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Browsing Department of Management Accounting by Issue Date

Browsing Department of Management Accounting by Issue Date

Now showing items 1-20 of 65

Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoening

Bronkhorst, Sybrand (1992-11)

Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan ...
The integrity of information created

Gouws, Daan G van der Poll, Huibrecht M (Meditary Accountancy Research, 2004)

We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than ...
Assessing Student Performance in a Theoretical Computer Literacy Course

van der Poll, H. M. (Alternation, 2009)

Students studying to become Chartered Accountants at a large South African Open Distance Learning (ODL) institution are failing an introductory course in computer literacy at an alarming rate. Over a period of five years ...
Financial literacy : an interface between financial information and decision-makers in organisations

Gouws, D.G. Shuttleworth, C.C. (University of South Africa, 2009-08-02)

Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability ...
The effect of the application of "E"-communication on commercial banking in Zimbabwe

Kashora, Trust (2009-08-25)

This study investigates to what extent "e"-communication is used successfully by Zimbabwean commercial banks. The study was done using the literature survey method and the questionnaire. The closed and open-ended questionnaires ...
Financial reporting and its interpretation for management purposes in the agricultural environment

Shuttleworth, Christina Cornelia (2009-08-25)

This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this ...
The perception of the skills required and displayed by management accountants to meet future challenges

Botes, Vida Lucia (2009-08-25)

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers ...
Issues surrounding the classification of accounting information

van der Poll, Huibrecht M Gouws, Daan G (South African Journal of Economic and Management Sciences, 2009-09)

The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the ...
Quantifying synergy value in mergers and acquisitions

De Graaf, Albert (2010-06)

Mergers and acquisitions have been demonstrated to create synergies, but not in all cases. Current research reveals that where synergies exist, these seem to accrue to the shareholders of the selling companies. Given the ...
Management accounting as an instrument for corporate governance in Botswana

Mayanja, Mohammed Kwanya (2010-10)

Problem statement: Management accounting is not given enough emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management ...
Students’ Perceived Ability in the Use of a Computer Application in a Community Outreach Project

van der Poll, Huibrecht M McGee, Aletta Booyse, Nico J (Alternation, 2011)

Students from a disadvantaged background in a community outreach project often do not have the opportunity to gain knowledge on computer applications (for instance, word processing and spreadsheets) at school level. In the ...
A financial literacy education framework for non-financial individuals in organisations

Shuttleworth CC (2011)
An Overview on the Implementation of Economic Value Added (EVA™) Performance Measures in South Africa

van der Poll, Huibrecht M Booyse, Nicholaas J Pienaar, A J Büchner, Suz Foot, Judith (Southern African Business Review, 2011)

Although Economic Value Added (EVA™) might improve the measurement of organisations’ performance, it seems not to be used widely in South Africa. The need to measure financial performance and the different metrics that ...
The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry

Shaku, Mmudi David (2011-02)

SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for historically disadvantaged people. Due to, among other things, the ...
Financial planning and control systems : essential tools to increase the survival rate of micro and small manufacturing enterprises in the Tshwane metropolitan area

Berry, Pamela Ruth (2011-02)

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems ...
The role of management accounting in creating and sustaining competitive advantage : a case study of Equity Bank, Kenya

Ndwiga, Nicholas Murithi (2011-06)

Current management accounting techniques have not been widely accepted as a means to develop a competitive advantage. The information obtained from the literature reviewed and the results from an empirical study that ...
The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme

Julyan, Leoni (2011-06)

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect ...
Management accounting: An instrument for implementing effective corporate governance

Mayanja, M K van der Poll, Huibrecht M (African Journal of Business Management, 2011-11-11)
A survey of capital budgeting techniques used by listed mining companies in South Africa

Maroyi, Vongai van der Poll, Huibrecht M (African Journal of Business Management, 2012-08-15)

Capital budgeting is crucial in the maximisation of shareholder value as it depends on the capital budgeting decisions made by the managers. The capital budgeting techniques used by South African mines listed on the ...
An assessment of the impact of climate change on the risks, returns and opportunities of selected South African companies

Moyo, Mandlenkosi (2013-02)

The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have ...

Browsing Department of Management Accounting by Issue Date

Browsing Department of Management Accounting by Issue Date

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