Browsing Research Output by Subject "Accounting"
Now showing items 1-7 of 7
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A consideration of IFRS education and acceptance from culturally diverse backgrounds: a South African perspective
(Clute Institute for Academic Research, 2011)Accountancy's double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the ... -
Cultural considerations and the implementation of IFRS: a focus on small and medium entities
(Kamla-Raj Enterprises, 2011)Research revealed that inconsistent accounting practices are often attributable to environmental factors of which cultural differences appear to be the most significant. Prior research considered cultural dimensions in ... -
The impact of carbon tax on financial and sustainability reporting in South Africa: the case of motor cehicle manufactures
(Clute Institute, 2014-07)Sustainability reporting in South Africa has emerged strongly in the last decade with evidence suggesting that corporate social responsibility assurance prevalence is growing among the top 100 publicly-listed companies. ... -
Philosophical paradigms and other underpinnings of the qualitative and quantitative research methods: an accounting education perspective
(Kamla Raj Enterprises, 2015)The methods followed in educating society, together with the phenomena shaping them in the process, is a major area for research, specifically in the field of accounting education. The main purpose of this paper is to ... -
A reflection on historical biblical principles in support of ethical stewardship
(Universitatis Babes-Bolyai, 2013)Recent corporate history illustrates that, although accounting is acknowledged as the language of the contemporary business environment, it is not merely a detached technical activity, but rather a battlefield of diverse ... -
A theoretical approach to the experience of diversity management: mead revisited
(Kamla-Raj Enterprises, 2011)The growing importance of managing workplace diversity necessitates investigating leadership style as a component of diversity management experience. The article described the interactionist viewpoint as an underpinning ... -
Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS
(Clute Institute, 2012)In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. ...