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, ...

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 ...

Small and medium-sized enterprises (SMEs) constitute the majority of businesses in emerging economies. However, tax authorities find it challenging to trace SMEs, which results in continuous tax non-compliance. Enforced ...

The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...

In 2013, the International Integrated Reporting Council (IIRC) had a long-term vision that firms across the world would adopt integrated reporting, which would ultimately become a corporate reporting norm. However, nine ...

Little is known about the lived experiences of Black aspirants journeying the pathway to becoming Chartered Accountants in South Africa. Democracy brought with it the promise of equal and unrestricted access to the profession ...

Small- and medium-sized enterprises (SMEs) play an important role in providing employment, reducing poverty and contributing to the economic growth of South Africa. However, these enterprises face several challenges, ...

This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical ...

Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being ...

Many individuals spend their working lives attempting to accrue financial resources to sustain them beyond their retirement. The challenge in professional sport is that a professional athlete’s career is often relatively ...