Meditari Accountancy Research: Volume 13 Issue 2

EVA versus traditional accounting measures of performance as drivers of shareholder value – A comparative analysis

J.HvH. de Wet

Several researchers and practitioners, notably Stern Stewart Consulting Company and Associates, have claimed that economic value added (EVA) is superior to traditional accounting…

Environmental reporting disclosure in South Africa: A comparative study of the expectations of selected groups of preparers and users

C.G. Mitchell, N.W. Quinn

This study measures and compares the expectations of two different groups – the first is selected preparers of environmental reports (ERs) in South Africa (companies and…

An empirical analysis of career choice factors that influence first‐year Accounting students at the University of Pretoria: A cross‐racial study

J.E. Myburgh

This cross‐cultural study examined the career choices of Asian, black and white students at the University of Pretoria to identify the factors motivating Accountancy students to…

The attitudes and perceptions of South African accounting academics about research

M.J. Nieuwoudt, J.S. Wilcocks

The South African government is restructuring tertiary education, and subsidies to universities that do not build and strengthen their research capacity will be severely…

Determinants of auditors’ attitudes towards creative accounting

C.E. Rabin

Smith (2003) responded to the Sarbanes‐Oxley Act by suggesting that government rules and regulations cannot preserve a profession where people lack integrity. He suggests that…

Should the IASB consider exercise date accounting for outstanding employee share options?

Z.Y. Sacho, J.G.I. Oberholster

This article investigates the most appropriate accounting treatment for expensing the fair value of employee share options (ESOs) in financial statements. The debate centres…

A study of the ethical views of final year South African accounting students, using vignettes as examples

E. Sadler, K. Barac

The aim of this paper is to gauge the ethical views of male and female final year Accounting students in South Africa and to compare the results with similar studies performed in…

Students’ perceptions of the usefulness of an annual report project for the development of skills and knowledge

L. Stainbank

This study looks at an annual report project that simulates a real‐life situation to encourage students to integrate knowledge, develop skills and values appropriate to…

Board structure and intellectual capital performance in South Africa

N‐P. Swartz, S. Firer

This article examines the relationship between board structure and the intellectual capital performance of South African publicly listed companies. Board composition was analysed…

Towards reporting human capital

E. Uliana, J. Macey, P. Grant

It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that…

Materiality in audits of listed South African long‐term insurers

S.P.J. von Wielligh

Audits of long‐term insurers are complex, high‐risk engagements. The auditor’s consideration of materiality has a direct impact on the quality of such audits. So far, however, no…