This paper investigates the factors influencing the future of the IASB, using as the
point of departure, a review of its historical progression towards becoming the global
accounting standard-setting authority. It concludes that the IASB is an organisation
vulnerable to (1) political lobbying of influential institutions, (2) US accounting
authorities decision makers, (3) potential accounting scandals, and (4) cultural
differences resulting in the misapplication of its standards around the world. Such
factors should be borne in mind when charting the next steps for the IASB and in
evaluating the comparability and quality of accounts produced under IFRSs around
Van der Schyf, D.B.(School of Accounting Sciences, University of Pretoria, 2008)
There is increasing academic pressure on Departments of Accounting in South Africa
whose academic programmes are accredited with the South African Institute of
Chartered Accountants (SAICA). The reason for this that the ...
Venter, Elmar Retief(South African Institute of Chartered Accountants, 2007-01)
The purpose of loyalty programs is to develop a long-standing customer relationship between the supplier and the consumer and to increase sales. There are the following two opposing views on how loyalty programs should be ...
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 ...