Browsing Masters Degrees (Accounting) by Title
Now showing items 1-20 of 64
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A survey of South African registered Accountants' and Auditors' attitudes towards differential corporate reporting.
(2004)The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all ... -
Accounting and finance professionals’ perception on the current state of the accountancy profession in South Africa.
(2022)Background: Accountants, auditors, and other finance professionals have traditionally been well respected and held in high regard by the public. They are regarded as financial reporting overseers because they are responsible ... -
The accounting firms' managers' and trainees' perceptions of Chartered Accountancy Profession Charter in KwaZulu-Natal, South Africa.
(2019)The aim of B-BBEE initiatives in the CA Sector is therefore to significantly increase the number of Black People who manage, own and control enterprises in the sector as well as to contribute to decreases in income ... -
Adoption of Islamic banking amongst Muslim accountants and lawyers in KwaZulu-Natal.
(2018)Sub-Saharan Africa accounts for less than 2% of total Islamic Banking assets despite its 500 million Muslim population. As a consequence of low adoption in Africa, particularly in South Africa, there is a need to navigate ... -
Analysing the need for financial literacy in micro-enterprises in the City of uMhlathuze, KwaZulu-Natal.
(2021)Small, Medium and Micro-Enterprises (SMMEs) have a fundamental role to play in the South African Government’s National Development Plan. Jobs created by this sector are expected to alleviate poverty and drive economic ... -
An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
(2002)The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure. -
An analysis of the performance of residential property investments in South Africa.
(2021)Abstract available in PDF. -
An analysis of the South African Revenue Services' recognition of unmarried partners as spouses.
(2002)The focus of this study is on the criteria and processes used by the South African Revenue Services (SARS) in recognising spouses in permanent, unmarried unions. In theoretically positioning this focus, four possible ... -
An analysis of transfer pricing theory and an investigation into the domestic transfer pricing practices of large listed South African industrial companies.
(1997)An analysis of transfer pricing theory reveals that there are three main objectives of a transfer pricing system: the attainment of goal congruence, the facilitation of fair divisional performance evaluation and the promotion ... -
The approach by our courts of the apportionment of expenditure in terms of section 11(a) read with section 23(g) of the Income Tax Act no. 58 of 1962.
(2004)The primary aim of a dissertation is to try to discover information that could assist in solving a particular problem at hand. The object of this dissertation is to determine the approach by ... -
The arbitrage pricing theory in South Africa : an empirical study of the effect of pre-specified risk factors on share prices on the Johannesburg Stock Exchange.
(1993)This study tests the Arbitrage Pricing Theory on the Johannesburg stock Exchange (JSE). Following the McElroy and Burmeister (1988) approach of pre-specifying a factor structure to be tested, a possible set of factors ... -
A comparative analysis of Islamic and conventional fund performance on the Johannesburg Stock Exchange.
(2021)The study comparatively evaluated the performance of Islamic and Conventional funds vis-à-vis selected market benchmark indices. This was carried out by the creation of both Islamic and Conventional portfolios based on ... -
A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test.
(1999)The aim of this technical report is to provide a detailed and critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of ... -
Determination of the taxable income of certain persons from international transactions : transfer pricing.
(2004)Many intra-firm transactions are non-market transactions and therefore lack a market determined price. A transfer price is the price assigned to such nonmarket intra-firm transfers. Transfer prices are especially important ... -
Developing an environmental management accounting framework for the waste management sustainability of municipalities in Gauteng.
(2022)Municipalities through local government play a significant role of solid waste management, among other roles. This is important to avoid emergence of negative waste-related environmental impacts. However, this is true ... -
The entrepreneurial intention (EI) of the bachelor of commerce accounting students at the University of KwaZulu-Natal (UKZN).
(2019)The South African labour market is struggling to create job opportunities for citizens and it is hard to counteract unemployment with relevant skills demanded by various industries. The unemployment rate was 25% in 2015; ...