2 articles in this issue
Mphagahlele O. Ndlovu,Daniel P. Schutte
AbstractOrientation: Tax practitioners (such as accountants and bookkeepers) are important enablers of tax compliance. Taxpayers, particularly small businesses, look to tax practitioners for expert advice because of increasingly complex tax legislation.Re... see more
Tando O. Siwendu,Matthys J. Swanepoel,Olive Stumke
AbstractOrientation: Managers are supposed to manage companies to maximise shareholders’ wealth. Instead, there are long-standing perceptions that managers are rent extractors who maximise their own wealth, implying a misalignment between executive remune... see more