Browsing Faculty of Economic and Management Sciences by Author "10127100 - Buys, Pieter Willem"
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The accountancy implications of commodity derivatives: a South African agricultural sector case study
Middelberg, Susanna Levina; Buys, Pieter Willem; Styger, Paul (Taylor & Francis, 2012)Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ... -
Carbon tax implications on corporate social investment in the South African motor vehicle manufacturing industry
Pillay, Suren; 10127100 - Buys, Pieter Willem (Clute Institute, 2013)Carbon excise tax was implemented on all passenger motor vehicles in South Africa as of 1 September 2010. Since its implementation, the impact of carbon tax on the corporate social investment (CSI) initiatives and expenditure ... -
Carbon tax pricing and the social cost of carbon: the case in the South African motor vehicle manufacturing industry
Pillay, Suren; 10127100 - Buys, Pieter Willem (Clute Institute, 2013)Since the implementation of carbon tax on motor vehicles in South Africa during 2010, the pricing of the tax has never been challenged or assessed. The purpose of this study is to gauge the reasonability of the carbon tax ... -
The case of accounting treatment of options in the South African agricultural sector
Buys, Pieter Willem; Middelberg, Susanna Levina; Styger, Paul (Babes-Bolyai University of Cluj Napoca, 2011)The main objective of the study is to investigate the accounting treatment of commodity options in the South African agricultural sector. Option contracts fall within the definition of a derivative as defined by IAS 39. ... -
Climate change: a comparison of market–based instruments from a South African perspective
Pillay, Suren; 10127100 - Buys, Pieter Willem (Clute Institute, 2013)This article aims to consider the relevancy of (i) cap-and-trade schemes and (ii) carbon tax schemes in a developing economy context. Even though both schemes have a common goal of reducing greenhouse gas emissions, they ... -
Commodity derivative transaction comparability: evidence from South Africa
Middelberg, Sanlie L.; 10127100 - Buys, Pieter Willem (Clute Institute, 2012)Financial statements are used by investors and financiers in their investment or financing decisions. The accounting treatment of individual transactions is reflected in the annual financial statements; therefore, similar ... -
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 ... -
A critical consideration of ethical foundations for the accounting profession
Buys, Pieter; Visser, Susan; Oberholzer, Merwe (AOSIS, 2012)When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of ... -
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 ... -
Developing a sustainable balanced scorecard for the oil and gas sector
Nortjé, Chantelle; Middelberg, Sanlie L.; Oberholzer, Merwe; Buys, Pieter W. (LLC “СPС “Business Perspectives”, 2014)The oil and gas sector is one of the key players in the South African economy; however, South Africa is also regarded as the foremost polluter in Africa. The main objective of the study was to develop a sustainable balanced ... -
Developing corporate startegies to enable resilience in the South African information systems and technology industry
Buys, Pieter Willem (Clute Institute, 2012)Globalisation has contributed to many new challenges in the Information Systems and Technology (IS&T) industry, which placed increased pressure on organisational long-term sustainability. Just like their global counterparts, ... -
Die lewensvatbaarheid van boerbokboerdery: 'n vergelykende gevallestudie
Fourie, Wilbrie; Oberholzer, Merwe; Buys, Pieter (University of Johannesburg, 2014)The aim of this study was to design a case study where a number of management accounting evaluation techniques, namely performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk, ... -
Do socially conscious companies provide better financial performance? An exploratory study
Buys, Pieter Willem; Van Rooyen, Surika; Bosman, Pieter (Studia Universitatis Babes-Bolyai, 2009)The 1987 report on “Our Common Future” by the World Commission on Environment and Development gave rise to the concept of sustainable development. However, the question remained as to what exactly is sustainable development? ... -
Doctrinal research as a means to recover normative thinking in accounting
Coetsee, Danie; Buys, Pieter (Studia Universitatis, 2016)The article debates whether legal doctrinal research could be applied in contemporary accounting research to bring back the prescriptive nature of normative research and whether, by applying doctrinal research, a new focus ... -
The essence of an ethical corporate culture in supporting corporate sustainable development efforts
Buys, Pieter (Babes-Bolyai University of Cluj Napoca, 2012)Recent corporate history saw much contrast in ethical behaviour in the global corporate environment. On the one hand Dante’s deadly sin of avarice was running amok, which resulted in spectacular corporate demises. On the ... -
Estimating scale efficiency of platinum-mining companies' environmental performance: a South African perspective
Buys, Pieter Willem; Oberholzer, Merwe; Prinsloo, Toy (Clute Institute for Academic Research, 2011)The purpose of the study is to develop a data envelopment analysis (DEA) model to estimate the relative scale efficiency of platinum-mining companies' environmental performance. South African platinum-mines were used to ... -
Estimating technical and scale efficiency of red meat production: a South African case study
Oberholzer, Merwe; Buys, Pieter W.; Fourie, Wilbrie; Middelberg, Sanlie L (Kamla-Raj Enterprises, 2014)The purpose of the study is to use data from a case study to build a data envelopment analysis (DEA) model to compare the financial performances of South African boer goat with cattle and sheep production, respectively. ... -
Evaluating the credit assessment criteria used by financiers to assess credit applications in Mozambique
Middelberg, Sanlie L.; Buys, Pieter W.; Oberholzer, Merwe (LLC “СPС “Business Perspectives”, 2014)Africa is the ideal location for agricultural investment to address the growing concern of food insecurity worldwide. South African agricultural producers and agricultural financiers are strategically positioned to expand ... -
An evaluation of the co-operative business model within the context of the global reporting initiative
Du Toit, Marné; Buys, Pieter Willem (Clute Institute, 2013)Sustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within the social and physical environment, while simultaneously remaining profitable, ...