This dissertation examines the teaching of Accounting in secondary schools under the auspices of the Natal Education Department (NED) and the influence that exposure to Accounting at high school then has on the performance of students in the first year Accounting course at the University of Natal (Durban). Teaching and examining methods in Accounting in Natal high schools have undergone notable revision since the introduction of the current Standard 10 syllabus in 1987. The nature of the revised methodology is assessed through surveys of the opinions of those individuals with a direct involvement in high school Accounting i.e. school pupils, prospective university students, the NED Subject Committee, school Accounting teachers, university lecturers and accountants in public practice. The major findings were that a significant majority of university students believed that previous exposure to the subject at high school level was a distinct advantage in Accounting I, while a significant majority of students who had not undertaken the subject up to matric level believed, in retrospect, that they should have done so. A number of universities are aware of the advantage enjoyed by students with previous exposure to the subject and have constructed their first year Accounting courses accordingly. The University of Natal, however, continues to treat its Accounting I group as a homogeneous unit, the implications of which are covered in the study. Data was collected over a three year period (1988 to 1990) in order to compare the performance of the two groups of students in Accounting I i.e. those with matric Accounting and those without. The statistical analysis revealed that students without matric Accounting have: * significantly higher drop-out rates (and drop-outs from this group were of relatively high academic ability) * significantly lower pass rates * significantly lower Accounting I marks, despite the fact that there is no apparent difference in the academic ability of the two groups of students. Whilst the study has focused on the relevance of high school Accounting towards further study at university, the point is made that the high school Accounting course needs to cater also for a majority of pupils who will choose alternative career options. / Thesis (M.Com.)-University of Natal, Durban, 1992.

As the business and economic world is constantly evolving due to globalization, the importance for a uniform, worldwide set of accounting standards can no longer be put to question. As each country has its own unique accounting standards, International Financial Reporting Standards (IFRS) are regarded as the solution to this concern as they would enable investors to value the financial position of a firm regardless of where it is located. While a large number of countries have already pledged to converge to these standards, a large number of accountants wonder why India (with its increasing requirement for global capital) has had significant delays in converging with IFRS. While there are significant differences between IFRS and current Indian accounting standards, this paper provides a cost / benefit analysis of what the convergence with IFRS would bring to the Indian economy. Further, it analyzes the other non-qualitative factors that have led to delay in implementation and ends by looking at what Indian convergence with IFRS would add to the world economy.

This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities and differences of responses across country and regional classifications, and across income and stakeholder groups. The study conducted both qualitative and quantitative research methods of textual analysis by employing grounded theory and content analysis. The results indicate that D8 submissions primarily come from preparers in developed countries located in Europe and Central Asia and in East Asia and the Pacific regions. However, findings also show that regardless of country, regional, or income group classification, the co-operative industry expressed common concerns and issues.

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Thesis (M. Soc. Sc.)--University of Hong Kong, 2000. / Includes bibliographical references (leaves 76-84).

Thesis (M.Soc.Sc.)--University of Hong Kong, 2000. / Includes bibliographical references (leaves 76-84) Also available in print.

Thesis (D. Comm.(Financial management sciences))-University of Pretoria, 2005. / Summary in English. Includes bibliographical references (leaves 121-130). Available on the Internet via the World Wide Web.

The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that arise in the completion of income tax returns. There are many in this connection but the author has attempted to show only the more important. The accountant has been, naturally, a very influential factor in the development of income taxes, especially in connection with their relation to business. This has been shown in chapter four. The final chapter brings out the conclusions drawn from this study along with some brief summary statements.

This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.