Browsing Research Articles (Accounting) by Subject "Finance"

Browsing Research Articles (Accounting) by Subject "Finance"

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  • Financial accounting and reporting in developing countries : a South African perspective 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Faculty of Economic and Management Sciences, University of Pretoria, 1999-06)
    South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This ...
  • A systems approach to research inquiry in accounting : a research note 
    Koornhof, Carolina, 1959- (Faculty of Economic and Management Sciences, University of Pretoria, 2001-06)
    Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. ...
  • 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 ...