ISSN: 2049-372X
Online from: 2000
Subject Area: Accounting and Finance
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| 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 Please login | Abstract & purchase [ HTML & PDF (96kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (118kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (99kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (101kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (120kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (152kb) ] | Reprints & permissions |
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