Original Research
Financial accounting and reporting in developing countries: A South African perspective
South African Journal of Economic and Management Sciences | Vol 2, No 2 | a2575 |
DOI: https://doi.org/10.4102/sajems.v2i2.2575
| © 2018 Johan Oberholster
| This work is licensed under CC Attribution 4.0
Submitted: 03 July 2018 | Published: 30 June 1999
Submitted: 03 July 2018 | Published: 30 June 1999
About the author(s)
Johan Oberholster, School of Accountancy, University of Pretoria, South AfricaFull Text:
PDF (828KB)Abstract
South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This paper explores the origins of the current South African accounting system, given its status as a developing country, and endeavours to show that financial reporting needs to be amended to reflect the changing face of the South Africa's social fabric, its status as a developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues.
Keywords
No related keywords in the metadata.
Metrics
Total abstract views: 1395Total article views: 678
Crossref Citations
1. Factors impacting on the future of the IASB
Z.Y. Sacho, J.G.I. Oberholster
Meditari Accountancy Research vol: 16 issue: 1 first page: 117 year: 2008
doi: 10.1108/10222529200800007