Browsing Faculty of Economic and Management Sciences by Author "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 ... -
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. ... -
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 ... -
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, ... -
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? ... -
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 ... -
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, ... -
The future of accounting's past: a reflection on its contemporary relevance
Coetzee, Francois; Buys, Pieter Willem (Studia Universitatis Babes-bolyai, 2015) -
The impact of human captial development on economic growth
Bosman, Pieter; Buys, Pieter Willem; Du Plessis, Jan Leonard (Studia Universitatis, 2010) -
The impact of XBRL on the financial reporting supply chain: a South African case study
Buys, Pieter Willem (School of Accounting Sciences (NWU), 2008)In recent times there have been major developments in the areas of digitising business information, which can impact the financial reporting supply chain. Such developments include the eXtensible Business Reporting Language ... -
In pursuit of a foundational accountancy philosophy
Buys, Pieter Willem (Buro vir Wetenskaplike Tydskrifte, Potchefstroom, 2008)Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, ... -
Integrated reporting compliance with the global reporting initiative framework: an analysis of the South African Mining Industry
Hindley, Tertia; Buys, Pieter Willem (Clute Institute, 2012)For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSE’s listing requirements). This report is ... -
An investigation of the economic performance of sustainability reporting companies versus non-reporting companies: a South African perspective
Andrikopoulos, Panagiotis; Buys, Pieter Willem; Oberholzer, Merwe (Kamla-Raj Enterprises, 2011)This study explores the potential differences in the economic performances of companies that report on their sustainability information and those companies that do not report thereon. Even though there have been similar ... -
Legitimacy lost: accountancy's predicament
Buys, Pieter Willem (Studia Universitatis Babes-Bolyai, 2011)The objectives and purpose of accounting theory as being promulgated by key global accounting regulators seem to downplay accounting's stewardship function in favour of providing information to specific categories of ... -
Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective
Buys, Pieter Willem (Sabinet, 2011)As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ... -
Perspectives on effective communication of corporate sustainability reporting
Cronje, Christo; Buys, Pieter Willem (Corporate Ownership & Control, 2015)In striving for sustainability, contemporary corporations are faced with a multitude of stakeholders, all vying for their piece of the corporate sustainability pie. In adhering to such diverse demands, the effective ... -
The quest for sustainable firm value
Bezuidenhout, Henri; Bosman, Pieter; Buys, Pieter Willem (Studia Universitatis, 2010) -
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. ...