Browsing Faculty of Economic and Management Sciences by Author "12617806 - Schutte, Daniel Petrus"
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A consideration of IFRS education and acceptance from culturally diverse backgrounds: a South African perspective
Buys, Pieter Willem; Schutte, Daniel Petrus (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 ... -
A critical analysis of the contents of the IFRS for SMEs: a South African perspective
Buys, Pieter Willem; Schutte, Daniel Petrus (Sabinet, 2011)The IFRS for SMEs was developed to address the reporting needs of SMEs worldwide. SMEs however do not necessarily have a global focus. Furthermore, SMEs from different parts of the world are exposed to different conditions ... -
Cultural considerations and the implementation of IFRS: a focus on small and medium entities
Buys, Pieter Willem; Schutte, Daniel Petrus (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 ... -
Marketing mix: It's role in customer satisfaction in the South African banking retailing
Ateba, Benedict Belobo; Maredza, Andrew; Ohei, Kenneth; Deka, Primrose; Schutte, Danie (Business Perspectives Publishing Company, 2015)Most South African banks find it difficult or lack the flexibility in adapting to the changing needs of their customers brought by the global financial crisis. This leaves most customers' unsatisfied and possible loss of ... -
Marketing mix: it’s role in customer satisfaction in the South African banking retailing
Ateba, Benedict Belobo; Maredza, Andrew; Ohei, Kenneth; Deka, Primrose; Schutte, Danie (Business Perspectives, 2015)Most South African banks find it difficult or lack the flexibility in adapting to the changing needs of their customers brought by the global financial crisis. This leaves most customers’ unsatisfied and possible loss of ... -
Ochberg v CIR: No “benefit” to the benefactor
Coetzee, K.; Van der Zwan, P.; Schutte, D.; Van Dyk, H.; Stack, E.M. (University of South Africa (UNISA), 2015)This article analyses the South African case of Ochberg v CIR, which dealt with the question whether shares issued by a company to Ochberg, who was, for all intents and purposes, the sole shareholder, in consideration for ... -
Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS
Buys, Pieter Willem; Schutte, Danie; Andrikopoulos, Panagiotis (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. ...