Pub Date : 2024-02-11DOI: 10.1080/10291954.2024.2306717
James Alm
Purpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in ac...
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Pub Date : 2024-01-23DOI: 10.1080/10291954.2023.2277560
E. Louw, J. H. Hall, L. M. Brümmer
Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a s...
{"title":"Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa","authors":"E. Louw, J. H. Hall, L. M. Brümmer","doi":"10.1080/10291954.2023.2277560","DOIUrl":"https://doi.org/10.1080/10291954.2023.2277560","url":null,"abstract":"Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a s...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"38 2 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139584252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-18DOI: 10.1080/10291954.2023.2294536
Mariska McKenzie, Ben Marx
Purpose: This research study aims to identify effective turnaround strategies that can resolve municipal financial distress by improving the audit outcomes of dysfunctional municipalities.Motivatio...
目的：本研究旨在确定有效的扭转战略，通过改善功能失调市政当局的审计结果来解决市政当局的财务困境。
{"title":"Turnaround for municipal distress resolution: An audit outcomes approach","authors":"Mariska McKenzie, Ben Marx","doi":"10.1080/10291954.2023.2294536","DOIUrl":"https://doi.org/10.1080/10291954.2023.2294536","url":null,"abstract":"Purpose: This research study aims to identify effective turnaround strategies that can resolve municipal financial distress by improving the audit outcomes of dysfunctional municipalities.Motivatio...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"233 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139515570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-09DOI: 10.1080/10291954.2023.2279751
Ahmed S. Abdelwahed, Ahmad A. Abu-Musa, Hosam Moubarak, Hebatallah A. Badawy
{"title":"The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country","authors":"Ahmed S. Abdelwahed, Ahmad A. Abu-Musa, Hosam Moubarak, Hebatallah A. Badawy","doi":"10.1080/10291954.2023.2279751","DOIUrl":"https://doi.org/10.1080/10291954.2023.2279751","url":null,"abstract":"","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"116 12","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139444772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-15DOI: 10.1080/10291954.2023.2250628
David Colin Greenham, Rajesh Ramlall, Lesley June Stainbank
AbstractThe South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance. Despite South Africa’s sophisticated taxation system, improvements to taxpayer education may provide the most comprehensive opportunity to allay these risks. This study examined taxpayer education strategies utilised in foreign countries to identify opportunities for initiatives that could be used to foster compliance-enhancing behaviour. In addition, the South African taxation infrastructure was assessed to determine its ability to integrate foreign compliance strategies. Three taxpayer education themes of enculturation, education and awareness were identified.Using a qualitative research methodology, 15 interviews were conducted with respondents who could provide knowledgeable opinions on the issues raised. The respondents confirmed the importance of these themes and the need to introduce the three tax education initiatives.This study recommends that taxpaying values be enculturated and normalised among future taxpayers before they leave school, that taxpaying aptitude, preparedness and confidence be developed by revising the financial, maths and tax literacy elements introduced throughout the school curriculum, as well as piloting an informative Taxpayers’ Week during Tax Season.The study’s contribution is unique in differentiating taxpaying skill development from taxpayer enculturation within school education. Practical direction is given to South African authorities concerning which tax education initiatives from foreign countries could be adapted and adopted. This study proposes novel initiatives and provides suggestions to optimise the existing taxpayer education and awareness efforts. Lastly, it contributes to the limited tax education and tax compliance literature.Keywords: South Africataxpayereducationmoraleenculturation Disclosure statementNo potential conflict of interest was reported by the authors.This article is derived from the following master’s thesis: Greenham, D. C. (2019). A comparison of collaborative compliance agreements between taxpayers and revenue authorities: Lessons for South Africa. Durban University of Technology. Retrieved from: https://hdl.handle.net/10321/3496
{"title":"Tax education and taxpayer enculturation: Initiatives for South Africa","authors":"David Colin Greenham, Rajesh Ramlall, Lesley June Stainbank","doi":"10.1080/10291954.2023.2250628","DOIUrl":"https://doi.org/10.1080/10291954.2023.2250628","url":null,"abstract":"AbstractThe South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance. Despite South Africa’s sophisticated taxation system, improvements to taxpayer education may provide the most comprehensive opportunity to allay these risks. This study examined taxpayer education strategies utilised in foreign countries to identify opportunities for initiatives that could be used to foster compliance-enhancing behaviour. In addition, the South African taxation infrastructure was assessed to determine its ability to integrate foreign compliance strategies. Three taxpayer education themes of enculturation, education and awareness were identified.Using a qualitative research methodology, 15 interviews were conducted with respondents who could provide knowledgeable opinions on the issues raised. The respondents confirmed the importance of these themes and the need to introduce the three tax education initiatives.This study recommends that taxpaying values be enculturated and normalised among future taxpayers before they leave school, that taxpaying aptitude, preparedness and confidence be developed by revising the financial, maths and tax literacy elements introduced throughout the school curriculum, as well as piloting an informative Taxpayers’ Week during Tax Season.The study’s contribution is unique in differentiating taxpaying skill development from taxpayer enculturation within school education. Practical direction is given to South African authorities concerning which tax education initiatives from foreign countries could be adapted and adopted. This study proposes novel initiatives and provides suggestions to optimise the existing taxpayer education and awareness efforts. Lastly, it contributes to the limited tax education and tax compliance literature.Keywords: South Africataxpayereducationmoraleenculturation Disclosure statementNo potential conflict of interest was reported by the authors.This article is derived from the following master’s thesis: Greenham, D. C. (2019). A comparison of collaborative compliance agreements between taxpayers and revenue authorities: Lessons for South Africa. Durban University of Technology. Retrieved from: https://hdl.handle.net/10321/3496","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135436822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-28DOI: 10.1080/10291954.2023.2246293
Monica Teixeira De Freitas, W. van Zijl, A. J. Ram, W. Maroun
{"title":"Stakeholder and jurisdictional influence over IFRS 10's development","authors":"Monica Teixeira De Freitas, W. van Zijl, A. J. Ram, W. Maroun","doi":"10.1080/10291954.2023.2246293","DOIUrl":"https://doi.org/10.1080/10291954.2023.2246293","url":null,"abstract":"","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44965269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-23DOI: 10.1080/10291954.2023.2230701
Elizabeth Fick, Maryke Wiesener
{"title":"Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons","authors":"Elizabeth Fick, Maryke Wiesener","doi":"10.1080/10291954.2023.2230701","DOIUrl":"https://doi.org/10.1080/10291954.2023.2230701","url":null,"abstract":"","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45848506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-25DOI: 10.1080/10291954.2023.2197319
K. Stark, S. Smulders, E. Odendaal
{"title":"Quantifying the tax compliance costs of individual taxpayers in South Africa","authors":"K. Stark, S. Smulders, E. Odendaal","doi":"10.1080/10291954.2023.2197319","DOIUrl":"https://doi.org/10.1080/10291954.2023.2197319","url":null,"abstract":"","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43162387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-19DOI: 10.1080/10291954.2023.2196182
Adele Oosthuizen
Small and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by external accountants. Research, however, indicates a reluctance amongst Small Business Owners (SBOs) to source advice from accountants. It has been suggested that factors relating to service quality may contribute to this reluctance. This paper aims to report on how the levels of service quality offered by Small Accounting Practitioners (SAPs) impact the frequency with which SMEs source different services. Data were collected from 422 South African SBOs using self-administered questionnaires. Hypotheses were tested through Structural Equation Modelling (SEM). An exploratory factor analysis was performed on the adapted Service Quality Model (SERVQUAL) scale, and two dimensions for measuring service quality in this context were found: technical and functional aspects. Results from the structural equation modelling indicate that SAPs’ level of service quality has no significant impact on the frequency with which SMEs source traditional accounting services. However, a significant positive relationship was found between both service quality dimensions identified and the rate at which SMEs source advisory services. The findings suggest that SAPs could establish a relationship of trust with their existing clients by providing high-quality services. Quality service, in turn, would result in clients sourcing advisory services more frequently, benefiting both the SME and the accounting practitioner.
{"title":"Service quality and the services sourced from small accounting practitioners","authors":"Adele Oosthuizen","doi":"10.1080/10291954.2023.2196182","DOIUrl":"https://doi.org/10.1080/10291954.2023.2196182","url":null,"abstract":"Small and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by external accountants. Research, however, indicates a reluctance amongst Small Business Owners (SBOs) to source advice from accountants. It has been suggested that factors relating to service quality may contribute to this reluctance. This paper aims to report on how the levels of service quality offered by Small Accounting Practitioners (SAPs) impact the frequency with which SMEs source different services. Data were collected from 422 South African SBOs using self-administered questionnaires. Hypotheses were tested through Structural Equation Modelling (SEM). An exploratory factor analysis was performed on the adapted Service Quality Model (SERVQUAL) scale, and two dimensions for measuring service quality in this context were found: technical and functional aspects. Results from the structural equation modelling indicate that SAPs’ level of service quality has no significant impact on the frequency with which SMEs source traditional accounting services. However, a significant positive relationship was found between both service quality dimensions identified and the rate at which SMEs source advisory services. The findings suggest that SAPs could establish a relationship of trust with their existing clients by providing high-quality services. Quality service, in turn, would result in clients sourcing advisory services more frequently, benefiting both the SME and the accounting practitioner.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49458641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-15DOI: 10.1080/10291954.2023.2172833
Estelle Landsberg, Liandi van den Berg
The business environment has seen rapid changes due to the Fourth Industrial Revolution (4IR) and the influence of exponential technological advancements. The enhancement of technology-based work environments has changed the skill set needed by graduates entering the workforce. In this regard, higher education institutions have shown signs of struggling to adapt curricula to prepare graduates with the skills needed by the fast-changing workforce environment. The South African Institute of Chartered Accountants (SAICA) developed a framework with competencies aimed to address the needed graduate skills, and for institutions to use as guiding documents in the amendment of their curricula. In this regard, the purpose of this study was to evaluate the top universities in South Africa’s accountancy module documents to determine whether the curricula are addressing the 4IR workforce needs. The SAICA-proposed competency framework (2025CF) was used as a conceptual framework for the evaluation of the university’s curricula documents, and findings indicate that universities still need to make substantial changes in order to include newly-added pervasive skills as prescribed by 2025CF. Findings from the systematic literature review indicate that universities adequately address business acumen skills; however, the categories of digital-, relational and decision-making acumen were insufficiently evident within the current curricula of the top five South African universities. The apparent lack of specific skills development for graduates needs urgent attention considering the technological changes brought on by the 4IR within the accountancy domain.
{"title":"4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review","authors":"Estelle Landsberg, Liandi van den Berg","doi":"10.1080/10291954.2023.2172833","DOIUrl":"https://doi.org/10.1080/10291954.2023.2172833","url":null,"abstract":"The business environment has seen rapid changes due to the Fourth Industrial Revolution (4IR) and the influence of exponential technological advancements. The enhancement of technology-based work environments has changed the skill set needed by graduates entering the workforce. In this regard, higher education institutions have shown signs of struggling to adapt curricula to prepare graduates with the skills needed by the fast-changing workforce environment. The South African Institute of Chartered Accountants (SAICA) developed a framework with competencies aimed to address the needed graduate skills, and for institutions to use as guiding documents in the amendment of their curricula. In this regard, the purpose of this study was to evaluate the top universities in South Africa’s accountancy module documents to determine whether the curricula are addressing the 4IR workforce needs. The SAICA-proposed competency framework (2025CF) was used as a conceptual framework for the evaluation of the university’s curricula documents, and findings indicate that universities still need to make substantial changes in order to include newly-added pervasive skills as prescribed by 2025CF. Findings from the systematic literature review indicate that universities adequately address business acumen skills; however, the categories of digital-, relational and decision-making acumen were insufficiently evident within the current curricula of the top five South African universities. The apparent lack of specific skills development for graduates needs urgent attention considering the technological changes brought on by the 4IR within the accountancy domain.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43006603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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