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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 management control systems package has been the subject of recent studies but no study was found that examined the role of management control on service delivery in local government. The Victor Khanye Local Municipality ...
This research seeks to establish how e-learning may contribute towards knowledge
construction for Management Accounting students at the University of South Africa.
More specifically, the research is designed to investigate ...
Although private family organisations are prevalent role players in both the South African and international economies, limited research has been performed with regard to them. In terms of regulatory requirements, South ...
South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, ...
The study sought to investigate the performance measurement practice of retail Micro, Small and Medium Enterprises (MSMEs) in Zimbabwe and to develop a performance measurement framework for monitoring and managing the ...