The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise ...

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 ...

The purpose of this thesis is to demonstrate the need for enhanced accounting methodology for financial instruments which are traded in the global financial markets. The thesis proposes an accounting framework within ...

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ ...

In addition to integrated reporting, which was arguably first introduced by the third King Report on Governance for South Africa (King III), King III also formally introduced the combined assurance model as a further ...

Recent literature suggests that many companies are moving away from traditional costing (TC) systems in favour of activity based costing (ABC) systems which provide more accurate cost information among other benefits. ...

As with many developing countries, the consumer macrostructure of South Africa is beset with a number of serious problems including high levels of poverty, a very unequal income distribution, negative personal saving rates ...

IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated ...

The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management ...

One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior ...