Meditari Accountancy Research: Volume 14 Issue 1

Tax compliance obstacles encountered by small and medium enterprises in South Africa

W. Abrie, E. Doussy

It is internationally acknowledged that small and medium enterprises (SMEs) play a vital role in enhancing a country’s economic growth and in creating jobs. It is therefore in the…

Digitised products: how compliant is South African value‐added tax?

R.D. de Swardt, R. Oberholzer

E‐commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications…

Corruption and fraud: any lessons for the auditor?

H. Labuschagne, G. Els

The Prevention and Combating of Corrupt Activities Act, Act 12 of 2004, was instituted to curb corrupt activities. It imposes a duty on people in positions of authority to report…

The unit trust industry in South Africa from 1965 to June 2005: are investors better off?

M.C. Meyer‐Pretorius, H.P. Wolmarans

The vast global unit trust/mutual fund industry was worth more than $16 trillion by the end of June 2005. Over time, investors’ interests seem to have shifted from individual…

The usefulness of corporate annual reports in South Africa: perceptions of preparers and users

L. Stainbank, C. Peebles

This article investigates the sources of financial information used for decisions regarding the buying, holding and selling of ordinary shares. The results of this…

Die inkomste‐ en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom: ’n kritiese beskouing

L. van Schalkwyk, H.D. Isaacs

Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common business vehicles in the South African economy. Nevertheless…

Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework: a comparison

E.R. Venter, M. Stiglingh

South African companies have, in the past, not recognised an asset for unused Secondary Tax on Companies (“STC”) credits. AC 501, Accounting for “Secondary Tax on Companies…

A commentary on the global position of South African Accounting research

A West

The South African designation of Chartered Accountant is comparable to similar designations in most developed countries. However, the research outputs of Accountancy academics in…