Meditari Accountancy Research: Volume 14 Issue 2

Determining the optimal capital structure: a practical contemporary approach

J.H.vH. de Wet

Determining an optimal capital structure for a company is a multi‐facetted problem that has challenged and fascinated academics and practitioners for a long time. This study…

Time perceptions of South African accounting academics

M.J. Nieuwoudt, J.S. Wilcocks, O.V. Kilpert

Research, teaching and service are usually regarded as an academic’s main responsibilities. One of the most hotly debated issues in the international arena is what academics…

Accounting requirements for donor‐imposed restrictions and the restricted funds of not‐for‐profit organisations

J. Rossouw

Not‐for‐profit organisations often experience accounting problems when dealing with the restrictions that donors impose on how the organisations may spend funds. Part of the…

Increasing convergence between the recognition of an intangible asset for financial reporting purposes and strategic management accounting and project management techniques

W. Seyfert, D. Rosenberg, E. Stack

New management techniques such as ‘just‐in‐time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of…

An empirical examination of the value relevance of intellectual capital using the Ohlson (1995) valuation model

G.E. Swartz, N‐P. Swartz, S. Firer

The debate on the determinants of firm value is ongoing; and the increasing gap in the book‐to‐market ratio (Lev & Sougiannis 1999) has yet to be explained in the financial…

Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits

E.R. Venter, M. Stiglingh

According to AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare…

Teaching styles versus learning styles in the accounting sciences in the United Kingdom and South Africa: a comparative analysis

S. Visser, S. McChlery, N. Vreken

Individuals learn in different ways, using several learning styles, but lecturers may not always present information and learning experiences that match students’ learning…

The incorporation of actuarial expertise in overall audit strategies for listed South African long‐term insurers

S.P.J. von Wielligh

As a result of the significant influence of actuaries on policy liabilities and the related earnings in the financial statements of a listed South African long‐term insurer…

The South African business environment in which accountants function and the role of information technology in that environment

P.L. Wessels

South African business organisations operate in an environment that is changing rapidly. One of the key drivers of this change is advances in information technology (IT)…

Transformation in the South African chartered accountancy profession since 2001: a study of the progress and the obstacles black trainee accountants still encounter

A Wiese

The severe shortage of black chartered accountants (CAs) in South Africa highlights the need for equity in the development of future accountants. However, despite the…