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- Browsing Theses and Dissertations (Financial Management) by Issue Date
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Browsing Theses and Dissertations (Financial Management) by Issue Date
Now showing items 1-20 of 61
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(University of Pretoria, 2003)Book entries are vehicles used in accounting to accommodate non-cash transactions, timing differences and provisions. The use of book entries is a normal activity in accounting and may have their origin in accrual accounting. ...
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(University of Pretoria, 2005-08-19)For a number of years there has been a growing awareness of the importance of shareholder value for financial strategy and management. At the same time, there has been growing concern that the traditional accounting measures ...
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(University of Pretoria, 2006-04-07)AFRIKAANS: Die doel van hierdie studie is om die beleggingsamestelling van aftreefondse in Suid-Afrika te ontleed en die beleggingsopbrengste van aftreefondse teen verteenwoordigende markindekse te vergelyk. Die invloed ...
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(University of Pretoria, 2006-04-14)One of the most important change drivers to influence the working environment of management accountants during recent years has been the phenomenal development of information technology. This and other change drivers have ...
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(University of Pretoria, 2006-04-18)With the introduction of SFAS 95 in 1987, the cash flow statement became an integral part of financial reporting. With this a need arose for the development of ratios for the effective evaluation of the cash flow statement. ...
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(University of Pretoria, 2006-07-24)Please read the abstract in the section 00front of this document
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(University of Pretoria, 2007-10-09)This study investigates the influence of Marshallian neo-classical economics on management accounting in South Africa and considers the impact this might have on the relevance of the subject. The investigation finds that ...
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(University of Pretoria, 2008-02-18)The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study ...
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(University of Pretoria, 2008-08-06)This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially ...
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(University of Pretoria, 2009-04-20)For many years, accounting discourse has been concerned with the measurement of attributes of accounting events. The concept of measurement forms one of the central pillars on which the preparation of financial statements ...
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(University of Pretoria, 2009-09-07)Climate change is increasingly acknowledged as one of the greatest threats facing humanity in the 21st century. Given the enormity of the potential impact of global warming, worldwide collective action from all sectors of ...
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(University of Pretoria, 2009-10-09)The purpose of this study is to investigate how a financial literacy interface model could contribute towards the comprehensibility of financial information to decision makers in organisations. The way individuals and ...
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(University of Pretoria, 2009-11-23)The purpose of this study is to determine whether all costs over the life cycle of metallurgical research projects are included in the initial cost estimate, whether these costs are estimated accurately and whether they ...
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(University of Pretoria, 2011)Microfinance is part of the financial services industry in South Africa. Microfinance Institutions (MFIs) in South Africa provide financial services to a wide spectrum of clients between LSM 1 and 6. The perception exists ...
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(University of Pretoria, 2011)The concept of capital has been a much debated issue throughout economic, accounting and finance history. In economics it was defined as the financial resources utilised by companies while other definitions indicated it ...
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The implications of capital structure theory and regulation for South African banking institutions (University of Pretoria, 2011)The topic of capital structure has been one that has plagued the academic world for a number of years. There have been numerous works published on the subject which have presented such theories as the Modigliani and Miller ...
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(University of Pretoria, 2011)By means of return-based style analysis (RBSA), heterogeneous style sub-categories were identified within the TARR category of the South African unit trust market to create a framework for sub-categorisation. The study ...
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(University of Pretoria, 2011-10-14)The Kaplan and Norton’s (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as ...
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(University of Pretoria, 2012)No abstract available
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(University of Pretoria, 2012)The purpose of this study is to determine alternative ways of controlling costs that are more reliable, updated and useful than traditional budgeting. To identify the advantages and disadvantages of the budgeting process. ...
Now showing items 1-20 of 61