School of Accountancy
This Department was known as the Department of Accounting until 27 June 2013.
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Recent Submissions
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Dividends in specie : the granting of services or the right of use of assets
(University of Pretoria, 2019)Dividends in specie are not defined by the Income Tax Act, which could result in uncertainty whether the granting of services or the right of use of assets to shareholders would be included in the ambit thereof. The ... -
Low-stakes assessments : an effective tool to improve marks in higher-stakes summative assessments? Evidence from commerce students at a South African university
(HESA, 2021)The concept of practice makes perfect is often embedded in the decision to provide students with low-stakes formative and summative assessments with the intention of providing practice for higher-stakes summative assessments. ... -
An exploratory study of first-year accounting students’ perceptions on the socio-economic challenges of the transition to emergency remote teaching at a residential university
(HESA, 2021)For many higher education institutions, the emergency remote teaching (ERT) environment is unchartered territory. The move to ERT for residential universities during a pandemic has highlighted the necessity of understanding ... -
Understanding the unintended consequences of online teaching
(HESA, 2021)In March 2020, South Africa entered a hard lockdown and students and academics, were forced to transition into the fully (emergency) online remote learning space. Lecturers innovated, adapted and learnt how to use many new ... -
Improving student assessment feedback in an introductory accounting course through two-stage collaborative assessment
(HESA, 2020)Student feedback is an important part of the formative assessment process. Previous research shows that there is room for improvement in student feedback on accounting education. Various benefits, especially those associated ... -
Does free higher education in South Africa make economic sense? Views of commerce students
(HESA, 2020)Student protests demanding ‘free’ higher education at South Africa universities in 2015 is a reminder that there are still a lot of unresolved issues regarding the inequalities due to the apartheid era in the higher education ... -
Valuation practices under business rescue circumstances in South Africa
(AOSIS Publishing, 2020)Background: A business rescue plan should indicate the benefits of adopting a business rescue plan as opposed to the benefits of immediate liquidation. Performing a valuation is thus a vital aspect of the business rescue ... -
An investigation of the perceptions of South African students with regards to accelerated learning courses
(HESA, 2021)The cost of repeating a module has both financial and social implications. The social implications include increased workloads when repeating a module and students often not being able to graduate within the prescribed ... -
Moedertaalonderrig : moedersmelk vir rekeningkundestudente?
(LitNet, 2021)In Suid-Afrika ontketen moedertaalonderrig gereeld ’n emosionele debat rondom die behoud van Afrikaans. Gegewe die huidige vaardigheidstekort, veral in rekeningkunde, en die feit dat Afrikaans en Engels nie die enigste ... -
An investigation into the output tax consequences of bitcoin transactions for a South African value-added tax vendor
(AOSIS, 2019-04-25)Background: The use of bitcoin in South Africa is fairly new, but has increased as several online retailers now accept bitcoin as a means of payment. The South African Revenue Service has released a media statement regarding ... -
Donations in kind : an investigation of the value for purposes of section 18A of the Income Tax Act
(AOSIS, 2019-07-29)Orientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa. Research purpose: The aim of this article is to critically analyse the provisions of section ... -
An investigation into the success rates of students with no prior accounting knowledge in obtaining a professional accounting degree
(HESA, 2021)Several South African universities do not require students to have completed Accounting at secondary school level in order to enrol for a degree in Accounting. At Stellenbosch University such students with no prior Accounting ... -
Evaluating the existing residential solid waste management system and its environmental impact in low income areas : the case of the Olievenhoutbosch Township, City of Tshwane
(Stellenbosch : Stellenbosch University, 2021-03)ENGLISH SUMMARY : Solid Waste (RSW) management is an environmental problem in low income areas such as the Olievenhoutbosch township. Growing population, improved economic growth and urbanization have caused over-consumption ... -
A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
(AOSIS Publishing, 2020)Background: An additional reportable arrangement was added to South African tax legislation by way of a public notice in section 2.6 of the Government Gazette no. 39650 of 3 February 2016 (hereafter referred to as the ... -
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA) : assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies
(AOSIS, 2020)Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, ... -
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
(AOSIS, 2020)Orientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to ... -
A structured approach to strategic alignment between business and information technology objectives
(AOSIS, 2020)Purpose: Information Technology (IT) is developing at an accelerated rate, making it virtually impossible to separate business and IT strategies. Consequently, the IT strategy of an entity must be integrated with its ... -
The use of past assessments as a deductive learning tool? perceptions of students at a South African university
(HESA, 2020)Promoting critical thinking skills in the higher education setting is noted as a key skill required by students. Using a questionnaire approach, this study examined whether first-year students perceived the use of past ... -
Non-executive directors : employees or independent contractors for both income tax and employees' tax purposes?
(AOSIS, 2013)The concept ‘independent contractor’ is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ... -
An analysis of issues relating to the taxation of cryptocurrencies as financial instruments
(AOSIS, 2020)Orientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa. Research purpose: The aim of this article was to document the normal tax treatment ...
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