Browsing Research Articles (Accounting) by Title

Browsing Research Articles (Accounting) by Title

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  • Talking during a test?! Embracing mobile instant messaging during assessment 
    Janse van Rensburg, Cecile; Coetzee, Stephen; Schmulian, Astrid (Routledge, 2022)
    This study reports on the incorporation of mobile instant messaging (MIM) in assessments, as a collaborative learning tool, to enable students to socially construct knowledge and develop their collaborative problem solving ...
  • The tax implications of contracting as an independent contractor and or a labour broker 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1998)
    The provisions in the Income Tax Act ("the Act") relating to independent contractors and labour brokers are limited to a few paragraphs in the Fourth Schedule to the Act. These provisions as well as the South African Revenue ...
  • The tax knowledge of South African trainee accountants : a survey of the perceptions of training officers in public practice 
    Coetzee, Stephen; Oberholzer, Ruanda (Taylor & Francis, 2009-09)
    This empirically-based, exploratory study outlines the framework of chartered accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee ...
  • 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 ...
  • Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside public practice 
    Joubert, B.; Coetzee, Stephen; Oberholzer, Ruanda (School of Accounting Sciences, University of Pretoria, 2009)
    This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were ...
  • The taxation of foreign investment income 
    Venter, J.M.P.; Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1998)
    This article analyses the principles for determining the source of income in South Africa for tax purposes. The fact that South Africa is increasingly becoming part of the international community, has resulted in changes ...
  • Teachers and perceptions 
    Coetzee, Stephen; Oberholzer, Ruanda (South African Institute of Chartered Accountants, 2009-02)
    A questionnaire was circulated in 2007 to the career-guidance counselors or, in their absence, mathematics teachers, teaching at the 200 primary feeder schools of the University of Pretoria to determine their perception ...
  • 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 ...
  • Thirty years of Accounting, Auditing and Accountability Journal : a critical study of the journal’s most cited articles 
    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 ...
  • The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2006)
    United States Generally Accepted Accounting Practice ("US GAAP") generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards ("IFRS") requires ...
  • 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 ...
  • 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 ...
  • Towards a taxonomy of accounting 
    Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1993)
    The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan ...
  • Trainee accountants' perceptions of the usefulness of the business ethics curriculum : a case of SAICA in South Africa 
    Maseko, K.N.; Masinire, A. (Higher Education South Africa, 2020-09)
    The main research objective of this study was to determine whether Chartered Accountancy (CA) trainees consider business ethics education they received to be useful, and to investigate if it was given the necessary attention ...
  • Trends in South African corporate environmental reporting : a research note 
    Antonites, Elbie; De Villiers, Charl Johannes (School of Accounting Sciences, UP, 2003)
    The contents of the annual reports of listed mining companies as well as of the Top 100 industrial companies in South Africa were analysed to determine how the disclosure of environmental information has changed over time. ...
  • Understanding how managers institutionalise sustainability reporting : evidence from Australia and New Zealand 
    Farooq, Muhammad Bilal; De Villiers, Charl Johannes (Emerald, 2019-06)
    PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. DESIGN/METHODOLOGY/APPROACH : In total, 35 semi-structured ...
  • Unused STC credits : is AC 501 bullet proof? 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2007-04)
    On 21 February 2007, the Minister of Finance announced that government proposes to phase out secondary Tax on Companies (STC) and to replace it with a new tax on dividends. It is proposed that this process will take place ...
  • US vs the World, a taxing issue 
    Venter, Elmar Retief; Stiglingh, M. (Madeleine) (South African Institute of Chartered Accountants, 2005-01)
    As part of the short-term convergence project on income taxes, the IASB and FASB will consider the appropriate tax rate at which deferred tax assets and liabilities should be recognized. IAS 12 requires an entity to recognize ...
  • The usefulness of the added value statement : a review of the literature 
    Van Staden, Chris J. (Christiaan Johan); Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1998)
    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 value-relevance of disclosed summarised financial information of listed associates 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Elsevier, 2015-03)
    While prior research considers limited elements of the summarised financial informationreported for equity accounted associates under IAS 28, it does not address the collectiveor incremental value-relevance of these ...