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Browsing Accounting by Title
Now showing items 1-20 of 241
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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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(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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Accounting students access to social media related resources and the risk of tacit social exclusion (Routledge, 2019)The use of social media platforms to facilitate teaching and learning requires resources (hardware and Internet access) to enable active student participation. Limited access to these resources may impair students' learning ...
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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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(Emerald, 2016)PURPOSE : To investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately. DESIGN / METHPDOLOGY / APPROACH : The paper calculates conventional and adjusted ...
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(Department of Economics, University of Pretoria, 2014)The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of ʻThe Conceptual ...
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(JEIEFB’s Publishers, 2020)Non-profit organisations (NPOs) are faced with difficulties in maintaining financial stability and sustainability due to lack of funding and poor resource management. This has resulted in failure and abandonment of various ...
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(School of Accounting Sciences, UP, 2006)According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can ...
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(University of Pretoria, 2022)This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student ...
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(University of Pretoria, 2018)A competency-based approach to teaching, learning and assessment that focuses on the development of competencies that are essential for success in the accounting profession, has been proposed for accounting education. ...
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(Elsevier, 2022-01)We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...
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(Routledge, 2016-03)Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We ...
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(Routledge, 2023)This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...
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(University of Pretoria, 2011-12-07)The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two ...
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(University of Pretoria, Department of Economics, 2018-08-28)BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the Johannesburg Stock Exchange (JSE). These companies have also ...
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(Wiley, 2019-03)This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies ...
Now showing items 1-20 of 241