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The primary objective of the study was to propose a teaching approach for first-year Financial Accounting modules, that may improve the success rates of marginalised students enrolled for inclusive diploma type accountancy programmes. The study followed a multi-phased approach with a research methodology for each phase. These include an extensive literature study, qualitative focus group discussions and a survey questionnaire. A teaching approach was developed from the results and findings, which was pilot tested. The study is underpinned by the theory of reasoned action -- focussing on the notion of changing student attitude through classroom management and student engagement. Results from the statistical analyses of student academic performance on completion of the academic semester following the pilot test, revealed that the teaching approach significantly improved students' success. The revised teaching approach can be successfully implemented at all universities teaching accounting.

The article focuses on the concept of accountability in the South African public sector, with specific attention to the role of the auditing profession. Topics include accountability of the auditor and the auditee, with a particular emphasis on the need for the auditor's integrity to be above reproach the auditing system; and highlighting the importance of ensuring investment in the economy and trust in public spending.

Stakeholders have no alternative than to rely on the credibility and effectiveness of governance and oversight structures within organizations, to protect their interest. This study investigates whether the expectation for expanded disclosure on audit committees has been adopted as part of organizational culture. The evolution of audit committee guidance in the King reports and prominent global reports were analyzed and compared to legislation governing all sectors within South Africa. A document analysis in the form of a structured content analysis was conducted to determine adherence to King guidance by South African organizations. Optimal scaling was applied to determine dimensions of disclosure, with respect to audit committee best practice. Finally, the level of adherence to legislation versus adherence to best practices is gauged within each dimension. Results support organizations to have generally increased disclosure on audit committees' composition and role. The study adds to the body of knowledge on voluntary disclosure of audit committee best practice, to be considered by policy makers and management, on what may strengthen the credibility and effectiveness of audit committee oversight as perceived by the stakeholder. The result also presents a foundation for further research within this area. [ABSTRACT FROM AUTHOR]

Stakeholders of organisations have to rely on the credibility and effectiveness of governance by management and oversight structures, such as the audit committee, to protect their interests. The role of the audit committee is globally accepted to be one of oversight and monitoring of management. In contrast, the Municipal Finance Management Act, 56 of 2003, requires a South African municipal audit committee to be an independent advisory committee to management. Our research objective was to argue that an anomaly exists in the Municipal Finance Management Act regarding audit committees' role in that it deviated from the globally accepted norm. This conceptual article follows an interpretive approach, which includes a document analysis to establish the prevalence of the audit committee advisory expectation and thereafter to argue from theoretical perspectives whether the audit committee's function to advise municipal management in particular has validity. Our conclusion suggests that legislators should consider amending the Municipal Finance Management Act to reflect audit committee best practice or changing the reference to the municipal audit committee to that of an advisory committee so as to avoid misleading local communities in terms of what they may perceive as good governance practice. Thus this article informs legislators of a possible governance anomaly in South African legislation. [ABSTRACT FROM AUTHOR]

The Southern African Journal of Accountability and Auditing Research (SAJAAR) is a scientific research journal of the Southern African Institute of Government Auditors (SAIGA). The aim of SAJAAR is to advance scholarly research and debate accountability and auditing-related topics, with preference given to research which focuses on the public sector. SAJAAR has been in existence since 1998, however, has not embarked on a bibliometric review to reflect on its history and development. The research objective of this study was to perform a bibliometric review for regular readers and the broader academic and professional community to reflect on the history of the journal and consider its status and future in terms of auditing and accountability. A bibliometric review is considered a natural and necessary exercise for academic journals. The study employed a deductive content analysis based on bibliometric characteristics commonly used in literature. The findings reveal a steady increase in the number of annual publications over the 20-year period. The journal maintained a strong focus on internal and external auditing research, particularly in the South African public sector. International collaboration declined and no publications were published from the broader Southern African community. In terms of methodologies, a mix between quantitative and qualitative studies exists, however, most of the latter studies were non-empirical in nature. Limited studies were conducted using a mixed methods approach. The results of the bibliometric review suggests that the journal increase its Southern African footprint by elevating its status and international visibility, include more empirical qualitative studies and invite manuscripts from studies which adopt mixed methods research. This bibliometric review of the history of SAJAAR, presents the journal and its readers with a synopsis of its status, potential growth and a baseline against which future progress can be measured. The results enable readers and regular authors to reflect on further research in auditing and accountability, so that SAJAAR can reflect on its policy and strategy [ABSTRACT FROM AUTHOR]

The answer to what an effective internal audit function entails is still eluding the profession, but what is clear is that the needs of prominent stakeholders must be met by internal auditing for them to be deemed effective. This study investigates the potential profiles of the public sector in terms of the internal audit service provided and its effectiveness as perceived by the key stakeholders. It also investigates whether internal audit effectiveness across the three spheres of the South African government are perceived similarly by the head of the function and its key stakeholders, namely, senior management and the audit committee. Cluster analyses was utilised to identify profiles within the data. The results revealed a clear distinction between perceived internal audit effectiveness of the three spheres of government. The study provides a refined overview for the various spheres of government on how their internal audit effectiveness is perceived in comparison to the other spheres. [ABSTRACT FROM AUTHOR]

In South Africa, municipalities are central to government's service delivery efforts to its communities. Because of inadequate revenue collection processes or impoverished communities that are unable to supply necessary operational revenues, both national and provincial government need to transfer funds to the local government to achieve delivery of priority services and economic development infrastructure. This study investigates, through a desktop study, the best financial planning practices for municipalities to implement in order to be financially viable, by reviewing and comparing the legislative and legal frameworks relating to financial planning and the financial planning practices in Australia and New Zealand, whose legislation served as an example for the drafting of current South African legislation. Copyright © 2014 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]