Firstly, the study contributes to the understanding of voluntary IC disclosure
practices in the South African metropolitan municipalities and therefore narrows the
gap between IC theory and practice. Secondly, the findings provide valuable
insights into the frequency, patterns and quality of voluntary IC disclosure in
metropolitan municipalities across a three-year period. Thirdly, the results of the
study may be used by various stakeholders of municipalities such as management,
regulators and standard-setting bodies to improve disclosure of IC in this sector. / Financial Accounting / M. Phil. (Accounting Sciences)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/26313 |
| Date | 01 1900 |
| Creators | Mohajane, Kelebogile |
| Contributors | Scott, D., Scheepers, D. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (vi, 110 leaves) : illustrations (some color), application/pdf |
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