Browsing Open Research Collection by Author "Gouws, D.G."

Now showing items 1-4 of 4

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, ...
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, ...
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 ...
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 ...

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