Dissertations / Theses on the topic 'Rekeningkunde'

The use of project management in the financial environment of small entities is investigated in this research. To reach the goal of this research, project management in general was researched from the literature and applied to small accounting projects. The meaning of small enterprises was determined from literature and different types of entities were described. The accounting environment as a whole was described to focus on the financial accounting environment of small entities whose financial statements are not strictly regulated by law. Project management was theoretically applied to the financial accounting environment of a small enterprise. Empirical research was used to determine the current use or not of project management by accountants. The questionnaire, distributed according to the snowball method, was set in such a way that it assumed the respondent do not use project management. The research results were grouped to elucidate information in different focus areas of project management. It was very clear from the respondent’s responses, that: Project management is intuitively used without being identified as such; There does nor exist any basic or formal numeration structure for financial assistance of small entities; and Risks could be uniformly addressed to the benefit of both accounting officers and clients should it be more consciously applied. Because it was difficult to identify the population and the snowball method was used to issue the questionnaires, it was decided to use focus group interviews to discuss the outcomes received from the respondents. The results from these interviews were very helpful: not only was project management positively accepted as financial management tool, but suggestions were made to motivate for the use of project management by accountants. These suggestions, as well as a draft project model was send as a secondary questionaire to accountants to test the researched results. Although a limited reaction was received the acceptance of the research outcome was positive. The impact of this discussion can also be found in chapter seven. It can be concluded that the conscious use of project management can be to the advantage of both the accountant and client. The application of project management as a process can be utilised advantageously and without significant additional administrative costs to streamline financial accounting activities.
Thesis (Ph.D. (Operational Research))--North-West University, Vaal Triangle Campus, 2011

Thesis (MPhil (Curriculum Studies))--University of Stellenbosch, 2010.
AFRIKAANSE OPSOMMING: Agtergrond tot die studie: As gevolg van die druk wat op die sukses van eerstejaarstudente by hoëronderwysinstellings geplaas word, word ‘n hulpgroep in ‘n eerstejaarsmodule, Finansiële Rekeningkunde, in die B.Rekeningkunde graadprogram by die Universiteit van Stellenbosch aangebied. Die hulpgroep is daarop gemik om studente, in besonder die voorheen-benadeelde eerstejaarstudente, te help om sukses te behaal in Finansiële Rekeningkunde. Die hulpgroep het verskeie kenmerke. Daar is byvoorbeeld 6 lesings per week in plaas van die normale 4 lesings en bywoning van die lesings is verpligtend. Die hulpgroep grootte word beperk tot ‘n maksimum van 70 studente om aktiewe leer aan te moedig. Op Vrydae is daar ‘n tutoriaalklas waar studente ‘n vraag uitwerk in die klas met die hulp van studente-assistente. ‘n Verskeidenheid bystandsprogramme en hulp word jaarliks aangebied om die deurvloeikoerse van eerstejaarstudente te verhoog en ook om vir studente ‘n positiewe eerstejaarservaring te verseker. Die probleem is dat al hierdie bystand en hulp baie tyd en spesiale insette van dosente en die departement verg, sodat die vraag ontstaan of dit werklik waarde toevoeg. ‘n Verdere kwessie behels die studente se belewenis van so ‘n hulpgroep. Dit was dus noodsaaklik om hierdie en soortgelyke vrae te ondersoek en vas te stel of ‘n hulpgroep beantwoord aan die doel waarvoor dit geskep is. Opsomming van die werk: Daar is gebruik gemaak van ‘n gevallestudie-ontwerp. Die doel van die studie was om vas te stel wat studente se belewenisse van ‘n hulpgroep by die eerstejaarsmodule in Finansiële Rekeningkunde is. ‘n Kombinasie van die kwalitatiewe en kwantitatiewe navorsingsbenadering is in die ondersoek gebruik deur middel van vraelyste, onderhoude en die analise van prestasiepunte. Gevolgtrekking: Die algehele gevolgtrekking wat uit die ondersoek voortgevloei het, is dat die hulpgroep positief deur die studente beleef word. Verskeie implikasies en voorstelle om die hulpgroep van Finansiële Rekeningkunde aan die Universiteit van Stellenbosch meer doeltreffend te maak, het uit die studie voortgevloei. Voorstelle vir verdere navorsing is ook gemaak.
ENGLISH ABSTRACT: Background to the study: Due to the pressures that are being placed on the success of first year students at higher education institutions, a support group was established in a first year module, Financial Accounting, in the B.Accounting degree programme at the University of Stellenbosch. The support group is aimed at helping students, in particular previously disadvantaged first-year students, to achieve success in Financial Accounting. The support group has various features. There are, for example, 6 lectures per week instead of the normal 4 lectures and attendance of the lectures is compulsory. The size of the support group is limited to a maximum of 70 students in order to promote active learning. On Fridays there are tutorial classes where students work on a question in class with the help of student assistants. A variety of support programmes and help are offered annually to increase the pass rates of first year students and also to ensure a positive first year experience. The problem is that all this support and help is very time consuming and requires special inputs from lecturers and the department. This raises the question if it actually adds value. Another issue that was considered is how students experience being part of such a support group. It was thus necessary to investigate this as well as related questions to establish whether a support group meets the purpose for which it was created. Summary of the work: A case study design was used. The purpose of the study was to establish the experiences of the students of a support group at the first year module in Financial Accounting. A combination of qualitative and quantitative data was used in the study, generated by means of questionnaires, interviews and the analysis of performance marks. Conclusion: The overall conclusion that resulted from this study is that the support group is experienced positively by the students. Various implications and suggestions on how to improve the efficiency of the support group in Financial Accounting at the University of Stellenbosch were a direct result of this study. Suggestions for further research were also made.

The aim of this research project was to determine the relative contribution of cognitive and non-cognitive variables to accounting achievement and to determine which variables have the greatest influence on accounting achievement so that these variables can be used to predict accounting achievement. To reach the aim of the study, a literature study was undertaken which was followed by an empirical investigation. The literature study was divided into a study of cognitive {see chapter 2) and non-cognitive (see chapter 3) variables. It was found that cognitive variables had the greater influence on academic achievement with previous achievement and intelligence as the main contributors. Research findings indicated that cognitive variables were responsible for 25 to 50 percent of the variance in academic achievement. In search for the remaining 75 to 50 percent, researchers included non-cognitive variables in their research attempts. Most researchers came to the conclusion that academic achievement could be better predicted when both cognitive and non-cognitive variables were included in research attempts, although no one was willing to report a definite increase in percentage. The empirical investigation made use of the information gathered in 1980 in the Orange Free State {see chapter 4). All the Afrikaans speaking pupils in die Orange Free State during 1980 were included in the research program. Different measuring instruments {see par.4.4) were used to identify a large variety of independent variables (see par. 4.5.1). The dependent variable for this research was standard ten Accounting (see par. 4.52). The different statistical techniques are described in par. 4.6.2. A factor analysis was carried out to group the different variables according to their correlation coefficients with standard ten Accounting (see table 5.1). The 61 independent variables were grouped into 17 different factors. On these factors, together with average standard seven marks and six individual standard seven subjects, several multiple regression analysis were executed to find the best collection of predictors and their contribution to R2 {see tables 5.4 to 5.11). The Mallows Cp-value was used as criterium in finding the best collection of predictors. In chapter five the results of the research were reported. The main findings of this research are: 1) Cognitive variables contribute more than non-cognitive variables to the prediction of standard ten accounting achievement although non-cognitive variables contribute considerable. 2) Previous academic achievement is the single variable with the largest contribution to the prediction of standard ten accounting achievement. 3) Study habits, attitudes and affect are the non-cognitive variables with the largest contribution to the prediction of standard ten accounting achievement. 4) The standard ten accounting achievement of boys and girls are influenced by different independent variables. 5) Personality, family and school variables do not have a considerable influence on standard ten accounting achievement, although personality variables B contributes considerable to the standard ten accounting of boys and schoolfactors and family circumstances to that of girls. In chapter six certain conclusions were made, implications of the research findings were given, shortcomings of the research findings were given and certain recommendations were made. While it is true that little can be done to the intelligence of a person, the results of this research that previous academic achievement, study methods and intellectual factors were the three most important factors for standard ten accounting achievement are of great value for teachers. Teachers must make sure that every child knows each part of the work before they carry on with new work and must help or provide children with the best study methods. By doing so, the teacher can do a great deal in attaining high accounting achievement.
Thesis (MEd)--PU vir CHO, 1985

This study was undertaken to investigate the possibilities of using the computer in teaching Accounting as a school subject. For the purpose of this study three possible uses were identified, viz. computer assisted teaching and learning, computer managed teaching and practice-orientated teaching. In this study the meaning of the term computer was restricted to a microcomputer system. The method of the investigation applied was one of literature study supplemented by informal talks, as well as correspondence with a few colleagues in the USA. From the investigation it became evident that, as far as the subject Accounting is concerned, there are sufficient opportunities to incorporate the computer in the three areas that were identified. Especially as far as practice-orientated teaching is concerned, the field seem to be wide open since very little attention has been given to this aspect in the RSA. The possible use of the computer is hampered mainly by two factors, viz. the high costs involved in purchasing the hardware on the one hand, and the lack of adequate programs of a good quality on the other. It was also found that the syllabuses for Accounting do not yet provide for the use of microcomputer technology in Accounting. Therefore the subject teacher is dependent on himself for incorporating this new development into his teaching of the subject. The teacher of Accounting should also acquaint himself with the criteria for evaluating programs so that he can use programs critically. The conclusion which is reached is that the time is ripe to use the computer in the subject Accounting. In view of developments in the business world especially, practice-orientated teaching should receive serious attention. Everyone concerned with the subject, viz. teachers, planners, researchers, compilers of syllabuses, publishers of textbooks as well as the private sector should work together to do justice to this matter.
Thesis (MComm)--PU vir CHO, 1986

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Thesis (MAcc)--Stellenbosch University, 2001.
ENGLISH ABSTRACT: Scrip dividends have become increasingly popular in South Africa SInce the introduction of secondary tax on companies (STC) in the 1993 budget. There is more than one approach to the treatment of scrip dividend schemes for accounting purposes, i.e. the reinvestment approach and the capitalisation issue approach. Unfortunately guidance in the form of a statement or guideline from the South African Institute of Chartered Accountants has not been forthcoming. Companies in the United States of America account for stock dividends (capitalisation issues) in a variety of ways and several studies have analysed the effect of these accounting treatments on retained earnings and the retained earnings hypothesis. Several empirical studies in the United States of America and the United Kingdom have documented marked differences in the ability of companies in these countries to make distributions to shareholders. For this reason the accounting treatment of stock dividends and scrip dividends in these countries was examined and compared to the methods used in South Africa. Earnings per share is often used by financial analysts to analyse and compare companies. The methods used in South Africa to account for scrip dividends result in different calculations of earnings per share and therefore the effect of the different methods was examined. This study concludes that the reinvestment approach is theoretically the most acceptable accounting treatment of scrip dividend schemes In South Africa. A representative sample of companies which declared scrip dividends in the period 1993 to 1999 was selected to determine how these schemes are implemented in the South African economy. These companies' financial statements were analysed to determine if the scrip dividend schemes were treated in terms of the accounting method proposed in this study and if the necessary information was disclosed in the financial statements. This study finds that different accounting approaches are used in South Africa, that earnings per share and secondary tax on companies are not calculated consistently for accounting purposes and that the information disclosed to the users of the financial statements differs from company to company. It is recommended that the South African Institute of Chartered Accountants issue accounting guidelines to the drafters of financial statements regarding scrip dividend schemes.
AFRIKAANSE OPSOMMING: Die verklaring van skripdividende het in Suid-Afrika in gewildheid begin toeneem met die inwerkingstelling van sekondere belasting op maatskappye (SBM) in die 1993-begroting. Daar is meer as een metode om skripdividendskemas rekeningkundig te verantwoord, naamlik die herbeleggingsbenadering en die kapitalisasieuitgiftebenadering. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het egter op hierdie stadium nog nie 'n rekeningkundige standpunt of riglyn oor die rekeningkundige verantwoording van skripdividendskemas uitgereik nie. In die Verenigde State van Amerika kan maatskappye kapitalisasie-uitgifte op verskillende maniere rekeningkundig verantwoord en verskeie studies het die invloed ondersoek wat hierdie metodes op verdeelbare reserwes en die behoue wins-hipotese het. Verder het studies wat in die Verenigde State van Amerika en die Verenige Koningkryk gedoen is, bevind dat hierdie lande se beperkings op verdelings aan aandeelhouers baie van mekaar verskil en om die rede is die metodes wat in die lande toegepas word om kapitalisasie-uitgifte en skripdividendskemas rekeningkundig te verantwoord, ondersoek en met die metodes vergelyk wat in Suid-Afrika toegepas kan word. Aangesien verdienste per aandeel dikwels deur finansiele ontleders gebruik word om maatskappye te ontleed en met mekaar te vergelyk en omdat die metodes wat in Suid- Afrika toegepas kan word verskillende berekeninge van verdienste per aandeel tot gevoIg het, is die uitwerking wat die verskillende metodes op die berekening van verdienste per aandeeI het ook ontleed.

Study project (MAcc)--University of Stellenbosch, 2002.
ENGLISH ABSTRACT: THE NECESSITY OF A FINANCIAL REPORTING FRAMEWORK FOR SMALL AND MEDIUM-SIZED ENTITIES Financial statements are prepared annually for all types of businesses and for a wide variety of users that require specific information in order to make certain decisions. The majority of users of the financial statements of larger companies, especially listed public companies, use the information in fmancial statements to make investment decisions, since they are unable to obtain fmancial information in any other way. However, the users of the financial statements of small and medium-sized entities have a legal and/or inferential right to request further financial information to enable them to make certain decisions. Thus, users of fmancial statements are classified according to their right to obtain fmancial information. To protect the right of the users of larger entities, it is necessary to compile fmancial statements in accordance with a financial reporting framework that includes certain requirements regarding the measurement and recognition of transactions, as well as the minimum information that needs to be disclosed to these users. This fmancial reporting framework has been adapted over the years to protect investors. Small and medium-sized entities are legally compelled to comply with the same reporting framework at a high cost, even if such users had no need for all the information. To assist small entities (that are of great value to the economy) in saving these costs whilst still setting a standard, different international models were implemented that have encouraged South Africa to follow the same path. To make a success of the South African model, two criteria should be met. Firstly, the qualification requirements for an entity should be based on qualitative criteria, such as the right of users to obtain further information, before such entities can comply with the accounting standards set for small and medium-sized entities. Secondly, simpler and more understandable financial statements should be the result of the application of these new financial standards. This is only possible if the measurement and recognition criteria as well as the disclosure requirements of the current accounting standards are adjusted to meet the needs of smaller entities. These adjustments, as well as the implementation of new accounting standards are discussed in this study, after which the writer reaches the conclusion that a financial reporting framework for small and medium-sized entities is necessary for the upcoming South African economy.
AFRIKAANSE OPSOMMING: DIE NOODSAAKLIKHEID VAN 'N REKENINGKUNDIGE VERSLAGDOENINGSRAAMWERK VIR KLEIN EN MEDIUM GROOTTE ENTITEITE Finansiële state word jaarliks vir alle tipe ondernemingsvorme opgestel VIT gebruik deur 'n wye verskeidenheid gebruikers wat elkeen spesifieke inligting benodig om bepaalde besluite te neem. Die oorgrote meerderheid gebruikers van groter en veral genoteerde publieke maatskappye, moet op grond van die finansiële inligting soos vervat in die fmansiële state hul beleggingsbesluite neem aangesien hulle nie ander finansiële inligting kan bekom nie. Aan die ander kant beskik feitlik al die gebruikers van klein en medium grootte entiteite oor 'n wetlike en/of afgeleide reg om verdere fmansiële inligting aan te vra wanneer dit benodig word om bepaalde besluite te neem. Gebruikers van fmansiële state word dus geklassifiseer op grond van die reg tot die verkryging van fmansiële inligting. Om hierdie reg te beskerm by veral die gebruikers van finansiële state van groter maatskappye, is dit noodsaaklik dat fmansiële state ooreenkomstig 'n rekeningkundige verslagdoeningsraamwerk opgestel word. Hierdie raamwerk behoort vereistes uiteen te sit aangaande die meting en erkenning van transaksies, asook die minimum inligting wat geopenbaar moet word aan die gebruikers. Hierdie rekeningkundige verslagdoeningsraamwerk is egter oor die jare baie aangepas om beleggers te beskerm. Klein en medium grootte entiteite is wetlik verplig om teen hoë koste ook daaraan te voldoen, ten spyte daarvan dat die gebruikers van hierdie entiteite nie die inligting gebruik nie. Ten einde klein entiteite (wat van groot waarde in 'n ekonomie is) van hierdie onnodige koste te spaar en steeds 'n riglyn daar te stel, is verskeie internasionale modelle geïmplementeer en is Suid-Afrika aangespoor om dieselfde pad te volg. Om die Suid-Afrikaanse model werkbaar te maak, is twee komponente noodsaaklik. Eerstens moet die toelatingskriteria gegrond word op kwalitatiewe kriteria, soos die reg van gebruikers om verdere inligting te bekom. Entiteite moet aan hierdie kriteria voldoen alvorens die nuwe rekeningkundige standaarde vir klein en medium grootte entiteite toegepas mag word. Tweedens behoort vereenvoudigde en maklik verstaanbare finansiële state die gevolg van die toepassing van hierdie nuwe rekeningkundige standaarde se inhoud te wees. Dit is slegs moontlik indien die metings- en erkenningskriteria, asook die openbaarmakingsvereistes van die huidige rekeningkundige standaarde aangepas word om aan kleiner entiteite se behoeftes te voldoen. Hierdie aanpassmgs, asook die implementering van nuwe rekeningkundige standaarde word in die studie bespreek, waarna die skrywer tot die gevolgtrekking kom dat 'n rekeningkundige verslagdoeningsraamwerk vir klein en medium grootte entiteite 'n noodsaaklikheid vir die opkomende Suid- Afrikaanse ekonomie is.

The report of the accounting officer is of little or no value. There is uncertainty about the duties of the accounting officer where there are material omissions and mistakes in the accounting records and financial statements of the close corporation because the report of the accounting officer must only state that the financial statements are in agreement with the accounting records. Nowhere in the Close Corporation Act it is stated what the duties of the accounting officer are whether he is aware or not of such mistakes or omissions. The close corporation doesn't require the accounting officer to do an audit on the books and records of the close corporation, and the accounting officers are therefore under the impression that they may not be held liable for all the debts of the close corporation. The accounting officer is however vulnerable as his duties in terms of the Close Corporation Act are far reaching and he cannot fulfil his duties completely unless he has done an audit, and can therefore be held liable for the debts of the close corporation. He can further be held liable for the debts of the close corporation due to the following: 7.1 the shortcomings in the Close Corporation Act nr. 69 of 1984; 7.2 the impracticability of the Close Corporation Act; 7.3 the vagueness and indistinctness of certain articles in the Act that the accounting officer must comply with or are exposed to; 7.4 the accounting officer may use his professional judgment to investigate the accounting records of the close corporation, and nothing prohibits him to do so if he think it lit. If however he is of the opinion that it is not necessary to investigate the accounting records, this will contribute towards the accounting officer becoming liable for the debts of the close corporation, although the Act doesn't require the accounting officer to do an audit on the books and records of the close corporation. In the case where the accounting officer decides to investigate the books and records of the close corporation, his duties are extensive because he takes the decision to investigate. 7.5 The accounting officer act in many cases as advisor/bookkeeper/ accountant for the CC, because of the size and nature of the entity, and by doing that, he then participates in the management of the CC and he is then vulnerable in terms of section 64 of the Close Corporation Act to be liable for all the debts of the corporation, without being the accounting officer's intention to participate in the management of the close corporation. 7.6 The powers of the accounting officer are not fully addressed in the Close Corporation Act and the accounting officer is not properly protected by the Act. Because of the current Close Corporations Act, the interpretation and use thereof, the accounting officer is excessively vulnerable to creditors and third parties of the close corporation and he can be held liable for all the debts of the close corporation. Amendments and changes to the act are necessary to clarify the duties of the accounting officer and to get certainty about certain articles in the Act which are vague.
Thesis (M.Com. (Financial Accounting))--North-West University, Potchefstroom Campus, 2005.

Thesis (MComm)--Stellenbosch University, 2006.
AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige beginsels en praktyk tot op datum by die uitleg van die inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het. Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en meer spesifiek die bruto inkomste-omskrywing en die algemene aftrekkingsformule, te speel. Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in beide Australie en die Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke benadering te volg as wat in bogenoemde jurisdiksies gevolg word. Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is, maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan bydra om die optimale graad van ooreenstemming te bereik.
ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the interpretation of the income tax legislation in South Africa. This study starts off by investigating the role that accounting principles and practice played to date in the interpretation of the income tax legislation in South Africa. The conclusion is reached that accounting principles played a limited role. The principles of interpretation of legislation is then considered and a conclusion is reached that there is scope for accounting principles and practice to play an extended role in the interpretation of the income tax legislation, especially in the interpretation of the gross income definition and the general deduction formula. The study then considers the role that accounting principles and practice played in the interpretation of the income tax legislation in both Australia and the United Kingdom. The conclution is reached that in both these jurisdictions accounting practice played a more extensive role in the interpretation of income tax legislation than in South Africa. The opinion is expressed that South Africa can benefit from a similar approach as was taken in the abovementioned jurisdictions. The study concludes with an investigation into the advantages and disadvantages of having the calculation of taxable income conform to the calculation of income for accounting purposes. The conclusion is reached that conformity to some degree is advisable but that total conformity is not sensible. Taking accounting principles and practice into account in the interpretation of income tax legislation can help attain the optimal degree of conformity.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

M.Ed.
In die orienterende inleiding van hierdie hoofstuk is aangetoon dat rekeningkundige vaardighede en tegnieke vir die modern besigheidsomgewing baie belangrik is. Hierdie vaardighede en tegnieke is egter nie slegs vir besighede belangrik nie, maar ook vir elke individu in die samelewing. Daar is verder aangetoon dat daar 'n aansienlike tekort aan opgeleide rekeningkundiges uit die etniese (swart) bevolkingsgroepe is. Die noodsaaklikheid van die regstelling van die demografiese wanbalans in die rekeningkundige beroepe, is ook genoem. Die navorser het beklemtoon dat daar faktore bestaan, wat die leer van rekeningkunde reeds op sekondere skoolvlak beinvloed. Hierdie faktore dra moontlik daartoe by dat daar 'n groot tekort aan veral swart rekeningkundiges in die Republiek van Suid-Afrika is. In hoofstuk 2 het die navorser die relevansie wat sekere faktore vir die leer van rekeningkunde het, beskryf. Die faktore wat deur Gagne geidentifiseer is, is as uitgangspunt gebruik. Die navorser het self sekere faktore, as subfaktore van Gagne se faktore, geldentifiseer, aangesien daar in die literatuur voorheen geen spesifieke afbakening geskied het nie. In hoofstuk 3 is die data-insamelingmetode, sowel as die werklike insameling van data, bespreek. Die ingesamelde data is getranskribeer, op rekenaar ingelees, drukstukke is voorberei en deur middel van 'n datamatriks geanaliseer. Die faktore wat deur die respondente as belangrik vir die leer van rekeningkunde beskou is, is as navorsingsresultaat beskryf. Uit die analisering van die navorsingsdata, paragrawe 3.9.1 tot 3.9.6 hierbo, blyk dit asof daar enkele baie belangrike faktore, wat die leer van rekeningkunde beinvloed, in die praktyk voorkom. Hierdie faktore kan veral in die volgende kategorie of groepe ingedeel word: algemene 98 rekeningkundige voorkennis, onderrigtaal, persoonlike eienskappe van die leerder; die skool, die klaskamer en die onderwyser. In hoofstuk 4 word die inligting uit die twee navorsingsbronne, naamlik die literatuurondersoek en die onderhoude, met mekaar vergelyk om sodoende die werklike faktore wat die leer van rekeningkunde beInvloed, to identifiseer.

Text in Afrikaans
Die konsepdokument van die National Curriculum Statement (2003) van die Onderwysdepartement in Suid-Afrika staan 'n inklusiewe benadering voor met verwysing na gehalte-onderwys vir alle leerders, en maak sodoende voorsiening vir die diversiteit van leerders. Die National Curriculum Statement stel dit (vir die eerste keer in Suid-Afrika) onomwonde dat die nuwe Nasionale Kurrikulum voorsiening sal maak vir alle leerders met struikelblokke tot leer (StL) in teenstelling met hulle uitsluiting in die verlede van gewone onderwys of hoofstroming by verstek. Beperkte navorsing het aan die lig gebring dat onderwysers opleiding benodig om die verskeidenheid struikelblokke te hanteer wat leerders moontlik kan he. Die navorser het die weg gebaan vir die opleiding van onderwysers en leerders om StL te akkommodeerdeurditas deel van die leerondersteuningsmateriaal in te sluit. Die vertrekpunt van die opleidingsprogram is dat elke mens in 'n sekere mate struikelblokke het om te oorkom en dat die opvoedkundige gemeenskap elkeen van daardie gemeenskap kan insluit en versorg.
The draft document of the National Curriculum Statement (2003) of the Department of Education in South Africa promotes an inclusive approach regarding the quality education of all learners, thus including provision for diversities of learners. The National Curriculum Statement states explicitly (for the first time in South Africa) that the new National Curriculum will provide for all learners with barriers to learning (BtL) as opposed to their previous exclusion from ordinary education or mainstreaming by default. Limited research - has shown that teachers need training to deal with the variety of barriers that learners may exhibit. The researcher pioneered the concept of including the training of teachers and learners to accommodate BtL as part of the learning support material. The training programme's point of departure is the view that, to some extent, every person has certain barriers to overcome, and that the educational community can include and care for each and every member of that community.
Educational Studies
M.Ed. (Inclusive Education)

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies.
MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

M.Com. (Accounting)
This study sets out to suggest a method of accounting for goodwill and brands which is practically feasible, yet conceptually justifiable. Only positive, acquired goodwill is relevant for purposes of this study. Both acquired and internally generated brands are, however, investigated. In terms of historical cost accounting, both acquired goodwill and brands qualify as assets of the enterprise since they are controlled by the enterprise as a result of past transactions and future economic benefits are expected to flow therefrom. Goodwill arises as a balancing amount in terms of double entry accounting as a result of the fact that the purchase consideration applicable to a business take-over often exceeds the aggregate of the fair values of the acquired enterprise's net assets. Because goodwill can therefore effectively be seen as a function of two other figures, the potential exists that it can be manipulated. A number of possible alternative accounting treatments of goodwill are in existence. In spite of a historical background of divergence, international statements now display increasing agreement in favour of the amortisation option. The opposite is, however, true in respect of the financial statements of South African companies. The. preparers and users of financial interest in preventing goodwill as statements have a vested far as possible. As regards goodwill that does arise, an accounting treatment with the smallest possible detrimental effect on the financial position and results of the company will enjoy preference. Contrary to this is the fact that the amortisation of goodwill is the most justifiable alternative from a conceptual point of view. A number of accounting options have been developed over the years with the intention of either preventing goodwill, or at least limiting its extent. Included in this is merger accounting (also called pooling of interests accounting) in terms of which goodwill is effectively set off against the share premium account in the case of a take-over where the purchase consideration is settled by means of a share issue. Another method is the capitalisation of brands in the place of goodwill. Brands are therefore considered to be a mere substitute for goodwill on the balance sheet and is consequently of doubtful value from an accounting and financial analysis point of view. In spite of a variety of accounting alternatives, acquired brands should thus be accounted for in the same way as goodwill. Furthermore, internally generated brands should not be acknowledged on the balance sheet. The implementation of this will lead to the artificial distinction between goodwill and brands losing its prominence in the course of time

M.Ed.
The aim of this dissertation is focused on how the knowledge of accounting concepts effects the financial management of schools. The aim of this research is divergent and contains the following aspects according to Mouton and Marais (1989: 43): • to gain new insight over an unknown domain; • to explore central concepts; • to set priorities for further research. Overall, the aim of this dissertation is: • identify those accounting concepts applicable to financial school management; • discuss these accounting concepts; • discuss the application and use of these accounting concepts; • discuss the implication of application of these accounting concepts on financial school management. Guidelines will be set how accounting concepts can be used in financial school management.

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law.
MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct.
MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Summaries in English, Afrikaans and Setswana
The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting
Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed.
Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong.
Centre for Accounting Studies
M. Phil. (Accounting Sciences)

Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn and teach. There have been various challenges, problems and criticisms regarding traditional auditing and accounting education. Auditing lecturers therefore have a responsibility to investigate methods or aids that can assist lecturers in addressing these challenges, problems and criticisms in order to educate future auditors who have the knowledge, understanding and skills to function effectively in the workplace. The primary objective of this study was therefore to evaluate whether the learning and lecturing difficulties experienced may be addressed effectively through the use of an educational auditing information technology-based game, which was developed during the course and as a result of this study. The perceptions of third-year auditing students at North-West University regarding the use of this game as an educational aid in auditing education were tested through a questionnaire that was also developed as part of this study. The study involved dividing the participants into an experimental and control group. The experimental group played the educational computer game, while the control group completed the case question from which the educational game was developed. The students then completed the same questionnaire. The main findings of the study were that the educational computer game was equal in educational value to the case method, while factors such as joy, engagement and motivation were rated higher for the computer game than for the case method.
MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermoë van rekeningkundige inligting in finansiële state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansiële state in Suid-Afrika te voldoen. Die studie behels ’n omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansiële state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansiële state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansiële instellings, asook ’n onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is. Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansiële state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansiële state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansiële state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien. ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small company’s financial statements in South Africa. The study includes a comprehensive opinion survey of needs for users of small company’s financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small company’s financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS). The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small company’s financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small company’s financial statements require that the current reporting standards be reduced and simplified in order to address the users’ specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users.
Thesis (DCom)--University of Pretoria, 2010.
Accounting
unrestricted

Abstracts in English, Afrikaans and Xhosa
Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector.
Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom.
Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO.
Financial Accounting
D. Phil. (Accounting Science: Financial Accounting)

Summaries in English, Afrikaans and Southern Sotho
The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia.
Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring.
Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia.
Financial Accounting
M. Phil. (Accounting Sciences)

For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants. For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis. As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules. The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings.
Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel. Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik. Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules. Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings.
Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano. Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo. Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini. Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho.
Institute for Open and Distance Learning (IODL)
M. Ed. (Open and Distance Learning)

Abstracts in English, Afrikaans and Zulu
Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment. The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies. Institutional and neo-institutional theories were used within the ODL context as foundational principles. Design-based research was used to develop two conceptual frameworks – one based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context. The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies. Thereafter, the data were analysed using thematic analysis. Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study. The two conceptual frameworks were combined in one final framework. This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues. Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study. This complexity, together with the mimetic forces of technology and innovation, creates uncertainty. However, it became clear from the data analysis that coercive and normative forces result in ‘more certainty’. The alignment of these isomorphic forces resulted in legitimacy. Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution. The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications.
Studente ding wêreldwyd mee vir 'n beperkte aantal plekke in universiteite. Indien die gebruik van afstandsonderrig uitgebrei word, kan meer studente toegang tot tersiêre onderwys kry. Die probleem waarop hierdie studie fokus is die uitdagings van 'n OAO-universiteit om voorgraadse modules in rekeningkundige wetenskappe te assesseer deur middel van tegnologies verbeterde, nie-lokaalgebaseerde alternatiewe assesserings in plaas van die tradisionele, lokaalgebaseerde eksamens. Die doel van die huidige studie was om 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige wetenskapmodules in OAO te ontwikkel as 'n moontlike oplossing vir die assesseringsuitdagings van rekeningkundige gegradueerdes en universiteite in ’n OAO-omgewing. Die geldigheid van kwalifikasies is oorweeg deur 'n oorsig te doen oor die identiteitsverifiëring van studente en ander etiese aangeleenthede, asook die invloed op die akkreditasie deur professionele en ander regulatiewe beheerliggame. Institusionele en neo-institusionele teorieë is in die OAO-konteks as grondbeginsels gebruik. Ontwerpgebaseerde navorsing is gebruik om twee konseptuele raamwerke te ontwikkel – een gebaseer op die teoretiese elemente en die ander op nie-lokaalgebaseerde alternatiewe assesserings in die OAO-konteks. Die twee konseptuele raamwerke is geëvalueer aan die hand van onderhoude met OAO-dosente en lede van professionele rekeningkundige liggame. Hierna is die data deur middel van tematiese analise ontleed. Triangulasie is gebruik as 'n finale evaluering van die konseptuele raamwerke deur die kommentaar van studente wat in verslae van 'n alternatiewe assesseringsvoorstudie ingesluit is, te evalueer. Die twee konseptuele raamwerke is in een finale raamwerk gekombineer. Hierdie finale raamwerk demonstreer hoe die institusionele teorie die instelling en, spesifiek, interne aangeleenthede beïnvloed. As gevolg van die kompleksiteit van die OAO-instelling, veroorsaak eksterne invloede (soos tegnologie) dat die neo-institusionele teorie selfs meer relevant vir die huidige studie word. Hierdie kompleksiteit, tesame met die mimetiese magte van tegnologie en innovasie, skep onsekerheid. Dit is egter duidelik uit die data-analise dat dwang- en normatiewe magte ‘meer sekerheid’ veroorsaak. Die belyning van hierdie isomorfiese magte veroorsaak geldigheid. As gevolg van die belangrikheid van tegnologie in die OAO-omgewing, is dit duidelik dat tegnologie antropomorfies beskou moet word as 'n belanghebber in die OAO-instelling. Die insluiting van die belanghebbende teorie het verbeterde prestasie en die potensiaal vir innovasie tot gevolg gehad, om sodoende die geldigheid van kwalifikasies te verseker.
Emhlabeni wonke, abafundi bazabalazela ukuthola ithuba lokungena kwizindawo ezingamanyuvesi amancane ngenani. Ngokukhulisa izinga lokusetshenziswa kohlelo lokufunda ukude, abafundi abaningi bebangakwazi ukungena emazikweni ezemfundo aphakemeyo. Inkinga exazululwa kulolu cwaningo imayelana nezinselelo ezibhekene nenyuvesi yohlelo lwe-ODL ukuhlola amamojuli asesigabeni seziqu zokuqala kwisayensi ye-accounting ngendlela yoncedo lobuchwepheshe, ngezinye izinhlelo zokuhlola ezingenziwa endaweni eyodwa, kunokusebenzisa uhlelo olwejwayelekile lokuhlolwa okwenziwa endaweni eyodwaethize. Inhloso yocwaningo lwamanje kwaye kungukwakha esinye isakhiwo sokuhlola samamojuli esayensi ye-accounting yeziqu zokuqala, lokhu kwenziwa njengekhambi elingaxazulula izinselelo zokuhlola ezibhekene nabafundi besifundo se-accounting kanye namanyuvesi akusizinda sohlelo lwe-ODL. Udaba lokuba semthethweni kweziqu luye lwabhekwa ngokubuyekeza ukuqinisekiswa kwamagama abafundi kanye nezinye izindaba ezimayelana nemigomo yokuziphatha, kanye nomthelela phezu kokwamukelwa kwamaprofeshinali kanye nezinye izinhlaka eziqinisa umthetho kanye nezinye izinhlaka eziphetheyo. Amathiyori eziko kanye nalawo ohlelo olusha lwamaziko asetshenziswe ngaphakathi kwesizinda se-ODL njengemigomo eyisisekelo. Ucwaningo olususelwa kwidizayini lusetshenziswe ukwakha izinhlaka ezimbili zegama – olunye uhlaka lususelwe kwizinto zethiyori kanye nakwezinye izinhlelo zokuhlola ezingasuselwa ezindaweni ezimile ngaphakathi kwesizinda se-ODL. Izinhlaka ezimbili zezakhiwo ziye zahlolwa ngokusebenzisa izinhlolovo ezenziwa abafundisi be-ODL kanye namalungu wezinhlangano eziprofeshinali zesifundo se-accounting. Ngemuva kwalokho, idatha ihlaziywe ngokusebenzisa uhlelo lokuhlaziya isihloko. Unxantathu wezinhlolovo (triangulation) usetshenziswe njengohlelo lokugcina lokuhlola izakhiwo zegama ngokuhlaziya izimvo ezivela kubafundi ezixutshwe kwimibiko evela ohlelweni lokuhlolwa kwesivivinyo socwaningo.Lezi zakhiwo zamagama ezimbili zihlanganiswe kuhlaka olulodwa lokugcina. Lolu hlaka lwesakhiwo lukhombisa indlela umqondo weziko othinta ngayo iziko, ikakhulu, izinto ezingaphakathi. Ngenxa yengxubevange yeziko elinohlelo lwe-ODL, imithelela evela ngaphandle (enjengobuchwepheshe) idala izinto ezihambelana nomqondo omusha weziko oya ngokuya uhambisane nesifundo samanje socwaningo. Le ngxubevange indawonye nemimoya yobuchwepheshe kanye namaqhinga amasha, kuletha isimo esingenakuqinisekiswa. Yize kunjalo, kuya ngokucaca ukusukela ekuhlaziyweni kwedatha ukuthi imimoya ephoqayo kanye naleyo eyejwayelekile idala isimo esingaziwa. Ukuhambisana kwalawa mandla okudalwe yizinto ezisemthethweni. Ngenxa yokubaluleka kobuchwepheshe kwisizinda se-ODL, kuye kwacaca ukuthi ubuchwepheshe kufanele buthathelwe phezulu njengesidlalindima kwiziko le-ODL. Ukufakwa komqondo womdlalindima kudale umsebenzi omuhle othuthukile kanye namathuba okuveza amaqhinga amasha ukuze kuqinisekiswe isimo sokuqinisekisa iziqu ukuthi zibe semthethweni.
College of Accounting Sciences
D. Phil. (Accounting Sciences)

Although the development of critical thinking in students is not an easy task, it is becoming increasingly more vital. Students need to be able to think critically to thrive in the 21st century workplace. The auditor of the future must adapt to a fast-changing, technologydriven world where critical thinking capabilities provide the ability to solve unstructured problems, analyse and interpret information, make informed decisions and interrogate information. With claims that the auditing profession is not delivering entry-level chartered accountants with the necessary skills and competencies to truly add value to auditing clients, the onus is on educators to develop critical thinking in their students. As critical thinking is a complex concept with multiple dimensions, imparting this skill to students is an intricate process. Technology-based educational interventions which include simulations, virtual reality and games can provide effective platforms for developing critical thinking. However, educators are often hesitant to use these technologies and uncertain how to instill critical thinking in students. It is therefore clear that educators need guidance and require a robust, holistic framework for critical thinking development through technology-based educational interventions. The primary objective of this study was to propose such a conceptual framework that would provide guidance to educators in addressing the growing need for auditors with welldeveloped critical thinking capabilities. To arrive at this conceptual framework, more insights into the conceptualisation and development of critical thinking were required. These insights set the foundation for a preliminary, literature-based, conceptual framework. To validate the concepts and relationships proposed in this preliminary framework and to provide insights into additional concepts and relationships, the perspectives of three groups of participants were obtained using an Interactive Qualitative Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated factors, educator-related factors, design and development considerations, technology-based enabling tools, collaboration among stakeholders and disciplines, the learning process, ethics, globalisation, auditing content, critical thinking and other learning outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual framework aimed at the development of critical thinking in auditing students through technology-based educational interventions. This framework provides a structure to the complex nature of critical thinking development. The acquisition of critical thinking capabilities is, however, not a once-off, linear event. The framework and its individual concepts and relationships should thus be seen as part of a continuous process of critical thinking growth.
Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel.
Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya.
Taxation
D. Phil. (Accounting Sciences)