Section Details


Original Research

 
Issue Title
 
Vol 17, No 1 (2024) Developing illustrative examples for revenue recognition in credit card rewards programmes Abstract   HTML   EPUB   XML   PDF
Sophia M. Brink
 
Vol 17, No 1 (2024) The relationship between sustainability and financial performance of South African companies Abstract   HTML   EPUB   XML   PDF
Inge Delport, Merwe Oberholzer, Surika Van Rooyen
 
Vol 17, No 1 (2024) A cross-country, macro-level investigation into earnings retention during the COVID-19 pandemic Abstract   HTML   EPUB   XML   PDF
Suzette Viviers, Nicolene Wesson
 
Vol 17, No 1 (2024) Tax incentives for funders of small businesses: A fit for crowdfunding? Abstract   HTML   EPUB   XML   PDF
Annelize Oosthuizen, Andries P. Swanepoel
 
Vol 17, No 1 (2024) Internal marketing’s influence on South African long-term insurance: An emerging market view Abstract   HTML   EPUB   XML   PDF
Kathleen M. Storey, Mornay Roberts-Lombard, Isolde Lubbe
 
Vol 17, No 1 (2024) Revisiting the satisfaction–loyalty link in retail banking – An emerging market perspective Abstract   HTML   EPUB   XML   PDF
Daniel J. Petzer, Mornay Roberts-Lombard
 
Vol 17, No 1 (2024) A review of research performed on the approach to the subsequent measurement of goodwill Abstract   HTML   EPUB   XML   PDF
Humnaaz Jhavary, Dusan Ecim, Wayne Van Zijl
 
Vol 17, No 1 (2024) Antecedents of youths who are not in employment, education or training: Micro-level evidence Abstract   HTML   EPUB   XML   PDF
Jacques J.J. de Jongh, Precious Mncayi-Makhanya, Phindile Mdluli-Maziya
 
Vol 17, No 1 (2024) Effects of credit rating changes on corporate capital structure in South Africa Abstract   HTML   EPUB   XML   PDF
Culverwell Bwowa, Marise Mouton, Milan C. De Wet
 
Vol 17, No 1 (2024) Corporate social responsibility, reputation and performance in the Zimbabwe’s mining sector Abstract   HTML   EPUB   XML   PDF
Irvine Langton, Joseph Zuva, Chengedzai Mafini
 
Vol 17, No 1 (2024) Suitability of risk assessment tools used during the portfolio recommendation process Abstract   HTML   EPUB   XML   PDF
Solani Baloyi, Melany Lotter
 
Vol 17, No 1 (2024) Trends in and determinants of South African maize exports in the post-deregulation era Abstract   HTML   EPUB   XML   PDF
Judith M. Geyser, Anmar Pretorius, Alicia Fourie
 
Vol 17, No 1 (2024) Savings and growth nexus in the context of Southern African Customs Union countries Abstract   HTML   EPUB   XML   PDF
Lavisa Tala, Izunna C. Anyikwa, Pierre le Roux
 
Vol 17, No 1 (2024) Relationship between executive remuneration and performance of South African mining companies Abstract   HTML   EPUB   XML   PDF
Tando O. Siwendu, Matthys J. Swanepoel, Olive Stumke
 
Vol 17, No 1 (2024) Obstacles encountered by tax practitioners Abstract   HTML   EPUB   XML   PDF
Mphagahlele O. Ndlovu, Daniel P. Schutte
 
Vol 16, No 1 (2023) Enhancing the criteria for financial assistance to state-owned companies Abstract   HTML   EPUB   XML   PDF
Precious T. Ngobeni, Leon Barnard, Mosie C.C. Molate
 
Vol 16, No 1 (2023) Factors affecting the adoption of activity-based costing in a South African state university Abstract   HTML   EPUB   XML   PDF
Annah Kudanga, Zwelihle W. Nzuza, Lesley J. Stainbank
 
Vol 16, No 1 (2023) Active ownership reporting among South African asset managers, and why it matters Abstract   HTML   EPUB   XML   PDF
George F. Nel, Johan P. Steyn, Anria Van Zyl
 
Vol 16, No 1 (2023) CFP® professionals’ perceptions of establishing client relationships in a South African context Abstract   HTML   EPUB   XML   PDF
Jasmine Kinsman, Chantal Rootman, Xolile Antoni
 
Vol 16, No 1 (2023) Regulation and valuation of non-International Financial Reporting Standards disclosures Abstract   HTML   EPUB   XML   PDF
Sadhir Issirinarain, Michael Adelowotan, Marybeth Rouse
 
Vol 16, No 1 (2023) Analysing the impact of COVID-19 on the digital strategies of South African retailers Abstract   HTML   EPUB   XML   PDF
Faith Shenjere, Susanna L. Middelberg
 
Vol 16, No 1 (2023) Determinants of South African agricultural exports to African markets Abstract   HTML   EPUB   XML   PDF
Thembalethu M. Seti
 
Vol 16, No 1 (2023) The value relevance of EBITDA and book values: Evidence from the Johannesburg Stock Exchange Abstract   HTML   EPUB   XML   PDF
Ronald Nhleko, Daniel P. Schutte, Merwe Oberholzer
 
Vol 16, No 1 (2023) Factors that motivate millennial accountancy professionals in industry to become academics Abstract   HTML   EPUB   XML   PDF
Christi Leonard, Jaco Moolman, Christina C. Shuttleworth
 
Vol 16, No 1 (2023) Demystifying the use of corporate social responsibility terminology in the investment context Abstract   HTML   EPUB   XML   ONLINE APP   PDF
Kara Nel, Pierre D. Erasmus, Nadia Mans-Kemp
 
Vol 16, No 1 (2023) Day labouring in Southern Africa after the global economic and financial crisis: The case of Pretoria and Windhoek Abstract   HTML   EPUB   XML   PDF
Anthonie M. van Wyk, Phillip F. Blaauw, Catherina Schenck
 
Vol 16, No 1 (2023) Living annuity satisfaction Abstract   HTML   EPUB   XML   PDF
Jeannie de Villiers-Strijdom, Niel Krige
 
Vol 16, No 1 (2023) Do fiscal deficits influence private savings in South Africa? An empirical note Abstract   HTML   EPUB   XML   PDF
Juniours Marire
 
Vol 16, No 1 (2023) Do South Africa’s e-commerce VAT rules measure up to international trends and OECD guidelines? Abstract   HTML   EPUB   XML   PDF
Alexandra Loffstadt, Jane Ndlovu, Misha Padia
 
Vol 16, No 1 (2023) Inflation dynamics in South Africa: The role of public debt Abstract   HTML   EPUB   XML   PDF
Sinethemba D. Sangweni, Harold Ngalawa
 
Vol 15, No 1 (2022) Impact of industrialisation on economic growth in Nigeria Abstract   HTML   EPUB   XML   PDF
Oyebanji J. Ibitoye, Aderounmu A. Ogunoye, Ewert P.J. Kleynhans
 
Vol 15, No 1 (2022) Targeting untapped intra-regional trade opportunities for trade integration in Africa Abstract   HTML   EPUB   XML   PDF
Lorainne Ferreira, Ermie Steenkamp, Riaan Rossouw
 
Vol 15, No 1 (2022) Agricultural trade credit: Evidence from smallholder primary producers in Ghana Abstract   HTML   EPUB   XML   PDF
Stanley Kojo Dary
 
Vol 15, No 1 (2022) Volatility spillovers in equity and foreign exchange markets: Evidence from emerging economies Abstract   HTML   EPUB   XML   PDF
Tsepiso Nyopa, Sibanisezwe A. Khumalo
 
Vol 15, No 1 (2022) The determinant of African banks’ capital structure: Basel III Accord or bank-specific factors? Abstract   HTML   EPUB   XML   PDF
Ayodeji M. Obadire, Vusani Moyo, Ntungufhadzeni F. Munzhelele
 
Vol 15, No 1 (2022) Assessing the nature of corporate environmental responsibility in Zimbabwe’s gold mining sector Abstract   HTML   EPUB   XML   PDF
Loveness Nyikahadzoi, Ronnie Lotriet, Anet Smit
 
Vol 15, No 1 (2022) Mainstreaming environmental, social and governance integration in investment practices in South Africa: A proposed framework Abstract   HTML   EPUB   XML   PDF
Francis Marais, Cornelis T. van der Lugt, Nadia Mans-Kemp
 
Vol 15, No 1 (2022) A qualitative exploration of the bidding processes used in business rescue Abstract   HTML   EPUB   XML   PDF
Shaneen Conradie, Christiaan Lamprecht
 
Vol 15, No 1 (2022) Determinants of choice between equity issuance, equity repurchase and debt issuance of South African companies listed on the Johannesburg Stock Exchange Abstract   HTML   EPUB   XML   PDF
Mpinda F. Mvita, Leon M. Brummer, John H. Hall
 
Vol 15, No 1 (2022) Implications of fiscal policy on household consumption in Kenya: A nonlinear auto-regressive distributed lag approach Abstract   HTML   EPUB   XML   PDF
Naomy N. Muindi, Sophia Z.E. Mukorera
 
Vol 15, No 1 (2022) Ports regulation in South Africa: An equitable tax rate approach Abstract   HTML   EPUB   XML   PDF
Mahesh Fakir, Mihalis G. Chasomeris
 
Vol 15, No 1 (2022) The global financial crisis and the speed of capital structure adjustment: Evidence from South Africa Abstract   HTML   EPUB   XML   PDF
Vusani Moyo, Demetris Markou
 
Vol 15, No 1 (2022) Integrated reporting: A cross-cutting theoretical view on its use and value Abstract   HTML   EPUB   XML   PDF
Cornelis T. van der Lugt, Nadia Mans-Kemp
 
Vol 15, No 1 (2022) Environmental, social and governance-efficient frontiers in an emerging market milieu Abstract   HTML   EPUB   XML   PDF
Francesca Bell, Gary van Vuuren
 
Vol 15, No 1 (2022) Investigating the relationship between financial inclusion and financial health in South Africa Abstract   HTML   EPUB   XML   PDF
Njabulo Ndaba, Johannes Sheefeni, Derek Yu
 
Vol 15, No 1 (2022) Industry and geographic dynamics of employee productivity levels for different major job code and age categories in the South African workplace Abstract   HTML   EPUB   XML   PDF
Gerhardus van Zyl
 
Vol 15, No 1 (2022) Debt relief: Tax inconvenience for companies already in financial distress Abstract   HTML   EPUB   XML   PDF
Muneer E. Hassan, Riaan Wessels
 
Vol 15, No 1 (2022) Use of management accounting practices and factors affecting its use: A survey of small and medium-sized enterprises in Durban Abstract   HTML   EPUB   XML   PDF
Sicelo Cele, Celani J. Nyide, Lesley J. Stainbank
 
Vol 15, No 1 (2022) Relationship between fiscal deficits and unemployment in South Africa Abstract   HTML   EPUB   XML   PDF
Juniours Marire
 
Vol 15, No 1 (2022) Is growth in the South African economy profit-led or wage-led? Abstract   HTML   EPUB   XML   PDF
Mzwanele Ntshwanti
 
Vol 15, No 1 (2022) The influence of demographic variables on financial record-keeping in small- and medium-sized enterprises in the South African informal sector Abstract   HTML   EPUB   XML   PDF
Petronella Jonck, Lilian Nwosu
 
Vol 14, No 1 (2021) Should Uber drivers be considered employees for South African income tax purposes? Abstract   HTML   EPUB   XML   PDF
Mariam Hussein, Shaun Parsons, Riyaan Mabutha, Magdel Zietsman
 
Vol 14, No 1 (2021) Threshold capital structure and predictors of choice between distribution strategies Abstract   HTML   EPUB   XML   PDF
Mpinda F. Mvita, Leon M. Brummer, Hendrik P. Wolmarans
 
Vol 14, No 1 (2021) Anticipation and adaptation of subjective well-being to marriage in South Africa Abstract   HTML   EPUB   XML   PDF
Marinda Pretorius, Mduduzi E. Biyase, Bianca Fisher
 
Vol 14, No 1 (2021) The influence of transaction cost variables on e-buyer satisfaction and loyalty: An e-business-to-consumer retailer context Abstract   HTML   EPUB   XML   PDF
Christine F. De Meyer-Heydenrych, Ilse Struweg
 
Vol 14, No 1 (2021) Effects of integrated reporting on the cost of capital and analysts’ forecasts errors: A study of Johannesburg Stock Exchange listed mining firms Abstract   HTML   EPUB   XML   PDF
Bhekisisa N. Ngcobo, Mabutho Sibanda
 
Vol 14, No 1 (2021) The effect of perceptions of corporate identity and corporate social responsibility practices on investment intention Abstract   HTML   EPUB   XML   PDF
Kara Nel, Pierre D. Erasmus, Nadia Mans-Kemp
 
Vol 14, No 1 (2021) Transparency report disclosure practices of large- and medium-sized audit firms in South Africa Abstract   HTML   EPUB   XML   PDF
Rozanne J. Smith, Ben Marx
 
Vol 14, No 1 (2021) Do corporate attributes drive integrated reporting amongst listed companies in Nigeria? Abstract   HTML   EPUB   XML   PDF
Michael O. Adelowotan, Ini E. Udofia
 
Vol 14, No 1 (2021) Financial inclusion, bank competition and economic growth in Africa Abstract   HTML   EPUB   XML   PDF
Tough Chinoda, Tafirei Mashamba
 
Vol 14, No 1 (2021) Corporate life cycle and dividend payout: A panel data analysis of companies in an emerging market Abstract   HTML   EPUB   XML   PDF
Ntungufhadzeni F. Munzhelele, Hendrik Wolmarans, John Hall
 
Vol 14, No 1 (2021) Special purpose acquisition companies as a vehicle for providing venture capital to small and medium size enterprise Abstract   HTML   EPUB   XML   PDF
Ben Marx, Ahmed Mohammadali Haji, Ilse Botha, Boniswa Madikizela, Thabiso Madiba
 
Vol 14, No 1 (2021) Mobile money and regional financial integration: Evidence from sub-Saharan Africa Abstract   HTML   EPUB   XML   PDF
Jonathan Tembo, Chioma Okoro
 
Vol 14, No 1 (2021) Firm’s value sustainability via accounting ratios: The case of Nigerian listed firms Abstract   HTML   EPUB   XML   PDF
Kola B. Ajeigbe, Thys Swanepoel, Heleen Janse van Vuuren
 
Vol 14, No 1 (2021) Understanding the drivers of financial inclusion in South Africa Abstract   HTML   EPUB   XML   PDF
David Mhlanga, Steven H. Dunga, Tankiso Moloi
 
Vol 14, No 1 (2021) The impact of employee remuneration inequalities on employee productivity in the South African workplace Abstract   HTML   EPUB   XML   PDF
Gerhardus van Zyl
 
Vol 14, No 1 (2021) Economic complexity to boost the selected sub-Saharan African economies Abstract   HTML   EPUB   XML   PDF
Thobeka Ncanywa, Itumeleng P. Mongale, Ombeswa Ralarala, Thabiso E. Letsoalo, Brian S. Molele
 
Vol 14, No 1 (2021) An empirical study into the informal sector: The link between entrepreneurial activity and firm performance Abstract   HTML   EPUB   XML   PDF
Tinashe Napwanya, Willie T. Chinyamurindi
 
Vol 14, No 1 (2021) Determinants of foreign direct investment in the Zimbabwean Mining Sector Abstract   HTML   EPUB   XML   PDF
Sanderson Abel, Julius Mukarati, Courage Mutonhori, Pierre le Roux
 
Vol 14, No 1 (2021) Analysing the criteria of private equity investment in South Africa Abstract   HTML   EPUB   XML   PDF
Albertus Hamman, Ines Nel, Merwe Oberholzer
 
Vol 14, No 1 (2021) Remote night-time lights sensing: Investigation and econometric application Abstract   HTML   EPUB   XML   PDF
Clive E. Coetzee, Ewert P.J. Kleynhans
 
Vol 14, No 1 (2021) Examining the cointegrating relationship between financial intermediation and poverty in a selected panel of developing countries Abstract   HTML   EPUB   XML   PDF
Margaret R. Magwedere, Joseph Chisasa, Godfrey Marozva
 
Vol 14, No 1 (2021) Perceived pervasive skills acquired through educational games in an accounting undergraduate degree Abstract   HTML   EPUB   XML   PDF
Marelize Malan, Vanessa van Dyk
 
Vol 14, No 1 (2021) An application of behavioural finance in banking: The Discovery Bank case Abstract   HTML   EPUB   XML   PDF
Liam Hyland, Avani Sebastian, Yudhvir Seetharam
 
Vol 14, No 1 (2021) Factors affecting labour absorption in South Africa Abstract   HTML   EPUB   XML   PDF
Precious Mncayi, Kabelo Shuping
 
Vol 14, No 1 (2021) Alignment of executive long-term remuneration and company key performance indicators: An exploratory study Abstract   HTML   EPUB   XML   PDF
Lize-Mari van Wyk, Nicolene Wesson
 
Vol 14, No 1 (2021) Impact of tangible book value and operating earnings on firm value variants in South Africa Abstract   HTML   EPUB   XML   PDF
Atanas Sixpence, Olufemi P. Adeyeye, Rajendra Rajaram
 
Vol 14, No 1 (2021) Viewing ‘open strategy’ as a viable approach to the management of strategy Abstract   HTML   EPUB   XML   PDF
Geoff A. Goldman, Jonathan Kruger
 
Vol 14, No 1 (2021) Black tax: An international exploratory study in the South African context Abstract   HTML   EPUB   XML   PDF
Riley Carpenter, Malilimalo Phaswana
 
Vol 14, No 1 (2021) Economic empowerment of women in the informal African craft industry: The case of Tembisa Abstract   HTML   EPUB   XML   PDF
Louisa D. Jokia, Elana Swanepoel, Marius Venter
 
Vol 13, No 1 (2020) Risk aversion, path dependency and financial economic decision-making in low-income communities: Experimental evidence from South Africa Abstract   HTML   EPUB   XML   PDF
Syden Mishi, Robert Mwanyapedza, Florence Katsande, Zintle Sikhunyana
 
Vol 13, No 1 (2020) Portfolio performance under tracking error and asset weight constraints Abstract   HTML   EPUB   XML   PDF
Michael H. Daly, Gary van Vuuren
 
Vol 13, No 1 (2020) An examination of the impact of COVID-19 on the financial markets and how this directs investment into the market for fine art Abstract   HTML   EPUB   XML   PDF
Peter W. Baur
 
Vol 13, No 1 (2020) The performance of morally questionable shares in South Africa (2004–2019) Abstract   HTML   EPUB   XML   PDF
Johannes P. Steyn, Suzette Viviers
 
Vol 13, No 1 (2020) Integrated reporting education and hegemonic domination Abstract   HTML   EPUB   XML   PDF
Karin Barac, Pieter Conradie, Rene L. de Klerk
 
Vol 13, No 1 (2020) Impacting accounting education using integrated information and communication technologies Abstract   HTML   EPUB   XML   PDF
Nazreen Dasoo, Marina Bornman, Raymond J. Rhodes
 
Vol 13, No 1 (2020) The use of graphs as an impression management tool in the annual integrated reports of South African listed entities Abstract   HTML   EPUB   XML   PDF
Zakiyyah Varachia, Yaeesh Yasseen
 
Vol 13, No 1 (2020) Electioneering activities and their impact on the Ghana Stock Exchange Abstract   HTML   EPUB   XML   PDF
Akyene Tetteh, Jeron K. Arthur
 
Vol 13, No 1 (2020) Modelling short-run and long-run predictors of foreign portfolio investment volatility in low-income Southern African Development Community countries Abstract   HTML   EPUB   XML   PDF
Kuziva Mamvura, Mabutho Sibanda
 
Vol 13, No 1 (2020) The link between environmental, social and corporate governance disclosure and the cost of capital in South Africa Abstract   HTML   EPUB   XML   PDF
Ruth Johnson
 
Vol 13, No 1 (2020) Small, micro and medium enterprises financing: Costs and benefits of lending technologies in the Eastern Cape province of South Africa Abstract   HTML   EPUB   XML   PDF
Edson Mbedzi, Munacinga Simatele
 
Vol 13, No 1 (2020) Mobile phone banking: A comparative analysis of e-service quality and customer loyalty of banking applications and Unstructured Supplementary Service Data services Abstract   HTML   EPUB   XML   PDF
Darlington Chigori, Kim Viljoen, Mari Ford, Liezel Cilliers
 
Vol 13, No 1 (2020) The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies Abstract   HTML   EPUB   XML   PDF
Mattheus T. Mey, Christiaan Lamprecht
 
Vol 13, No 1 (2020) International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners Abstract   HTML   EPUB   XML   PDF
Waheeda Mohamed, Yaeesh Yasseen, Naledi Nkhi
 
Vol 13, No 1 (2020) Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa Abstract   HTML   EPUB   XML   PDF
Mziwendoda C. Madwe, Lesley J. Stainbank, Paul Green
 
Vol 13, No 1 (2020) The impact of new production technology on employee productivity in the South African workplace Abstract   HTML   EPUB   XML   PDF
Gerhardus van Zyl
 
Vol 13, No 1 (2020) Modelling exchange rate pass-through: A model of oil prices and asymmetric exchange rate fluctuations Abstract   HTML   EPUB   XML   PDF
Ojo J. Adelakun, Harold Ngalawa
 
Vol 13, No 1 (2020) The role of oil prices in Philips curve modelling and forecasting of inflation Abstract   HTML   EPUB   XML   PDF
Ojo J. Adelakun, Harold Ngalawa
 
Vol 13, No 1 (2020) Corporate environmental disclosure in the integrated reporting regime: The case of listed mining companies in South Africa Abstract   HTML   EPUB   XML   PDF
Oluwamayowa O. Iredele, Tankiso Moloi
 
Vol 13, No 1 (2020) Context-specific indicators to guide the judgement of a going concern for a company in business rescue Abstract   HTML   EPUB   XML   PDF
Christiaan Lamprecht, Hendrik A. van Wyk
 
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