Meditari Accountancy Research: Volume 17 Issue 1

Do our children know anything about money? An exploratory study

B. de Clercq

South Africans, like many people worldwide, need to save more and spend less. The question arises why people do not save enough for their retirement and other financial needs. In…

Tax topics a trainee chartered accountant should be taught: a survey of perceptions in and outside public practice

B. Joubert, S. Coetzee, R. Oberholzer

This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training…

The application of management accounting techniques to determine the financial viability of delivery routes in the bread industry: a case study

S.L. Middelberg, S. van Rooyen, A.J. Pienaar

Cost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become…

Factors affecting Southern African students’ success in CIMA examinations

S. Roos

This study explores the factors affecting the results obtained by Southern African students in the professional qualification examinations of the Chartered Institute of Management…

Working in teams: improving the team experience

L.J. Stainbank

IES 3 Professional Skills, issued by the International Federation of Accountants in 2003, lists five essential skills that professional accountants need to acquire: intellectual…

South African chartered accountants’ views on and expectations of a career in academia

L.P. Steenkamp

Black and Coloured chartered accountants (CAs) are under‐represented in Accounting departments at academic institutions in South Africa. It is generally accepted that this is…

IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general

H.A. van Wyk, J. Rossouw

According to generally accepted accounting practice, the objective of financial statements is to provide useful information to the primary user groups of such statements…

An investigation into students’ perceptions of accountants

P.L. Wessels, L.P. Steenkamp

Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes…