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Research Articles (Accounting): Recent submissions

  • Non-conforming policies vs conforming policies 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1999)
    The restriction on the deductibility of insurance premiums in terms of section l1 (w) of the Income Tax Act ("the Act") has created constraints regarding the implementation of deferred compensation schemes. However, for ...
  • The decision by management to disclose environmental information : a research note based on interviews 
    De Villiers, Charl Johannes (University of Pretoria. School of Accounting Sciences, 1999)
    The question that was considered in this research was why management discloses environmental information given the fact that it is not required by law in South Africa. The person closest to the decision to report environmental ...
  • An investigation into problem areas related to rehabilitation management accounting 
    Gouws, Daan G.; Beukes, C.J. (Cecilia Johanna) (School of Accounting Sciences, University of Pretoria, 1999)
    The opinions of rehabilitation and environmental managers in the mining industry were researched. There opinions were obtained to questions about the adequate allocation of environmental costs, the visibility of environmental ...
  • The process of control self-assessment and its use in risk management 
    Du Plessis, Liesel; Grobler, G.P. (School of Accounting Sciences, University of Pretoria, 1999)
    Organisations are exposed to various forms of risks. Business risk is the threat that the objectives of an organisation will not be achieved. Management is responsible to address the risks facing the organisation. Management ...
  • Implementing the accrual basis - a step-by-step approach 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Southern African Institute of Government Auditors, 2001)
    In section 40(1)b of the Public Finance Management Act, No. 1 of 1999 (as amended), accounting officers of departments, trading entities or constitutional institutions are required to prepare financial statements for each ...
  • Cash flow risk ratio : an aid to marketing decisions 
    Geyser, Mariette (Agricultural Economics Association of South Africa, 1999-03)
    In the past, the fully regulated marketing environment allowed producers to neglect or ignore the marketing side of their business. Now, with an open marketing system and increased volatility in the commodity markets, ...
  • Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside public practice 
    Joubert, B.; Coetzee, Stephen; Oberholzer, Ruanda (School of Accounting Sciences, University of Pretoria, 2009)
    This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were ...
  • Wind of change blowing through financial instrument reporting 
    Ossip, Jared; Van der Burgh, Andrew (South African Institute of Chartered Accountants, 2009-09)
    Accounting standards as we know them have undergone rapid change. However, after the Memorandum of Understanding was signed between the International Accounting Standards Board (IASB) and the Financial Accounting Standards ...
  • Accounting for nil- or low-interest loans from the government 
    Ossip, Jared; Coetzee, Stephen (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.
  • The tax knowledge of South African trainee accountants : a survey of the perceptions of training officers in public practice 
    Coetzee, Stephen; Oberholzer, Ruanda (Taylor & Francis, 2009-09)
    This empirically-based, exploratory study outlines the framework of chartered accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee ...
  • Psychopathic and antisocial, but not emotionally intelligent 
    Visser, Beth A.; Bay, Darlene; Cook, Gail Lynn; Myburgh, J.E. (Jean Elizabeth), 1948- (Elsevier, 2010)
    Psychopaths are characterized as skilled manipulators, yet they are also said to be deficient in recognizing others’ emotions. These two depictions suggest opposing predictions for the relation of ability-based emotional ...
  • Towards a taxonomy of accounting 
    Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1993)
    The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan ...
  • The tax implications of contracting as an independent contractor and or a labour broker 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1998)
    The provisions in the Income Tax Act ("the Act") relating to independent contractors and labour brokers are limited to a few paragraphs in the Fourth Schedule to the Act. These provisions as well as the South African Revenue ...
  • A critical view of the allocation of revenue to provincial governments 
    Du Bruyn, Rudrik; Venter, J.M.P. (School of Accounting Sciences, University of Pretoria, 1998)
    This article investigates the principles used in the allocation of revenue resources to the nine provincial governments based on the recommendations of the Financial and Fiscal Commission. The article identifies the aspects ...
  • The why, what, where and how of corporate environmental reporting 
    De Villiers, Charl Johannes; Lubbe, D.S. (School of Accounting Sciences, University of Pretoria, 1998)
    Although environmental reporting is not compulsory in this country, many companies and other organisations in South Africa disclose information regarding the natural environment. Organisations may therefore decide for ...
  • The accountant as a facilitator of communication 
    Gouws, Daan G.; Terblanche, Albert Blake (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 ...
  • Effek van die beheeromgewing op werknemersbedrog 
    Grobler, G.P.; Du Plessis, Liesel (School of Accounting Sciences, University of Pretoria, 1998)
    Fraud, especially employee fraud, is a reality facing all businesses and it is increasing dramatically. In any organisation the control environment forms the basis for control. It has a pervasive influence on the manner ...
  • Enhancing the accountant's awareness of change 
    Gouws, Daan G.; Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1998)
    The business environment of the 1990s has been subjected to rapid and accelerated change. Times of change give rise to a more uncertain and complex environment in which businessess have to operate, but they also provide ...
  • Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak 
    Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1999)
    Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines ...
  • The taxation of foreign investment income 
    Venter, J.M.P.; Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1998)
    This article analyses the principles for determining the source of income in South Africa for tax purposes. The fact that South Africa is increasingly becoming part of the international community, has resulted in changes ...