Gideon Els
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Developing self-regulated learning in accounting students: A guide for educators Open
Higher education educators need to equip students with self-regulated learning skills to keep up with ongoing global changes. Self-regulated learning is the ability of a student to set learning goals, monitor progress, adjust strategies, a…
The relevance of integrated reporting in future standard setting of the International Sustainability Standards Board Open
Introduction Sustainability reporting has become increasingly important to stakeholders, and therefore, there is a growing need for a global set of standards for sustainability reporting. The International Sustainability Standards Board (I…
Determining the business environmental factor constructs relevant to small and medium-sized enterprises trade credit management Open
Background: Within the conceptual paradigm that the business environment of South Africa could significantly impact on small and medium-sized enterprises, (SMEs) management of trade credit, the need exists for internal and external busines…
The impact of the South African business environment on SMEs trade credit management effectiveness Open
Background: Given that the impact of the South African business environment on small and medium-sized enterprises’ (SMEs) management of trade credit is largely unknown, this article argues that certain internal or external business environ…
Regulatory changes in South Africa and their impact on the short-term insurance environment, 1960–1980 Open
Orientation: The South African Insurance Act 18 of 2017 became effective on 01 July 2018 as part of the new Twin Peaks regulatory system. The often stated reason for the new regulatory regime is the 2008 global financial crisis. Regulatory…
Editorial Open
No abstract available.
Editorial Open
No abstract available.
Editorial Open
In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS 15
Editorial Open
Volume 10 of the Journal of Economic and Financial Sciences (JEF) will go down in history of this journal as important, primarily because this is the
Responsible investing in South Africa: past, present and future Open
Despite strong growth in responsible investing (RI) internationally, only a few institutional investors in South Africa have adopted this investment philosophy. This article contributes to the limited body of African RI literature by ident…
A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016) Open
The Journal of Economic and Financial Sciences (JEF) reaches its tenth year of publishing in 2016. This paper explores the manuscript characteristics, authorship dynamics and main research trends of the journal’s first decade by analysing …
Editorial Open
No abstract available.