IT governance disclosure practices in the annual integrated reports of South African listed companies
- Authors: Jordaan, Willem
- Date: 2019
- Subjects: Electronic data processing - Auditing , Auditing - Data processing
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/414925 , uj:35014
- Description: Abstract: The importance of information technology (IT) and information systems for society and business cannot be overestimated. The ever-increasing reliance on IT and information systems by people and organisations will continue to grow. In recognition of this fact, statutory and regulatory bodies have included the need for the appropriate governance of IT and information systems in their codes and regulations. The King IV Report on Corporate Governance™ (copyright and trademarks are owned by the Institute of... , M.Com. (Computer Auditing)
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- Authors: Jordaan, Willem
- Date: 2019
- Subjects: Electronic data processing - Auditing , Auditing - Data processing
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/414925 , uj:35014
- Description: Abstract: The importance of information technology (IT) and information systems for society and business cannot be overestimated. The ever-increasing reliance on IT and information systems by people and organisations will continue to grow. In recognition of this fact, statutory and regulatory bodies have included the need for the appropriate governance of IT and information systems in their codes and regulations. The King IV Report on Corporate Governance™ (copyright and trademarks are owned by the Institute of... , M.Com. (Computer Auditing)
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A technology based solution for the teaching of basic accounting principles
- Authors: Coovadia, Husain Ebrahim
- Date: 2018
- Subjects: Accounting - Computer-assisted instruction , Accounting - Study and teaching (Higher) , Blended learning
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/282940 , uj:30499
- Description: M.Com. (Accounting) , Abstract: The use of technology outside of education has emerged as an essential feature of modern life, with its influence shaping individuals, businesses and industries alike. Since the inception of the so-called ‘internet age’, the use of technology has been explored as a platform for knowledge transfer. In the context of formal education, this phenomenon has challenged higher education institutions to enhance their teaching and learning practices by integrating technology into their course offerings. Accounting education, however, has been criticised for lagging behind mainstream educational developments in this area. The aim of this study was to develop and test a solution for integrating technology into education processes for the teaching of basic accounting principles (the Conceptual Framework, Preparation and Presentation of Financial Statements, Inventories and Trade Receivables and Trade Payables). A solution was developed that proposes using technology throughout the entire learning cycle of a student, from learning material, primary engagement (in the classroom), secondary engagement (outside the classroom) to assessment. Subsequent to the development of the technology-based solution, it was implemented in a Financial Accounting 1 course, for a period of six months. In this phase the effectiveness of the solution was tested by comparing the results of those who did not use the solution to those students using the solution. Overall, students who used the solution performed better than students who did not use the solution. However with regard to the Trade Receivables and Trade Payables topics an anomaly was identified which led to the conclusion that the greater the frequency of the use of the technology solution the greater the impact on the student results.
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- Authors: Coovadia, Husain Ebrahim
- Date: 2018
- Subjects: Accounting - Computer-assisted instruction , Accounting - Study and teaching (Higher) , Blended learning
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/282940 , uj:30499
- Description: M.Com. (Accounting) , Abstract: The use of technology outside of education has emerged as an essential feature of modern life, with its influence shaping individuals, businesses and industries alike. Since the inception of the so-called ‘internet age’, the use of technology has been explored as a platform for knowledge transfer. In the context of formal education, this phenomenon has challenged higher education institutions to enhance their teaching and learning practices by integrating technology into their course offerings. Accounting education, however, has been criticised for lagging behind mainstream educational developments in this area. The aim of this study was to develop and test a solution for integrating technology into education processes for the teaching of basic accounting principles (the Conceptual Framework, Preparation and Presentation of Financial Statements, Inventories and Trade Receivables and Trade Payables). A solution was developed that proposes using technology throughout the entire learning cycle of a student, from learning material, primary engagement (in the classroom), secondary engagement (outside the classroom) to assessment. Subsequent to the development of the technology-based solution, it was implemented in a Financial Accounting 1 course, for a period of six months. In this phase the effectiveness of the solution was tested by comparing the results of those who did not use the solution to those students using the solution. Overall, students who used the solution performed better than students who did not use the solution. However with regard to the Trade Receivables and Trade Payables topics an anomaly was identified which led to the conclusion that the greater the frequency of the use of the technology solution the greater the impact on the student results.
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Knowledge and skills required by entry-level accountants for integrated reporting
- Janse van Rensburg, Anna Maria
- Authors: Janse van Rensburg, Anna Maria
- Date: 2018
- Subjects: Accountants
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/282363 , uj:30413
- Description:
Abstract: The introduction of integrated reporting, which requires companies to communicate the short-, medium- and long-term effects of their business activities on sustainable value creation, has had a significant impact on company reporting environments. Accountants are now required to obtain a new set of skills enabling them to generate appropriate internal and external information to report on the effects that their company’s activities are having on all their various stakeholders. The purpose of this study is to identify the skills and competencies an entry-level accountant would need in terms of specific knowledge and soft skills to support the integrated reporting process. The extent to which students studying towards a professional qualification in accounting are prepared for this new reporting environment is currently unknown. The study examined the
Framework to determine the knowledge and soft skills that an entry-level accountant requires to contribute effectively to the integrated reporting process. The study identified thirteen specific knowledge areas that entry-level accountants need in order to contribute effectively to the integrated reporting process. It was also established that the International Federation of Accountants’ (IFAC’s) soft skills requirements for the Professional Accountancy Organisations (PAO) are sufficient preparation for the integrated reporting process. PAOs, educators and entry-level accountants should realise that the specific knowledge areas and soft skills, required for the integrated reporting process, are interrelated and should be taught and assessed in an integrated and cross-functional manner. , M.Com. (Financial Management) - Full Text:
- Authors: Janse van Rensburg, Anna Maria
- Date: 2018
- Subjects: Accountants
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/282363 , uj:30413
- Description:
Abstract: The introduction of integrated reporting, which requires companies to communicate the short-, medium- and long-term effects of their business activities on sustainable value creation, has had a significant impact on company reporting environments. Accountants are now required to obtain a new set of skills enabling them to generate appropriate internal and external information to report on the effects that their company’s activities are having on all their various stakeholders. The purpose of this study is to identify the skills and competencies an entry-level accountant would need in terms of specific knowledge and soft skills to support the integrated reporting process. The extent to which students studying towards a professional qualification in accounting are prepared for this new reporting environment is currently unknown. The study examined the
Framework to determine the knowledge and soft skills that an entry-level accountant requires to contribute effectively to the integrated reporting process. The study identified thirteen specific knowledge areas that entry-level accountants need in order to contribute effectively to the integrated reporting process. It was also established that the International Federation of Accountants’ (IFAC’s) soft skills requirements for the Professional Accountancy Organisations (PAO) are sufficient preparation for the integrated reporting process. PAOs, educators and entry-level accountants should realise that the specific knowledge areas and soft skills, required for the integrated reporting process, are interrelated and should be taught and assessed in an integrated and cross-functional manner. , M.Com. (Financial Management) - Full Text:
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