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1

Schulz-Herzenberg, Collette. Financial disclosure requirements in South Africa 2004-2008. Institute for Security Studies, 2009.

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2

Africa, Statistics South. Social accounting matrix: Labour accounts for South Africa. Statistics South Africa, 2005.

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Africa, Statistics South. Social accounting matrix: Labour accounts for South Africa. Statistics South Africa, 2005.

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4

Anti-corruption manual for South Africa: An introduction. Vuvuzela Project Management, 2013.

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5

Africa, Statistics South. National accounts: Mineral accounts for South Africa. Statistics South Africa, 2012.

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6

Roos, Shelley-Anne. Principles of management accounting: A South African perspective. 2nd ed. Oxford University Press, 2011.

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7

Principles of management accounting: A South African perspective. Oxford University Press Southern Africa, 2008.

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8

Africa, Statistics South. Natural resource accounts: Mineral accounts for South Africa. Statistics South Africa, 2011.

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9

Africa, Statistics South. Natural resource accounts: Mineral accounts for South Africa. Statistics South Africa, 2011.

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10

Middle, East and North Africa Regional Corporate Governance Forum (2nd 2004 Beirut Lebanon). Corporate governance in MENA countries: Improving transparency and disclosure : the second Middle East and North Africa Regional Corporate Governance Forum, Beirut, June 3-5, 2004. Lebanese Transparency Association, 2004.

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11

Deininger, Klaus W. Can there be growth with equity: An initial assessment of land reform in South Africa. World Bank, Development Research Group, Rural Development, 2000.

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12

A, Bagchi, and National Institute of Public Finance and Policy (India), eds. Fiscal decentralisation and gender responsive budgeting in South Africa: An appraisal. National Institute of Public Finance and Policy, 2007.

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13

Africa, South. Local Government: Municipal Finance Management Act 56 of 2003 & regulations. Edited by Juta Law (Firm). Juta Law, 2011.

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14

Africa, South. Public Finance Management Act, 1 of 1999 & regulations. 4th ed. Edited by Juta Law (Firm). Juta Law, 2009.

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15

Africa, South. Public Finance Management Act, 1 of 1999 & regulations. 7th ed. Edited by Juta Law (Firm). Juta Law, 2011.

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16

Africa, South. Public Finance Management Act, 1 of 1999 & regulations. 6th ed. Edited by Juta Law (Firm). Juta Law, 2011.

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17

Braxton, Gloria J. Gender budgeting as a tool for poverty reduction: Concepts practices and capacity implications : the case of South Africa. African Capacity Building Foundation, 2007.

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18

Landman, Willem A. Corporate ethics indicator: Report on the Business Ethics South Africa (BESA) Survey conducted by EthicSA in 2002. EthicSA, 2003.

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19

Commission, South African Law. Simplification of criminal procedure: A more inquisitorial approach to criminal procedure, police questioning, defence disclosure, the role of judicial officers and judicial management of trials. The Commission, 2001.

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20

van Seventer, Dirk, Faaiqa Hartley, Sherwin Gabriel, and Rob Davies. A 2012 Social Accounting Matrix (SAM) for South Africa. UNU-WIDER, 2016. http://dx.doi.org/10.35188/unu-wider/2016/069-0.

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21

Wood, Nick, and Owen Skae. Principles of Management Accounting: The Question Book. Oxford University Press, South Africa, 2013.

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22

Villiers, Charl De. Green reporting in South Africa (Research report of the Department of Accounting). 3rd ed. Dept. of Accounting, University of Pretoria, 1997.

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23

(Contributor), Jaap Arntzen, Jackie Crafford (Contributor), and Eric Mungatana (Contributor), eds. The Economics of Water Management in South Africa: An Environmental Accounting Approach. Not Avail, 2007.

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24

Macdonald, Robert. Management education in the new South Africa: Teaching accounting in a diverse environment. University of Cape Town, 1997.

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25

Cost Recovery and the Crisis of Service Delivery in South Africa. Zed Books, 2003.

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26

Pape, J., and D. Mcdonald. Cost Recovery and the Crisis of Service Delivery in South Africa. HSRC Press, 2003.

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27

(Editor), David A. McDonald, and John Pape (Editor), eds. Cost Recovery and the Crisis of Service Delivery in South Africa. Zed Books, 2003.

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28

1964-, McDonald David A., and Pape John, eds. Cost recovery and the crisis of service delivery in South Africa. Zed Books, 2002.

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29

A, McDonald David, and Pape John, eds. Cost recovery and the crisis of service delivery in South Africa. Zed Books, 2002.

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30

von Holdt, Karl. Reading Bourdieu in South Africa. Edited by Thomas Medvetz and Jeffrey J. Sallaz. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780199357192.013.5.

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Pierre Bourdieu is the quintessential theorist of domination and social order. South Africa presents an exemplar from the Global South—fractured, contested, disputative, disorderly, violent. This chapter examines Bourdieu’s concepts of order through the jagged realities of South African society, at the same time exploring South African society through the conceptual lenses provided by Bourdieu, and in the process rethinking both. The author uses this double reflection to rethink Bourdieu from a Southern perspective, recovering a potent passage from Bourdieu regarding the “margin of freedom” from the tyranny of habitus and field provided by the concept of symbolic power. The chapter reconstructs the concept of political field to provide for multiple overlapping, mutually unintelligible, and subversive fields of practice occupying the same social space, thus accounting for double meaning, ambiguity, violence, and subaltern agency in the making and unmaking of social order.
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31

Hagemann, Gregor. Financial Reporting Quality in Emerging Economies: Empirical Evidence from Brazil and South Africa. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2016.

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32

van Seventer, Dirk, and Rob Davies. A 2016 social accounting matrix for South Africa with an occupationally disaggregated labour market representation. UNU-WIDER, 2019. http://dx.doi.org/10.35188/unu-wider/2019/690-6.

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33

The Ethics Resource Team organized by the National Democratic Institute for International Affairs (NDI): A report presented to the Joint Subcommittee on Ethics, the Parliament of South Africa, 23 January 1996. National Democratic Institute for International Affairs (NDI), 1996.

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34

Maskaeva, Asiya, and Mgeni Msafiri. Youth unemployment hysteresis in South Africa: Macro-micro analysis. 20th ed. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/2021/954-9.

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This study simulates the macro-micro economic impacts of the employment policy, focusing on hysteresis in youth unemployment in South Africa. Specifically, we apply a dynamic computable general equilibrium model to calibrate the 2015 South African Social Accounting Matrix to estimate, compare, and determine the impact of employment policy on youth unemployment as well as on aggregate economic outcomes. We simulate two scenarios where we reduce the import price of fuel by 20 per cent. Then, the total government savings from the reduced transport subsidy are reallocated to the education sector to support the unemployed youth. The research findings indicate that demand for youth labour increases in the long run, resulting in a decline in the unemployment rate. Moreover, the consumer price index decreased more than nominal income, thereby increasing household purchasing power and, potentially, easing poverty.
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35

Crompton, Rod, Midesh Sing, Vernon Filter, and Nonhlanhla Msimango. Petrol price regulation in South Africa: Is it meeting its intended objectives? UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/897-9.

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The South African liquid fuels industry is a significant part of the economy. Historically, government policy focused on import substitution industrialization to support industry margins. This approach is called into question by the 2006 shift from net exports to imports and by inflated downstream regulated margins. This study focuses on the regulated petrol price. Import parity pricing regulation has not kept pace with market changes. A policy shift in 1998 towards market-related pricing has not materialized. Instead, regulated margins have increased over the last 20 years in real terms, partly attributable to methodological errors in the regulatory accounting system. The long-term excess of service stations persists despite declining petrol and diesel volumes between 2005 and 2019. Estimates suggest that the petrol price could be lower by 0.70–0.80 rands/litre. Price deregulation is inhibited by political regulation and social policies entangled in regulation.
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36

Kretzschmar, Louise, D. Rossouw, Frans Prinsloo, Korien Sander, and Jaques Siebrits. Ethics for Accountants and Auditors. Oxford University Press, South Africa, 2019.

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37

Kretzschmar, Louise, Martin Prozesky, Deon Rossouw, et al. Ethics for Accountants and Auditors. Oxford University Press, 2014.

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