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Browsing Research Articles (Auditing) by Author "Shotter, Magdalena"
Now showing items 1-8 of 8
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Shotter, Magdalena; Brummer, L.M., 1940-; Dennis, C.; Boshoff, A. (School of Accounting Sciences, University of Pretoria, 1998)This study investigates the strength of association of Economic Value Added with Shareholder Value and compares this association to that of traditional performance measures. It examines the correlation between MVA and EVA ...
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Human, Jacobus Schalk; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2001-03)This study aims to identify the factors that have an influence on the success of benchmarking projects, and finds that listed South Aftican manufacturing companies achieve a high degree of success with their benchmarking ...
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Shotter, Magdalena (Southern African Institute of Government Auditors, 2000)An analysis of the major sources of influence on management accounting education in South Africa reveals that management accounting education in South Africa is largely based on neo-classical economic theory. Regarding the ...
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Shotter, Magdalena (School of Accounting Sciences, UP, 2001)To the extent that management accounting is based on neo-classical economics, all decision-making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted ...
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Shotter, Magdalena (School of Accounting Sciences, University of Pretoria, 1999)The aim of this article is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting ...
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Kruger, Bingle; Shotter, Magdalena; Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1995)In South Africa the first democratic election brought about the possibility for the South African business community to compete internationally, unhindered by the limitations and sanctions designed 10 counter the system ...
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Shotter, Magdalena; De Hart, F.J.; Plant, Gregory J.; Louw, Elizabeth M.; Pienaar, A.J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and ...
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Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...
Now showing items 1-8 of 8