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures. The research problem focuses on the issue whether full disclosure in corporate annual reports ...
Perspectives on effective communication of corporate sustainability reporting

Buys, Pieter; Cronje, Christo (2015)

In striving for sustainability, contemporary corporations are faced with a multitude of stakeholders, all vying for their piece of the corporate sustainability pie. In adhering to such diverse demands, the effective ...
A reflection on historical Biblical principles in support of ethical stewardship

Buys, Pieter; Cronje, Christo (2013)

Recent corporate history illustrates that, although accounting is acknowledged as the language of the contemporary business environment, it is not merely a detached technical activity, but rather a battlefield of diverse ...
The significance of human capital disclosures in corporate annual reports of top South African listed companies: evidence from the financial directors and managers

Adelowotan, Michael Olajide; Cronje, Christo; Wingard, Christa H. (Academic Journals, 2013)

This paper reports the research results of survey questionnaire administered on the financial directors and managers (identified as preparers of corporate annual reports) of top South African listed companies. The purpose ...
Sustainability reporting practices: a comparative study of South African and Botswana listed companies

Cronje, Christo J.; Wingard, Christa H.; Kiyanga, Bendriba Patrick Lutimbanya (2016)

Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate ...
Users’ corporate environmental Information needs

Kamala, Peter Nasiema; Wingard, Christa H.; Cronje, Christo (2016)

Most listed South African companies appear to have embarked on environmental reporting without enquiring what the users’ needs are. If users’ needs are not determined prior to reporting, it is unlikely that the resulting ...

Browsing Department of Financial Accounting by Author "Cronje, Christo"

Browsing Department of Financial Accounting by Author "Cronje, Christo"

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