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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Do not feed the predators
(AOSIS, 2017)This study investigates the prevalence and characteristics of papers published in popular predatory journals by South African academics in economic and management sciences. Our aim is to raise awareness and to deepen ... -
Determinants of the quality of internet investor relations – a study of companies listed on the JSE#
(AOSIS, 2017)Investor relations is the field of management that is concerned with the relationships between companies and investors, and as such involves a wide variety of information types, for example mandatory, voluntary, financial, ... -
Firm characteristics and excellence in integrated reporting
(AOSIS Publishing, 2017)Background: Integrated reporting has attracted much attention in the past few years, and South Africa has taken the lead in its development worldwide. An annual survey is published by Ernst & Young regarding the quality ... -
A critical analysis of the meaning of the term ‘income’ in Sections 7(2) to 7(8) of the Income Tax Act No. 58 of 1962
(AOSIS Publishing, 2017)Background: Section 7 of the Income Tax Act 58 of 1962 (the Act) was introduced as an anti-avoidance measure to prevent tax avoidance by means of a donation, settlement or other disposition in various types of schemes. In ... -
The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Section 24I of the Income Tax Act No. 58 of 1962 (the Act) governs the normal tax treatment of foreign currency gains and losses. In terms of section 24I(3) of the Act, both realised and unrealised gains ... -
User considerations when applying machine learning technology to accounting tasks
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Machine learning is a strategic technology that can have an important effect on business, as it is able to perform tasks efficiently that were previously only performed by humans. When implementing this ... -
Effective governance through implementation of appropriate algorithms in share trading
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Advancement in computer technology enabled an evolution in share trading. This brought such an increase in available data that manual analysis can no longer provide accurate, timeous results. Many share ... -
Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Dividends in specie are not defined by the Income Tax Act (ITA), which gives rise to uncertainty as to what could possibly fall within its ambit, specifically regarding the granting of services or the ... -
The role of financial management training in developing skills and financial self-efficacy
(AOSIS Publishing, 2018-10-25)Background: Financial management is an essential management function for any small business. Short-term financial management is especially crucial for start-ups and established businesses. Owners of small businesses in ... -
Dividend cession and dividend distribution : the South African VAT implications
(AOSIS, 2017)An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another ... -
The perceptions of students and lecturers on the live streaming of lectures as an alternative to attending class
(HESA, 2018)Rising student numbers and unpredictable unrest situations on campuses in South Africa have begged for alternatives to (or substitutes for) physical class attendance to address these problems. This study aimed to test ... -
Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities
(HESA, 2018)Strong arguments are put forward in literature that teaching methods should be aligned with assessment practices in order to optimise the teaching-learning environment. The decision by the South African Institute of Chartered ... -
Share repurchases in the South African mining sector
(AOSIS, 2014)The purpose of this study was to obtain an overview of the share repurchase activities of companies listed in the mining sector of the JSE, and to determine the extent to which detail information of these share repurchases ... -
Consolidation of the number of treasury shares : the South African experience
(AOSIS, 2014)Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant ... -
The development of a measurement instrument to measure the quality of internet investor relations
(AOSIS, 2016)The purpose of this study was to develop a measurement instrument to measure the quality of Internet investor relations (IIR). This study will aid future research to examine IIR and provide guidance to companies in the ... -
Developments in the value-added efficiency of South African workers : an exploratory study
(AOSIS, 2015-12-31)Human capital efficiency (HCE) refers to an employee's ability to create value-added for his employer. The purpose of this study is to investigate the movement in HCE of the workers of South African listed companies over ... -
An investigation into the future of discretionary trusts in South Africa : an income tax perspective : part 2
(AOSIS, 2017-03)Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing ... -
The accounting treatment of credit card rewards programmes : a South African perspective (part III)
(AOSIS, 2017-10)Most credit card issuers offer their cardholders participation in a customer loyalty programme. Currently all credit card rewards programmes fall within the scope of IFRIC 13. For annual reporting periods beginning on ... -
The accounting treatment of credit card rewards programmes : a South African perspective (part II)
(AOSIS, 2017-06)Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ... -
An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies
(AOSIS Publishing, 2018)Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016. Country-by-country reporting will be applicable to all MNEs ...
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