School of Accountancy

A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa

Oosthuizen, Marlene; Thiart, Cara (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

Mey, Mattheus T.; Lamprecht, Christiaan (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

Lamprecht, Christiaan; Van Wyk, Hendrik A. (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

Patterson, Mari (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

Ontong, J. M.; Bruwer, A. (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?

Van Schalkwyk, Linda; Nel, Rudie (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

Basson, Remerta (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 ...

Changes in South African executive share-based remuneration

Steenkamp, Gretha; Wesson, Nicolene (AOSIS, 2018)

Orientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors ...

Addressing the incremental risks associated with adopting Bring Your Own Device

Weber, Lyle; Rudman, Riaan J. (AOSIS, 2018)

Bring Your Own Device (BYOD) involves allowing employees to use their own mobile devices to access their organisations’ networks. Many organisations are embracing this trend as a means to cut information technology (IT) ...

How accounting students within the Thuthuka Bursary Fund perceive academic support offered at one South African university

Ontong, J. M.; De Waal, T.; Wentzel, W. (HESA, 2020)

Recent academic performance of students in their chartered accountancy professional examinations has been under scrutiny by the business community in South Africa, especially examination performance amongst Black, Coloured ...

Accountancy students’ and lecturers’ perceptions of the effect of open-book assessments on writing examinations

Kruger, Stephan J. (HESA, 2020)

Open-book assessment (OBA) can contribute to the development of competency in handling large amounts of information in the knowledge economy. This is one of the reasons why the South African Institute of Chartered Accountants ...

The link between internet investor relations and information asymmetry

Nel, George F.; Smit, E. van der M.; Brummer, Leon M. (AOSIS, 2018)

Background: Information asymmetry manifests when one party has more or better information than the other. Information asymmetry is said not only to increase transaction costs and decrease liquidity, but also to diminish ...

Share-based remuneration : per-director disclosure practices of selected listed South African companies

Steenkamp, Gretha; Dippenaar, Mareli; Fourie, Carine; Franken, Danie (AOSIS, 2019)

Orientation: The Johannesburg Stock Exchange (JSE), the Companies Act of 2008 (the Act) and the third King Report on Corporate Governance(King III) require disclosure on the share-based remuneration of directors of listed ...

Some password users are more equal than others : towards customisation of online security initiatives

Butler, Rika; Butler, Martin (AOSIS Publishing, 2018)

Background: Online security is a growing concern and user authentication through passwords remains an important mechanism to protect online assets. Research to date has highlighted the need to address human behaviour but ...

Accounting students' perceptions : internal control theory moves outside the classroom and online

Sexton, N. D. (HESA, 2019)

Many have argued that faculty should transform the way accounting programmes are presented to undergraduate students. Changes in student expectations, professional qualifications and employer demands have driven innovative ...

The development of management accounting skills in situations where practical exposure is limited : the perceptions of training officers in South Africa

Bishop, W. A. (HESA, 2019)

Training office auditing firms in South Africa are required by the South African Institute of Chartered Accountants (SAICA) training regulations to provide basic exposure to trainees in management accounting. The purpose ...