Financial accounting and reporting in developing countries: A South African perspective

Financial accounting and reporting in developing countries: A South African perspective

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, give...

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Main Author: Johan Oberholster
Format: Article
Language:English
Published: AOSIS 1999-06-01
Series:South African Journal of Economic and Management Sciences
Online Access:https://sajems.org/index.php/sajems/article/view/2575
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spelling doaj-5945b2506fcd40898570f91c15657b1e2020-11-24T22:12:26ZengAOSISSouth African Journal of Economic and Management Sciences1015-88122222-34361999-06-012222223910.4102/sajems.v2i2.2575702Financial accounting and reporting in developing countries: A South African perspectiveJohan Oberholster0School of Accountancy, University of PretoriaSouth 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.https://sajems.org/index.php/sajems/article/view/2575
collection DOAJ
language English
format Article
sources DOAJ
author Johan Oberholster
spellingShingle Johan Oberholster
Financial accounting and reporting in developing countries: A South African perspective
South African Journal of Economic and Management Sciences
author_facet Johan Oberholster
author_sort Johan Oberholster
title Financial accounting and reporting in developing countries: A South African perspective
title_short Financial accounting and reporting in developing countries: A South African perspective
title_full Financial accounting and reporting in developing countries: A South African perspective
title_fullStr Financial accounting and reporting in developing countries: A South African perspective
title_full_unstemmed Financial accounting and reporting in developing countries: A South African perspective
title_sort financial accounting and reporting in developing countries: a south african perspective
publisher AOSIS
series South African Journal of Economic and Management Sciences
issn 1015-8812
2222-3436
publishDate 1999-06-01
description 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.
url https://sajems.org/index.php/sajems/article/view/2575
work_keys_str_mv AT johanoberholster financialaccountingandreportingindevelopingcountriesasouthafricanperspective
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