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oai:openscholar.dut.ac.za:10321/36842025-04-03T01:06:56Zcom_10321_1col_10321_4

Effects of inflation accounting on the financial performance of retail stores in KwaZulu-Natal, South Africa Mbambo, Mzwandile Atkins Olarewaju, Odunayo Magret Ngiba, Brian Thulane Inflation accounting Financial Performance Retail stores KwaZulu Natal South Africa Accounting--Effect of Inflation on Retail trade--South Africa--KwaZulu-Natal Business enterprises--Finance 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. 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. M 2021-10-18T12:25:32Z 2021-10-18T12:25:32Z 2020-09-09 Thesis https://hdl.handle.net/10321/3684 https://doi.org/10.51415/10321/3684 en 109 p application/pdf