SMEs are considered as the best possible vehicle to reduce the unemployment rate andincrease economic participation in the country, specifically for historically disadvantagedpeople. Due to, among other things, the lack of small business management skills, thepotential of SMEs cannot be fully...

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information...

Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability to understand financial information in the context of these surroundings....