Internal auditors play an important role in an organisation's governance, risk management, and control processes. As such, it is imperative that they maintain their objectivity or, at least, be perceived as objective while ...
Reyneke, YolandeShuttleworth, Christina Cornelia(Anadolu University, 2018-07-01)
Distance learning institutions allow access to many students who do not enjoy the luxury
of studying fulltime at contact-based universities by providing flexibility in terms of time,
space and finances. Globally, accountants ...
Purpose: The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax compliance for this sector.
Motivation: Despite efforts introduced ...
Ndlovu, MphagahleleSchutte, Daniel(Southern African Business Review, 2022)
Purpose: The purpose of this study was to investigate the influence of penalties
on the tax compliance behaviour of small business owners.
Research design: This study employed a qualitative research approach. ...
Orientation: 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 ...
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT). ...
Ndlovu, MphagahleleSchutte, Daniel(Acta Universitatis Lodziensis, 2025-12-31)
`The levels of tax knowledge influence the tax compliance behaviour of small business owners (SBOs). In turn, tax compliance has a direct impact on the growth and sustainability of small businesses and by default has an ...
Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- ...
Reyneke, YolandeShuttleworth, Christina CorneliaVisagie, Retha Gertruida(Taylor & Francis Group, 2021-01-01)
Teaching and assessment practices rapidly moved online as a result
of the global coronavirus pandemic. Academic integrity is
paramount for the credibility and reputation of educational
institutions regardless of their ...
Esterhuyse, Leanadu Toit, Elda(The Southern Africa Institute for Management Scientists (SAIMS), 2024-09)
Letters to shareholders are crucial in corporate communication, influencing stakeholder perceptions.
This study investigates how crisis events affected the readability, tones and sentiment of these letters from the JSE ...
South African State-Owned Entities (SOEs) play a critical role in economic and social transformation, especially post-1994. However, instead of being at the forefront of social and economic transformation, most SOEs have ...
Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive ...
du Toit, EldaEsterhuyse, Leana(Inderscience Enterprises Ltd., 2023-08)
We explore narrative styles of 50 standalone sustainability reports for the years 2016 to 2019 published by South African mining companies. Our analyses using computer-aided narrative analysis tools reveal that readability ...
This study set out to assess the efficacy of an online tutoring programme at a large distance education institution in South Africa based on lecturers’ evaluations. Online-tutoring or e-tutoring has emerged as a prominent ...
oben, James AkoVan Rooyen, Annelien Adriana(Routledge, 2023)
The extended social cognitive career theory (SCCT) suggests that career intentions are influenced by person inputs, background contextual affordances, learning experiences, self-efficacy expectations and outcome expectations, ...
Enwereji, PrinceVan Rooyen, Annelien AdrianaTerblanche, Alet(Academic Publishing International Limited, 2023-11-08)
Online or e-tutoring is a component of e-learning that involves teaching in an online setting where the e-tutor provides support to a small group of students, which can increase confidence, improve topic comprehension and ...
Terblanche, AletShuttleworth, Christina CorneliaVan Rooyen, Annelien AdrianaMasela, Richard Nkosinathi(2023-02)
Developing future accountants who are critical thinkers, able to adapt in a volatile,
uncertain, complex, and ambiguous (VUCA) world, remains one of the biggest
challenges facing accounting educators. Competency frameworks ...
Qualitative researchers place value on taking a closer, insider look at data as well as the subsequent data analysis and interpretation. On one end of the interpretive spectrum, researchers should be fully imbued with the ...
The aim of this study was to the investigate the role of financial and fiscal reforms in upscaling renewable energy access for the business sector as a mechanism to promote sustainability, reduce carbon emissions, and ...
District municipalities in the Republic of South Africa play a crucial role in advancing sustainable development and safeguarding socio-economic rights through the delivery of basic social goods in accordance with the ...