As we enter the 21st century, the accounting discipline and the accounting
profession shall have to adapt to an environment that is increasingly being
subjected to rapid and discontinuous change. This article addresses challenges
in Accountancy that should be addressed in response to its changing
environment. An extensive inter-disciplinary literature survey was undertaken
to identify sixteen challenges that should be considered if the discipline
and profession are to retain their relevance and usefulness for society.
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 ...
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 ...