Browsing Accounting and Finance by Subject "Botswana"
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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)
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