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 ...

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education ...

Accounting practices generate accounting information that is reflected in corporate annual reports. However, these practices are in a process of transition. The word ‘transition’ means “change-over, conversion, development, ...

The Corporate Governance Conundrum: Perspectives from Dante’s Inferno. Corporate sustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within ...

Online student support is frequently used by distance education institutions worldwide, but in South Africa it remains a challenge to educators as not all students have access or can afford using the internet regularly. ...

Research evidence has suggested that the environmental reports produced by listed South African companies, like in other countries are perceived to be deficient in decision-usefulness, thus not of a standard that can satisfy ...

Blended learning is the new buzzword in higher education. International trends in open and distance learning proclaim that the use of blended learning is essential for any distance education institution that wishes to ...

Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management’s decisions are reflected in accounting information. The user of accounting information has a ...

In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual ...

The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures. The research problem focuses on the issue whether full disclosure in corporate annual reports ...