The study was prompted mainly by the need for and possibility of collaboration or even
mutual accreditation of practising chartered accountants and auditors in the countries of
Southern Africa. In establishing common ground between these countries of Southern
Africa it was found that the countries share not only geographical space but also strong and
increasingly important trade links, movement of people between the countries and in some
instances a common history, culture and language in the form of English. The current
harmonisation process of accounting standards worldwide enhanced this process.
A literature study was done emphasising South Africa as part of the Southern African
region, with a special emphasis on accountancy education. An analysis of current
international co-operation was done with special reference to the current international
harmonisation process. As part ofthe background an analysis was done of the current status
of the accountancy profession in each Southern African country.
As this study was done from a South African perspective, the emphasis was on the views
of members of the accounting profession in public practice with regard to greater cooperation
in the region in the accountancy field. This was achieved by means of an empirical
survey.
It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation
in the region. They believe that it would enhance the status of individual
accounting bodies worldwide~ that costs, information and infrastructure could be shared;
and that it would enhance professionalism and improve service to clients.
Specific areas were identified where co-operation could be improved, namely that academic
training should be harmonised, practical tralning should be interchangeable and agreements
should be reached with individual countries. Some concern was expressed that above all,
control should be maintained over the standards of academic and practical education.
It is recommended that the bodies governing the accountancy establishment in South Africa,
especially the South African Institute of Chartered Accountants and the Public Accountants'
and Auditors' Board, should increase their current efforts to establish greater formal
relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/16678 |
| Date | 07 1900 |
| Creators | Doussy, F. (Frank), 1958- |
| Contributors | Becker, H. M. R. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | 1 online resource (xv, 275 leaves) |
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