Masters Degrees (School of Accountancy)
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Public sector accountancy education at South African universities
(University of the Free State, 2021-10)This study has been undertaken against the perceived insufficiency of public sector accountancy education and research at universities, locally and internationally, while the need for public sector accountancy exists. The ... -
Belastingverligting as moontlike aansporingsmaatreël in die grondhervormingsproses
(University of the Free State, 2018-12)English: Many policies have been developed, programmes launched and legislation proclaimed since 1994 to promote land reform in South Africa. The need for land reform is clear from studying its history. Despite a number ... -
Harmonising user needs with reporting requirements of close corporations
(University of the Free State, 2004-11)English: The Close Corporations Act requires that the annual financial statements of close corporations must, in conformity with generally accepted accounting practice appropriate to the business of the corporation, ... -
Die openbaarmaking van finansiële instrumente in die finansiële state van mikro-gelduitleners
(University of the Free State, 2000-05)English: Since 1992 the micro lending industry experienced significant growth. The industry is now in the position where it forms an integral part of the financial sector in South Africa. Very little formal research has ... -
Sectional title property in South Africa: an accounting and auditing perspective
(University of the Free State, 2013-01)English: This study was undertaken against the background of the current housing problem in South Africa. Sectional titles play an important role in addressing this challenge, which is a high priority problem in the ... -
Audit reports of the Free State provincial departments: an audit and corporate governance perspective
(University of the Free State, 2012-07)English: This study has been undertaken against the background of public concern regarding the administration and financial management of public finances. Specific attention has been given to the 12 provincial departments ... -
Business ethics in the accountancy profession: a South African perspective
(University of the Free State, 2013-01)English: For thousands of years, man has been searching for the meaning of life, especially through philosophy and religion. One of the most important aspects in this search is probably the distinction between what constitutes ... -
Best corporate governance practices: financial accountability of selected churches in the Free State province
(University of the Free State, 2016-01)English: South Africa’s economy tells a daunting story of poverty, economic inequalities, unemployment statistics that have reached an all-time high and the increased threat of receiving a “junk” rating by grading agencies. ... -
The development and evaluation of risk-based audit approaches
(University of the Free State, 2011-11-22)English: The purpose of the study is to trace the development of risk-based audit approaches, in order to understand the complexities and difficulties of these approaches, as well as to evaluate these risk-based audit ... -
The effect of estimates in financial statements
(University of the Free State, 2008)The International Financial Reporting Standards (IFRSs) requires a number of accounting estimates for the preparation of financial statements. The purpose of this study is to establish the effect of estimates in financial ... -
Algemeen aanvaarde rekeningkundige praktyk vir niewinsgewende organisasies, met verwysing na die NG Kerk in die Vrystaat
(University of the Free State, 2006)English: Not-for-profit organisations, and thus the congregations and welfare organisations of the Dutch Reformed Church in the Free State, exhibit certain unique characteristics, different from businesses. In essence, the ...
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