“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940
- Lancaster, Jonathan Charles Swinburne
- Authors: Lancaster, Jonathan Charles Swinburne
- Date: 2014
- Subjects: Public Accountants' and Auditors' Board (South Africa) , Accounting -- Law and legislation -- South Africa , Accounting -- South Africa -- History , Accounting -- Standards -- South Africa , South Africa -- Economic conditions -- 1918-1961 , South Africa -- Politics and government -- 1909-1948
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:922 , http://hdl.handle.net/10962/d1020876
- Description: This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
- Full Text:
- Date Issued: 2014
- Authors: Lancaster, Jonathan Charles Swinburne
- Date: 2014
- Subjects: Public Accountants' and Auditors' Board (South Africa) , Accounting -- Law and legislation -- South Africa , Accounting -- South Africa -- History , Accounting -- Standards -- South Africa , South Africa -- Economic conditions -- 1918-1961 , South Africa -- Politics and government -- 1909-1948
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:922 , http://hdl.handle.net/10962/d1020876
- Description: This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
- Full Text:
- Date Issued: 2014
Understanding policy making and policy implementation with reference to land redistribution in South Africa : case studies form the Eastern Cape
- Mbokazi, Nonzuzo Nomfundo Mbalenhle
- Authors: Mbokazi, Nonzuzo Nomfundo Mbalenhle
- Date: 2015
- Subjects: Land reform -- South Africa -- Eastern Cape , Land reform -- Law and legislation -- South Africa , Land reform -- Case studies , Agriculture and state -- South Africa , South Africa -- Economic conditions -- 1918-1961 , South Africa -- Economic conditions -- 1961-1991 , South Africa -- Economic conditions -- 1991- , Reconstruction and Development Programme (South Africa)
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3394 , http://hdl.handle.net/10962/d1018197
- Description: This thesis focuses on land reform in post-apartheid South Africa and specifically on land redistribution, as one of the main pillars of land reform. There have been many studies undertaken on land redistribution in South Africa and these studies offer deep criticisms of the prevailing land redistribution model (a market-led, but state-assisted model) and the ways in which this model has failed to meaningfully address colonial dispossession of land. Further, studies have focused on post-redistribution livelihoods of farmers and the many challenges they face. One significant gap in the prevailing literature is a sustained focus on the state itself, and particularly questions around policy formation and implementation processes pertaining to land redistribution. Delving into policy processes is invariably a difficult task because outsider access to intra-state processes is fraught with problems. But a full account of land redistribution in South Africa demands sensitivity to processes internal to the state. Because of this, it is hoped that this thesis makes a contribution to the existing South African land redistribution literature. In pursuing the thesis objective, I undertook research amongst farmers on selected redistributed farms outside Grahamstown in the Eastern Cape, as well as engaging with both current and former state land officials. Based on the evidence, it is clear that the policy process around land in South Africa is a complex and convoluted process marked not only by consensus-making and combined activities but also by tensions and conflicts. This, I would argue, is the norm with regard to what states do and how they work.
- Full Text:
- Date Issued: 2015
- Authors: Mbokazi, Nonzuzo Nomfundo Mbalenhle
- Date: 2015
- Subjects: Land reform -- South Africa -- Eastern Cape , Land reform -- Law and legislation -- South Africa , Land reform -- Case studies , Agriculture and state -- South Africa , South Africa -- Economic conditions -- 1918-1961 , South Africa -- Economic conditions -- 1961-1991 , South Africa -- Economic conditions -- 1991- , Reconstruction and Development Programme (South Africa)
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3394 , http://hdl.handle.net/10962/d1018197
- Description: This thesis focuses on land reform in post-apartheid South Africa and specifically on land redistribution, as one of the main pillars of land reform. There have been many studies undertaken on land redistribution in South Africa and these studies offer deep criticisms of the prevailing land redistribution model (a market-led, but state-assisted model) and the ways in which this model has failed to meaningfully address colonial dispossession of land. Further, studies have focused on post-redistribution livelihoods of farmers and the many challenges they face. One significant gap in the prevailing literature is a sustained focus on the state itself, and particularly questions around policy formation and implementation processes pertaining to land redistribution. Delving into policy processes is invariably a difficult task because outsider access to intra-state processes is fraught with problems. But a full account of land redistribution in South Africa demands sensitivity to processes internal to the state. Because of this, it is hoped that this thesis makes a contribution to the existing South African land redistribution literature. In pursuing the thesis objective, I undertook research amongst farmers on selected redistributed farms outside Grahamstown in the Eastern Cape, as well as engaging with both current and former state land officials. Based on the evidence, it is clear that the policy process around land in South Africa is a complex and convoluted process marked not only by consensus-making and combined activities but also by tensions and conflicts. This, I would argue, is the norm with regard to what states do and how they work.
- Full Text:
- Date Issued: 2015
Graaff-Reinet and the Great Depression (1929-1933)
- Authors: Minnaar, Anthony de V
- Date: 1979
- Subjects: Graaff-Reinet (South Africa) -- History , South Africa -- Economic conditions -- 1918-1961
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2518 , http://hdl.handle.net/10962/d1001847
- Description: The Depression of 1929-1933 was a world-wide phenomenon, in which "no aspect of the economy, no part of the world, escaped devastation". ¹ Accordingly the study of a medium sized rural town in South Africa during the period of the Depression, should show effects and reactions that were, in general, indicative of worldwide trends. In choosing Graaff- Reinet, I felt that being a close-knit community , with its urban and rural populations closely associated with each other, and the white, coloured and black sections of the population interdependent, it adequately represented a microcosm of South Africa as a whole. Then, too, Graaff- Reinet was ideally suited to illustrate the reality, that in South Africa during the Depression " the farmers were the most heavily hit of all". ² The single most significant product of the Graaff- Reinet district was wool, which at the time of the Depression was South Africa's second most important export, and consequently the well-being of the whole district depended largely on the market performance of this product . During the Depression the price of wool dropped drastically and the Graaff-Reinet farmers suffered in consequence . Graaff-Reinet also went, almost according to a blueprint, through the general phases of the Depression. The privations of the farming community led to the financial embarrassment of the local financial institutions causing their collapse , which in its turn led to the widespread hardship of everyone in the town. But these events all had a particular Graaff-Reinet quality, and the twists to the general outline are rooted deep in the local character of the district . Historically Graaff-Reinet is extremely interesting. It is the fourth oldest town in South Africa, being established in 1786, and in studying Graaf-Reinet one cannot but become conscious of the immense tradition and the awareness of history , which all its people have. The study itself starts with a general outline of the Worldwide Depre ssion, its causes and results, then moves on to the Depression in South Africa . The study of Graaff-Reinet in the Depression is divided into three basic sections, the Farmers, the Townspeople, and the Politics of Graaff-Reinet during the Depression. All three contain their own sub-divisions dealing with different aspects. In the Graaff-Reinet sections are included references to national events, tying them to, and explaining the course of, local happenings. In short the study becomes the story of how the Depression effected the people of Graaff-Reinet, how they suffered during this period and how they reacted to it. A final concluding section deals with their general recovery from the Depression. ¹ Heaton, H. : Kruger, D. W. The Economic History of Europe. p. 696. ²The Making of a Nation; a history of the Union of South Africa 19l0 - 1960. p. 158.
- Full Text:
- Date Issued: 1979
- Authors: Minnaar, Anthony de V
- Date: 1979
- Subjects: Graaff-Reinet (South Africa) -- History , South Africa -- Economic conditions -- 1918-1961
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2518 , http://hdl.handle.net/10962/d1001847
- Description: The Depression of 1929-1933 was a world-wide phenomenon, in which "no aspect of the economy, no part of the world, escaped devastation". ¹ Accordingly the study of a medium sized rural town in South Africa during the period of the Depression, should show effects and reactions that were, in general, indicative of worldwide trends. In choosing Graaff- Reinet, I felt that being a close-knit community , with its urban and rural populations closely associated with each other, and the white, coloured and black sections of the population interdependent, it adequately represented a microcosm of South Africa as a whole. Then, too, Graaff- Reinet was ideally suited to illustrate the reality, that in South Africa during the Depression " the farmers were the most heavily hit of all". ² The single most significant product of the Graaff- Reinet district was wool, which at the time of the Depression was South Africa's second most important export, and consequently the well-being of the whole district depended largely on the market performance of this product . During the Depression the price of wool dropped drastically and the Graaff-Reinet farmers suffered in consequence . Graaff-Reinet also went, almost according to a blueprint, through the general phases of the Depression. The privations of the farming community led to the financial embarrassment of the local financial institutions causing their collapse , which in its turn led to the widespread hardship of everyone in the town. But these events all had a particular Graaff-Reinet quality, and the twists to the general outline are rooted deep in the local character of the district . Historically Graaff-Reinet is extremely interesting. It is the fourth oldest town in South Africa, being established in 1786, and in studying Graaf-Reinet one cannot but become conscious of the immense tradition and the awareness of history , which all its people have. The study itself starts with a general outline of the Worldwide Depre ssion, its causes and results, then moves on to the Depression in South Africa . The study of Graaff-Reinet in the Depression is divided into three basic sections, the Farmers, the Townspeople, and the Politics of Graaff-Reinet during the Depression. All three contain their own sub-divisions dealing with different aspects. In the Graaff-Reinet sections are included references to national events, tying them to, and explaining the course of, local happenings. In short the study becomes the story of how the Depression effected the people of Graaff-Reinet, how they suffered during this period and how they reacted to it. A final concluding section deals with their general recovery from the Depression. ¹ Heaton, H. : Kruger, D. W. The Economic History of Europe. p. 696. ²The Making of a Nation; a history of the Union of South Africa 19l0 - 1960. p. 158.
- Full Text:
- Date Issued: 1979
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