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1 – 10 of 658The Internet is becoming increasingly important in our daily lives. So, too, is the ease of communication by means of television. The power of these two technological tools in…
Abstract
The Internet is becoming increasingly important in our daily lives. So, too, is the ease of communication by means of television. The power of these two technological tools in education has been combined in so‐called ‘flexible learning’. This study investigates the experience of students in a master’s degree programme in taxation, which is presented by means of flexible learning. In general, students experience this mode of learning very positively and would advise others to enrol for the same course. They acknowledge that the benefits of flexible learning far exceed any possible drawbacks.
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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 and SA…
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.
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Aigul K. Kussainova, Ainur A. Sabitova, Shynar A. Sabitova, Saule M. Saparaliyeva and Yernar N. Begaliyev
The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for…
Abstract
Purpose
The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for administrative responsibility, because an administrative offence in the field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study is a comparative legal and historical analysis of the legislation on administrative responsibility for offences in the field of taxation and tax legislation of the Republic of Kazakhstan.
Design/methodology/approach
The research used general scientific, private scientific and legal methods of cognition, such as analysis, synthesis, historical, formal and logical methods, as well as the comparative-legal method, which was the main method of cognition in the study.
Findings
To reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative responsibility for the commission of offences in the field of taxation are studied in a simultaneous relationship with their formation and subsequent stages of development. The study examines the impact of the coronavirus pandemic on the development of legislation in the field of taxation and on administrative responsibility in the field of taxation.
Originality/value
This paper is devoted to the study of legal norms establishing administrative responsibility for offences in the field of taxation.
Changes in business environments have challenged the competencies (technical knowledge, skills and attitudes) of professional accountants. Accounting professions have responded by…
Abstract
Changes in business environments have challenged the competencies (technical knowledge, skills and attitudes) of professional accountants. Accounting professions have responded by developing competency frameworks. In 2008, the South African Institute of Chartered Accountants (SAICA) issued a draft competency framework encapsulating a broad range of knowledge, skills and attributes. The objective of the study reported on here was to determine training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants. SAICA could consider the findings of this study in the finalisation of its competency framework. The study reveals that nearly three‐quarters of all the topics in the current prescribed SAICA syllabus are considered to make at least an important contribution to the knowledge requirements of entry‐level trainee accountants. Although more than half the management accounting topics prescribed in the SAICA syllabus are perceived as being only reasonably important, further statistical analysis revealed that TOPP (training outside public practice) training officers disagreed significantly with their TIPP (training inside public practice) counterparts on the importance of management accounting topics and perceived them to be at least important. Except for specialised topics, all other topics covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be important or even more than important by the respondents. The study demonstrates that there is a movement towards an expanded set of competencies beyond the technical knowledge typically taught to prospective CAs, and that there is evidence of a need for today’s entry‐level trainee accountants to receive training in communication, analytical, interpersonal and computer skills.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.