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The impact of economic governance on the trade in accounting and audit services
Mini Dissertation (MPhil)--University of Pretoria, 2019.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2020
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| _version_ | 1867613717564227584 |
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| access_status_str | Open Access |
| author2 | Matthee, Marianne |
| author_browse | Matthee, Marianne |
| author_facet | Matthee, Marianne |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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 | Mini Dissertation (MPhil)--University of Pretoria, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/74838 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:35.305Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| 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:2263/74838 The impact of economic governance on the trade in accounting and audit services Matthee, Marianne ichelp@gibs.co.za Serote, Paul UCTD Economic governance institutions accounting audit Africa Mini Dissertation (MPhil)--University of Pretoria, 2019. This study explores the impact of economic governance on the trade in accounting and audit services. A lot of research has been conducted on the trade in goods, but a lot less research on the trade in services. Similarly, as much as research on economic governance has been conducted, little research is available on the impact the rule of law, the control of corruption and the quality of institutions has on the trade in accounting and audit services in Africa. Institutional theory was used to structure the study, particularly in unpacking the importance for a country to have a well-structured institutional framework enabled by formal and informal institutions that are effective. The research comprised of semistructured interviews conducted with nine senior executives from three large firms, two mid-tier firms and the South African regulator. The study found that membership of the firms to global networks enabled them to possess the necessary systems, processes and procedures to assess and develop appropriate strategies to respond to the state of economic governance in countries they operated in, or intended to operate in. The study also established that, in arriving at the decision to enter or continue operating in a territory, firms did not only rely on the assessment of the state of economic governance, but took into account factors. The study contributes to the firms, professional bodies and regulators in the potential enhancements to processes and standards aimed at further capacitating formal institutions in creating an environment conducive to economic activity, whilst also contributing to areas where the firms can strengthen their capacity to assess and respond to the state of economic governance. Gordon Institute of Business Science (GIBS) MPhil (International Business) Unrestricted 2020-06-02T16:40:24Z 2020-06-02T16:40:24Z 2020 2019 Mini Dissertation Serote, P 2019, The impact of economic governance on the trade in accounting and audit services, MPhil (International Business) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74838> http://hdl.handle.net/2263/74838 en © 2019 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 University of Pretoria |
| spellingShingle | UCTD Economic governance institutions accounting audit Africa The impact of economic governance on the trade in accounting and audit services |
| title | The impact of economic governance on the trade in accounting and audit services |
| title_full | The impact of economic governance on the trade in accounting and audit services |
| title_fullStr | The impact of economic governance on the trade in accounting and audit services |
| title_full_unstemmed | The impact of economic governance on the trade in accounting and audit services |
| title_short | The impact of economic governance on the trade in accounting and audit services |
| title_sort | impact of economic governance on the trade in accounting and audit services |
| topic | UCTD Economic governance institutions accounting audit Africa |
| url | http://hdl.handle.net/2263/74838 |