School of Accountancy
This Department was known as the Department of Accounting until 27 June 2013.
Collections in this community
Recent Submissions
-
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 ... -
Changes in South African executive share-based remuneration
(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
(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
(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
(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
(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
(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
(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
(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
(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 ... -
Debt capitalisation : an analysis of the application of section 24BA of the Income Tax Act
(University of Pretoria, 2018)Die kapitalisering van skuld in ruil vir die uitreiking van aandele is ’n algemene verskynsel en kan op drie wyses geskied, naamlik deur die direkte uitreik van aandele (met of sonder kontantvloei), deur skuld-vergelyking ... -
Dividend cession – investigating the South African tax implications
(AOSIS, 2019)Orientation: The South African tax legislation in respect of dividend cession. Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and ... -
An exploratory study : testing the effectiveness of a live-streamed lecture at tertiary level for accounting students
(AOSIS, 2019)Orientation: Unrest on South African higher education campuses compelled universities to search for alternatives to traditional physical lectures. Research purpose: This study investigated whether live-streamed lectures ... -
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, ... -
Perceptions of stakeholders in a water stewardship initiative : Wolseley, South Africa
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH SUMMARY : In recent years, most development initiatives have been framed within the context of sustainable development. Project implementation has placed emphasis on a balanced integration of social and environmental ... -
Investigating Sino-Africa relations : exploring investment and governance regimes in the Sino-Ugandan oil relations
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH SUMMARY : China’s influence and involvement in Africa has grown significantly over the past two decades. This study discusses a core element to this engagement, which is whether or not Africa is benefitting from ... -
A structured approach to the implementation of information technology (IT) governance principles to address application software project failure at a strategic and operational level
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH SUMMARY : Application software projects continue to fail at an alarming rate, despite extensive research on the subject and various attempts by organisations to prevent such failures. These failures are mainly ... -
Investigating the association between the reconciliation quality of EBITDA disclosure by JSE-listed companies and factors associated with opportunistic disclosure
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH SUMMARY : This study sought to determine whether the Johannesburg Stock Exchange (JSE) and the International Accounting Standards Board (IASB) should specify explicit disclosure requirements regarding the format ... -
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 ...
RSS 1.0