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Meditari Accountancy Research
2009 - 2012
Edited by Charl de Villiers
from Emerald Group Publishing
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Volume 20, issue 2 , 2012
A profile of accounting research in South African accounting journals pp. 92-112 Daniël Coetsee and Nerine Stegmann Impact of market and organizational determinants on voluntary disclosure in Egyptian companies pp. 113-133 Tariq H. Ismail and Nesma M. El-Shaib Changes in sustainability reporting by an African defence contractor: a longitudinal analysis pp. 134-166 Grant Samkin Volume 20, issue 1 , 2012
The readability of Managerial Accounting and Financial Management textbooks pp. 4-20 Karen Bargate The value relevance of corporate responsibility reporting: South African evidence pp. 21-38 Marna de Klerk and Charl de Villiers Tax design to reduce passenger vehicle CO2 emissions pp. 39-51 Rudie Nel and Gerhard Nienaber Dynamics in capital structure determinants in South Africa pp. 52-67 Anil Ramjee and Tendai Gwatidzo A holistic investigation into a tutor programme in first-year Financial Accounting pp. 68-87 L.P. Steenkamp , R.S. Baard and B.L. Frick Volume 19, issue 2 , 2011
Why some students choose to become chartered accountants (and others do not) pp. 56-74 Cilliers van Zyl and Charl de Villiers Perspectives on capital budgeting in the South African motor manufacturing industry pp. 75-93 Suzette Viviers and Howard Cohen Conflict diamonds, legitimacy and media agenda: an examination of annual report disclosures pp. 94-111 Shaun Watson Volume 19, issue 1 , 2011
Developing the relevance of the accounting academy: The importance of drawing from the diversity of research approaches pp. 7-21 Jane Broadbent and Jeffrey Unerman The association between South African listed companies' BEE scores and market performance: An introductory study pp. 22-38 Petri Ferreira and Charl de Villiers Sustainability reporting and assurance: An analysis of assurance practices in South Africa pp. 39-55 Ben Marx and Vanessa van Dyk Volume 18, issue 2 , 2010
The incorporation of soft skills into accounting curricula: preparing accounting graduates for their unpredictable futures pp. 1-22 R. de Villiers A South African study comparing the effectiveness of computer-based learning materials and face-to-face teaching pp. 23-37 A.K. Halabi , A. Essop , T. Joosub , N. Padia , M. Vawda and Y. Yasseen Empirical results of the accounting policies chosen by South African listed companies pp. 38-56 J. Rossouw An examination of the due process in South Africa which led to the adoption of the draft International Financial Reporting Standard for Small and Medium-sized Entities pp. 57-74 L.J. Stainbank Applying the Canadian “reasonable expectation of profit” test to a section 80M(1)(d) reportable arrangement pp. 75-88 L-A. Steenkamp The impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry: a critical analysis pp. 89-103 P. van der Zwan and P. Nel Volume 18, issue 1 , 2010
The role of accounting theory in the development of accounting principles pp. 1-16 D. Coetsee Audit committee responsibilities vis-á-vis internal audit: how well do Top 40 FTSE/JSElisted companies shape up? pp. 17-32 B. Marx and T. Voogt Factors that could influence the ethical behaviour of tax professionals pp. 33-46 S.G. Nienaber Effective integration of SMS communication into a distance education accounting module pp. 47-57 A.A. van Rooyen Tax incentives for biodiversity conservation in the Western Cape pp. 58-75 E. van Wyk An exploratory study of the focus areas of South African Top 40 company CFOs pp. 76-92 T. Voogt Volume 17, issue 2 , 2009
Corporate social responsibility assurance: how do South African publicly listed companies compare? pp. 1-17 B. Ackers South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants pp. 19-46 K. Barac Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study pp. 47-60 B. de Clercq and J.M.P. Venter The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage pp. 61-83 G.K. Goldswain Comparing levels of career indecision among selected honours degree students at the University of Pretoria pp. 85-100 Y. Jordaan , C. Smithard and E. Burger The use of multiples in the South African equity market: is the popularity of the price earnings ratio justifiable from a sector perspective? pp. 101-115 W.S. Nel Methods of choice in the valuation of ordinary shareholders’ equity: evidence from theory and practice pp. 117-135 W.S. Nel The value added statement: does it add any value? pp. 137-149 L.J. Stainbank CFC translation rules: is the taxpayer currently getting the short end of the stick? pp. 151-165 M. van Heerden Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa pp. 167-185 L. van Schalkwyk and B. Geldenhuys Volume 17, issue 1 , 2009
Do our children know anything about money? An exploratory study pp. 1-13 B. de Clercq Tax topics a trainee chartered accountant should be taught: a survey of perceptions in and outside public practice pp. 14-31 B. Joubert , S. Coetzee and R. Oberholzer The application of management accounting techniques to determine the financial viability of delivery routes in the bread industry: a case study pp. 33-47 S.L. Middelberg , S. van Rooyen and A.J. Pienaar Factors affecting Southern African students’ success in CIMA examinations pp. 48-67 S. Roos Working in teams: improving the team experience pp. 69-80 L.J. Stainbank South African chartered accountants’ views on and expectations of a career in academia pp. 81-98 L.P. Steenkamp IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general pp. 99-116 H.A. van Wyk and J. Rossouw An investigation into students’ perceptions of accountants pp. 117-132 P.L. Wessels and L.P. Steenkamp
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