While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ ...

This study aimed to develop a causal chain that illustrates the path through which a variety of factors influence consumer financial vulnerability. In order to achieve the stated aim, it was necessary to firstly identify ...

The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management ...

The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have ...

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems ...

Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth based on its reaction to corporate scandals/collapses has led to contestation of the agency theory favoured by extant ...

Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question ...

This study investigates to what extent "e"-communication is used successfully by Zimbabwean commercial banks. The study was done using the literature survey method and the questionnaire. The closed and open-ended questionnaires ...

The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...

Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a ...