Meditari Accountancy Research: Volume 16 Issue 2
Table of contents
Five recent developments’ impact on the traditional academic culture of Departments of Accounting at South African universities
D.B. van der SchyfThe fact that Departments of Accounting at South African universities, whose academic programmes are accredited by the South African Institute of Chartered Accountants (SAICA)…
An analysis of service‐oriented architecture (SOA) to determine the impact on the activities performed by the external auditor of a SOA service consumer
R. ButlerVarious forms of IT sourcing used by audit clients create issues of concern for external auditors. This article investigates the nature and basic characteristics of…
An analysis of cost of capital, capital structure and capital budgeting practices: a survey of South African listed companies
C. Correia, P. CramerThis study employs a sample survey to determine and analyse the corporate finance practices of South African listed companies in relation to cost of capital, capital structure and…
Panel data techniques and accounting research
P. de JagerEmpirical accounting research frequently makes use of data sets with a time‐series and a cross‐sectional dimension ‐ a panel of data. The literature review indicates that South…
Evaluating the information content of nominal and inflation‐adjusted versions of the measure Economic Value Added (EVA)
P.D. ErasmusThis study implements inflation adjustments, as proposed by International Accounting Standard 15 (IAS15), to determine an inflation‐adjusted version of Economic Value Added (EVA)…
The effect of audit committee composition and structure on the performance of audit committees
I. FerreiraThis article attempts to examine audit committee composition and structure affecting and leading to enhanced audit committee performance, with due regard for the principles of…
The purposive approach to the interpretation of fiscal legislation ‐ the winds of change
G.K. GoldswainThis study examines the way in which our judiciary approach the interpretation of fiscal legislation. It traces the roots of the historical approach (the strict and literal…
Internal auditors’ compliance with the IIA Standards: a worldwide perspective
E. Sadler, M. Marais, H. FourieThis article deals with internal auditors’ use of and compliance with the Standards for the Professional Practice of Internal Auditing, as well as the Practice Advisories, issued…
Involving the accounting profession in the development of financial management skills of micro‐enterprise owners in South Africa
C.L. SchwarzeIn order to be successful, micro‐enterprise owners in South Africa face several management challenges. To overcome these challenges it is crucial that they possess sufficient…
Professional accountancy education in selected ECSAFA countries: a comparative study
L. Stainbank, G. RamathoInvestigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002. This…
The perceived effectiveness of audit committees in the South African public service
D.P. van der NestAudit committees have increasingly been recognised as an integral part of modern control structures and governance practices in both the private sector and public service. The…
Performance management in the South African motor manufacturing industry: a framework
N. van der Merwe, S.S. VisserSouth African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The main…