Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations

The South African Institute of Chartered Accountants (SAICA) developed the Academic Traineeship Programme (ATP) to give trainee chartered accountants (CAs) the opportunity to complete one of their three training years in an academic environment. The structure and guidelines of the ATP should be reconsidered given changes in the overall CA (SA) Training Programme (e.g. increased focus on the development of the prescribed competencies, especially pervasive skills) and in the academic environment (e.g. increased emphasis on research). This article presents the findings of a study that surveyed current academic trainees and found that they spend most of their time on the presentation of tutorials, marking of assessments and student consultation. The surveyed academic trainees believe that stricter guidelines for how they spend their time would be beneficial; also, they would prefer to do more lecturing and research. Guidelines are proposed based on an inclusive stakeholder model and on SAICA’s Competency Framework, which shows increased focus on research and the setting of assessments.

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Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening

Meditari Accountancy Research ◽

10.1108/10222529200200010 ◽

2002 ◽

Vol 10 (1) ◽

pp. 187-208

Author(s):

M. Stiglingh ◽

J.F.M. Kotzé

Keyword(s):

South Africa ◽

South African ◽

Financial Statements ◽

The South ◽

Financial Reports ◽

South African Institute ◽

Accounting Practice ◽

Chartered Accountants

The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.

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The SAICA syllabus for Ethics: does it all add up?

South African Journal of Economic and Management Sciences ◽

10.4102/sajems.v10i3.697 ◽

2013 ◽

Vol 10 (3) ◽

pp. 384-393 ◽

Cited By ~ 1

Author(s):

Deon Rossouw

Keyword(s):

South African ◽

Applied Ethics ◽

Theoretical Framework ◽

Competency Framework ◽

The South ◽

South African Institute ◽

Critical Comparison ◽

Undergraduate Studies ◽

Teaching Learning ◽

Chartered Accountants

The South African Institute for Chartered Accountants (SAICA) recently (2005) announced guidelines for a syllabus for Ethics that is to be included in the undergraduate studies of students studying towards the Chartered Accountant (CA) qualification. The purpose of this paper is to make a critical comparison between the objectives and the outcomes of the SAICA Ethics syllabus to determine whether the proposed outcomes match the proposed objectives. A teaching-learning competency framework for applied ethics will be introduced first, to provide a theoretical framework within which the stated comparison between the proposed objectives and outcomes of the Ethics syllabus can be carried out.

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Using collaborative learning exercises to transfer pervasive skills: some South African evidence

Journal of Economic and Financial Sciences ◽

10.4102/jef.v8i2.103 ◽

2015 ◽

Vol 8 (2) ◽

pp. 456-473 ◽

Cited By ~ 6

Author(s):

Monique Keevy

Keyword(s):

South Africa ◽

Collaborative Learning ◽

South African ◽

Developing Country ◽

Teaching Methods ◽

The South ◽

South African Institute ◽

Alternative Teaching ◽

Chartered Accountants

Globally, academics have adapted their teaching methods to more active methods, such as collaborative learning exercises. Research provides evidence of the value of collaborative learning exercises in the development of pervasive skills. The objective of this paper is to examine the use of collaborative learning exercises by academics in South Africa (SA) – a developing country – and to obtain their views on the effectiveness of this method in transferring pervasive skills to students. An electronically administered questionnaire was sent to accounting academics working at universities accredited by the South African Institute of Chartered Accountants. The findings of this paper reveal a gap between the use of collaborative learning exercises by SA academics compared to that globally. This gap can be attributed to a lack of awareness by SA academics of the competencies that can be developed using collaborative learning exercises, or the application of alternative teaching methods.

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Education programmes' responsibilities regarding pervasive skills

Journal of Economic and Financial Sciences ◽

10.4102/jef.v7i2.148 ◽

2014 ◽

Vol 7 (2) ◽

pp. 415-432 ◽

Cited By ~ 9

Author(s):

Monique Strauss-Keevy

Keyword(s):

Literature Review ◽

South African ◽

Empirical Work ◽

Competency Framework ◽

Academic Departments ◽

The South ◽

South African Institute ◽

Chartered Accountants

The Competency Framework of the South African Institute of Chartered Accountants (SAICA) details specific competencies, but also places emphasis on the pervasive skills that need to be attained by candidates in order to qualify as South African chartered accountants (CAs (SA)). This article presents the results of a literature review and empirical work that provides conflicting results as to whether the education, the training or a combination of the programmes are responsible for ensuring that aspirant CAs (SA) are equipped with pervasive skills. This study returned significant findings, indicating that SAICA-accredited academics are not aware of their responsibility to ensure that aspirant CAs (SA) have achieved all the competencies as set out in SAICA’s Competency Framework. While this apparent shortcoming may exist, it is the responsibility of the Heads of Academic Departments and SAICA alike to further inform academics that the onus to transfer both competencies (specific and pervasive) rests predominantly with them.

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