This paper titled ‘accounting clarity through the proposed two column profit and loss account; a comparative study of accountants and investors’ perceptions, investigates the Relevance, Understanding, Reliability, Importance and Clarity (RURIC) of the proposed Two Column Profit and Loss...

Purpose: This review synthesizes existing studies that have investigated questions related to imperialism and postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a structured literature review of imperialism and...

Purpose: This review synthesizes existing studies that have investigated questions related to anti-Black racism in accounting literature and identify opportunities for future research. Design/Methodology: This study undertook a structured literature review of both discrimination and...

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...

State-owned enterprises (SOEs) are legally private entities used in many jurisdictions to satisfy public needs, mostly through extensive consumption of public funds. While the nature of purposes pursued and of resources employed affects their accountability in a public sense, their financial...

Accounting measures are traditionally considered not significant from an economic point of view. In particular, accounting rates of return are often regarded economically meaningless or, at the very best, poor surrogates for the IRR, which is held to be “the” economic yield. Likewise,...

Businesses believe that accounting is for financial reporting and to met statutory needs alone. Most enterprises that have Management Accounting systems do not utilize them effectively.The popular way company directors influence performance is performing postmortem adjustment on financial...

In this paper the authors analyse implementation of the fund accounting concept in the process of managing non-profit organisations. Control of budget, that is, funds can be ensured by implementing various concepts, including, inter alia, the fund accounting concept. Although its implementation...