UnisaIR Home
→
College of Accounting Sciences
→
Department of Management Accounting
→
Research Outputs (Management Accounting)
→
Browsing Research Outputs (Management Accounting) by Issue Date

Browsing Research Outputs (Management Accounting) by Issue Date

Now showing items 1-14 of 14

The integrity of information created

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 ...
Assessing Student Performance in a Theoretical Computer Literacy Course

van der Poll, H. M. (Alternation, 2009)

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 ...
Financial literacy : an interface between financial information and decision-makers in organisations

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 ...
Issues surrounding the classification of accounting information

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 ...
A financial literacy education framework for non-financial individuals in organisations

Shuttleworth CC (2011)
An Overview on the Implementation of Economic Value Added (EVA™) Performance Measures in South Africa

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 ...
Students’ Perceived Ability in the Use of a Computer Application in a Community Outreach Project

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 ...
Management accounting: An instrument for implementing effective corporate governance

Mayanja, M K; van der Poll, Huibrecht M (African Journal of Business Management, 2011-11-11)
A survey of capital budgeting techniques used by listed mining companies in South Africa

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 ...
FACILITATING A GREENER ENVIRONMENT THROUGH MANAGEMENT ACCOUNTING

van der Poll, Huibrecht Margaretha (2013-08-08)

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 ...
Facilitating a greener environment through Management Accounting

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 ...
Global assessment of internal audit competence: Does one size fit all?

Coetzee, P.; Erasmus, L.J.; Plant, K. (Unisa Press, 2015)

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 ...
The allocation of overheads in the construction industry in southern Africa: traditional costing or activity based costing?

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. ...
Application of the budgetary metrics and outcomes-based logic model for controlling and monitoring performance in Capricon District Municipality

Sithole, Marilyn (2021-12-12)

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 ...

Browsing Research Outputs (Management Accounting) by Issue Date

Browsing Research Outputs (Management Accounting) by Issue Date

Search UnisaIR

Browse

All of UnisaIR

This Collection

My Account