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The archaic concepts of agency theory : a South African accounting practice perspective

M.Com. (International Accounting) / Without me trying to rewrite history or steal the thunder from many historians, it was William Pollard who said: “without change there is no innovation, creativity, or incentive for improvement. Those who initiate change will have a better opportunity to manage the change that is inevitable” (Brainyquote, 2014). In the words of the famous George Bernard Shaw, “progress is impossible without change, and those who cannot change their minds cannot change anything” (Brainyquote, 2014). These truths equally apply to accounting practice. Over the past few years, many factors have contributed to changes in accounting practice.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:12495
Date07 October 2014
CreatorsOlivey, Margaretha Magdalena
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
TypeThesis
RightsUniversity of Johannesburg

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