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. ...

The objective of this thesis is to investigate how the use of ontology technologies, as utilised in computing, can contribute towards formulating a globally acceptable Conceptual Framework for Financial Reporting (global ...

This study provides evidence of the effect of the change in the accounting for loan loss provisions from allowing low levels of professional judgement, to a new standard that permits managerial judgement and discretion in ...

Accountancy education in South Africa has been very controversial during the last few years and this controversy has led to objective self-examination by academics. It is acknowledged that there has been a substantial ...

Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance ...

This thesis explores the relationship between tax avoidance and accounting conservatism for publicly listed corporate taxpayers, and whether the relationship differs for conditional and unconditional accounting conservatism. ...

Please read the abstract in the section 00front of this document Copyright 1999, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be ...