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Title: Effects of inflation accounting on the financial performance of retail stores in KwaZulu-Natal, South Africa
Authors: Mbambo, Mzwandile Atkins 
Keywords: Inflation accounting;Financial Performance;Retail stores;KwaZulu Natal;South Africa
Issue Date: 9-Sep-2020
This thesis has been executed in South Africa. The research conductor
intended to investigate the effects of inflation accounting on the performance of
retail stores in Kwa-Zulu Natal, South Africa. The study used a mixture of openended and closed-ended questions on the questionnaire, combining quantitative
and qualitative approaches in research. A total of 200 questionnaires were
administered to 5 respondents per store in each of the two different branches of
the 20 stores in Kwa-Zulu Natal listed on the Johannesburg Stock Exchange.
The investigator used primary data to collect information and the Statistical
Package for Social Sciences program to code and analyse data. The
Explanatory Factor Analysis and Linear regressions were also employed in this
study. The empirical study showed the impact of businesses preparing their
financial statements on a historical cost basis and the different issues affecting
the financial performance of the retail business. The outcome of the research
highlighted positive relationships between the variables used. This study’s
findings corroborated prior research findings. As the inflation rate increases, the
more noticeable it becomes on the financial statements. Suggestions to resolve
some of these concerns are mentioned in the study. If retailers consider these
recommendations, hopefully more stores will increase their financial
performance and the accuracy of the results.
A research thesis submitted in partial execution of the requirements for the award of the Master of Accounting (Financial) degree, Durban University of Technology, 2020.
Appears in Collections:Theses and dissertations (Accounting and Informatics)

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