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Accounting information on flexibility
Dissertation (DComm(Accounting Sciences))--University of Pretoria, 2003.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613580333940736 |
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| access_status_str | Open Access |
| author2 | Gouws, Daan G. |
| author_browse | Gouws, Daan G. |
| author_facet | Gouws, Daan G. |
| collection | Thesis |
| dc_rights_str_mv | © 1998, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (DComm(Accounting Sciences))--University of Pretoria, 2003. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/28951 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:38:24.243Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/28951 Accounting information on flexibility Gouws, Daan G. koornhof@hakuna.up.ac.za Koornhof, Carolina Flexibility Accounting UCTD Dissertation (DComm(Accounting Sciences))--University of Pretoria, 2003. Recent research has shown that flexibility is an essential characteristic of successful enterprises in a highly competitive and rapidly changing business environment. Management and accountants should not only understand flexibility but also be able to create flexible organisations and measure the flexibility levels and mixes. Flexibility is however a nebulous, elusive and multidimensional concept which is poorly understood and seldom measured and monitored in organisations. The aim of this research is to define the construct flexibility, to demarcate its borders and to propose a framework which explains its multiple attributes in organisations. The framework is then used as a basis to develop flexibility measures and indicators for management and accountants to identify current levels of flexibility, determine flexibility targets, monitor progress in meeting targets and signal direction. It is suggested that the accounting information system can be used as the means of recognising, measuring and communicating information on flexibility to stakeholders of organisations. The introduction of information on flexibility into Accounting may also serve to address some of the criticism levelled at accounting discipline. This may result in Accounting becoming more flexible and able to adapt to the changing demands of a competitive business environment. Business Management unrestricted 2013-09-07T14:32:51Z 2002-04-30 2013-09-07T14:32:51Z 1998-10-31 2003-04-30 2001-10-23 Dissertation Koornhof, C 1998, Accounting information on flexibility, DComm(Accounting dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/28951 > http://hdl.handle.net/2263/28951 http://upetd.up.ac.za/thesis/available/etd-10232001-152437/ © 1998, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf University of Pretoria |
| spellingShingle | Flexibility Accounting UCTD Accounting information on flexibility |
| title | Accounting information on flexibility |
| title_full | Accounting information on flexibility |
| title_fullStr | Accounting information on flexibility |
| title_full_unstemmed | Accounting information on flexibility |
| title_short | Accounting information on flexibility |
| title_sort | accounting information on flexibility |
| topic | Flexibility Accounting UCTD |
| url | http://hdl.handle.net/2263/28951 http://upetd.up.ac.za/thesis/available/etd-10232001-152437/ |