Browsing Financial Management by UP Author "Gouws, Daan G."

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Browsing Financial Management by UP Author "Gouws, Daan G."

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  • Commonality between the preparer and the user of financial information as a prerequisite for conveying meaning 
    Cronje, C.J. (Christo Johannes); Gouws, Daan G. (College of Economic and Management Sciences, University of South Africa, 2011-08-26)
    Preparers of financial information encode their message in an accounting language that needs to be decoded by users to enable them to understand and use the information properly. In order to convey meaning successfully, ...
  • The concept of a scale in accounting measurement 
    Musvoto, S.W. (Saratiel Wedzerai); Gouws, Daan G. (Juta, 2010)
    This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. ...
  • Corporate annual reports : accounting practices in transition 
    Gouws, Daan G.; Cronje, C.J. (Christo Johannes) (College of Economic and Management Sciences, University of South Africa, 2008)
    Accounting practices generate accounting information that is reflected in corporate annual reports. However, these practices are in a process of transition. The word ‘transition’ means “change-over, conversion, development, ...
  • A dynamic balance model for analysts and managers 
    Gouws, Daan G.; Lucouw, Pierre (School of Accounting Sciences, UP, 2000)
    Thinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of accounting data and its relationship to certain ...
  • An exploratory study of motivations driving corporate investment in voluntary climate change mitigation in South Africa 
    Reyers, Michelle; Gouws, Daan G.; Blignaut, James Nelson (Faculty of Economic and Management Sciences, University of Pretoria, 2011)
    This study investigates factors driving investment in voluntary climate change mitigation among a selection of listed corporations in South Africa. Based on a review of the literature, a proposed conceptual framework is ...
  • Financial accounting and reporting : sustaining relevance in the present time paradigm 
    Gouws, Daan G.; Rehwinkel, A. (School of Accounting Sciences, UP, 2004)
    Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general ...
  • Financial literacy : an interface between financial information and decision-makers in organisations 
    Gouws, Daan G.; Shuttleworth, C.C. (College of Economic and Management Sciences, University of South Africa, 2009-08)
    Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability ...
  • An inclusive and integrated approach to financial communication : a conceptual model 
    Schoonraad, Norle; Grobler, Anske F.; Gouws, Daan G. (Unisa Press & Taylor and Francis, 2005)
    There seems to be confusion in theory and practice about the nature of financial communication, and specifically the management and organisation thereof. The first objective of this article is to describe the current ...
  • The influence of full compliance with the Companies Act on the knowledge-creating potential of the directors' report 
    Gouws, Daan G.; Cronje, C.J. (Christo Johannes) (School of Accounting Sciences, UP, 2001)
    Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management's decisions are reflected in accounting information. The user of accounting information has a ...
  • The integrity of information created through book entries 
    Gouws, Daan G.; Van der Poll, Huibrecht Margaretha (School of Accounting Sciences, UP, 2004)
    We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those ...
  • Issues surrounding the classification of accounting information 
    Van der Poll, Huibrecht Margaretha; Gouws, Daan G. (Juta, 2009-09)
    The act of classifying information created by accounting practices is ubiquitous in the accounting process ; from recording to reporting, it has almost become second nature. The classification has to correspond to the ...
  • Quality cost in tertiary education : making internal failure cost visible 
    Gouws, Daan G.; Wolmarans, H.P. (Hendrik Petrus) (School of Accounting Sciences, UP, 2002)
    Student failure in tertiary education costs taxpayers and donors large sums each year. The cost of quality can be substantial, but it can also be a source of significant savings. This study attempts to provide a framework ...
  • Rational and behavioural predictors of pre-retirement cash-outs 
    Reyers, Michelle; Van Schalkwyk, Cornelis Hendrik; Gouws, Daan G. (Elsevier, 2015-04)
    Given the worldwide concern that individuals are not saving sufficiently for retirement, many governments are taking action to try and rectify this tendency. A key focus area is implementing policies to dissuade individuals ...
  • The rationality of retirement preservation decisions : a conceptual model 
    Reyers, Michelle; Van Schalkwyk, Cornelis Hendrik; Gouws, Daan G. (International Foundation for Research and Development (IFRD), 2014-05)
    Low retirement savings rates, coupled with a lack of preservation of retirement funds when individuals move jobs, could have adverse repercussions on a person’s ability to retire with sufficient funds. The traditional ...
  • Redesigning an innovation section of the Balanced Scorecard model : an African perspective 
    Khomba, James Kamwachale; Vermaak, Frans N.S.; Gouws, Daan G. (College of Economic and Management Sciences, University of South Africa, 2011)
    The Balanced Scorecard model was designed for Western countries that operate within a capitalist system. Africa differs from such Western countries with regard to dimensions such as infrastructure, markets and customers, ...
  • The relationship between employee and customer satisfaction in the balanced scorecard 
    Gouws, Daan G.; Habtezion, A.Y.; Vermaak, Frans N.S.; Wolmarans, Hendrik Petrus (Faculty of Economic and Management Sciences University of Pretoria, 2006-09)
    This paper reports evidence of a direct relationship between employee satisfaction and customer satisfaction as they are linked in the balanced scorecard. The objective was to propose a framework that shows the linkage ...
  • Rethinking the going concern assumption as a pre-condition for accounting measurement 
    Musvoto, S.W. (Saratiel Wedzerai); Gouws, Daan G. (Clute Institute for Academic Research, 2011-04)
    This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern ...
  • Towards formulating an accounting theory of meaningfulness 
    Musvoto, S.W. (Saratiel Wedzerai); Gouws, Daan G. (Clute Institute for Academic Research, 2012-09)
    This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The ...
  • Towards the conceptualisation of flow in corporate financial reporting theory 
    Rehwinkel, A.; Gouws, Daan G. (Vaal Triangle Faculty of Northwest University in South Africa, 2015-12)
    Developments in science, technology and sophisticated interconnected social networks increase the speed and volatility of the flow of economic-related energies, such as financial and intellectual capital. These developments ...