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    • Legitimacy lost : accounting's predicament / P.E. Buys 

      Buys, P E (Potchefstroom : Noordwes-Universiteit, Potchefstroomkampus, 2010)
      The objectives and purpose of accounting theory as being promulgated by key global accounting regulators seem to downplay accounting’s stewardship function in favour of providing information to specific categories of ...
    • The legitimacy predicament of current day accounting theory 

      Buys, Pieter Willem (North-West University, 2010)
      Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s ...