The voluntary disclosure of intellectual capital by South African metropolitan municipalities

Mohajane, Kelebogile

dc.contributor.advisor	Scott, D.
dc.contributor.advisor	Scheepers, D.
dc.contributor.author	Mohajane, Kelebogile
dc.date.accessioned	2020-03-04T09:08:12Z
dc.date.available	2020-03-04T09:08:12Z
dc.date.issued	2020-01
dc.identifier.uri	http://hdl.handle.net/10500/26313
dc.description.abstract	Firstly, the study contributes to the understanding of voluntary IC disclosure practices in the South African metropolitan municipalities and therefore narrows the gap between IC theory and practice. Secondly, the findings provide valuable insights into the frequency, patterns and quality of voluntary IC disclosure in metropolitan municipalities across a three-year period. Thirdly, the results of the study may be used by various stakeholders of municipalities such as management, regulators and standard-setting bodies to improve disclosure of IC in this sector.
dc.format.extent	1 online resource (vi, 110 leaves) : illustrations (some color)
dc.language.iso	en	en
dc.subject.ddc	352.5321670968
dc.subject.lcsh	Municipal government -- South Africa	en
dc.subject.lcsh	Metropolitan government -- South Africa	en
dc.subject.lcsh	Intellectual capital -- South Africa	en
dc.subject.lcsh	Human capital -- South Africa	en
dc.title	The voluntary disclosure of intellectual capital by South African metropolitan municipalities	en
dc.type	Dissertation	en
dc.description.department	Financial Accounting	en
dc.description.degree	M. Phil. (Accounting Sciences)