36 articles in this issue
AbstractNo abstract available.
Alick B. Burger,Susanna L. Middelberg
AbstractResearch purpose: The aim of this article was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the sustainability of a mechanised piggery in a South African context.Motivation for the study: Considering the... see more
Wessel M. Badenhorst
AbstractAnalysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book value... see more
Sehludi B. Molele,Thobeka Ncanywa
AbstractEnergy use is a pivotal element in the economic life of any country, especially in a developing economy such as South Africa. Based on trends such as load-shedding and oil supply shocks, it is essential to investigate the relationship between elec... see more
Marian Mentz,Karin Barac,Elza Odendaal
AbstractOrientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regar... see more
Matabane T. Mohohlo,Johan H. Hall
AbstractThe financial leverage-operating leverage trade-off hypothesis states that as financial leverage increases, management of firms will seek to reduce the exposure to operating leverage in an attempt to balance the overall risk profile of a firm. It ... see more
Werner H. Otto
AbstractThis study identifies the trade credit management situation within the small and medium-sized enterprise (SME) environment. The purpose of this study is to determine the trade credit management practices of SMEs, focussing on debtors alone, in ord... see more
Kudakwashe J. Chipunza,Kerry McCullough
AbstractMaximising firm value remains a key tenet of corporate managers. Firms with lower illiquidity and volatility attract lower risk premiums, and these are associated with a lower cost of capital and higher firm value. Internationalisation is one aven... see more
Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing b... see more
Lyle Weber,Riaan J. Rudman
AbstractBring 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) expenditure, enhance employ... see more
William A. Bishop
AbstractSmall- and medium-sized entities (SMEs) continuously face the challenge of proper implementation of accounting packages. Not managing the package installation and configuration processes properly will result in the accounting software not working ... see more
Sandra Makumbirofa,Andrea Saayman
AbstractAs South Africa’s popularity as a tourist destination increases, the need for skilled human capital also increases. The study of skills development and human capital in all sectors of the economy has long been topical as a means to support organis... see more
Clive E. Coetzee,Ewert P.J. Kleynhans
AbstractThis article investigates the industrial success of various cities in KwaZulu-Natal, South Africa. It assesses the hypothesis that knowledge spillovers are supportive of industrial growth at the city level. Theories of economic city growth suggest... see more
Sanderson Abel,Alex Bara,Pierre Le Roux
AbstractThe study investigated the technical efficiency of the commercial banks in Zimbabwe during the period 2009–2015. The study entailed the decomposition of the technical efficiency into pure technical and scale efficiency to understand the sources of... see more
Sibusiso W. Sabela,Leon M. Brummer,John H. Hall,Hendrik P. Wolmarans
AbstractThis study presents a three-stage approach in determining financial distress of companies listed on the Johannesburg Stock Exchange. A novel feature of the present study is that it deviates from a binary classification of corporate distress predic... see more
Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings are... see more
Yudhvir Seetharam,Jesse A. Da Cunha
AbstractUnderstanding the stock market’s reaction to secondary equity offerings (SEOs) is vital for managers who are commonly tasked with deciding on how to finance their firm’s operations. This study investigated the short-run performance of firms conduc... see more
Chris van Heerden,Andre Heymans,Yudhvir Seetharam
AbstractCentral banks currently perform inflation expectation surveys in order to better align their inflation expectations with that of the general public. However, surveys are time-consuming, complicated, expensive and not always accurate, thus compromi... see more
Adnan Patel
AbstractThe effectiveness of due diligence (DD) processes, and whether they contribute to merger and acquisition (M&A) success or failure, is an ongoing debate in auditing and assurance research. This article contributes to the debate by examining traditi... see more
Martinette Kruger,Phatshimo I. Metsi
AbstractDiamonds and Dorings Music Festival is used as a strategy to increase attendee numbers and associated spending to boost the economy of Kimberley and Northern Cape Province. The festival attracts mostly the Black Diamond market, a term coined to de... see more
Sanderson Abel
AbstractThis study evaluated the nexus between cost efficiency and non-performing loans (NPLs) in the Zimbabwean banking sector for the period 2009–2014. The study was motivated by the increase in NPLs in the banking sector while banks have been accused o... see more
Ali Babikir,Ali Satty,Henry Mwambi
AbstractThis study aims to quantify the extent of catastrophic household health expenditures on welfare and determine factors influencing it. A logistic regression model based on the logit link function was used to predict the probability of catastrophic ... see more
Talira Naidoo,Adnan Patel,Nirupa Padia
AbstractBusiness rescue proceedings attempt to rehabilitate businesses that are in financial distress. In spite of its importance, there is a seemingly low rate of success of the current business rescue regime (at just 15% as at June 2016). This article s... see more
Monique Keevy,Denise J. Mare
AbstractChanges in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qua... see more
Miriam Mondosha,Akios Majoni
AbstractResearch has documented a significant relationship between financial leverage and investment decisions, however divergent views exist about whether this relationship is explained by the underinvestment hypothesis or the overinvestment hypothesis. ... see more
Moses M. Muthinja,Chimwemwe Chipeta
AbstractThis article examines the speed of adjustment of firm performance to financial innovations usage and the speed of adjustment of financial innovation to financial innovation drivers for banks in Kenya. We used the Koyck distributed lag model, which... see more
Bruce Rhodes,Tamlyn McKenzie
AbstractIt is publically acknowledged that South Africa has recently met its millennium development goal of halving water and sanitation services (WSS) backlogs. However, significant deficits remain, especially in the case of sanitation. These shortfalls ... see more
Adriaan E. Pask,Johan Marx
AbstractOrientation: National Treasury acknowledges that 90% of all South African retirees will not have adequate financial resources in order to sustain themselves.Research purpose: This study aimed to address the retirement income shortfall by assessing... see more
Tendai Makoni,Delson Chikobvu
AbstractAccurate tourism volatility forecasts for popular tourist destinations, like the Victoria Falls Rainforest, are vital to tourism destination managers and policymakers. The Victoria Falls Rainforest in Zimbabwe is under the town of Victoria Falls a... see more
Adam Gluckman,Magda Turner
AbstractThe South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the ... see more
Kotie Viljoen,Derick Blaauw,Rinie Schenck
AbstractLimited opportunities for the unskilled in the formal economy force many into informal street waste-picking activities. The income from these activities is not sufficient to lift them out of poverty. This article analyses income data of 873 street... see more
Alicia Fourie,Melville Saayman,Elmarie Slabbert
AbstractOrientation: Tourism growth is not just about numbers anymore; it is about utilising the economic potential of every tourist visiting South Africa. This country needs to target the most lucrative markets to benefit economic growth.Research pu... see more
Ronald H. Mynhardt,Johan Marx
AbstractOrientation: Basel III makes provision for banks to assess their internal capital adequacy by means of risk-based approaches, stress tests and a leverage ratio. However, the Basel regulations do not prescribe to banks or to bank supervisors w... see more
Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: 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 can affect executive... see more
Tokiso Nthebe,Michelle Reyers
AbstractOrientation: Saving for retirement is complicated for employees because of the complexity of the financial decisions involved. Financial decision-making is believed to be associated with a number of behavioural and socio-economic factors, and... see more