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Daniël Coetsee
AbstractOrientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that accounting research does not significantly contribute to accounting practice.Research purpos...
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Rikus de Villliers
AbstractThe use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitig...
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Wessel M. Badenhorst
AbstractThis paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. In contrast to prior rese...
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Sybil Smit,Gretha Steenkamp
AbstractSAICA developed a competency framework prescribing competencies a chartered accountant should master before qualifying. These competencies include compulsory, elective and residual skills (this study focused on compulsory skills: accounting and e...
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Elda du Toit,Frans Vermaak
AbstractSome prior studies have investigated using analyses of financial statements to reveal companies? financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregular...
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Ben Marx,Ahmed Mohammadali-Haji
AbstractCompanies should behave as responsible corporate citizens and conduct their business in a manner that meets existing needs without compromising the ability of future generations to meet their needs. Thus they should protect, enhance and invest in...
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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Cobus Rossouw
AbstractNon-profit (or ?not-for-profit?) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business...
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Riëtte de Lange,Ben Marx,Alex van der Watt
AbstractSustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. From an educational perspective, sustainability could...
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Corrinna L. Kirsten,Johannes R. Fourie
AbstractThe support of small businesses in South Africa forms part of national strategies for creating jobs and wealth. To support small businesses, initiatives aimed at developing financial management skills (through training, support services and mento...
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