South African Journal of Accounting Research, Volume 31, Issue 3 (2017)

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South African Journal of Accounting Research, Volume 31, Issue 3 (2017)

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Articles

Article
Public sector inefficiencies: Are we addressing the root causes?
David Fourie & Wayne Poggenpoel
Pages: 169-180
Published online: 03 Jun 2016
AbstractforPublic sector inefficiencies: Are we addressing the root causes? | Full Text | References | PDF (192.7 KB)
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Article
Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee
E van Wyk & M Terblanche
Pages: 181-192
Published online: 07 Jun 2016
AbstractforSection 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee | Full Text | References | PDF (152.4 KB)
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Article
An analysis of how students construct knowledge in a course with a hierarchical knowledge structure
L Peta Myers
Pages: 193-211
Published online: 25 Jul 2016
AbstractforAn analysis of how students construct knowledge in a course with a hierarchical knowledge structure | Full Text | References | PDF (308.2 KB)
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Article
Premiums and discounts of exchanged-traded funds
Wessel M. Badenhorst
Pages: 212-222
Published online: 29 Jul 2016
AbstractforPremiums and discounts of exchanged-traded funds | Full Text | References | PDF (248.1 KB)
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Article
Towards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach
Merwe Oberholzer, Dawie Mong & Jan van Romburgh
Pages: 223-239
Published online: 25 Jul 2016
AbstractforTowards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach | Full Text | References | PDF (434.3 KB)
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Article
Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations
Warren Maroun
Pages: 240-254
Published online: 13 Aug 2016
AbstractforAccounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations | Full Text | References | PDF (297.6 KB)
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Article
A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act
C Thiart
Pages: 255-268
Published online: 24 Aug 2016
AbstractforA critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act | Full Text | References | PDF (155 KB)
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