Meditari Accountancy Research: Volume 10 Issue 1
Table of contents
Competition and the performance of strategic business units ‐ A study of the South African beverage industry
C.M. Ambe, K. SartoriusHistorically, South Africa’s apartheid policies had a negative effect on the financial performance of the South African beverage industry. This effect was characterised by the…
The SA mining industry enters the HIV/AIDS war zone
J.R. Davies, D. de Bruin, M. Deysel, M. StrydomThe mining sector represents a significant portion of the South African economy. The recent announcement of the proposed black empowerment bill for the mining sector caused share…
The effect of attribution on perceptions of managers’ performance
C.J. de VilliersManagers can influence the evaluation of their performance by advancing various reasons for or making attributions regarding their financial achievement or the financial…
The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?
G.K. GoldswainAn offending taxpayer may plead “extenuating circumstances” in order to reduce the penalty or sanction that may be imposed in terms of section 76(1) of the Income Tax Act. The…
Quality cost in tertiary education: Making internal failure cost visible
D.G. Gouws, H.P. WolmaransStudent failure in tertiary education costs taxpayers and donors large sums each year. The cost of quality can be substantial, but it can also be a source of significant savings…
International accounting and the accounting curriculum: A survey of the perceptions of corporate chief accountants from Bahrain
P.L. Joshi, H. Al‐BastakiThis study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain…
A review of the theory of and evidence on the use of the capital asset pricing model to estimate expected share returns
E.R. LaubscherThe underlying principle of the Capital Asset Pricing Model (CAPM) is that there is a linear relationship between systematic risk, as measured by beta, and expected share returns…
Estate agency accounting in South Africa with particular reference to the recognition of income
J.W. Otter, A.J.J. van WykAlmost all estate agencies that are involved in residential property sales recognise the commission income from a sale when the commission concerned is actually received. This…
A profile and the work environment of black chartered accountants in South Africa
E. SadlerThis study of black chartered accountants (CAs) in South Africa was undertaken to provide a profile of black chartered accountants and an overview of their work environment…
Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening
M. Stiglingh, J.F.M. KotzéThe purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order…
A survey of current online reporting practices in South Africa
J.M.P. VenterThe aim of the study being reported, was to determine the status of online reporting in South Africa. The history, advantages and disadvantages of web‐based reporting were…
Reviewing the internal auditing function: Processes and procedures
J.M.P. Venter, R. du BruynInternal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is…
Die effek van die internet op die inwonerbeginsel, soos gedefinieer in Inkomstebelastingwet Nr. 58 van 1962
N. WessonOver the past few years, electronic commerce has gradually grown into what has arguably become the most daunting challenge to date for taxsystems. Income tax principles have…
The court decision in the case of Woulidge ‐ A practical application
C. West, P. SurteesThis article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC…
Treating the credit difference that arises from an acquisition as negative goodwill
A. WieseThe treatment of the credit difference that arises from an acquisition took a step in a new direction in South Africa with the adoption of a new accounting standard, namely AC…
The concept of ‘disposal’ for the purposes of capital gains tax in South Africa
J.S. Wilcocks, J.J. StrydomLiability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the…