The usefulness of the added value statement : a review of the literature

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dc.contributor.author Van Staden, Chris J. (Christiaan Johan)
dc.contributor.author Vorster, Q. (Quintus)
dc.date.accessioned 2011-01-11T06:32:45Z
dc.date.available 2011-01-11T06:32:45Z
dc.date.issued 1998
dc.description.abstract The increased incidence of publication of the value added statement in South Africa does not seem to be supported by evidence substantiating its usefulness. This study sets out to determine whether sufficient evidence on the usefulness of the statement, from the perspective of the users, exists. A review of the local and international literature revealed 23 studies using empirical tests or surveys to obtain evidence of usefulness. Despite some contradictory claims, the results indicate that on the whole the studies reported in the literature do not demonstrate sufficient evidence of usefulness from the perspective of the users of the value added statement. en
dc.identifier.citation Van Staden, CJ & Vorster, Q 1998, 'The usefulness of the added value statement: a review of the literature', Meditari : Accountancy Research, vol. 6, pp. 337-351. [http://www.meditari.org.za] en
dc.identifier.issn 1022-2529
dc.identifier.uri http://hdl.handle.net/2263/15601
dc.language.iso en en_US
dc.publisher School of Accounting Sciences, University of Pretoria en_US
dc.rights School of Accounting Sciences, University of Pretoria en
dc.subject Value added statements en
dc.subject Explanatory power and value added en
dc.subject.lcsh Economic surveys en
dc.subject.lcsh Value added -- Use studies en
dc.title The usefulness of the added value statement : a review of the literature en
dc.type Article en


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