Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...

This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to the raw records captured in various tax forms and outlines the...

This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to the raw records captured in various tax forms and outlines the...

Based on the theory of personality BIS / BAS (Carver and White, 1994) and the motivational theory of Self-determination theory (Gagné and Deci, 2005), studied the relationship between both models in order to identify profiles that allow us to understand the characteristics and motivational...

Based on the theory of personality BIS / BAS (Carver and White, 1994) and the motivational theory of Self-determination theory (Gagné and Deci, 2005), studied the relationship between both models in order to identify profiles that allow us to understand the characteristics and motivational...