Original Articles

Employers’ and public accountants’ attitudes towards employee reporting in South Africa

Published in: South African Journal of Accounting Research
Volume 16 , issue 1 , 2002 , pages: 19–40

DOI: 10.1080/10291954.2002.11435100

Author(s): L. Stainbank Financial Accounting Section, School of Accounting and Finance, Republic of South Africa

Keywords: Employee reporting , employers’ attitudes and employee reporting , public accountants’ attitudes and employee reporting

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Abstract

Employee reporting has evolved as a form of reporting to meet the needs of the employees for information about the enterprise for which they work. This is a particularly pertinent topic in South Africa as a result of recent pronouncements which highlight the need to provide users other than shareholders with information and which emphasize the rights of employees.

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