The influence of full compliance with the Companies Act

Cronje, Christo; Gouws, D.G.

dc.contributor.author	Cronje, Christo
dc.contributor.author	Gouws, D.G.
dc.date.accessioned	2013-02-12T11:34:54Z
dc.date.available	2013-02-12T11:34:54Z
dc.date.issued	2001
dc.identifier.citation	D.G. Gouws, C.J. Cronjé, (2001) "The influence of full compliance with the Companies Act on the knowledge-creating potential of the directors’ report", Meditari Accountancy Research, Vol. 9 Iss: 1, pp.155 - 173	en
dc.identifier.uri	http://dx.doi.org/10.1108/10222529200100009
dc.identifier.uri	http://hdl.handle.net/10500/8635
dc.description.abstract	Accounting is a complex system, comprising numerous items and transactions that are interrelated in various ways. Management’s decisions are reflected in accounting information. The user of accounting information has a real need to comprehend such information in order to make informed decisions. The research reported in this article reveals that when the directors’ report fully complies with the letter and context of the Companies Act, it should be used as: a communication tool to enhance comprehensibility; as a mechanism to explain the economic reality of the company; and as a vehicle to reduce the gap between accounting information and the user. It should therefore be used as a knowledge-creating statement, which the various stakeholders of the company can tap into.	en
dc.language.iso	en	en
dc.publisher	Emerald
dc.subject	Directors' report	en
dc.subject	Knowledge creation	en
dc.subject	Communication	en
dc.subject	Comprehensibility	en
dc.title	The influence of full compliance with the Companies Act	en
dc.type	Article	en
dc.description.department	Financial Accounting	en