Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan gebruikers geopenbaar word. Die volgende fasette is bespreek: (1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening waarin wetsvoorskriftelikheid beklemtoon is. (2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid op finansiele verslagdoening. (3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele verslagdoening in Suid-Afrika. Soos in die Verenigde Koninkryk, die VSA en Australie, het wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele state aansienlik verbeter maar daar bestaan tekortkominge in Suid-Afrika, wat aangespreek moet word. Om onafhanklike en volgehoue navorsing te verseker, behoort 'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking voortdurend aan die nuutste omgewingsontwikkelinge kan voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig om basiese ontledingsverhoudings te openbaar vir sinvolle belegg ingsbesluitneming. / This research was undertaken to show whether regulation as an environmental factor of financial reporting can provide useful information for making decisions. The following aspects were discussed: (1) A theoretical framework for financial reporting emphasizing accounting regulation. (2) A review of the historical and current influence of regulation on financial reporting. (3) Regulation as an environmental factor of financial reporting in South Africa. As in the United Kingdom, the USA and Australia, regulation of accounting in South Africa has improved the usefulness of financial reporting to a great extent, but there are still shortcomings in South Africa that require attention. To ensure independent and continuous research, it is recommended that a task force be appointed to enable financial disclosure to cope with the latest environmental developments. The South African law should also force companies to disclose basic analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)

Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan gebruikers geopenbaar word. Die volgende fasette is bespreek: (1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening waarin wetsvoorskriftelikheid beklemtoon is. (2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid op finansiele verslagdoening. (3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele verslagdoening in Suid-Afrika. Soos in die Verenigde Koninkryk, die VSA en Australie, het wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele state aansienlik verbeter maar daar bestaan tekortkominge in Suid-Afrika, wat aangespreek moet word. Om onafhanklike en volgehoue navorsing te verseker, behoort 'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking voortdurend aan die nuutste omgewingsontwikkelinge kan voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig om basiese ontledingsverhoudings te openbaar vir sinvolle belegg ingsbesluitneming. / This research was undertaken to show whether regulation as an environmental factor of financial reporting can provide useful information for making decisions. The following aspects were discussed: (1) A theoretical framework for financial reporting emphasizing accounting regulation. (2) A review of the historical and current influence of regulation on financial reporting. (3) Regulation as an environmental factor of financial reporting in South Africa. As in the United Kingdom, the USA and Australia, regulation of accounting in South Africa has improved the usefulness of financial reporting to a great extent, but there are still shortcomings in South Africa that require attention. To ensure independent and continuous research, it is recommended that a task force be appointed to enable financial disclosure to cope with the latest environmental developments. The South African law should also force companies to disclose basic analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)