Meditari Accountancy Research: Volume 15 Issue 2

The design and implementation of Activity Based Costing (ABC): a South African survey

K. Sartorius, C. Eitzen, P. Kamala

Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in South Africa is limited. This article creates a better…

South African students’ perceptions of the usefulness of an audit simulation

L.P. Steenkamp, R.J. Rudman

The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional…

Identifying South African listed companies involved in overtrading

B.W. Steyn‐Bruwer, W.D. Hamman

This study investigates overtrading, which is the result of an expansion rate that is too high in relation to a particular business’s structure. It often results in cash flow…

Is the transformation of public sector financial reporting in South Africa’s provincial governments on track?

H.A. van Wyk

The purpose of this article is to assess the state of financial reporting in provincial government departments in South Africa. One of the obstacles in transforming financial…

A procurement fraud risk management model

A.C. Venter

The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise and the internal auditor to address procurement fraud risks…

Application of the value chain concept in the audit of policy liabilities and the related earnings of listed South African long‐term insurers

S.P.J. von Wielligh

Gaining an understanding of the business and accounting processes of the insurers concerned is a key element of the complex, high‐risk external audits1 of listed South African…

The ability of students to convert their knowledge of IT concepts into IT competencies

P.L. Wessels, L.P. Steenkamp

The current syllabus (programme of education) prescribed by the South African Institute of Chartered Accountants (SAICA) emphasises that it is important for students to acquire…

A three‐sector comparative study of the impact of taxation on small and medium enterprises

J.M.P. Venter, 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 important…