The dissertation involves an investigation into the circumstances of international competitiveness and how it is pursued by firms from different sugar producing and marketing nations. Understanding of competitiveness has primarily been pursued in terms of economic variables and market...

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard...

Modern computer systems are becoming more powerful and complex. This growth in system complexity results in corresponding increase of system integration process (SIP) complexity. System integration (SI) phase of system development life cycle (SDLC) has the highest risks in system development,...

Gegenstand der Arbeit ist die Konzeptualisierung der Internationalit?t der Unternehmung. Den Ausgangspunkt bildet die Erkenntnis, dass einzelne existente (Mess)Konzepte der Komplexit?t des Konstruktes Internationalit?t der Unternehmung nicht gerecht werden. Der Operationalisierung und...

The Australian accounting standard AAS 25 Financial Reporting by Superannuation Plans was the first pension accounting standard internationally to apply established conceptual framework (CF) principles. In Australia those principles have guided standard setting for more than a decade. However,...

This thesis reports on a research project conducted at Stellenbosch University, focusing on the field ofinformation management, and contributing to the development of an approach for structuring information insuch a manner that context becomes apparent, which on its part assists persons (and...