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)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/16100 |
| Date | 11 1900 |
| Creators | Stainbank, L. J. (Lesley June), 1953- |
| Contributors | Saenger, E., Du Plessis, P. C. (Pieter Cornelius), 1948- |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | 1 online resource (xxi, 376 leaves) |
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