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Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective
(Sabinet, 2011)
As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ...
The quest for sustainable firm value
(Studia Universitatis, 2010)
Integrated reporting compliance with the global reporting initiative framework: an analysis of the South African Mining Industry
(Clute Institute, 2012)
For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSE’s listing requirements). This report is ...
In pursuit of a foundational accountancy philosophy
(Buro vir Wetenskaplike Tydskrifte, Potchefstroom, 2008)
Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, ...
The accountancy implications of commodity derivatives: a South African agricultural sector case study
(Taylor & Francis, 2012)
Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ...
The impact of human captial development on economic growth
(Studia Universitatis, 2010)
An investigation of the economic performance of sustainability reporting companies versus non-reporting companies: a South African perspective
(Kamla-Raj Enterprises, 2011)
This study explores the potential differences in the economic performances of companies that report on their sustainability information and those companies that do not report thereon. Even though there have been similar ...
Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS
(Clute Institute, 2012)
In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. ...
Developing corporate startegies to enable resilience in the South African information systems and technology industry
(Clute Institute, 2012)
Globalisation has contributed to many new challenges in the Information Systems and Technology (IS&T) industry, which placed increased pressure on organisational long-term sustainability. Just like their global counterparts, ...
Do socially conscious companies provide better financial performance? An exploratory study
(Studia Universitatis Babes-Bolyai, 2009)
The 1987 report on “Our Common Future” by the World Commission on Environment and Development gave rise to the concept of sustainable development. However, the question remained as to what exactly is sustainable development? ...