Recently added

Accounting: Recent submissions

  • The potential of integrated reporting to enhance sustainability reporting in the public sector 
    Montecalvo, Monica; Farneti, Federica; De Villiers, Charl Johannes (Routledge, 2018)
    This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The ...
  • The shaping of sustainability assurance through the competition between accounting and non-accounting providers 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2019)
    PURPOSE : The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition ...
  • The association between corporate social responsibility reporting and firm value for South African firms 
    Horn, Riana; De Klerk, Marna; De Villiers, Charl Johannes (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 ...
  • Integrated reporting : perspectives of corporate report preparers and other stakeholders 
    Adhariani, Desi; De Villiers, Charl Johannes (Emerald, 2019)
    PURPOSE : This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. DESIGN/METHODOLOGY/APPROACH : A survey is used ...
  • Accounting education in Africa 
    Lubbe, Ilse; Coetzee, Stephen (Routledge, 2018)
    No abstract available.
  • The influence of integrated reporting on business model and strategy disclosures 
    Sukhari, Aneetha; De Villiers, Charl Johannes (Wiley, 2018)
    Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change ...
  • Thirty years of Accounting, Auditing and Accountability Journal : a critical study of the journal’s most cited articles 
    Dumay, John; De Villiers, Charl Johannes; Guthrie, James; Hsiao, Pei-Chi (Emerald, 2018)
    PURPOSE : The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have ...
  • Evaluating the integrated reporting journey : insights, gaps and agendas for future research 
    Rinaldi, Leonardo; Unerman, Jeffrey; De Villiers, Charl Johannes (Emerald, 2018)
    PURPOSE : The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s ...
  • Pre-incorporation contracts revisited 
    Jooste, Richard; Koornhof, Carolina, 1959- (Routledge, 1991)
    Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments ...
  • Cash flow statements : is there room for improvement? 
    Koornhof, Carolina, 1959- (Juta, 1989)
    The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
  • Web conferencing-based tutorials : student perceptions thereof and the effect on academic performance in accounting education 
    Coetzee, Stephen; Schmulian, Astrid; Coetzee, Rhole (Routledge, 2018)
    This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
  • Challenges confronting accountancy in the 21st century 
    Koornhof, Carolina, 1959- (Meditari, 1997)
    As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses ...
  • A balance sheet approach versus an income statement approach to financial reporting 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
    In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
  • Report back 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
    The 18th annual congress of the European Accounting Association was held on 10 - 12 May 1995 in Birmingham in the United Kingdom. A total of 750 delegates from 51 different countries attended the congress and more ...
  • To hedge account or not to hedge account? (Part 2) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
    In terms of AC 208 a financial instrument can be used either for hedging (non-trading) or for speculative (trading) purposes. The substance of a hedging instrument is, however, not evident from or determined by its ...
  • To hedge account or not to hedge account? (Part 1) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1994-12)
    Hedge accounting has developed as the traditional accounting measurement model fails to present fairly the effects of hedging. This article defines hedging, considers whether hedge accounting should be permitted and ...
  • Congress update 
    Koornhof, Carolina, 1959- (Butterworths, 1998-02)
    Toward the end of October 1997 two important Accounting congresses took place in Paris, France. The first congress, the 8th World Congress of the International Association for Accounting Education and Research ...
  • Bringing securitisation back onto the balance sheet 
    Koornhof, Carolina, 1959- (Butterworths, 1996-04)
    The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
  • Financial flexibility and the assessment of future cash flows 
    Koornhof, Carolina, 1959- (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 1988)
    Information on financial flexibility is important to consider when projecting the cash flows of an enterprise. The level of financial flexibility can influence inter alia the risk profile, solvency and rate of return ...
  • The homological transfer research method revisited 
    Koornhof, Carolina, 1959- (Computer Society of South Africa, 1996)
    The Homological transfer method is a very efficient research method which is based on similarities between manufacturing, financial, educational, informational and other productive processes. The existence of these ...