Articles by Keyword: Accounting

Search results for Accounting

We found 58 results for you
  1. Creative accounting, accounting errors, and the ability of users to detect and adjust for them

    Creative accounting, accounting errors, and the ability of users to detect and adjust for them

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Creative accounting refers to the various practices management use to manipulate financial statements in an effort to cause users to draw desired conclusions. The literature reveals that creative accounting is indeed practised in a number of countries, including South Africa.
  2. A note on the effect of secondary school accounting study on university accounting performance

    A note on the effect of secondary school accounting study on university accounting performance

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This study finds that taking accountancy as a matriculation subject in secondary school tends to improve a student’s final Accountancy I mark by more than can be attributed to chance. Nevertheless, prior accounting exposure explains less than 5% of the...
  3. Extraordinary items: Accounting and market risk

    Extraordinary items: Accounting and market risk

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The market reaction to the recurrent reporting of extraordinary items was tested by calculating and comparing the betas for a portfolio of shares that reported extraordinary items in each of the five years 1990 through 1994 and a control portfolio...
  4. Social responsibility disclosure by South African industrial holding companies: a research note

    Social responsibility disclosure by South African industrial holding companies: a research note

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related matters is disclosed most often, followed by...
  5. Rethinking the reporting of intangibles

    Rethinking the reporting of intangibles

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper deals with one of the central problems of financial reporting. Using a mix of qualitative-quantitative approach the paper extends the author’s previous work on intangibles. It attempts to represent the views of users and preparers of financial statements...
  6. Working in teams: An examination of the variables that improve team performance in accounting students

    Working in teams: An examination of the variables that improve team performance in accounting students

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The accountancy profession requires professional accountants to acquire skills such as intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, and organizational and business management skills. In the academic environment, accounting students are often required to work...
  7. Predictors of management accounting change in South Africa: Evidence from five retail companies

    Predictors of management accounting change in South Africa: Evidence from five retail companies

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    There is limited knowledge of management accounting practices and change in developing countries. This paper explores the processes of management accounting change in five South African retail companies by means of case studies. A number of factors have been identified...