6 articles in this issue
Gideon Els
AbstractNo abstract available.
Ben Marx
AbstractSouth Africa boasts a vibrant higher education sector, with more than a million students enrolled in its higher education institutions. These institutions constitute highly complex organisations, with many and varied stakeholders and with budgets ... see more
Daniël Coetsee
AbstractThis article adds value to the accounting debate on the different methodologies of accounting for financial and non-financial contracts in the current and proposed new accounting pronouncements of the IASB. The paper demonstrates that significant ... see more
H. Alexander Schiebel
AbstractIt seems logical to assume that GAAP aimed at informing investors show a higher association with share prices (value relevance) than GAAP aimed at protecting creditors. The majority of empirical studies support this assumption. This paper examines... see more
Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experie... see more
Heli Hookana
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