Meditari Accountancy Research: Volume 21 Issue 2

A revenue management perspective of management accounting practice in small businesses

Frederick Ng, Julie A. Harrison, Chris Akroyd

The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective…

Strategic investment decision-making processes: the influence of contextual factors

Fadi Alkaraan, Deryl Northcott

This paper aims to examine the relationship between key contextual factors (type of strategic investment decision-making (SIDM), decision uncertainty, organizational goals…

Does accounting construct the identity of firms as purely self-interested or as socially responsible?

Stewart Raymond Lawrence, Vida Botes, Eva Collins, Juliet Roper

The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the…

Ethics training for accountants: does it add up?

Adriaan Taylor

The purpose of this article is to investigate the effectiveness of an International Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to…

The effect of expensing share-based payments on basic earnings per share of South African listed companies

Denice Pretorius, Charl de Villiers

This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the…