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Journal cover: Meditari Accountancy Research

Meditari Accountancy Research

ISSN: 2049-372X

Online from: 2000

Subject Area: Accounting and Finance

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Table of contents:
Volume 18 issue 1

Published: 2010, Start page: p1

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Articles
Article Id: Article Information:
1943887 The role of accounting theory in the development of accounting principles
D. Coetsee (pp. 1 - 16)
Keywords: Accounting theory, Critical research, Decision-usefulness theory, Interpretative research, Mainstream accounting research, Positivistic research
Article type: General review
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1943891 Audit committee responsibilities vis-á-vis internal audit: how well do Top 40 FTSE/JSElisted companies shape up?
B. Marx, T. Voogt (pp. 17 - 32)
Keywords: Analysis of annual reports, Audit committee, Audit committee chairs, Disclosure of responsibilities, Effective internal audit, Internal audit responsibilities, Role of internal audit, Top 40 companies Unrestricted access
Article type: General review
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1943892 Factors that could influence the ethical behaviour of tax professionals
S.G. Nienaber (pp. 33 - 46)
Keywords: Best practices, Ethical behaviour, Professional values, Regulation of tax practitioners, Tax practitioner, Taxpayer
Article type: General review
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1943886 Effective integration of SMS communication into a distance education accounting module
A.A. van Rooyen (pp. 47 - 57)
Keywords: Accounting, Distance education, Mobile learning, Short message system (SMS), Student support
Article type: General review
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1943894 Tax incentives for biodiversity conservation in the Western Cape
E. van Wyk (pp. 58 - 75)
Keywords: Biodiversity conservation tax ncentives, Conservation policy instruments, Fiscal and economic incentives, Section 18A deductions, Section 37C conservation on private land, Tax incentives for conservation, Western Cape Stewardship Programme
Article type: General review
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1943885 An exploratory study of the focus areas of South African Top 40 company CFOs
T. Voogt (pp. 76 - 92)
Keywords: Chief financial officer, citizenship and people’s manager, Compliance and transaction officer, Corporate governance, Growth and innovation catalyst, Planner and strategist, Time utilisation, Top 40 CFOs
Article type: General review
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