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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 ...
Van Rooyen, Annelien Adriana(Accounting Education, 2020-06-15)
Although accounting students are well trained in the field of ethical
behaviour, recent technological developments have created
challenges in the workplace. Having focused on the concept of
virtue ethics and the fundamental ...
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 ...
Companies today are realising that they no longer only account to their shareholders for their financial performance, but to their broader stakeholders for the non-financial impact of their operations on society, the ...
Grebe, L.; Davis, Annemarie; Odendaal, E.(Journal of Contemporary Management, 2016)
As a third of all directors in South Africa are chartered accountants (CAs), this
research examined the strategising practices of CA strategists in the mining industry. Drawing on the strategy-as-practice ...
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 ...
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 ...
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 ...
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 ...
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 ...
van Rooyen, Annelien; Wessels, Jacobus(2015-10-17)
Integrating mobile phones into higher education, and more specifically in the distance education context, is no longer regarded a strange phenomenon. Mobile devices are widely used by distance education institutions to ...
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 ...
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 ...
van Rooyen, Annelien; Dry, Rika(Academic Conferences and Publishing International, 2015-06)
The low throughput of accounting students constitutes a major challenge at the University of South Africa (Unisa), a distance education institution, and in particular, to Law students who need to pass a basic introductory ...
van Rooyen, Annelien(Procedia - Social and Behavioral Sciences, 2015-02-20)
Online student support is frequently used by distance education institutions worldwide, but in South Africa it remains a challenge to educators as not all students have access or can afford using the internet regularly. ...
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 ...
Technology, when used appropriately, can assist with high-quality learning and teaching. This article describes the design and implementation of MXit (an instant messaging application) as a tool intended to assist Accounting ...
Prinsloo, Paul; van Rooyen, Annelien(Meditari Accountancy Research, 2007)
Blended learning is the new buzzword in higher education. International trends in open and distance learning proclaim that the use of blended learning is essential for any distance education institution that wishes to ...
van Rooyen, Annelien(Meditari Accountancy Research, 2010)
The University of South Africa (Unisa), as a distance education institution, is
continuously challenged to lessen the negative impact distance has on students’
learning. The effective use of technologies affords distance ...
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 ...