Browsing Research Articles (School of Accountancy) by Title
Now showing items 1-20 of 112
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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 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 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) ... -
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 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 ... -
Assessment of current practices in creating and using passwords as a control mechanism for information access
(AOSIS OpenJournals, 2007-06)One of the critical issues in managing information within an organization is to ensure that proper controls exist and are applied in allowing people access to information. Passwords are used extensively as the main control ... -
Belasting op toegevoegde waarde : gevolge van klientelojaliteits-programtransaksies vir verskaffers
(AOSIS, 2013-10)Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has ... -
Beyond King III : assigning accountability for IT governance in South African enterprises
(AOSIS, 2010)With the increasing dependence on IT in modern enterprises and the significant risks associated with omnipresent IT systems in business, IT governance is becoming imperative to all organisations. King III is based on the ... -
The case for business rescue
(Accountancy SA, 2010-6)ENGLISH SUMMARY : The penalty for declaring bankruptcy in ancient Rome was slavery or being cut to pieces. The choice was left to the creditor. By the Middle Ages, the treatment of insolvent debtors had softened considerably. ... -
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 ... -
Cloud computing activities : guidelines on the South African income tax classification
(AOSIS Publishing, 2016)The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, ... -
Cloud computing activities : South African normal tax source determination
(AOSIS Publishing, 2016)The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of ... -
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 ... -
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 ... -
Corporate websites in Africa : has online investor relations communication improved during the past four years? : Evidence from Egypt, Kenya, Morocco, Nigeria and Tunisia
(AOSIS OpenJournals, 2011-07)Background: Investors require detailed financial and nonfinancial information to evaluate investments. This information is available in various forms (e.g. hard copies, published media, broker and investment consultants ...
