Browsing Economic and Management Sciences by Type "Article"

Browsing Economic and Management Sciences by Type "Article"

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  • 2022 : an editorial reflection 
    Stanz, Karel J. (AOSIS, 2022-12)
    The publication of the 20th volume of the SA Journal of Human Resource Management (SAJHRM) marks an important milestone in the journal’s existence in the broader field of management sciences. Since its inception as an ...
  • Accelerating public service delivery through the management of intergovernmental relations in Nigeria and South Africa 
    Kuye, Jerry O.; Ile, I.U. (African Consortium of Public Administration, 2007)
    The practice of inter-governmental relations ( IGR) and its management has become an important element for facilitating service delivery in the public service. This paper departs from the premise that IGR presents an ...
  • Acceptance of the electronic method of filing tax returns by South African tax payers : an exploratory study 
    Jankeeparsad, Raphael Waren; Jankeeparsad, Thanesha R.; Nienaber, Sarel Gerhardus (University of Johannesburg, 2016-04)
    The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given ...
  • Access to information : information disclosure in some South African organisations 
    Van der Walt, Ruan (Association for Professional Managers in South Africa, 2007-03)
    Legislation such as the Labour Relations No 66 of 1995 and the Promotion of Access to Information Act No 2 of 2000 has paved the way for creation of a culture of un-coerced disclosure of information in South African ...
  • Access to information and communication : estimating the determinants of Internet usage in South Africa 
    Roos, L.; Jordaan, Andre Cillie (Southern African Communication Association, 2006-07)
    This paper attempts to estimate the determinants of Internet usage in South Africa in a theoretically plausible model. The three-step Engle Yoo estimation technique is applied. The results indicate that the number of ...
  • The accountability chain 
    De Jager, Herman (Southern African Institute of Government Auditors, 2004)
    Accountability, in its simplest form, can be described as the requirement to give account of the performance of a duty or competency, entrusted to a person or organisation. This account is given to the principal or ...
  • Accountability vis-à-vis representation : a pluralist examination of the South African electoral system 
    Schild, D. (African Consortium of Public Administration, 2012)
    It is crucial to the realisation of a functioning pluralist society that an appropriate balance should exist between consensus and participation; government should perpetually be aggregating societal sentiment and ...
  • 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 ...
  • The accounting and auditing profession – what’s happening around the globe 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
  • Accounting for arrangements - Part 1 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-07)
    Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
  • Accounting for arrangements - Part 2 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-08)
    SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...
  • 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.
  • Accounting information for performance management in the public sector 
    Hendriks, C.J.; Botha, G. (African Consortium of Public Administration, 2015)
    Performance information indicates how well an institution is meeting its aim and objectives and which policies and processes are working. This article argues that the current system of accounting used by government for ...
  • Accounting standard-setting in South Africa - past practices and proposed reform : is public accountability strengthened? 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
  • Active versus passive policies of unemployment : growth and public finance perspectives 
    Gupta, Rangan; Du Toit, Charlotte Barbara (Juta, 2009-03)
    This paper develops a general equilibrium endogenous growth model in an overlapping generations framework, and compares, in terms of economic growth, a passive unemployment policy (unemployment insurance) with an active ...
  • Activities as the critical link between motivation and destination choice in cultural tourism 
    Douglas, Anneli; Hoogendoorn, Gijsbert; Richards, Greg (Emerald, 2024-01)
    PURPOSE : This study aimed to determine the motivations of a select group of South Africans in terms of their potential engagement with cultural tourism; more specifically, the study set out to show whether these motivations ...
  • Activity-based costing for vehicle routing problems 
    Moolman, A.J. (Alwyn Jakobus); Koen, K.; Van der Westhuizen, J. (Southern African Institute for Industrial Engineering, 2010-11)
    Activity-based costing (ABC) is a costing model that identifies activity costs in an organisation. It assigns the cost of activity resources to generate the actual cost of products in order to eliminate unprofitable products ...
  • Addressing emerging risks in transborder cloud computing and the protection of personal information : the role of internal auditors 
    Jangara, T. Banda; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2015)
    There is general consensus amongst researchers that most South African companies are not yet ready to comply with the Protection of Personal Information Act No. 4 of 2013 (the POPI Act) as they lack the necessary skills, ...
  • Addressing the small business tax compliance burden - evidence from South Africa 
    Smulders, Sharon Ann; Naidoo, Gelishan (Faculty of Economic and Financial Sciences, University of Johannesburg, 2013-07)
    Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations ...
  • The adequacy, use and compliance with internal auditing standards – South African perceptions in comparison with other specific regions 
    Erasmus, Lourens J.; Steyn, L.J.; Fourie, Houdini; Coetzee, G.P. (Philna) (Southern African Institute of Government Auditors, 2013)
    This article focusses on determining the adequacy of the International Standards for the Professional Practice of Internal Auditing (Standards) for use in South Africa, as well as examining how local entities comply with ...