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author = "Koornhof, Carolina, 1959-"
1
Found 10 documents, displaying page 1 of 1
A systems approach to research inquiry in accounting : a research note
Author(s) :
Koornhof, Carolina, 1959-
Description :
Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. From a methodological perspective, Accounting research therefore has a narrow ba...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Towards a taxonomy of accounting
Author(s) :
Koornhof, Carolina, 1959-
Description :
The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan and Wetherbe taxonomy was updated to reflect recent developments in MIS. The...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Balancing general and professional education in the economic, financial and management sciences
Author(s) :
Koornhof, Carolina, 1959-
Description :
The purpose of this inaugural address is to present and analyse the assertion that
tension exists between general and professional education in institutions of higher
education and specifically in the Faculty of Economic and Management Sciences of
the University of Pretoria.
,
Programme of ceremony, in...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Developing a framework for flexibility within organisations
Author(s) :
Koornhof, Carolina, 1959-
Description :
Recent research in Management Sciences has shown that flexibility is an essential characteristic of successful enterprises in a highly competitive and rapidly changing business environment (Kogut, 1985; Ansoff, 1988; Pasmore, 1994; Volberda, 1998). Consequently, management should not only understand...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye
Description :
In a rapidly changing business environment, successful enterprises are becoming more innovative and increasing resources are allocated to research and development of new ideas, products, processes, services and systems. Consequently, the disclosure of information on research and development costs in...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
Afrikaans
Deferred tax and long-term insurers
Description :
Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Enhancing the accountant's awareness of change
Description :
The business environment of the 1990s has been subjected to rapid and accelerated change. Times of change give rise to a more uncertain and complex environment in which businessess have to operate, but they also provide opportunities for those businessess that understand and exploit change. Accounta...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Postmodernism and accounting : mirror or myth?
Description :
Words such as postmodernism and postmodern have become part of our vocabulary and are used in everyday conversations. However, the underlying concepts and ideas are generally diffuse and defy concise definition and exact classification.
This article examines the concepts and ideas of postmodernism a...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders
Description :
There is increasing international concern about the escalation of fraud and, in particular, financial statement fraud. Detecting financial statement fraud and proving such fraud remains an elusive goal. Red flagging is an early warning system that has been used by auditors to determine the probabili...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
The opinion of investors and lenders on red flags
Description :
Red flags are events, conditions, situational pressures, opportunities or personal characteristics that may cause management to commit fraud for company benefit or for personal gain. Lenders and investors require red flags that are appropriate to their particular interests and their access to inform...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
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Found 10 documents, displaying page 1 of 1