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oa South African Journal of Economic and Management Sciences - Financial accounting and reporting in developing countries: a South African perspective

Volume 2, Issue 2
  • ISSN : 1015-8812

 

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.

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/content/ecoman/2/2/AJA10158812_192
1999-06-01
2016-12-10

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