Meditari Accountancy Research: Volume 8 Issue 1
Table of contents
Land and labour: The value of assets
C.J. BeukesStakeholders are entitled to be properly informed about their interests in an enterprise, not only in terms of the cost of assets such as land and labour, but also in terms of the…
Environmental reporting in South Africa from 1994 to 1999: A research note
C.J. de Villiers, P. BarnardThe content of the annual reports of listed South African mining companies from 1994 to 1999 was analysed to determine how many disclose certain environmental information. This…
A dynamic balance model for analysts and managers
D.G. Gouws, P. LucouwThinking and research in respect of accounting and finance over the past three decades have been dominated by a methodology that is primarily based on the predictability of…
The choice of a cost base for product pricing
D. GovenderThe purpose of this paper is to report on the incidence of the choice between full‐cost and variable‐cost pricing, and to examine the factors that could possibly influence this…
Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders
C. Koornhof, D. du PlessisThere is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud…
Die noodsaaklikheid van rekeningkunde‐opleiding vir prokureurs: Enkele empiriese bevindings
D.S. Lubbe, E. Raubenheimer, R. BritzThe amendement of the carriculum for the so‐called four‐year LLB degree that has been presented at universities since 1998 put great pressure on faculties of law at that time…
Aktiwiteitsgebaseerde koste en bestuur in Eskom se brandstofverkrygingsafdeling
M. Oberholzer, J.A. van ZylThis paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This…
Die toedelingstelsel as alternatiewe belastingvoorstel vir kleinbesigheidskorporasies
D. ScheepersThe progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be…
Obstacles in establishing and operating a public sector internal auditing function in a developing country: The South African experience
D.B. van der SchyfThe point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top‐class internal auditing…
Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid‐Afrikaanse maatskappye
Q. Vorster, D.S. LubbeThe implementation of the principles of corporate governance by South African companies has increased considerably since the release of the King Report in 1994. This report…
Organisational problems in respect of the implementation of activity‐based costing in South Africa
S. Wessels, M. ShotterIn this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and…
Does “dividend investing” have value for the South African investor?
H.P. WolmaransA number of portfolio strategies have been proposed, based on the dividend yield of a small number of large companies. It has been suggested that, by following any one of these…