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Research Articles (Accounting): Recent submissions

  • 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 ...
  • Corporate social responsibility and earnings management of South African companies 
    Jordaan, Lauren A.; De Klerk, Marna; De Villiers, Charl Johannes (University of Pretoria, Department of Economics, 2018-03-29)
    BACKGROUND : Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise ...
  • Exposure draft 111 : the nature of temporary differences 
    Koornhof, Carolina, 1959- (Butterworths, 1998-04)
    In April1997 the South African Institute of Chartered Accountants issued a new exposure draft on Income Taxes. Exposure Draft 111 closely follows the International Accounting Statement 12 (revised) and forms part of ...
  • How flexible is your company? 
    Koornhof, Carolina, 1959- (Accountancy and Finance Update, 2000)
    No abstract available.
  • A review of accounting research in internationalising journals in the South African region 
    De Villiers, Charl Johannes; Hsiao, Pei-Chi K. (AOSIS OpenJournals, 2017-12-07)
    BACKGROUND : This study analyses the accounting research articles published by South African journals. AIM AND SETTING : A review of accounting research in internationalising journals in the South African region that ...
  • Developing a conceptual model of influences around integrated reporting, new insights and directions for future research 
    De Villiers, Charl Johannes; Hsiao, Pei-Chi Kelly; Maroun, Warren (Emerald, 2017)
    PURPOSE : This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model ...
  • The market for sustainability assurance services : a comprehensive literature review and future avenues for research 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2017)
    PURPOSE : This paper focuses on the market for sustainability assurance (SA) services. The objectives of this paper are to (1) review academic efforts in the field, highlighting ground covered, (2) provide a comprehensive ...
  • Integrated reporting : background, measurement issues, approaches and an agenda for future research 
    De Villiers, Charl Johannes; Venter, Elmar Retief; Hsiao, Pei-Chi Kelly (Wiley, 2017-12)
    We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, ...
  • Realising the vision of intergrated reporting : a critical viewpoint 
    Conradie, Pieter; De Jongh, Derick (University of Johannesburg, 2017-06)
    The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the ...
  • Carbon emissions management control systems : field study evidence 
    Bui, Binh; De Villiers, Charl Johannes (Elsevier, 2017-11)
    The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies ...
  • Telephonic qualitative research interviews : when to consider them and how to do them 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2017)
    PURPOSE - The aims of this study are to review the literature examining the arguments for and against the telephonic qualitative research interviews, to develop criteria for assessing when the use of the telephone is ...
  • Tax preferences, dividends and lobbying for maximum value 
    Badenhorst, Wessel M. (University of Pretoria, Department of Economics, 2017-03-24)
    BACKGROUND : The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either ...