The usefulness of the added value statement : a review of the literature

Title: The usefulness of the added value statement : a review of the literature
Description: The increased incidence of publication of the value added statement in South Africa does not seem to be supported by evidence substantiating its usefulness. This study sets out to determine whether sufficient evidence on the usefulness of the statement, from the perspective of the users, exists. A review of the local and international literature revealed 23 studies using empirical tests or surveys to obtain evidence of usefulness. Despite some contradictory claims, the results indicate that on the whole the studies reported in the literature do not demonstrate sufficient evidence of usefulness from the perspective of the users of the value added statement.
Creator: Van Staden, Chris J. (Christiaan Johan); Vorster, Q. (Quintus)
Subject: Value added statements; Explanatory power and value added; Economic surveys; Value added -- Use studies
Publisher: School of Accounting Sciences, University of Pretoria
Date: 2011-01-11T06:32:45Z; 2011-01-11T06:32:45Z; 1998
Type: Article
Format: application/pdf
Identifier: Van Staden, CJ & Vorster, Q 1998, 'The usefulness of the added value statement: a review of the literature', Meditari : Accountancy Research, vol. 6, pp. 337-351. [http://www.meditari.org.za]; 1022-2529; http://hdl.handle.net/2263/15601
Language: en
Rights: School of Accounting Sciences, University of Pretoria