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Article
Publication date: 1 April 2007

J.M.P. Venter and 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…

Abstract

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 role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

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Meditari Accountancy Research, vol. 15 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2007

J.M.P. Venter and 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…

Abstract

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 role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

Details

Meditari Accountancy Research, vol. 15 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2009

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

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become…

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1478

Abstract

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered accountants. The study utilised an internationally developed instrument to measure financial literacy. It investigated whether some of the factors that were identified in international studies also influence the financial literacy levels of chartered accountant students in South Africa. In line with previous international studies, the study concluded that gender, age, language, race and income levels do have an impact on the level of financial literacy. This information should enable chartered accountant firms to identify trainee accountants who might require special training in the field of financial literacy.

Details

Meditari Accountancy Research, vol. 17 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2002

J.M.P. Venter

The 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…

Abstract

The 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 evaluated. A survey was undertaken among the top South African listed companies to determine the extent of their use of technology for online financial reporting and investor relations. The results of the survey indicate that the use of the internet by top South African companies has increased tremendously over the past number of years. The increased importance of online reporting is demonstrated by the fact that several companies not only provide copies of their annual financial statements on their website, but have also progressed to the second and the third stage of online reporting. Communication with investors, which is a part of online reporting, is very important. The results of the survey indicate that companies take this matter into account when preparing a home page on their website. From a comparison of some of the results of this survey with those of international surveys it can be concluded that South African companies are keeping abreast of international trends regarding the use of the Internet as a medium of communication with investors and shareholders.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2004

K. Barac

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial…

Abstract

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on the Internet reduces the cost of financial reporting, makes instantaneous reporting a reality, adds breadth and depth to business reporting, allows analytical tools to be used on underlying business data and makes it easier to disseminate reports to any place in the world where there is a computer. A cursory exploration of financial reporting on the websites of South African companies reveals great variations in terms of the amount of content (e.g. summary financial statements vs detailed financial statements), the style of presentation (e.g. similar to paper‐based reports vs inclusion of multi‐media) and the manner in which companies incorporate navigation aids (e.g. hyperlinks, search boxes and others). The advantages of the Internet as a new mode of information dissemination are clear, but Internet financial reporting creates a number of challenges for companies and their auditors as well as for regulatory and standard‐setting organisations. This paper assesses Internet reporting in South Africa. It explores the manner in which financial and certain non‐financial information is presented on companies’ websites and determine whether reporting practices on the websites of South African companies differ fromthose of their international counterparts. The study revealed that although Internet usage in South Africa has expanded as a medium for presentation of financial information via companies’ websites, top South African companies use their websites as a bulletin board with limited real‐time financial information and note disclaimers.

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Article
Publication date: 1 April 2002

J.M.P. Venter and R. du Bruyn

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance…

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1039

Abstract

Internal 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 the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.

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Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published…

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 12 October 2012

Daniël Coetsee and Nerine Stegmann

The purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research

Abstract

Purpose

The purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.

Design/methodology/approach

The archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.

Findings

These different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.

Research limitations/implications

Other refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.

Practical implications

The motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.

Originality/value

Knowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.

Details

Meditari Accountancy Research, vol. 20 no. 2
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 22 October 2019

Danie Schutte and Pieter Van der Zwan

This chapter aims to evaluate the effectiveness of the turnover tax system in South Africa. The objective of the study was to identify companies from the SARS-NT Panel…

Abstract

This chapter aims to evaluate the effectiveness of the turnover tax system in South Africa. The objective of the study was to identify companies from the SARS-NT Panel that may qualify for turnover tax in order to calculate and compare turnover tax liabilities to alternative forms of taxation within the South African context. The results showed that turnover tax is not necessarily beneficial for most small businesses and the possible reasons are also highlighted.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

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Article
Publication date: 1 April 2008

R. du Bruyn

This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure…

Abstract

This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease, followed by an empirical investigation into voluntary disclosure on HIV/Aids by companies listed on the JSE Securities Exchange. The investigation consisted of a thematic content analysis for the period 1998 to 2004. The results of both the literature review and the empirical investigation are used to recommend a disclosure framework that companies can use when reporting on HIV/Aids in their annual reports. The framework recommends the disclosure of HIV/Aids risks and responses by organisations.

Details

Meditari Accountancy Research, vol. 16 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

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