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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 ...
The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the changing ...
van der Poll, Huibrecht Margaretha(Journal of Construction, 2015-03)
Recent literature suggests that many companies are moving
away from traditional costing (TC) systems in favour of activity
based costing (ABC) systems which provide more accurate cost
information among other benefits. ...
van der Poll, Huibrecht Margaretha(African Journal of Hospitality, Tourism and Leisure, 2015)
Worldwide natural resources such as coal and water are becoming scarcer each year. Individuals as well as companies need to use natural resources sparingly and responsibly, and decrease waste production. It is not only ...
Worldwide natural resources such as coal and water are becoming scarcer each year. Individuals as well as companies need to use natural resources sparingly and responsibly, decreasing waste production. It is not only ...
Maroyi, Vongai; van der Poll, Huibrecht M(African Journal of Business Management, 2012-08-15)
Capital budgeting is crucial in the maximisation of shareholder value as it depends on the capital
budgeting decisions made by the managers. The capital budgeting techniques used by South African
mines listed on the ...
van der Poll, Huibrecht M; Booyse, Nicholaas J; Pienaar, A J; Büchner, Suz; Foot, Judith(Southern African Business Review, 2011)
Although Economic Value Added (EVA™) might improve the
measurement of organisations’ performance, it seems not to be used
widely in South Africa. The need to measure financial performance
and the different metrics that ...
van der Poll, Huibrecht M; McGee, Aletta; Booyse, Nico J(Alternation, 2011)
Students from a disadvantaged background in a community outreach project often do not have the opportunity to gain knowledge on computer applications (for instance, word processing and spreadsheets) at school level. In the ...
van der Poll, Huibrecht M; Gouws, Daan G(South African Journal of Economic and Management Sciences, 2009-09)
The act of classifying information created by accounting practices is ubiquitous in the accounting
process; from recording to reporting, it has almost become second nature. The classification has to
correspond to the ...
Students studying to become Chartered Accountants at a large South African Open Distance Learning (ODL) institution are failing an introductory course in computer literacy at an alarming rate. Over a period of five years ...
Gouws, Daan G; van der Poll, Huibrecht M(Meditary Accountancy Research, 2004)
We know more about the past than about the future. Accounting information
and knowledge of the past come from the fact that the methods we use
to arrive at beliefs about the past are generally more reliable than ...
Gouws, D.G.; Shuttleworth, C.C.(University of South Africa, 2009-08-02)
Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability ...