Christo Cronje

The balanced scorecard as a potential instrument for supporting the planning and improvement of accounting education in South Africa

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. The results of the reported survey among the heads of eleven accounting departments at South African universities support the potential applicability of the balanced scorecard in this regard.

The significance of human capital disclosures in corporate annual reports of top South African listed companies: evidence from the financial directors and managers

This paper reports the research results of survey questionnaire administered on the financial directors and managers (identified as preparers of corporate annual reports) of top South African listed companies. The purpose of the survey questionnaire was to determine whether the financial directors and managers report on the identified human capital attributes and also to determine the extent to which these items contribute to creating value for these companies. The results show that in most cases, this category of preparers of corporate annual reports (CARs) do not provide sufficient information on the majority of the human capital (HC) attributes even though they are perceived to have strong contributions to value creation.