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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 • Authors: P van Rensburg --- Department of Accounting and Finance, G Penn --- Department of Accounting and Finance, M Haiden --- Department of Accounting and Finance,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... -
Extraordinary items: Accounting and market risk
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J A Miller --- Emeritus Professor in Accounting and Finance,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... -
Social responsibility disclosure by South African industrial holding companies: a research note
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C de Villiers --- Department of Accounting and Finance,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... -
Rethinking the reporting of intangibles
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Negash --- School of Accountancy, Republic of South AfricaThis 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... -
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 • Authors: L. Stainbank --- School of Accounting and Finance, University of KwaZulu-Natal,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... -
Predictors of management accounting change in South Africa: Evidence from five retail companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: N M Waweru --- Department of Accounting, E Uliana --- Department of Accounting,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... -
An empirical examination of the Ohlson (1995) model
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: G Swartz --- School of Accountancy, Johannesburg M Negash --- School of Accountancy, JohannesburgThis paper examines the Ohlson (1995) model and documents its validity in explaining share prices using data for 129 firms continuously listed on the Johannesburg Securities Exchange (JSE hereafter), over a twelve year period. More specifically, cross-sectional multiple regressions and... -
Cost management along the supply chain
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Richard Chivaka --- Department of Accounting,The potential of strategic cost management tools to support inter-company supply chain value creation has been highlighted by a number of researchers. However, not much research using case studies has been done to demonstrate how cost management tools are applied... -
Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- School of Accounting, M J C Wells --- School of Accounting,This paper reports the results of a postal survey of South African Registered Accountants’ and Auditors’ views on the suitability of selected South African Statements of Generally Accepted Accounting Practice to a range of South African entities varied by size,... -
An analysis of the current IT education offered to accounting students at South African universities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: P L Wessels --- Department of Accounting,The accountancy and auditing profession operates within an environment that is changing at a rapid pace. Professional accountants need to remain relevant in this changing environment that may require them to change or adapt the services they offer to their... -
A Note: Study abroad programs: A potential key to successful accounting and management education in a global world
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: R Oberholzer --- Department of Taxation, Economic and Management Sciences Faculty,The continuing globalization of business underscores the importance of educating students to develop a broad worldview. This exploratory study attempts to provide educators with some insight into the usefulness of a short-term study abroad program. -
Ethics education in accounting: An outsider perspective
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: P J Naudé --- Unit for Professional Ethics,This paper is a discussion of recent initiatives by the International Federation of Accountants with regard to ethics education in the accounting profession. This discussion is framed by four related questions focusing on the reasons for ethics education (why ethics?),... -
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 • Authors: T Ruddy --- KPMG, Johannesburg G K Everingham --- Department of Accounting,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. -
The identification and discussion of strategies for implementing an IT skills framework in the education of professional accountants
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: P L Wessels --- Department of Accounting,The accountancy and auditing profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members meet the expectations that the users of their services have of... -
Management accounting and financial management knowledge requirements for South African entry-level trainee accountants
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K Barac --- University of South Africa,The literature shows that the content of management accounting syllabuses does not always correspond to the subject knowledge as applied in practice. The purpose of this study is to investigate whether the perceptions of TIPP and TOPP training officers differ... -
Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L P Steenkamp --- Department of Accounting, R S Baard --- Department of Accounting, B L Frick --- Department of Curriculum Studies,Lecturers in first-year Financial Accounting at a South African university assumed poor student throughput rates were attributable to various factors, including the influence of prior learning of Accounting, the language of instruction used, poor class attendance and a lack of... -
Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- University of KwaZulu-Natal,This paper focuses on the usefulness of an accounting project that was implemented in order to encourage students to integrate their knowledge of different modules at a third year level, to enable them to acquire accounting knowledge and professional skills,... -
Factors influencing success in first-year Accounting at a South African university: The profile of a successful first-year Accounting student
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: R S Baard --- Department of Accounting, L P Steenkamp --- Department of Accounting, B L Frick --- Department of Curriculum Studies, M Kidd --- Centre for Statistical Consultation,The study investigated factors influencing success of first-year students in Financial Accounting at a South African university, thereby establishing a profile of successful and at-risk students. A two step process was followed to achieve the goals of the study. Firstly,... -
Accounting academics’ multiple challenges: Issues-driven learning offers a way forward
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J H Hesketh --- Management Studies Education Unit,Accounting academics in South Africa are under pressure from their stakeholders, particularly the South African Institute of Chartered Accountants (SAICA) and the Department of Education (DoE), to make urgent changes. Challenges include the need for increased research output and for... -
Students’ and lecturers’ perceptions of the effect of open-book examinations on the learning behavior of accountancy students
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S J Kruger --- Department of Accounting,In 2003 the South African Institute of Chartered Accountants (SAICA) changed its assessment policy from a closed-book to an open-book format. One reason for this was to encourage better learning behaviour amongst students. This paper investigates whether students perceive this... -
A comment on research frameworks applied in accounting research
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: D Coetsee --- University of Johannesburg,In the social sciences three different research frameworks are used: positivistic, interpretative and critical. These frameworks approach research from different premises, which collectively contribute to the pool of knowledge. Accounting institutions and their activities are fashioned by human interventions whose... -
A Note: Estimating the relationship between environmental performance and economic performance of South African mining companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: T F Prinsloo --- Faculty of Economic and Management Sciences, M Oberholzer --- Faculty of Economic and Management Sciences,The purpose of the study is to determine the relationship between environmental performance and economic performance in the South African mining industry, where the economic performance consists of market-based and accounting-based estimates. In this regard, Spearman’s ranking-order correlation was applied... -
Explaining the first-year academic performance of commerce academic development students: A statistical analysis
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L C Smith --- Education Development Unit, Faculty of Commerce, J Pym --- Education Development Unit, Faculty of Commerce, V Ranchhod --- School of Economics,Academic development students’ academic performance in the first-year accounting degree is influenced by a range of personal and contextual variables. The objective of this paper is to conduct an exploratory investigation of a selection of these variables in order to... -
Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L van Staden --- School of Accounting Sciences, N van der Merwe --- School of Accounting Sciences,Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, the capitalisation of... -
An evaluation of an exploratory intervention to improve progression in a first-year accounting course
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J Winfield --- College of Accounting, J Luyt --- Education Development Unit,South African universities face pressure to increase the throughput of accounting students, with a special emphasis on expanding the number of female and black graduates. To improve the progression of at-risk first-year second-semester accounting students, an intervention known as JumpStart... -
Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B Marx --- Department of Accountancy, A van der Watt --- Department of Accountancy,Accountants and auditors are key role players in the financial world and society at large and as such can play a vital role in fostering awareness of sustainability and creating sustainable business practices. The issue of sustainability in accounting education... -
Educating accounting professionals: Development of a theoretical framework as a language of description of accounting knowledge production and its implications for accounting academics at South African universities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: I Lubbe --- University of Cape Town,Many accounting academics in South Africa encounter tension between the core academic requirements of research and teaching. A range of factors identified by this study contributes to the existence of this tension. These include the South African Institute of Chartered... -
Commentary: How accounting information is used by the South African Bank Regulator
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L Bakoro --- University of Cape Town, P de Jager --- University of Cape Town, S Parsons --- University of Cape Town,Fair value accounting has been named by some as a role-player in the recent financial crisis. The initial defensive argument that accounting is only a messenger is easily dispelled by considering its vital role in banking and bank supervision, as... -
Multiple interventions in a managerial accounting and financial management tutorial programme to enhance understanding
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Karen Bargate --- Department of Accounting, South AfricaThis paper emanates from a study which focused on Managerial Accounting and Financial Management (MAF) students’ experiences of learning in a Writing Intensive Tutorial (WIT) programme. Often students do not fully grasp the underlying disciplinary concepts and struggle to transfer... -
Exploring student perceptions and experiences of ICT-enhanced formative assessment in an undergraduate management accounting course
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K. J. Barnard --- Department of Accounting, South Africa M. Mostert --- Centre for Higher Education, Research, Teaching and Learning, South AfricaThe central role of assessment in driving student learning has been well argued in the literature. In particular, continuous formative assessment with timely feedback helps motivate students to work consistently, while the addition of just-in-time support may further motivate and... -
Essensiële agtergrondkennis van die konsepsuele raamwerk: ’n Opvallende leemte in die Ovkom-leerplan
Item type: Journal Article • Journal: De Ratione • Authors: E. Saenger --- Universiteit van Suid-Afrika, -
South African Statements of Accounting Practice as Part of a User-oriented Framework
Item type: Journal Article • Journal: De Ratione • Authors: J.A. Miller --- University of Natal-Durban,In this third and final article on a suggested Hierarchy of Objectives for Financial Reporting the author deals with Statements of Accounting Practice as the operational level thereof, implementing concepts and principles towards achieving the objectives defined. As a consequence... -
Prospects for the advancement of Women Chartered Accountants in Public Accounting firms in South Africa
Item type: Journal Article • Journal: De Ratione • Authors: E. Sadler --- University of South Africa,Female chartered accountants comprise a small minority of the accounting profession in South Africa, although dramatic increases in their numbers have occurred in recent years. The personnel partners of a selection of public accounting firms were surveyed about their employment... -
Accountancy and Computers: Designing an Educational Interface
Item type: Journal Article • Journal: De Ratione • Authors: T.D. Crossman --- University of the Witwatersrand,Contradictory opinions are held by both members of the accounting profession and academics on what topics should be included in the Business Information Systems syllabus for the Student-Chartered Accountant. There is even uncertainty on whether the subject should be part... -
Philips’ application of current cost accounting until 1981
Item type: Journal Article • Journal: De Ratione • Authors: M A van Hoepen R.A. --- University of Stellenbosch, I J Lambrechts --- University of Stellenbosch, F J Mostert --- University of Stellenbosch,The N.V. Philips’ Gloeilampenfabrieken has been applying current cost accounting since 1951. In doing so, various systems were chosen over the years. The example of Philips can therefore be seen as an empirical illustration of a number of ways according... -
Philips’ application of current cost accounting since 1982
Item type: Journal Article • Journal: De Ratione • Authors: M A van Hoepen --- University of Stellenbosch, I J Lambrechts --- University of Stellenbosch, F J Mostert --- University of Stellenbosch,The N.V. Philips’ Gloeilampenfabrieken has applied current cost accounting since 1951, In doing so, various systems were chosen over the years. The example of Philips can therefore be seen as an empirical illustration of a number of ways according to... -
Accounting Academics and Research in Accounting: Practitioners’ Views
Item type: Journal Article • Journal: De Ratione • Authors: J E Rowlands --- Rhodes University,This paper investigates the opinion of accounting practitioners regarding academic accountants and research conducted by academics. Academics are generally viewed favourably by practitioners although there is the view that they would not make good practising accountants. Research by academics is... -
Corporate reporting: Science or art . . . . . . . ful
Item type: Journal Article • Journal: De Ratione • Authors: M Steele --- University of the Witwatersrand,At the macro-societal level, accounting influences taxation policy-making, wage bargaining and economic restructuring. Accounting plays a vital role in these-activities which result In the transference of wealth. At both the micro-and macro-societal level accounting has a social responsibility to create... -
Accounting Issues Task Force
Item type: Journal Article • Journal: De Ratione • Authors: G K Everingham --- University of Cape Town,This article reviews the authority of the recently constituted Accounting Issues Task Force in relation to the development of generally accepted accounting practice (GAAP) in South Africa, The Task Force’s first opinion, AC301, deals with the accounting treatment of taxation... -
Intemasionale rekeningkundige standaarde: ’n waardebepaling
Item type: Journal Article • Journal: De Ratione • Authors: M.A. Faul --- Universiteit van Suid-Afrika, T.H. Wallach --- Universiteit van Durban-Westville, -
Rekeningkimde vir natuurlike hulpbronne en die FASB se konseptuele raamwerk
Item type: Journal Article • Journal: De Ratione • Authors: Q Vorster --- Universiteit van Pretoria, D S Lubbe --- Universiteit van die OVS, -
A concepts based model for the teaching of an introductory accounting course
Item type: Journal Article • Journal: De Ratione • Authors: David L Kolitz --- Senior Lecturer in the Department of Accounting at the University of the Witwatersrand,This paper examines the procedural and conceptual approaches to the teaching of introductory accounting. The focus of this paper is on a concepts model that integrates the procedural and conceptual approaches by teaching first year accounting students to understand the... -
The accounting function of John Company’s Cape of Good Hope factory 1812–1813, during the second British occupation of the Cape colony – observations and comments
Item type: Journal Article • Journal: De Ratione • Authors: J G Samkin --- Department of Accountancy,This paper reviews and makes observations on the accounting functions of the Cape of Good Hope factory of the English East India Company during the period 1812–1813. In particular, the accounting records maintained by the Cape factory are examined. By... -
A study of the approaches to learning, engagement with the learning context and conceptions of learning of a group of fourth year accounting students
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K Mashishi --- Department of Accounting, E Rabin --- Department of Accounting,Recent research into the quality of learning of accounting students has indicated that students lack requisite skills and competencies in a number of areas. Sharma (1997: 125) refers to the following inadequacies, amongst others, that researchers have identified: That students... -
An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: EG Kitindi --- Department of Accounting and Finance, DS Iwisi --- Technikon SA, KV Mgaya --- Department of Accounting and Finance,Auditing is acclaimed as lending credibility to financial statements of enterprises. However, small enterprises see little importance in maintaining proper books of accounts and preparing financial statements. The Republic of Botswana has committed itself to the promotion of small enterprises... -
The relevance of management accounting education at South African tertiary institutions
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Shotter --- School of Accountancy, University of Pretoria, FJ de Hart --- School of Accountancy, University of Pretoria, GJ Plant --- School of Accountancy, University of Pretoria, EM Louw --- Department of Statistics, AJ Pienaar --- Accounting Training Corporation of South Africa (ATCOR),This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and technikons to determine what is... -
Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Papageorgiou --- School of Accountancy, C Callaghan --- School of Economic and Business Sciences, D Coldwell --- School of Economic and Business Sciences, T Joosub --- School of Accountancy,Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate... -
Determinants of student performance in an accounting degree programme
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Jade Jansen --- University of the Western Cape, South Africa Charl de Villiers --- Auckland University of Technology, New ZealandThe objective of this study is to identify, by way of regression analysis, the factors that have a significant relationship with student performance in accounting at the third-year level at universities. This study extends the existing literature on student performance... -
The value-relevance of listed associates: a cross-country investigation
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wessel M. Badenhorst --- Department of Accounting, Faculty of Economic and Management Sciences, Republic of South Africa Leon M. Brümmer --- Department of Financial Management, Faculty of Economic and Management Sciences, Republic of South Africa Johannes H. v. H. de Wet --- Department of Financial Management, Faculty of Economic and Management Sciences, Republic of South AfricaPrior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, this study compares the value-relevance of disclosed fair... -
Knowledge structures and their relevance for teaching and learning in introductory financial accounting
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L. Peta Myers --- Department of Accounting, South AfricaThe structure of knowledge within a discipline has implications for the teaching and learning within the discipline. This research examines how the hierarchical knowledge structure found in accounting impacts on the teaching and learning which takes place in the first-semester... -
Challenges for curriculum design: Considerations for a four-year business and accounting degree in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ilse Lubbe --- College of Accounting, South AfricaKnowledge in accounting has expanded exponentially over the last two decades, along with a call from accounting education committees and employers for students to acquire competencies for a global market. However, the time allocation of three years for undergraduate accounting... -
Audit fee premium: The potential effect of King III
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Vincent Pendehama --- Faculty of Commerce, Law and Management, South Africa Nirupa Padia --- School of Accountancy, South Africa Chris Callaghan --- School of Economic and Business Sciences, South AfricaIn the wake of corporate scandals at world-renowned companies such as Enron (in 2001) and WorldCom (in 2002), public confidence in the role of the auditing profession was eroded. Consequently, in the United States, the Sarbanes-Oxley Act of 2002 (SOX)... -
An analysis of how students construct knowledge in a course with a hierarchical knowledge structure
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L Peta Myers --- Department of Accounting, South AfricaPassing the introductory accounting semester is often seen as a challenge for first year students. Being aware of both effective and ineffective ways of constructing knowledge in a discipline with a hierarchical knowledge structure will be of value to students... -
Towards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Merwe Oberholzer --- Accounting Sciences, South Africa Dawie Mong --- Accounting Sciences, South Africa Jan van Romburgh --- Accounting Sciences, South AfricaThe purpose of the study was to construct two similar data envelopment analysis (DEA) models. The first contains only published accounting-based data and the second added weighted average cost of capital (WACC), a primary market-based determinant, as an input variable... -
Fair value accounting by listed South African companies in the non-financial sector
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M. H.Y. Razak --- School of Accounting, Economics and Finance, South Africa L. J. Stainbank --- School of Accounting, Economics and Finance, South AfricaThis study uses a content analysis of 82 listed South African companies’ annual reports to determine the extent to which South African listed companies in the non-financial sector choose optional fair value accounting (FVA). The study found that almost all... -
Personality and adjustment in South African higher education accounting studies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elmarie Papageorgiou --- , South Africa Chris William Callaghan --- , South AfricaThis study seeks to investigate the contribution of individual personality differences to diverse aspects of accounting student adjustment to university in the context of a South African university. In a context in which many have but one opportunity to access... -
The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elmarie Swanepoel --- , South AfricaThe paper focuses on the quality of audits in small and medium practices (SMPs) when these audits are performed according to the freely available guidelines published by various regulatory bodies. Audit sampling is highlighted as a key component of audit... -
The absorption and usage of cloud accounting technology by accounting firms in Cape Town for services provided to their clients
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Sharon Rudansky-Kloppers --- Department of Business Management, South Africa Kobus Van den Bergh --- Sable International, South AfricaCloud computing is one of the latest technological innovations and offers organizations of all sizes new and unique opportunities and challenges. Many firms worldwide have, however, become used to running their businesses in the traditional way and seem to be... -
The nature and preliminary outcomes of a Four-dimensional Accounting Student Support (FASS) programme
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Corlia Janse van Vuuren --- Dean’s office (Teaching and Learning), Faculty of Economic and Management Sciences, South Africa Lizelle Bruwer --- School of Accountancy, Faculty of Economic and Management Sciences, South Africa Annari Muller --- Dean’s office (Teaching and Learning), Faculty of Economic and Management Sciences, South AfricaA traditional student-support approach to Accounting, which involved tutoring and case-study-based independent learning, was redesigned to create a Four-dimensional Accounting Student Support (FASS) programme. The redesign was necessitated by continued poor module success rates, low graduation rates and limited engagement... -
The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Oluwamayowa O. Iredele --- , South Africa Moloi Tankiso --- , South Africa Michael O. Adelowotan --- , South AfricaThe rising profile of environmental issues, most of which relates to continuous consumption of materials, energy and water by companies, and the continuous accumulation of environmental-related costs, necessitates the need for environmental management accounting (EMA). EMA is regarded as an... -
Professional skills development during a period of practical experience: Perceptions of accounting trainees
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Peter Lansdell --- College of Business and Economics, South Africa Ben Marx --- College of Business and Economics, South Africa Ahmed Mohammadali-Haji --- College of Business and Economics, South AfricaConstant changes in the business environment require from inter alia, Chartered Accountants in South Africa (CA(SA)s) to develop professional skills alongside technical accountancy knowledge. These skills are a crucial component of well-rounded business leaders who are able to add value... -
Accounting for land cover changes and degradation in the Katse and Mohale Dam catchments of the Lesotho highlands
Item type: Journal Article • Journal: African Journal of Range & Forage Science • Authors: Jane Turpie --- , South Africa Grant Benn --- , South Africa Mark Thompson --- , South Africa Nigel Barker --- , South AfricaRangeland conditions in the Lesotho highland dam catchment areas is important for local livelihoods and regional water supply. We investigated changes in land cover and condition from 1991 (before construction) to 2013, using Landsat imagery. The Normalised Difference Vegetation Index... -
Tier 2 above-ground biomass expansion functions for South African plantation forests
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Steven Dovey --- , South Africa Ben du Toit --- , South Africa Jacob Crous --- , South AfricaCarbon stocks estimated for greenhouse gas emission reporting in South African plantation forests require improvement for local relevance. We developed biomass expansion and conversion factor (BECF) models to convert enumeration data to above-ground biomass (AGB) for major genera. Local biomass... -
Students’ experience of pervasive skills acquired through sponsored projects in an undergraduate accounting degree
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Marelize Malan --- , Republic of South Africa Vanessa van Dyk --- , Republic of South AfricaAn accounting graduate should not only possess technical knowledge, but also core competencies and pervasive skills necessary to meet the needs of employers and society as a whole. This study is centred on the undergraduate accounting programme of a South... -
Exploring the psychological well-being of postgraduate accounting students at a South African university
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Corlia Janse van Vuuren --- , South Africa Karen Bodenstein --- , South Africa Marsha Oberholzer --- , South AfricaThe challenges associated with higher education studies can impact significantly on the psychological well-being of students and can influence their academic success, even leading to anxiety, stress and depression. Factors influencing academic success in postgraduate accounting students have been well... -
The influence of academic engagement on academic performance of university accounting students in Ghana
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Nana Adwoa Anokye Effah --- , China Agyeiwaa Owusu Nkwantabisa --- , ChinaAn essential component of every university’s desired outcome is producing successful students with advanced academic and cognitive learning skills. However, this goal might be compromised and, in some extreme cases, not attained due to circumstances encountered in the university education... -
Complex information and accounting standards: Evidence from UK narrative reporting
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ekaete Efretuei --- , United Kingdom Abel Usoro --- , Nigeria Christina Koutra --- , United Arab EmiratesThe application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the introduction of IFRS has increased narrative complexity,... -
Acceptance of e-learning applications by accounting students in an online learning environment at residential universities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wendy Terblanche --- University of Fort Hare, South Africa Ilse Lubbe --- University of Cape Town, South Africa Elmarie Papageorgiou --- University of the Witwatersrand, South Africa Nico van der Merwe --- North-West University, South AfricaTechnology acceptance models have been used in the higher education context to understand students’ acceptance of various learning technologies. Not only was the use of e-learning technologies heightened during the COVID-19 pandemic, but the shift to predominantly online teaching and... -
Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Faeze Rezazade --- Excelsia College, Australia Susannah Minutillo --- Excelsia College, Australia Nirmal Patel --- Excelsia College, AustraliaThere is a gap in the literature related to understanding the relationship between outsourcing of accounting functions and financial performance (productivity and cost efficiency) of SMEs. This study examines the relationship between accounting outsourcing and financial performance in terms of... -
Critical thinking: Stakeholder expectations and challenges for Accountancy educators
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E. A. J. Terblanche --- University of South Africa, South Africa C. C. Shuttleworth --- University of South Africa, South Africa A. A. van Rooyen --- University of South Africa, South Africa R. N. Masela --- University of South Africa, South AfricaDeveloping future accountants who are critical thinkers, able to adapt in a volatile, uncertain, complex, and ambiguous (VUCA) world, remains one of the biggest challenges facing accounting educators. Competency frameworks of professional accounting bodies do provide some guidance in terms... -
Service quality and the services sourced from small accounting practitioners
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Adele Oosthuizen --- University of Johannesburg, South AfricaSmall and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by external accountants. Research, however, indicates a reluctance amongst Small Business Owners... -
A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Aisa Tri Agustini --- University of Jember, Indonesia Jogiyanto Hartono Mustakini --- University of Gadjah Mada, Indonesia -
Measuring successful business models in Ethiopian technology business: A PLS-SEM approach
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Abebe Shimelis --- School of Mechanical and Industrial Engineering, Addis Ababa Institute of Technology, Ethiopia Birhanu Beshah --- School of Mechanical and Industrial Engineering, Addis Ababa Institute of Technology, Ethiopia Ermias Tesfaye --- School of Mechanical and Industrial Engineering, Addis Ababa Institute of Technology, EthiopiaThe development of successful business models is crucial for sustaining innovative technology firms; however, measuring business model success remains challenging due to varying economic dynamics. This study addresses this gap by developing and testing a framework to assess the success... -
Are financial reporting judgement disclosures by JSE-listed companies ambiguous?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Danielle van Wyk --- School of Accountancy, Stellenbosch University, South Africa Gretha Steenkamp --- School of Accountancy, Stellenbosch University, South Africa Nicolene Wesson --- Stellenbosch University, South Africa