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181  Articles
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The objective of this paper is to analyse the learning environment of honours chartered accountancy students with the specific focus of identifying their learning activities and time-management. A survey was conducted at a university in South Africa after... see more

The aimed that wants to be achieved in this research are: 1) Developing accountancy learning materials using inquiry basis to increase the critical thinking and learning achievement of students; 2) Knowing the effectiveness of accountancy learning materia... see more

AbstractThis article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership ... see more

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, ... see more

A Forest Accountancy Data Network represents an intermediate approach of empirical economic research between surveys based on questionnaires on the one hand and case studies on the other, with time as a third dimension. Over the past decades, the few inst... see more

In the last five years, accounting entities in Estonia have had to adopt a number of changes resulting from various EU directives, and soon they will have to start taking into account the changes arising from the vision of the real-time economy. Quite a f... see more

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 (SAICA) implemented OBA for i... see more

At universities, textbooks are still a primary source of course content. However, this can only be efficacious if the intended readers are able to comprehend the content of the textbooks adequately. This study investigated three possible approaches to det... see more

The main objective of Vocational High School (SMK) is to prepare learners to specific job. At this school, learners are trained the major skills as well as the supportive skills. Language, in this case English, must support the hard skills for the communi... see more

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