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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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 ... -
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 ... -
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 ...
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