Browsing Accounting and Finance by Title
Now showing items 1-12 of 12
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Kitindi, E.G.; Bonu, N.S. (Elsevier Ltd, www.elsevier.com, NaN, 2004)[more][less]
Abstract: 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 to income from auditing, and whether audit firms in Botswana have in place mechanisms to assure quality audit work. In view of these, an attempt was made to establish the professional independence status of Botswana public auditors.Data for the study was collected from thirteen audit firms on the basis of the register of auditors maintained by the Botswana Institute of Accountants. The results showed that audit firms in Botswana provided other services beyond the traditional audit work. The collective income obtained from these other services exceeded that generated by professional audit work. We also found that audit firms had some mechanisms in place to ensure quality audit work. However, most of the audited companies did not use audit committees and the audit firms did not recommend their use. The evidence was not sufficient to explicitly judge independence, but the results suggested that perceived auditor independence could be affected. URI: http://hdl.handle.net/10311/1058 Files in this item: 1
Kitindi_RPREA_2004.pdf (1.032Mb) -
Temtime, Z.T.; Chinyoka, S.V.; Shunda, J.P.W. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2004)[more][less]
Abstract: 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 business assistance programs are conducted by public, private and nonprofit organizations. Although the need for intergrating these programs has always been a high priority on the national agenda for public policy and research in entrepreneurship, their implementation particularly in developing economies is characterized by fragmentation and lack of coordination. Small business assistance will be meaningful if they are designed in a holistic and systematic way and implemented with a view to achieve long term sustainable development. This paper offers a conceptual framework for designing an integrated model of small business assistance. The paper identifies the major characteristics of small firms and potential small business assistance programs, and presents a decision tree model that matches the characteristics of firms with appropriate assistance program(s). A case study of small business assistance programs in the Republic of Botswana was conducted to provide an empirical evidence of the need for an integrated design or model. Finally, conclusions, discussions and the implications of the model for policy makers, practitioners and further research are presented. URI: http://hdl.handle.net/10311/1059 Files in this item: 1
TEMTIME_JMD_2004.pdf (1.334Mb) -
Kitindi, E.G.; Mgaya, V.K. (Institute of Finance Management, NaN, 2006)[more][less]
Abstract: 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 various organisations in the country. Responses were received from 69 practicing accountants. These accountants were of the view that Accounting lecturers tend to be out of touch with market and competitive expectations because they are isolated from business professionals. Of the essential skills expected for accounting graduates, financial accounting was found to be the most critical technical skill, knowledge of Accounting packages and spreadsheet software were the most critical IT skills, and analytical/critical thinking was found to be the most critical vocational skills. The study concludes that tertiary institutions should try to design their curricula to ensure that their accounting graduates possess the essential skills in the Botswana market. URI: http://hdl.handle.net/10311/707 Files in this item: 1
kitindi.pdf (6.022Mb) -
Mobarek, A.; Mollah, A.S. (World Scientific, www.worldscientific.com, NaN, 2005)[more][less]
Abstract: 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 relationship between share return and beta. However, it shows that variables such as size, price to book, volume of shares traded, earnings yield and cash flow yield have a significant influence on share returns. The degree and direction of relationship among the variables are similar to other emerging markets, but are not always consistent with developed markets perhaps due to lack of homogeneous expectations regarding risk return characteristics and different market microstructure. URI: http://hdl.handle.net/10311/798 Files in this item: 1
Mobarek_RPBFMP_2005.pdf (2.071Mb) -
Sathyamoorthi, C.R. (Science Publications, http://www.thescipub.com, NaN, 2002)[more][less]
Abstract: 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 as its central theme. Botswana's strong external position provides flexibility in achieving increased employment through industrial development. Every country aims at achieving self-suffiency through producing what the country needs. Governments do encourage industries to enhance production to satisfy internal and external demands. Encouragement and incentives would be in the form of financial assistance, state protection etc. and through this the state aims at achieving considerable improvemnt in enterpreneurship performance. The Government of Botswana is quite active in promoting small, medium and micro enterprises through its policies in industrial development. This paper looks at the government policy on SMME and the performance of these enterprises in relations to the policies and assistance. It also considers the contribution of SMME towards the country's economic growth. The global market has changed considerably as also the activities of small, medium and micro entreprises. Today, for business to survive, dynamism and enterpreneurship must exist in its fullest degree. The study has tried to measure the level of global sense and growth oriented mind of these enterprises, as they are considered essential to withstand global competition. URI: http://hdl.handle.net/10311/830 Files in this item: 1
Sathyamoorthi_PJAS2_2002.pdf (1.134Mb) -
Bonu, N.S.; Motau, P. (Academic Journals, http://www.academicjournals.org, April NaN, 2009)[more][less]
Abstract: 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 growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on economic growth. In this study various parameters were taken into account including income tax rates, income tax revenue, total revenue and GDP of the country in the nominal and real value of the money. It was located that low income tax rates boosted the economic growth of Botswana. URI: http://hdl.handle.net/10311/1085 Files in this item: 1
Bonu and Motau_JAT_2009.pdf (1.699Mb) -
Biza-Khupe, S. (EuroJournals Publishing, http://www.eurojournals.com/REFAS.htm, NaN, 2011)[more][less]
Abstract: 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 in paradigm in financial information regulation globally. Many governments are demanding increased financial information disclosures from financial institutions to investors and borrowers. To the extent that the Global Financial Crisis (GFC) has been attributed to a lax financial regulatory regime, there has been an increased propensity for control and disclosure. This stance has gained impetus despite evidence suggesting that increased financial information disclosures breed information oversupply. Information oversupply adversely effects individuals’ rationalisation and financial decision-making processes, a matter which impedes on the overall market efficiency. Despite the proliferation of financial information oversupply in consumer financial markets, this phenomenon has remained relatively unexplored. This paper contributes to the literature by conducting an empirical exploration of the determinants of financial information oversupply emanating from the prevailing information regulatory regime. A model incorporating both the psychological and cost/benefit theoretical streams is proposed and tested using data collected from Melbourne residents in Australia. The Cost of Information Search and Prior Memory Structure were found to significantly influence the dependent variable, while the dependent variable did not significantly relate to Credit Experience and Age. The implications of the study are discussed and areas for further research suggested. URI: http://hdl.handle.net/10311/1087 Files in this item: 1
Biza-Khupe_RFAS_2011.pdf (1.901Mb) -
Mgaya, K.V.; Kitindi, E.G. (Inderscience Publishers, http://www.inderscience.com, NaN, 2008)[more][less]
Abstract: 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, as well as their views on the important IT skills for practising accountants. A questionnaire was administered to 27 accounting lecturers and 250 practising accountants. Respondents were asked to indicate their IT skills levels as well as their views on the important IT skills that practising accountants should have. The results show that the self-reported IT skills of practising and accounting educators are lower than what they think practising accountants should have. URI: http://hdl.handle.net/10311/584 Files in this item: 1
E.G.Kitindi.at.el-ISAPAB.pdf (1.742Mb) -
Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, www.ansinet.org, NaN, 2007)[more][less]
Abstract: 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 in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven leaders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent annual reports (RA) appears to be the most favoured. Formal lenders in Botswana make great use of income statements than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman and the Directors. URI: http://hdl.handle.net/10311/850 Files in this item: 1
Kitindi_IJAEF_2007.pdf (847.4Kb) -
Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886, NaN, 2007)[more][less]
Abstract: 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 in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven lenders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent Annual Report (AR) appears to be the most favoured. Formal lenders in Botswana make greater use of the income statement than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman or directors. URI: http://hdl.handle.net/10311/748 Files in this item: 1
E.G.Kitindi.at.el-LDMFI.pdf (5.070Mb) -
Iwisi, D.S.; Kitindi, E.G.; Basson, N. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2007)[more][less]
Abstract: 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 will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing. URI: http://hdl.handle.net/10311/1060 Files in this item: 1
IWISI_ARA_2002.pdf (1.365Mb) -
Ndzinge, S. (Pula: Botswana Journal of African Studies, NaN, 1992)[more][less]
Abstract: 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 Development Community (SADC), the one regional organization to which all Southern African countries are members. Issues that need to be dealt with include the existence of a total of three regional groups all concerned with trade: SADC, the Southern African Customs Union (SACU), and the Common Market for Eastern and Southern Africa (COMESA) and concern over productivity and competitiveness of the region internationally. The SADC region needs to move swiftly towards free regional trade as part of the process of gearing up to the ever increasing global competition. Domination of the region by South Africa is also alluded to briefly. There is very little discussion on the Democratic Republic of Congo and Seychelles, the latest members of SADC. However, data on these two countries is presented in the three tables contained in this paper. URI: http://hdl.handle.net/10311/836 Files in this item: 1
Ndzinge_JAS_1997.pdf (942.0Kb)
Now showing items 1-12 of 12