School of Accountancy
This Department was known as the Department of Accounting until 27 June 2013.
Collections in this community
Recent Submissions
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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 ... -
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 ...
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