Browsing Research articles (Dept of Accounting & Finance) by Title
Now showing items 1-13 of 13
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Accounting ethics: a study of professional independence status of accounting firms in Botswana
(Elsevier Ltd, www.elsevier.com, 2004)The purpose of this study was to determine if auditing firms in Botswana have begun to provide services beyond traditional auditing. It also sought to establish whether income from such services was significant compared ... -
A decision tree approach for integrating small business assistance schemes
(Emerald Group Publications, www.emeraldinsight.com, 2004)There is a general consensus among public policy makers, academics and researchers that entrepreneurship is a vital route to economic advancement for both developed and developing economies. As a result, a host of small ... -
Esential skills for accounting graduates: the accounting practitioner's pespective
(Institute of Finance Management, 2006)This study was undertaken to collect the views of practicing accountants in Botswana on a number of skills considered essential for any gradute in Accounting. Questionnaires were delivered to 250 accountants employed by ... -
The General determinants of share returns: an empirical investigation on the Dhaka Stock Exchange
(World Scientific, www.worldscientific.com, 2005)The paper investigates the underlying factors that determine share returns on the Dhaka Stock Ex change. The empirical analysis does not support the critical condition of the Capital Asset Pricing Model of a positive ... -
Government policy and enterpreneurship performance: the case of small, medium and micro enterprises in Botswana
(Science Publications, http://www.thescipub.com, 2002)Botswana is fast developing country and has witnessed remarking progress in areas of agriculture and industry since independence. The eighth National Development Plan covering 1997/98 -2002/03 period has economic diversification ... -
The impact of income tax rates (ITR) on the economic development of Botswana
(Academic Journals, http://www.academicjournals.org, 2009-04)Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic ... -
Information regulation in consumer credit markets– determinants of financial information oversupply
(EuroJournals Publishing, http://www.eurojournals.com/REFAS.htm, 2011)Financial information regulation forms an integral part of consumer financial markets, while market efficiency provides a measure of the aptness of any financial regulatory architecture. There has been a noticeable shift ... -
IT skills of academics and practising accountants in Botswana
(Inderscience Publishers, http://www.inderscience.com, 2008)Information Technology (IT) skills are important for practising accountants and accounting educators. This paper reports on a study done to evaluate the levels of IT skills of practising and accounting educators in Botswana, ... -
Knowledge sharing behaviour and demographic variables amongst secondary school teachers in and around Gaborone, Botswana
(South African Journal of Information Management, http://www.sajim.co.za, 2011-11-25)The purpose of this study was to investigate the relationships between knowledge sharing behaviour and the demographic variables gender, age, organisational tenure and professional tenure. Following a correlational survey ... -
Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana
(Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886, 2007)This study sought to determine the usefulness of annual report information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented ... -
Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana
(Asian Network for Scientific Information, www.ansinet.org, 2007)The study sought to determine the usefulness of Annual reports information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented ... -
The small business audit : problems faced by auditors in selected SADC countries
(Emerald Group Publications, www.emeraldinsight.com, 2007)Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors ... -
Towards free trade in Southern Africa: the need to keep pace with world trends
(Pula: Botswana Journal of African Studies, 1992)This paper examines the challenges and opportunities that present themselves to the Southern African region as far as free regional and international trade is concerned. The focus of the paper is on the Southern African ...