In their traditional role as ‘bean-counters’, ‘scorekeepers’ and ‘controllers’, management accountants were frequently excluded from operational decision-making. Criticism by operational managers about management accountants’ ...

Dividend payout decisions remain one of the key functional areas in corporate finance, as it involves the means by which shareholders receive returns on their investments. For many decades, the academic debate on payout ...

This study was necessitated by the fact that, thus far, no prior research on the influence of behavioural aspects on the decision-making framework of listed property fund managers had been undertaken in the South African ...

This study investigates the causal relationships, both long run and short run between the Industrial Index 25 and some macroeconomic variables in South Africa. Quarterly data from all the variables was collected from 1995 ...

The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill ...