Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries: A case study of South Africa
Acta Commercii
| Field | Value | |
| Title | Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries: A case study of South Africa | |
| Creator | Nieman, Gideon Fouché, Karel | |
| Description | Purpose: This report is on a team effort to advise the Department of Trade and Industry on the development of a regulatory framework for the auditing of Financial, Management. Performance and Social Reporting Systems for co-operatives. Orientation: There was no framework in place prescribing requirements for reporting on financial, management and social performance of co-operatives. As a result, the team assisted the Department of Trade and Industry with the development of a proposed reporting framework with reference to international best practices and existing financial reporting frameworks. Findings: The research performed showed that existing reporting frameworks and practices do not meet the reporting requirements of co-operatives in all aspects because of the different nature of co-operatives as opposed to shareholder-owned entities. | |
| Publisher | AOSIS | |
| Date | 2016-08-31 | |
| Identifier | 10.4102/ac.v16i1.285 | |
| Source | Acta Commercii; Vol 16, No 1 (2016); 7 pages 1684-1999 2413-1903 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://actacommercii.co.za/index.php/acta/article/view/285/564
https://actacommercii.co.za/index.php/acta/article/view/285/565
https://actacommercii.co.za/index.php/acta/article/view/285/566
https://actacommercii.co.za/index.php/acta/article/view/285/549
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