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Browsing Economic and Management Sciences by Type "Article"
Now showing items 1-20 of 2146
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(AOSIS, 2022-12)The publication of the 20th volume of the SA Journal of Human Resource Management (SAJHRM) marks an important milestone in the journal’s existence in the broader field of management sciences. Since its inception as an ...
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(African Consortium of Public Administration, 2007)The practice of inter-governmental relations ( IGR) and its management has become an important element for facilitating service delivery in the public service. This paper departs from the premise that IGR presents an ...
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(International Institute for Private, Commercial and Competition Law, 2021-12)Countries across the world advocate for the usage and benefits of the Fourth Industrial Revolution (4IR). 4IR sets the pace for artificial intelligence, increased utilisation of the internet, and digital technologies in ...
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(University of Johannesburg, 2016-04)The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given ...
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(Association for Professional Managers in South Africa, 2007-03)Legislation such as the Labour Relations No 66 of 1995 and the Promotion of Access to Information Act No 2 of 2000 has paved the way for creation of a culture of un-coerced disclosure of information in South African ...
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(Southern African Communication Association, 2006-07)This paper attempts to estimate the determinants of Internet usage in South Africa in a theoretically plausible model. The three-step Engle Yoo estimation technique is applied. The results indicate that the number of ...
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(Southern African Institute of Government Auditors, 2004)Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
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(African Consortium of Public Administration, 2012)It is crucial to the realisation of a functioning pluralist society that an appropriate balance should exist between consensus and participation; government should perpetually be aggregating societal sentiment and ...
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(School of Accounting Sciences, University of Pretoria, 1998)The broader view of accounting requires a new approach to the communication of accounting information than is reflected in current practices. Accountants' ability to communicate accounting information effectively is crucial ...
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(Southern African Institute of Government Auditors, 2004)The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
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(Wiley, 2022-12)We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We ...
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(South African Institute of Chartered Accountants, 2006-07)Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
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(South African Institute of Chartered Accountants, 2006-08)SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...
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(South African Institute of Chartered Accountants, 2009-05)South Africa remains a relatively high interest rate environment and a nil- or low-interest loan may therefore be a popular method of assistance, as the recipient of the loan could enjoy a substantial interest saving.
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(African Consortium of Public Administration, 2015)Performance information indicates how well an institution is meeting its aim and objectives and which policies and processes are working. This article argues that the current system of accounting used by government for ...
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(Southern African Institute of Government Auditors, 2003)This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
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(MDPI, 2023-11-13)This study investigates the impact of engaging accounting students in a team-teaching role on their knowledge and competency development in a higher education setting. The research quantifies the knowledge gains from ...
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(University of the Free State, 2022-12-08)Mining companies are responding to increasing pressure to conduct their operations responsibly by implementing corporate social responsibility (CSR) projects in their host communities. However, it has been argued that ...
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(Juta, 2009-03)This paper develops a general equilibrium endogenous growth model in an overlapping generations framework, and compares, in terms of economic growth, a passive unemployment policy (unemployment insurance) with an active ...
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(Emerald, 2024-01)PURPOSE : This study aimed to determine the motivations of a select group of South Africans in terms of their potential engagement with cultural tourism; more specifically, the study set out to show whether these motivations ...
Now showing items 1-20 of 2146