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Browsing Research Articles (Accounting) by Title
Now showing items 18-37 of 188
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(School of Accounting Sciences, UP, 2000)As financial asset portfolios have become more complex, it has become more difficult for the management of financial institutions to obtain a useful, yet practical measure of market risk. Since modern portfolios contain ...
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(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 ...
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(School of Accounting Sciences, University of Pretoria, 1999)Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines ...
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(Unisa Press, 2003)The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
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(Sage, 2021-11)Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...
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(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 ...
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(Elsevier, 2017-01)This study aims to theorise and foster a better understanding of the strategies organisations adopt to respond to the risks and opportunities emerging from changing government climate change policies and the supporting ...
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(Elsevier, 2017-11)The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies ...
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(Agricultural Economics Association of South Africa, 1999-03)In the past, the fully regulated marketing environment allowed producers to neglect or ignore the marketing side of their business. Now, with an open marketing system and increased volatility in the commodity markets, ...
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(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 ...
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(Meditari, 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 ...
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(Emerald, 2022-05)PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
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(Emerald, 2011)PURPOSE – Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non-attendance of lectures and the positive correlation between class attendance ...
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(University of Pretoria, Department of Economics, 2017-03-30)BACKGROUND : This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time. AIM : It explores ...
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(Elsevier, 2015-09)This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental behaviour from the literature e environmental legitimacy, environmental accountability, and environmental ...
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(Higher Education South Africa, 2020-03)While great strides have been made to improve accessibility to higher education in South Africa, successful completion of bachelor's degrees within the prescribed time remains a challenge. Research suggests that a lack ...
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(South African Institute of Chartered Accountants, 2007-06)What we have been taught doesn't matter, what we believe is true, is apparently the view shared by many accountants (and accounting students!) when it comes to the conceptual foundations of accounting. Some misconceptions ...
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(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 ...
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(Emerald, 2013-06)PURPOSE– The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. DESIGN/METHODOLOGY/APPROACH – The analysis is based on articles published ...
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(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 ...
Now showing items 18-37 of 188