No abstract available. Copyright / Dissertation (MCom)--University of Pretoria, 2011. / Accounting / unrestricted

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)