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Browsing Accounting by Type "Thesis"
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Janse van Rensburg, Elsie Cecilia
(University of Pretoria, 2022)
This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student ...
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Schmulian, Astrid
(University of Pretoria, 2018)
A competency-based approach to teaching, learning and assessment that focuses on the development of competencies that are essential for success in the accounting profession, has been proposed for accounting education. ...
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De Villiers, Charl Johannes
(University of Pretoria, 2007-01-29)
Please read the abstract on pp342-345 (11summary) of this document
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Gerber, Thinus Cornelius
(University of Pretoria, 2015)
The objective of this thesis is to investigate how the use of ontology technologies, as
utilised in computing, can contribute towards formulating a globally acceptable
Conceptual Framework for Financial Reporting (global ...
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De Klerk, Marna Catharina
(University of Pretoria, 2018)
The study evaluates in a cross-country setting whether corporate social responsibility (CSR) assurance represents a signal of the quality of CSR disclosure to investors. As part of this objective, the study also evaluates ...
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Scheun, Maryke
(University of Pretoria, 2022)
This study provides evidence of the effect of the change in the accounting for loan loss provisions from allowing low levels of professional judgement, to a new standard that permits managerial judgement and discretion in ...
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Myburgh, J.E. (Jean Elizabeth), 1948-
(University of Pretoria, 2007-08-18)
Please read the abstract (Summary) on pp264-265 of this document
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Wolman, Basil Sylvesta
(University of Pretoria, 2010-11-15)
Accountancy education in South Africa has been very controversial during the last few years and this controversy has led to objective self-examination by academics. It is acknowledged that there has been a substantial ...
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Koppeschaar, Zanne Ronelle
(University of Pretoria, 2010-10-25)
AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van ...
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Bezuidenhout, Stefanus Cornelius (Stefan)
(University of Pretoria, 2021)
Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance ...
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Smith, Christelle
(University of Pretoria, 2017)
In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is ...
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Wilcocks, Jolani Suné
(University of Pretoria, 2024-02-08)
This thesis explores the relationship between tax avoidance and accounting conservatism for publicly listed corporate taxpayers, and whether the relationship differs for conditional and unconditional accounting conservatism. ...
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Joynt, Corlia Maria
(University of Pretoria, 2018)
This study provides a thick description of an Accounting bridging
course and it examines the impact of this pre-university course on the academic
performance of students in a first-year introductory Accounting course at ...
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Beukes, Cecilia Johanna
(University of Pretoria, 2007-01-19)
Please read the abstract in the section 00front of this document Copyright 1999, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be ...
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Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(University of Pretoria, 2013)
Since 2007, several studies have been conducted by international and national role players to
establish whether the recent efforts to improve financial reporting have been successful. The
respondents to the surveys used ...