South Africa has become the first country in the world to adopt the International Accounting Standards Board's proposed International Financial Reporting Standards for Small and Medium-sized Entities in its exposure draft form as a transitional standard for limited interest companies without...

Purpose: The purpose of this paper is to investigate the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Specifically, the study examines whether motivational (expectation and volition) and engagement and commitment (academic...

The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is...

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000–2005, we find that both sets of amounts are value relevant but HC...