In this book you will become acquainted with some of Coert’s students, his methods and his philosophies. People who say they are serious about wealth creation or providing for their retirement, but do not know Coert’s methods, cannot truly be serious. Coert’s methods are known as the Treoc Way. The Treoc Way is currently changing the face of property in South Africa, permanently. You can read more about this on his website: www.treoc. com.

This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors’ report and investment decisions, the role of government audit committees, and audit fees and audit quality.

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‘Emerging’ (or ‘black’) farmers are often considered a homogeneous group. While individual emerging farmers and agribusinesses in South Africa share a common history, the case studies in this book show that in fact significant differences exist among them that are often hidden beneath the averaging and aggregation typical of most analytical research. Presenting fifteen case studies of emerging agribusinesses in South Africa, this book has three main objectives: (1) to capture the human stories behind the emerging farms and agribusinesses in South Africa in order to showcase their rich diversity, historical backgrounds, current context, and future directions; (2) to highlight the best practices, opportunities, and challenges facing South Africa’s emerging farmers and agribusinesses; and (3) to create a new set of instructional materials for academics and development practitioners, or as a point of reference for other entrepreneurs, members of government, and other practitioners engaged in agriculture and agribusiness. The case study format, a relatively new tool in the field of agribusiness management, allows for a close-up view of the entrepreneurs at the heart of the businesses, providing an ideal lens through which to take a snapshot of the agribusiness landscape of South Africa today.