Differences in accounting students’ perceptions of their development of professional skills

2019 ◽  
Vol 9 (1) ◽  
pp. 41-59
Author(s):  
Marina Kirstein ◽  
Stephen Coetzee ◽  
Astrid Schmulian

Purpose The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of socio-economic inequality and racial injustice, leading to factors outside the classroom impacting educational outcomes. In particular, South African classes are heterogeneous, reflecting a diversity of race and language groups and students from differing schooling backgrounds. These differences necessitate differentiated instruction. Design/methodology/approach To explore for differences in perceptions, data were collected via questionnaires and differences between demographic variables such as school, race and language were considered, while controlling for gender. A focus group was also hosted to further explore findings. Findings Students from better quality schools agreed less strongly than those from poorer quality schools that the education program developed their professional skills. Students from better quality schools may have developed some of the professional skills during their schooling, requiring less to be developed at university. African students, though, agreed less strongly than white students from similar quality schools that they had developed professional skills. A focus group suggested that African students place less emphasis on professional skills development than on technical skills, given their lack of exposure to professional skills through mentors (parents, teachers, etc.) who never developed professional skills during their own compromised education under Apartheid. Originality/value Understanding the differences in the perceptions of professional skill development in a heterogeneous classroom can assist instructors in adopting differentiated instruction approaches to enable all students to develop professional skills. It could also assist future employers of these graduates to differentiate their development strategies during workplace training.

2014 ◽  
Vol 29 (4) ◽  
pp. 505-525 ◽  
Author(s):  
Stephen A. Coetzee ◽  
Astrid Schmulian ◽  
Lizette Kotze

ABSTRACT Developing communication skills is an objective of many accounting education programs. Students' communication apprehension may hamper this. This study explores South African accounting students' communication apprehension and the association thereof with culture and home and instruction language. Data were collected using the Personal Report of Communication Apprehension (PRCA-24) and Written Communication Apprehension (WCA) self-report questionnaires. South Africa provides an example of the salience of race, given past racial segregation. Culture is, however, more complex than physical appearance. Significant differences were identified in communication apprehension between students from previously disadvantaged African communities attending poorly resourced schools, and African and White students attending well-resourced, Westernized schools. Further, this study suggests that students who receive instruction in the business language in which they are to function as graduates exhibit less communication apprehension in that language, regardless of their home language. While this study considers South African students, the results may be of interest in other multicultural or multilingual environments, particularly where socio-economic differences pervade. The adoption of pedagogy to remedy the communication apprehension of a student may aggravate the apprehension of another. To limit such unintended consequence, instructors need to look beyond appearance in anticipating a student's predisposition to communication apprehension.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nkholedzeni Sidney Netshakhuma

Purpose This paper aims to assess the appraisal, disposal and transfer of records of the Kruger National Park (KNP) rangers’ diaries processes from 1926 to 1930 with a view to recommend best practices. Design/methodology/approach The paper applied a qualitative methodology through document analysis, interviews and observations as data collection instruments to analyse contents of rangers’ diaries. The population of the study comprised rangers, a records manager and a representative from the National Archives of South Africa (NARSSA), a member of South Africa National Parks’ management and a scientist from South African National Biodiversity Institute. Findings The key findings revealed that rangers’ diaries contain historical, scientific and cultural information. However, such information is not disseminated to society. Lack of systematic appraisal, arrangement of records led to a loss of institutional memories. The role of National Archives and Records Service of South Africa is not visible to provide guidelines on the preservation of rangers’ records. Research limitations/implications This research is limited to KNP ranger’s diaries created from 1926 to 1930 because it is the period of establishment of the national park and introduction of rangers’ programme. Practical implications The findings are expected to be instrumental towards the preservation of rangers’ diaries within the park. Rangers’ diaries are also potentially of great biogeographical value in constituting a historical record of the plants and animals in a given area, their distribution and population changes, and the effects of human interventions such as game fences and artificially created waterholes, game culling and tourism, not to forget climate change. Social implications Preservation of ranger diaries may lead to documentation of records with historical, scientific and social value. Rangers’ diaries also form part of the national archival heritage of South Africa, as they bridge the gap of undocumented history of the rangers and national parks in South Africa. Originality/value This paper appears to be the first to research the assessment of the appraisal, disposal and transfer of rangers’ diaries created from 1926 to 1930.


2010 ◽  
Vol 41 (4) ◽  
pp. 133-143
Author(s):  
Bolanle Adetoun ◽  
Maggie Tserere ◽  
Modupe Adewuyi ◽  
Titilola Akande ◽  
Williams Akande

How good gets better and bad gets worse: measuring the face of emotion Given the history of the past, black South African students from different settings face unique academic and emotional climate. Using the Differential Emotions Scale (DES) which focuses on ten discrete emotions, and building upon Boyle's (1984) seminal work, this study reports a repeated-measure multiple discriminant function analysis for individual items across raters. The findings further indicate that majority of the DES items are sensitive indicators of the different innate and universal facial expressions. However, the construct requires revision so that it offers the examiner maximum flexibility in assessment at diverse levels, in terms of more extensive norming and programmatic replication. In brief, the DES potentially has much to offer provided that it is adequately developed for use in non-Western nations or contexts.


2015 ◽  
Vol 13 (1) ◽  
pp. 144-164 ◽  
Author(s):  
Jane English ◽  
Paula Hay

Purpose – This paper aims to describe the findings of interviews based on a questionnaire and a focus group discussion (conducted in 2011) with three Black women employees who were part of a 2006 study, which canvassed 176 employees and employers, in which carpentry was found to be considered the most accessible and appropriate skills area for women, and chronicles their development and assessment of current employment for women in construction. Design/methodology/approach – The focus group was made up of the women from the 2006 study still in the same employment or better positions in the same company Neil Muller Construction (NMC) after five years. Women from NMC, in particular, were selected because the company has been considered a best practice example and therefore would provide an interesting context in terms of the issues around retention of women and potentially a model for the industry. Foci are female representation, barriers, conditions, skills acquisition and employers’ attitudes to family responsibilities. In particular, measures to support women and the impact of role models and mentoring programmes are discussed. Findings – The results of the 2011 focus group study show that positive measures for women to work in construction are developing, both through legislation (e.g. the Construction Charter) and company efforts such as those of NMC. Both the 2006 and 2011 studies highlighted that female attributes such as being peacekeepers on site were considered favourable, indicating a positive shift in attitude regarding women working in construction. Research limitations/implications – There has been and remains a paucity of research into and literature on the topic of women in the construction industry, particularly working at the skills level. Practical implications – The paper has practical implications for employers wanting to increase employment and retention of women on site by providing a best practice example. Social implications – Increased employment of women is a statuary requirement of South African employment law. Women are, on average, the lowest wage earners. Originality/value – The paper reviews challenges for women in construction and ways these can be circumvented through interaction between industry and companies. The challenges are entry and retention because of the practices and attitudes typical in a male-dominated work environment. As a follow-up to previous research of 2006 into barriers to entry for women, this paper adds value by considering retention and a best practice example. As women’s lack of knowledge of the sector is also a barrier, this paper contributes to building knowledge. Further research should determine developing trends in terms of women’s representation in the construction industry.


2018 ◽  
Vol 39 (6-7) ◽  
pp. 364-374
Author(s):  
Karla J. Strand ◽  
Johannes Britz

Purpose The purpose of this paper is to provide an overview of the historical development of libraries in South Africa against a backdrop of poverty and social inequality. In particular, this paper illustrates how the development of libraries in South Africa both reflected and influenced information poverty and has as its goal to increase awareness of the role of libraries in the alleviation of information poverty. Design/methodology/approach The information in this paper is based on doctoral research completed by the author who investigated the role of libraries in the alleviation of information poverty in South Africa. The methodology for the research included two case studies, interviews, examination of library records, and observation. An extensive review of the professional literature and recorded histories provided imperative context for that research and this paper. Findings Findings indicate that libraries can play an important role in the alleviation of information poverty in South Africa. Libraries are underutilized in this role and in order to increase their capacity in addressing information poverty, one should consider the historical circumstances behind the dispossession of library services. Understanding the development of libraries in South Africa and sociopolitical ramifications of this development can encourage and inform greater participation of libraries in the alleviation of information poverty in the future. Originality/value This paper compiles the work and findings of previous studies on the history of South African libraries. The information provided here offers an accessible and efficient history of libraries in South Africa. In so doing, it provides context that is invaluable to the understanding of how the development of libraries throughout time can have sociopolitical effects on the people and their circumstances. The paper also encourages increased understanding of the value and purpose of libraries in combating information poverty in South Africa.


2018 ◽  
Vol 20 (3) ◽  
pp. 244-272 ◽  
Author(s):  
Ewan Sutherland

PurposeThis paper aims to examine issues of bribery, cronyism and nepotism in one of the most corrupt countries in Africa.Design/methodology/approachThis is a single-country case study, drawing on material dating from the mid-1970s, including court cases.FindingsThe corruption is pervasive and systemic, showing severe problems with governance in general, in the sector and against corruption. Nonetheless, two operators, one South African and one Nigerian, have delivered extensive access to mobile networks.Practical implicationsThe system of governance requires significant structural reforms, if the burden of corruption is to be reduced.Originality/valueThis paper sheds new and explicit light on the complex history of telecommunications in Nigeria. It adds to the small base of material on corruption in the telecommunications sector. It identifies issues that could usefully be taken up by institutions in Nigeria.


2015 ◽  
Vol 23 (3) ◽  
pp. 348-368 ◽  
Author(s):  
Chris Callaghan ◽  
Elmarie Papageorgiou

Purpose – This paper aims to test the theory that predicts differences in locus of control (LOC) by gender and the relationships between LOC and the performance of accounting students in a large South African university. Design/methodology/approach – Confirmatory factor analysis was applied to test the applicability of Spector’s (1988) LOC scales as a first-order construct in this context. An exploratory factor analysis was then performed to provide a more fine-grained analysis of subordinate constructs. Three component categories were found to emerge from a test of this widely used LOC questionnaire. These component categories were classified as beliefs about the effectiveness of agency, beliefs about chance and beliefs about networks in the contribution to the attainment of outcomes in working contexts. Findings – Further tests revealed that female accounting students demonstrate higher LOC in all the three categories. Females were therefore found to have significantly higher levels of both LOC and student performance; yet, the majority of tested items were not significant in their associations, and total LOC was not found to be associated with higher performance for female or male students. Certain individual items were, however, found to be associated with performance for male students. It is concluded that despite the predictions of seminal theory that predicts convergence around gender, or more egalitarian outcomes in high-skilled contexts over time, accounting student performance in this context might currently be dominated by females. This reflects a current general dominance of females in higher educational attainment and in employment numbers in educational contexts. Research limitations/implications – Limitations of the study include: first, the use of a single university; second, a sample of only first-year accounting students. It is not known whether these findings generalise beyond accounting students with similar university environments. This research is also not causal in nature. The statistical testing used in this study cannot indicate causality. Originality/value – It is recommended that further research investigate the more fine-grained dimensions of LOC that can contribute to accounting student performance and that further qualitative or causal research is performed to “surface” the causal mechanisms that underlie these findings. The value of this research is in the fact that it tests theory that predicts differences in LOC and the relationships between LOC and performance in an important formative context of accounting.


2013 ◽  
Vol 30 (1) ◽  
pp. 105
Author(s):  
Riaan J. Rudman

Significant changes have taken place on the internet in recent years. The most prominent is the introduction of Web 2.0 technologies (Web 2.0), which promotes sharing and collaboration. This study investigates the usage patterns, and awareness levels of the risks and controls associated with Web 2.0 by educated and uneducated users. Accounting students (as a proxy for educated users) are taught about the risks and controls of Web 2.0 as part of their studies, whereas Business Strategy students (as a proxy for uneducated users) exposure is limited to popular media and their own research. The results indicate that the use of Web 2.0 is popular among South African students irrespective of which course they major in. The Web 2.0 awareness levels of both populations were relatively high with no significant differences. Contrary to expectation, the level of usage; types of Web 2.0 technologies; types of risks; and the manner and frequency of sharing of information by the two populations were not found to differ significantly. The research highlights that although Accounting students are taught about the risks and controls in Web 2.0, they do not take these risks and controls into consideration in their personal life when interacting with Web 2.0. Contrary to expectation, it appears that being formally educated on Web 2.0 does not have a larger impact on user behaviour than awareness gained from popular media. It also indicates how user behaviour influences the effectiveness of online controls.


2019 ◽  
Vol 37 (4) ◽  
pp. 933-944 ◽  
Author(s):  
Annika Rantala ◽  
Heidi Enwald ◽  
Sandy Zinn

Purpose The purpose of this paper is to examine differences of health information seeking among Finnish and South African university students. The focus is on weight management and on how students utilise various internet sources. Design/methodology/approach Data were collected with a web-based, structured survey by using convenience sampling. Descriptive statistics and Pearson’s χ2 test were utilised in the analysis. Findings Overall, health information was more often encountered than sought on purpose. Passive information seeking was more common for South African students as almost a third of them report encountering it several times a week. As an information source, South African students opted for social networking sites more frequently than search engines, the latter being the first choice for Finnish students. Discussion boards were more popular among South African students, and, on the other hand, web-based health calculators among Finns. Research limitations/implications This is a small-scale comparative study. The results are not to be generalised, but may provide clues about the information seeking differences between Finland and South Africa. Practical implications Media literacy, digital literacy and health information literacy of young adults should be emphasised so that they would be able to evaluate information for reliability and accuracy in order to help them make appropriate decisions when confronted by health information online. Social implications The implications of the study are that health providers and professionals should be more prominent on social media sites, which are popular ways for young people to discover information. Originality/value Comparative studies are rare. This comparison is between Finland, where internet penetration is 94 per cent, and South Africa, where internet penetration is 54 per cent.


Sign in / Sign up

Export Citation Format

Share Document