Browsing Research Articles (Accounting) by Subject "Accounting"

Browsing Research Articles (Accounting) by Subject "Accounting"

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  • Accounting for arrangements - Part 1 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-07)
    Based on the substance over form principle, transactions that in substance transfer the right to use an asset for an agreed period of time, in return for a series of payments, are accounted for as a lease transaction in ...
  • Accounting for arrangements - Part 2 
    Venter, Elmar Retief; Tomes, Tania (South African Institute of Chartered Accountants, 2006-08)
    SIC 27 (AC 427) and IFRIC 4 (AC 437) question two specific assertions with regard to lease transactions made by the management of an entity in preparing its financial statements, namely existence, occurrence and completeness. ...
  • The conceptual framework, accounting principles and what we believe is true 
    Vorster, Q. (Quintus) (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 ...
  • Construction of research articles in the leading interdisciplinary accounting journals 
    De Villiers, Charl Johannes; Dumay, John (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 ...
  • Customer contributions 
    Coetzee, Stephen; Schmulian, Astrid (South African Institute of Chartered Accountants, 2008-05)
    Accounting for customer contributions has until recently been an area that has been subject to varying accounting treatments. The term ‘customer contribution’ generally refers to a situation where an entity ...
  • Differences in accounting students’ perceptions of their development of professional skills : a South African case 
    Kirstein, Marina; Coetzee, Stephen; Schmulian, Astrid (Emerald, 2019-02)
    PURPOSE : The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of ...
  • The disruption of blockchain in auditing – a systematic literature review and an agenda for future research 
    Lombardi, Rosa; De Villiers, Charl Johannes; Moscariello, Nicola; Pizzo, Michele (Emerald, 2022-08)
    PURPOSE : This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda ...
  • Factors contributing toward student performance in a distance education accounting degree 
    Papageorgiou, K.; Halabi, Abdel K. (Emerald, 2014)
    PURPOSE – The purpose of this paper is to examine the effects of five determinates of performance in students (N 677) who completed three years of financial accounting to obtain a Bachelor of Accounting Science (BCompt) ...
  • 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 ...
  • Postmodernism and accounting : mirror or myth? 
    Koornhof, Carolina, 1959-; De Villiers, Charl Johannes (Meditari Accountancy Research, 1999)
    Words such as postmodernism and postmodern have become part of our vocabulary and are used in everyday conversations. However, the underlying concepts and ideas are generally diffuse and defy concise definition and exact ...
  • A review of accounting research in Australasia 
    De Villiers, Charl Johannes; Hsiao, Pei‐Chi Kelly (Wiley, 2018-12)
    This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and ...
  • 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. ...
  • 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 ...
  • 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 ...