The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ...

South Africa is at present experiencing the highest incidence of publication of the value added statement reported anywhere in the world to date. In addition research investigating the predictive ability of value added ...

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has ...

Internationally, there is a shortage of organs available for organ donation. Human tissue and cells are becoming increasingly valuable as part of commercially valuable biotechnological research. The developments have ...

This paper investigates the motivation for the voluntary disclosure of financial information by companies in their annual financial statements, by examining aspects of the usefulness of the value added statement. The ...