Browsing by Subject "generally accepted accounting practice"

Now showing items 1-3 of 3

A critical analysis of the contents of the IFRS for SMEs: a South African perspective

Buys, Pieter Willem; Schutte, Daniel Petrus (Sabinet, 2011)

The IFRS for SMEs was developed to address the reporting needs of SMEs worldwide. SMEs however do not necessarily have a global focus. Furthermore, SMEs from different parts of the world are exposed to different conditions ...
Cultural considerations and the implementation of IFRS: a focus on small and medium entities

Buys, Pieter Willem; Schutte, Daniel Petrus (Kamla-Raj Enterprises, 2011)

Research revealed that inconsistent accounting practices are often attributable to environmental factors of which cultural differences appear to be the most significant. Prior research considered cultural dimensions in ...
A theoretical approach to the experience of diversity management: mead revisited

Havenga, Werner; Linde, Herman Max; Visagie, Jan Christoffel (Kamla-Raj Enterprises, 2011)

The growing importance of managing workplace diversity necessitates investigating leadership style as a component of diversity management experience. The article described the interactionist viewpoint as an underpinning ...