31 articles in this issue
Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and ac... see more
Milan Van Wyk,Danie Coetsee
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industry... see more
Shan Malan,Bernadene de Clercq,Jacolize Meiring
AbstractOrientation: Young South African households (in which the head of the household is between 18 and 32 years old) are starting their financial life journey.Research purpose: To determine which personal conversion factors influence young adults’ choi... see more
Gorton Wilmans,Naiefa Rashied
AbstractOrientation: The effect of cigarette smoking on health and economic well-being has been widely studied. Its effect on subjective well-being measures, such as life satisfaction, has received less scholarly attention.Research purpose: This study tes... see more
Bomikazi Zeka,Chantal Rootman,Janine Krüger
AbstractOrientation: Individuals are encouraged to start saving for retirement as early as possible to ensure that sufficient retirement funding is accumulated. However, few individuals are financially independent at retirement.Research purpose: To examin... see more
Zihné Coetzee,Henri Bezuidenhout,Gabriel Mhonyera
AbstractOrientation: Retail sector multinational enterprises (MNEs) face challenges and follow diverse strategies when they expand into foreign markets.Research purpose: The major aim of this article is to determine how three well-established retail secto... see more
Remerta Basson
AbstractOrientation: 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 of cryptocurrency transactio... see more
Ben Marx,Ahmed Mohammadali-Haji,Peter A. Lansdell
AbstractOrientation: The Fourth Industrial Revolution (Industry 4.0) is anticipated to have a significant impact on the future generation of professional accountants. Accordingly, current and aspirant accountants are expected to acquire and develop soft s... see more
John Gatsi,Anthony A.A. Idun,Felix Mensah
AbstractOrientation: The financial system performs essential role in the mechanisms through which economic activities translate into economic growth and development of African economies, especially through their role in the allocation of finance from the ... see more
Francis T. Asah,Lynette Louw,John Williams
AbstractOrientation: Small and medium enterprises (SMEs) in most developing economies depend heavily on credit from the formal financial sector since financial capital from other sources is insufficient for their growth and survival.Research purpose: Desp... see more
Christiaan Lamprecht,Hendrik A. van Wyk
AbstractOrientation: 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 enter liquidation or to ceas... see more
Oluwamayowa O. Iredele,Tankiso Moloi
AbstractOrientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental disclosures, especially for listed companies. This study explores the environmental information disclosed by mining... see more
Ojo J. Adelakun,Harold Ngalawa
AbstractOrientation: The availability of an accurate and a reliable quantitative method for forecasting the behaviour of inflation is of importance, given the emphasis on price stability by central banks.Research purpose: The conventional Phillips curve p... see more
AbstractOrientation: The literature on exchange rate pass-through appears to have shifted from the question of whether the pass-through is complete or incomplete to whether or not it is sufficient to assume that the pass-through is exogenous despite the v... see more
Gerhardus van Zyl
AbstractOrientation: This study is part of an ongoing research project on various aspects of employee productivity in the South African workplace.Research purpose: The aim of this article was to determine the firm-based employee productivity impacts becau... see more
Mziwendoda C. Madwe,Lesley J. Stainbank,Paul Green
AbstractOrientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational education and training (TVET) colleges, as none of them practises activity-based costing (ABC). The perce... see more
Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the ar... see more
Mattheus T. Mey,Christiaan Lamprecht
AbstractOrientation: 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, earnings before interest, ... see more
Darlington Chigori,Kim Viljoen,Mari Ford,Liezel Cilliers
AbstractOrientation: Mobile devices are becoming a popular means to access the Internet and conduct e-banking activities. Banks are marketing e-banking solutions to increase their customer base.Research purpose: This study contrasts how the service qualit... see more
Edson Mbedzi,Munacinga Simatele
AbstractOrientation: As lack of access to credit hinders small, micro and medium enterprises (SMMEs) success and lending technologies being conduits transmit credit access, more focus must be on the effect of lending technologies on credit rationing.Resea... see more
Ruth Johnson
AbstractOrientation: Ignoring environmental, social and corporate governance (ESG) aspects exposes firms to risks that diminish value, shrink returns and even lead to failure. Firms considering ESG aspects are perceived as less risky by capital providers.... see more
Kuziva Mamvura,Mabutho Sibanda
AbstractOrientation: This study examined the main predictors of net foreign portfolio investment volatility in low-income Southern African Development Community (SADC) countries. Based on the World Bank data (July 2014), the selected countries are Zimbabw... see more
Akyene Tetteh,Jeron K. Arthur
AbstractOrientation: Literature is scanty on the euphoria around Ghana’s electioneering activities and their impact on economic activities.Research purpose: This paper studies electioneering activities and their impact on the Ghana Stock Exchange (GSE) re... see more
Zakiyyah Varachia,Yaeesh Yasseen
AbstractOrientation: The annual integrated report is one of the primary means used by companies to communicate with stakeholders regarding both financial and non-financial information. However, the format of the annual integrated report has changed, resul... see more
Nazreen Dasoo,Marina Bornman,Raymond J. Rhodes
AbstractOrientation: Computers, especially in the form of information and communication technologies (ICT), have changed the procedures through which bookkeeping and accounting are accomplished in business. Modern debates centre on the veracity and method... see more
Karin Barac,Pieter Conradie,Rene L. de Klerk
AbstractOrientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver on the emancipatory intent... see more
Johannes P. Steyn,Suzette Viviers
AbstractOrientation: Investors are increasingly weighing up the cost of investing in companies with adverse impacts on society and the natural environment.Research purpose: In light of the shift to responsible investing, this study compared the risk-adjus... see more
Peter W. Baur
Michael H. Daly,Gary van Vuuren
AbstractOrientation: Active portfolio managers must simultaneously maximise excess returns (over benchmarks), limit risk and observe constraints on, for example, tracking errors (TRs), betas and asset weights.Research purpose: Determining the range of pos... see more
Nsama Musawa,Sumbye Kapena,Chanda Shikaputo
AbstractBackground: The Fama and French five-factor model (FF5M) is one of the stock valuation model that is on the cutting edge of finance research. Results from the empirical tests from various stock markets were the FFM5 has been tested since its launc... see more
Temitope L. Leshoro
AbstractOrientation: The weak economic growth experienced by South Africa in the face of increased government spending is a concern.Research purpose: Investigating different components of government spending helps to observe their relationships with econo... see more