Financial accounting and reporting in developing countries : a South African perspective
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Date
Authors
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
Journal Title
Journal ISSN
Volume Title
Publisher
Faculty of Economic and Management Sciences, University of Pretoria
Abstract
South Africa is currently going through major changes in political, social and other
arenas. It is therefore appropriate to consider the effect of these developments on
financial reporting in a changing environment. This paper explores the origins of
the current South African accounting system, given its status as a developing
country, and endeavours to show that financial reporting needs to be amended to
reflect the changing face of the South Africa's social fabric, its status as a
developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues.
Description
Keywords
Financial accounting, Financial reporting, Developing countries, South Africa, Accounting systems, Finance, Economics
Sustainable Development Goals
Citation
Oberholster, J 1999, 'Financial accounting and reporting in developing countries: a South African perspective', South African Journal of Economic and Management Sciences, vol. 2, no. 2, pp. 222-239. [http://www.journals.co.za/ej/ejour_ecoman.html]