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Browsing Research Outputs (Financial Accounting) by Issue Date

Browsing Research Outputs (Financial Accounting) by Issue Date

Now showing items 1-20 of 35

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 ...
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 ...
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 ...
Exploring a blended learning approach to improving student success in the teaching of second year 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 ...
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, ...
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 ...
Integrating MXit into a distance education Accounting module

van Rooyen, Annelien (Progressio, 2010)

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 ...
Effective integration of SMS communication into a distance education accounting module

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 ...
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, ...
Student experiences of technology integration in an accounting course

van Rooyen, Annelien (2012-09)

Technology, when used appropriately, can assist with high-quality learning and teaching. However, using technology in the context of a developing country like South Africa often remains unexploited owing to lack of access, ...
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 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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
Distance Education Accounting Students’ Perceptions of Social Media Integration

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. ...
Law Students' Perceptions of Online Self-Assessment Assignments in an Accounting Module

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 ...
Small talk versus smart talk: Providing accounting content and emotional support in a distance education course

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 ...

Browsing Research Outputs (Financial Accounting) by Issue Date

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