Meditari Accountancy Research: Volume 15 Issue 1

Factors affecting ethical judgement of South African chartered accountants

K.W. Maree, S. Radloff

The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom…

Validating the profile of a successful first year accounting student

H. Müller, P. Prinsloo, A. du Plessis

The sustainability of higher education institutions is affected various things, particularly by student satisfaction and the financial stability of the institution. An analysis of…

Determining a taxable capital gain or an assessed capital loss: some problems

L. Olivier

Despite the South African legislature’s intention to introduce capital gains tax (CGT) as a simple and clear tax, it is an extremely complex tax. Several provisions of both the…

Exploring a blended learning approach to improving student success in the teaching of second year accounting

P. Prinsloo, A.A. van Rooyen

Blended learning is the new buzzword in higher education. International trends in open and distance learning proclaim that the use of blended learning is essential for any…

Recognition of restricted receipts by not‐for‐profit organisations: problems, standards and empirical results

J. Rossouw

Not‐for‐profit organisations often have accounting problems in the recognition of donations where donors impose restrictions on how funds are spent. The specific receipts which…

Headline earnings per share: financial managers’ perceptions and actual disclosure practices in South Africa

L. Stainbank, K. Harrod

Earnings per share (EPS) is a key ratio which must be disclosed in the financial statements of South African listed enterprises. It is used to compare the performance of an…

A three‐sector comparative study of the impact of taxation on small and medium enterprises

J.M.P. Venter, B. de Clercq

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important…