Township small, medium, and micro enterprises (“enterprises”) face challenges due to not utilising key lagging and leading performance indicators (“indicators”) to evolve in the organisational life cycle (“cycle”) and ...

The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...