Research Articles (Accounting)

Research Articles (Accounting)

 

For inquiries regarding this collection or items in the collection, contact Helmien van den Berg
Tel.: +27 12 420 4711

Recent Submissions

  • Sukhari, Aneetha; De Villiers, Charl Johannes (Wiley, 2018)
    Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change ...
  • Dumay, John; De Villiers, Charl Johannes; Guthrie, James; Hsiao, Pei-Chi (Emerald, 2018)
    PURPOSE : The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have ...
  • Rinaldi, Leonardo; Unerman, Jeffrey; De Villiers, Charl Johannes (Emerald, 2018)
    PURPOSE : The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s ...
  • Jooste, Richard; Koornhof, Carolina, 1959- (Routledge, 1991)
    Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments ...
  • Koornhof, Carolina, 1959- (Juta, 1989)
    The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
  • Coetzee, Stephen; Schmulian, Astrid; Coetzee, Rhole (Routledge, 2018)
    This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
  • Koornhof, Carolina, 1959- (University of Pretoria. School of Accounting Sciences, 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Koornhof, Carolina, 1959- (Butterworths, 2000)
    No abstract available.
  • 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 ...
  • 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 ...

View more