Staff Members

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Danie Coetsee

Name: Danie Coetsee
Location: A-535A Auckland Park Kingsway Campus
College of Business and Economics, Department of Accountancy Staff, Faculties, School of Accounting  Staff Members

Contact Details:
Tel: +27 (0) 11 559 3047


About Prof Danie Coetsee


  • MCom (Taxation), 1991
  • Registered for PhD in Accounting

Professional Qualifications

  • South African Institute of Charted Accountants – Charted Accountant (CA(SA))

Broader Fields of Academic Interests and Specialisations

  • Financial Accounting
  • Accounting Research

Publications and Projects Coetsee D. (1993). Buitelandse Valuta: Die nuwe bedeling. RAUACC. September 1993, Vol.2.

Coetsee D. (1994). Rekeningkundige en belasting hantering van buitelanse valuta. RAUACC. September 1994, Vol.3.
Coetsee D. (2001) Recognition and derecognition – moving away from the accrual basis of accounting. Accountancy SA. October 2001.
Coetsee D. (2001) The classification of financial assets: the fair value issue and the effect on reported income. Accountancy SA. November 2001.
Coetsee, D. (2002) The classification of financial liabilities: when should instruments been classified as equity? Accountancy SA. January 2002.
Coetsee D. (2006) A critical review of the effect of financial instruments on the accounting framework. South African Business Review. Vol. 10, Issue 3.
Coetsee, D. (2007). Debating the methodologies of accounting for financial and non-financial contracts. Journal of Economic & Financial Sciences. Vol.1, No. 2.
Coetsee. D. (2007). Review of practical implication issues of International Financial Reporting Standards: Case study of the Republic of South Africa. A paper prepared for UNCTAD and presented by SIACA’s Executive President in 2007.
Coetsee, D. & Pietersen M.E. (2008). The value of management commentary in financial reporting: Assessing the role and objectives. South Africa Business Review. 12(1).
Coetsee, D. (2010). The role of accounting theory in the development of accounting principles. Meditari Accounting Research, 18(1).
Coetsee, D. (2011). A comment on research frameworks applied in accounting research. South African Journal of Accounting Research, 25(1).
Coetsee, D. (2012). A profile of accounting research in South African accounting journals. Meditari Accounting Research, 20(1).
Haji, A.M.; Marx, B. & Coetsee, D. (2014). An analysis of the disclosures of financial instruments by selected companies on the JSE Limited. Journal for New Generation Sciences, 12(1):65-88.
Baigrie, I & Coetsee, D. (2016). An analysis of the financial reporting compliance of South African public agricultural companies. Journal of Economic & Financial Sciences, 9(3):833-853.
Coetsee, D. & Buys, P. (2016). Doctrinal research as a means to recover normative thinking in accounting. Studia UBB. Philosophia, 61(3):69-87.
Editorial Boards
  • Editorial reviewer of Accounting Perspectives in South Africa
  • Editorial reviewer of Journal of Economic and Financial Sciences
  • Editorial reviewer of Meditari Accounting Research
Current Collaborations
  • Darrel Scott – International Accounting Standards Board
  • Gina Rosa – College of Business Administration, University of New Orleans
  • Sam Stiras – Kelly School of Business, Indiana University