dc.contributor.author |
Nieman, Gideon
|
|
dc.contributor.author |
Fouche, Karel
|
|
dc.date.accessioned |
2016-10-20T13:11:22Z |
|
dc.date.available |
2016-10-20T13:11:22Z |
|
dc.date.issued |
2016-08-31 |
|
dc.description.abstract |
PURPOSE : This report is on a team effort to advise the Department of Trade and Industry on the
development of a regulatory framework for the auditing of Financial, Management.
Performance and Social Reporting Systems for co-operatives.
ORIENTATION : There was no framework in place prescribing requirements for reporting on
financial, management and social performance of co-operatives. As a result, the team assisted
the Department of Trade and Industry with the development of a proposed reporting framework
with reference to international best practices and existing financial reporting frameworks.
FINDINGS : The research performed showed that existing reporting frameworks and practices
do not meet the reporting requirements of co-operatives in all aspects because of the different
nature of co-operatives as opposed to shareholder-owned entities. |
en_ZA |
dc.description.department |
Business Management |
en_ZA |
dc.description.librarian |
am2016 |
en_ZA |
dc.description.uri |
http://www.actacommercii.co.za/ |
en_ZA |
dc.identifier.citation |
Nieman, G. & Fouché, K.,
2016, ‘Developing a
regulatory framework for the
financial, management
performance and social
reporting systems for
co-operatives in developing
countries: A case study of
South Africa’, Acta Commercii
16(1), a285. http://dx.DOI.
org/10.4102/ac.v16i1.285. |
en_ZA |
dc.identifier.issn |
2413-1903 (print) |
|
dc.identifier.issn |
1684-1999 (online) |
|
dc.identifier.other |
10.4102/ac.v16i1.285 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/57394 |
|
dc.language.iso |
en |
en_ZA |
dc.publisher |
University of Johannesburg |
en_ZA |
dc.rights |
© 2016. The Authors.
Licensee: AOSIS. This work
is licensed under the
Creative Commons
Attribution License. |
en_ZA |
dc.subject |
Department of Trade and Industry |
en_ZA |
dc.subject |
Auditing |
en_ZA |
dc.subject |
Regulatory framework |
en_ZA |
dc.subject |
Requirements |
en_ZA |
dc.title |
Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries : a case study of South Africa |
en_ZA |
dc.type |
Article |
en_ZA |