Browsing School of Accountancy by Title
Now showing items 1-20 of 217
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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 ... -
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 accounting treatment of credit card rewards programmes : a South African perspective (part I)
(AOSIS, 2017-04)Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance ... -
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 ... -
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 single-company client loyalty programme transactions
(AOSIS, 2013-10)Client loyalty programmes have been prevalent in South Africa since the 1980s, but the popularity of these programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently ... -
Addressing application software package project failure : bridging the information technology gap by aligning business processes and package functionality
(Stellenbosch : Stellenbosch University, 2011-12)ENGLISH ABSTRACT: An application software package implementation is a complex endeavour, and as such it requires the proper understanding, evaluation and redefining of the current business processes to ensure that the ... -
Addressing some of the challenges faced by small and medium-sized entities during the selection and implementation of accounting software packages
(Stellenbosch : Stellenbosch University, 2016-03)ENGLISH SUMMARY : Alignment between an entity’s strategic business objectives and its information system (IS) has been a popular research area over the last couple of years. There is a considerable amount of literature ... -
Addressing the challenge of strategic alignment faced by small and medium-sized entities during the selection of accounting software packages
(Clute Institute, 2016-12-27)ENGLISH SUMMARY : Alignment between an entity’s strategic business objectives and its information systems (ISs) has recently received research attention. Currently, small and medium-sized entities (SMEs) still face the ... -
Addressing the incremental risks associated with adopting a Bring Your Own Device program by using the COBIT 5 framework to identify keycontrols
(Stellenbosch : Stellenbosch University, 2014-04)ENGLISH ABSTRACT: Bring Your Own Device (BYOD) is a technological trend which individuals of all ages are embracing. BYOD involves an employee of an organisation using their own mobile devices to access their organisations ... -
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) ... -
Addressing the incremental risks associated with social media by using the cobit 5 control framework
(Stellenbosch : Stellenbosch University, 2015-04)ENGLISH ABSTRACT: Social media offers great opportunities for businesses and the use thereof will increase competitiveness. However, social media also introduce significant risks to those who adopt it. A business can use ... -
Die aftrekbaarheid van werknemerverwante voorwaardelike aanspreeklikhede, met spesifieke verwysing na die verkoop of beeindiging van 'n besigheid
(Stellenbosch : University of Stellenbosch, 2010-12)AFRIKAANSE OPSOMMING: Die belastingaftrekbaarheid van werknemerverwante voorwaardelike aanspreeklik-hede, met spesifieke verwysing na die verkoop of beëindiging van ʼn besigheid, is in meegaande studie ondersoek. Dit ... -
Agentskapsteorie
(Stellenbosch : Stellenbosch University, 2001-12)ENGLISH ABSTRACT: The most basic principle of agency theory is that an individual will always serve his own interest best. According to Eisenhardt (1989) agency theory describes individuals as rational, risk averse en ... -
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 ... -
An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
(Stellenbosch : University of Stellenbosch, 2009-03)ENGLISH ABSTRACT: In November 2006 section 103(1) of the Act was abolished and replaced by a new Part IIA, containing sections 80A to 80L, which targets impermissible tax avoidance arrangements. Section 80A(c)(ii) ... -
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
(Stellenbosch : Stellenbosch University, 2011-12)ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as amended. The aim of the section was to encourage private-sector investment in scientific or technological research and ... -
An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
(Stellenbosch : Stellenbosch University, 2015-12)ENGLISH ABSTRACT: Section 164(3) of the Tax Administration Act gives a senior SARS official (‘the SARS’) the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors, including ... -
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
(Stellenbosch : Stellenbosch University, 2013-12)ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule ... -
An analysis of the tolerance for ambiguity among accounting students
(Clute Institute, 2014-03)Tolerance for ambiguity is a personality characteristic that reflects the general feelings and attitudes of an individual toward ambiguity and ambiguous situations. Prior research has found accounting students to be ...
