Department of Taxation

Prof Bernadene de Clercq

College of Accounting Sciences
School of Accountancy
Department: Taxation
Associate Professor
Tel: 012 429 3720

Qualifications

  • DCompt (Accounting Sciences) Unisa
  • CA(SA)
  • CFP®

Fields of academic interests

  • Financial vulnerability
  • Household balance sheets
  • Personal finance
  • Financial literacy

Field of Specialisation

  • Financial vulnerability
  • Household balance sheets
  • Personal finance
  • Financial literacy

Books

Book chapters:

  • De Clercq B, Evans RG, Abrie W & Graham CR. Insolvent Estates, 6th - 8th edition. ProPlus. (2011)
  • De Clercq B, Evans RG, Abrie W. & Graham CR. Insolvente Boedels 6de – 8ste uitgawe. ProPlus. (2011)
  • Abrie W, De Clercq B, Graham CR, Schoeman-Malan MC & Van der Spuy PdeW. Deceased Estates 6th - 10th edition. ProPlus. (2014)*
  • Abrie W, De Clercq B, Graham CR, Schoeman-Malan MC & Van der Spuy PdeW. Bestorwe Boedels 6de - 10de uitgawe. ProPlus. (2014)
  • Beautement V, Smith L, De Clercq B & Venter JMP. Economics – Grade 11. Oxford. (2006 & 2007)
  • Venter J, McGee A, De Clercq B. & Collins J. Accountancy – Grade 12. Oxford. (2007)
  • Stiglingh M, Venter JMP & Hamel EH A Student’s Approach to Income Tax: Business Activities. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Venter JMP, Hamel EH & Stiglingh M. A Student’s Approach to Income Tax: Natural Persons. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Hamel EH, Stiglingh M & Venter JMP. ‘n Studentebenadering tot Inkomstebelasting: Natuurlike persone. Durban: LexisNexis Butterworths. (2004 – 2007)
  • Hamel EH, Stiglingh M & Venter JMP. ‘n Studentebenadering tot Inkomstebelasting: Besigheidsaktiwiteite. Durban: LexisNexis Butterworths. (2004 – 2007).

Journal articles

  • De Clercq B, Van Tonder JA & Van Aardt CJ. Unkown. Unpacking the transmission path of consumer financial vulnerability. Accepted for publication in Southern African Business Review, publication date outstanding.*
  • Kriel A, Randall S, Coast E & De Clercq B. 2014. From Design to Practice: How can large-scale household surveys better represent the complexities of the social units under investigation? African Population Studies. Volume 28 Issue 3.
  • De Clercq B, Venter JMP & Van Aardt CJ. 2012. An analysis of the inter-relationship between savings product usage and satisfaction using a servqual framework. Southern African Business Review. Volume 16 Number 2.
  • De Clercq B, Van Aardt CJ & Venter JMP. 2011. Analysing the consumer market microstructure in South Africa by means of a consumer financial vulnerability survey: Uncovering the predictors of financial vulnerability. African Journal of Business Management, Vol 5(26).*
  • De Hart KL, Doussy E, Swanepoel A, Van Dyk M, De Clercq B & Venter JMP. 2011. Increasing throughput: factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa. Progressio: South African journal for open and distance learning practice. Volume 33(1).
  • De Clercq B & Venter JMP. 2009. Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study. Meditari, Vol 17 No 2 2009. LexisNexis Butterworths.
  • De Clercq B. 2009. Do our children know about money: an exploratory study. Meditari, Vol 17 No 1 2009. LexisNexis Butterworths.*
  • Venter JMP & De Clercq B. 2007. A comparative study of the management and administration of taxation in small, medium and micro establishments in the business services industry. South African Journal of Economic & Management Sciences. Vol 10 No 1 March 2007. Juta & Co.
  • De Clercq B. & Venter JMP. 2007. A three-sector comparative study of the impact of taxation on small and medium enterprises. Meditari, 2007. LexisNexis Butterworths.

Paper presentations

International presentations:

  • SAAA bi-annual international conference, presented by the South African Accounting Association. June 2011. The Relationship between the usage of savings products and saver satisfaction. De Clercq B, Van Aardt CJ & Venter JMP.
  • Presenting paper at 3rd International Accounting Conference at Skyathos Island, Greece in August 2010. De Clercq B, Van Aardt CJ & Venter JMP. Analysing the consumer market microstructure in South Africa by means of a consumer financial vulnerability survey: Uncovering the predictors of financial vulnerability.
  • SAAA bi-annual international conference, presented by the South African Accounting Association. June 2007. SMME’S working relationship with SARS. Venter JMP, De Clercq B and Van Dyk MC. (nominated for best paper in Tax category).

Other publications, reports and contribitions:


  • BMR Report 449. 2014. Personal income estimates for South Africa, 2011 – 2014 by B de Clercq, JA van Tonder, J Meiring, M Wilkinson & A Risenga.
    BMR Report 444. 2014. The changing composition of South Africa’s employed population between 2010 and 2013:  The winners and losers by B de Clercq, JA van Tonder & J Meiring.
    BMR Report 441. 2013. Household finances in South Africa, 2012/2013 by B de Clercq, JA van Tonder, M Wilkinson, CJ van Aardt & J Meiring.
    BMR Report 436. 2013. Explaining household income:  Working towards a cash flow measure by B de Clercq, JA van Tonder, M Wilkinson, CJ van Aardt & J Meiring.
    BMR Report 431. 2012. Household wealth in South Africa, 2011 by B de Clercq, CJ van Aardt, JA van Tonder, JMP Venter, D Scheepers,  A Risenga, M Coetzee, A Kriel, M Wilkinson, R Olivier & M Nyambura.
    BMR Report 414. 2011. The impact of international economic developments on South African household wealth:  determining the transmission path via the share market channel by JA van Tonder, CJ van Aardt, B de Clercq & JMP Venter.
    Based on the research conducted by the Personal Finance Research Unit I was interviewed several times by SAFM Radio, Jozi FM and 702 Radio.  In addition, I participated in the RSG’s Morning program, “Praat Saam” – an hour’s show on the proposed new debt information amnesty.
    Several television interviews were also conducted including Summit TV, Dagbreek (MNet), SABC News, E-News, Focus (SABC2).
    Several national newspapers reported on the research my presentations and research including Business Day, Personal Finance, Media 24.  
    In addition, Finweek’s cover story of 28 February 2013 incorporated some of my research.
    I also participated in a review in the Finweek (24 May 2013) regarding financial education.
    Tustin DH, De Clercq B & Venter JMP.  2006.  The impact of taxation on small retailers in Gauteng.  Pretoria, Department of Taxation, Unisa.
    De Clercq B, Tustin DH & Venter JMP.  2006.  The organisational impact of taxation on small, medium and micro establishments in the business services sector in Gauteng.  Pretoria, Department of Taxation, Unisa.
    Tustin DH, De Clercq B, Venter JMP et al.  2005.  The status of tax management and administrative skills of SME manufacturers: Gauteng, 2005.  Pretoria: Department of Production, Unisa.

Projects

  • Consumer Financial Vulnerability Index
  • Momentum/Unisa Household Financial Wellness