Meditari Accountancy Research: Volume 18 Issue 1

The role of accounting theory in the development of accounting principles

D. Coetsee

Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a theory, the question arises whether sufficient accounting…

Audit committee responsibilities vis‐á‐vis internal audit: how well do Top 40 FTSE/JSElisted companies shape up?

B. Marx, T. Voogt

Effectively functioning audit committees have proven to fulfil a vital role in strengthening the role of internal audit. This article presents the results of a literature review…

Factors that could influence the ethical behaviour of tax professionals

S.G. Nienaber

In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’…

Effective integration of SMS communication into a distance education accounting module

A.A. van Rooyen

The University of South Africa (Unisa), as a distance education institution, is continuously challenged to lessen the negative impact distance has on students’ learning. The…

Tax incentives for biodiversity conservation in the Western Cape

E. van Wyk

Biodiversity conservation tax incentives were inserted into the Income Tax Act 58 of 1962 in terms of the Revenue Laws Amendment Act 60 of 2008 and are now contained in section…

An exploratory study of the focus areas of South African Top 40 company CFOs

T. Voogt

The roles and responsibilities of the chief financial officer (hereafter CFO) have evolved dramatically over the past 10 years. This article explores this evolution from a South…