255 publication(s) trouvée(s)
Article scientifique
Not all experts are equal in the eyes of the International Auditing and Assurance Standards Board: On the application of ISA510 and ISA620 by South African registered auditors
Background: The article focuses on inconsistencies in audit approaches when auditors place reliance on the work performed by others. It …
Article scientifique
Spousal effects on wages, labour supply and household production in Ghana
Background: The relationship between spousal wages and hours of work, including the phenomenon of a spousal premium or penalty, is …
Article scientifique
Human capital and economic growth in South Africa: A cross-municipality panel data analysis
Background:In the literature, human capital has been identified as a key economic variable that is needed to promote growth; hence …
Article scientifique
Voluntary social performance disclosure and firm profitability of South African listed firms: Examining the complementary role of board independence and managerial ownership
Background: There is growing literature promoting corporate governance mechanisms as important elements that could mitigate the inconclusive findings within the …
Article scientifique
Assessing the effectiveness of an occupational health and safety system in a selected automotive assembly organisation in South Africa
Background: It has been established that high levels of safety performance are achieved by strong and positive safety climates. Good …
Article scientifique
Reflecting on the changing landscape of shareholder activism in South Africa
Background: Investors around the globe are increasingly focusing on investing in a responsible manner by accounting for environmental, social and …
Article scientifique
Broad-Based Black Economic Empowerment and corporate financial health
Background: Legislation was implemented in South Africa in 2003 and revised in 2013 to promote Broad-Based Black Economic Empowerment (B-BBEE).Aim: …
Article scientifique
The performance measurement conundrum: Construct validity of the Individual Work Performance Questionnaire in South Africa
Background: Performance remains high on the agenda of both researchers and practitioners, and rigorous measurement is central to evidence-based investigations. …
Pages liminaires
Acknowledgement to reviewers
No abstract available.
Pages liminaires
Table of Contents Vol 23, No 1 (2020)
No abstract available.
Article scientifique
Micro-simulations of a dynamic supply and use tables economy-wide Leontief-based model for the South African economy
Background: South Africa has not fully recovered from the 2008 global recession. The World Bank has predicted that South Africa …
Article scientifique
The relationship between managers’ goal-setting styles and subordinates’ goal commitment
Background: Convincing employees to set aside their self-interests and commit to collective goals is essential for the effective functioning of …
Article scientifique
The anticipatory psychological contract of management graduates: Validating a psychological contract expectations questionnaire
Background: It was proposed that if we assess an individual’s mental schema, it may facilitate a better understanding of the …
Article scientifique
The influence of cognitive dimensions on memorable experiences within a marine tourism context
Background: Consumers are increasingly demanding memorable experiences, thereby placing pressure on businesses to meet these demands. The provision of memorable …
Article scientifique
Work-life balance, job satisfaction and retention: Turnover intentions of professionals in part-time study
Background: Undertaking degree studies while working can provide life-changing career opportunities. These studies, however, can introduce substantial work-life balance conflict, …
Article scientifique
The significance of performance appraisal for innovation, in selected South African organisations
Background: It is evident from Western literature that performance appraisal (PA) results in innovation. However, evidence of empirical research on …
Article scientifique
Online reputation, virtual experience and tourists’ revisit intentions. The case of Vilakazi street tourism corridor in Soweto
Background: Academic literature has documented the benefits of technology for the tourism business. However, the influence of the fourth industrial …
Article scientifique
Establishing the risk denominator in a Sharpe ratio framework for share selection from a momentum investment strategy approach
Background: Based on the static mean-variance portfolio optimisation theory, investors will choose the portfolio with the highest Sharpe ratio to …
Article scientifique
Linking integrated reporting quality with sustainability performance and financial performance in South Africa
Background: Ten years have lapsed since the launch of the International Integrated Reporting Council. Stakeholders increasingly question whether integrated reporting …
Article scientifique
A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
Background: An additional reportable arrangement was added to South African tax legislation by way of a public notice in section …