Towards a global model of accounting education – a South African case study

2020 ◽  
Vol 10 (4) ◽  
pp. 601-620
Author(s):  
Ilse Lubbe
Keyword(s):  
Sri Lanka ◽  
International Education ◽  
Education System ◽  
Global Model ◽  
Accounting Education ◽  
Multiple Sources ◽  
Education Standards ◽  
Content Type ◽  
Level Of Involvement ◽  
Using Data

PurposeThe purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).Design/methodology/approachThe paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.FindingsSeveral similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.Practical implicationsThe application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).Originality/valueThe study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

Generic skills in accounting education in Saudi Arabia: students’ perceptions

2020 ◽  
Vol 28 (3) ◽  
pp. 395-421
Author(s):  
Mohammed Ali Al Mallak ◽  
Lin Mei Tan ◽  
Fawzi Laswad
Keyword(s):  
International Education ◽  
Business Management ◽  
Western Country ◽  
Accounting Education ◽  
Accounting Students ◽  
Education Standards ◽  
Generic Skills ◽  
Content Type ◽  
Generic Skill ◽  
Ethical Skills

PurposeThe purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting education, the levels of competence they should acquire and expect to achieve during the academic study, and the constraints that may hinder the development of generic skills in accounting education.Design/methodology/approachThe study uses the skills outlined in the IFAC’s International Education Standards (IES) 3 (intellectual, personal, organizational and business management, and interpersonal and communication) and IES 4 (ethics in accounting/business). A survey questionnaire was used to collect the data.FindingsThe findings show that students perceived all five generic skill categories to be important, with ethical skills rated as the most important. However, the students expected that they would achieve a somewhat lower level of generic skill by the end of their studies in all areas, and they perceived a number of constraints that impede their skill development. The results indicate the importance of developing generic skills in accounting education and suggest that the Saudi accounting education system could do more to provide students with opportunities to develop generic skills to enable them to succeed in their future careers.Originality/valueAs little of the current literature has focused on generic skills in accounting education in a non-Western country, this research contributes to the literature on generic skills in a developing nation.

Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

2013 ◽  
Vol 22 (5) ◽  
pp. 502-506 ◽  
Author(s):  
Kim Watty ◽  
Satoshi Sugahara ◽  
Nadana Abayadeera ◽  
Luckmika Perera
Keyword(s):  
Sri Lanka ◽  
Global Model ◽  
Accounting Education

Professional accounting education programmes in South Africa and India

2014 ◽  
Vol 4 (1) ◽  
pp. 97-116 ◽  
Author(s):  
Lesley Stainbank ◽  
Devi Dutt Tewari
Keyword(s):  
South Africa ◽  
International Education ◽  
South African ◽  
Single Point ◽  
Secondary Data ◽  
Relevant Information ◽  
Accounting Education ◽  
The South ◽  
Content Type ◽  
Education Model

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies). Findings – With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards. Research limitations/implications – A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time. Practical implications – India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries. Originality/value – The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

Accounting graduate readiness for work: a case study of South East Asia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Duc Phan ◽  
Prem Yapa ◽  
Ha Thanh Nguyen
Keyword(s):  
East Asia ◽  
Secondary Analysis ◽  
Secondary Data ◽  
Accounting Education ◽  
South East Asia ◽  
Multiple Sources ◽  
Content Type ◽  
Performance Expectation ◽  
Expectation Gap ◽  
Big Four

PurposeThis paper compares and contrasts graduate accountant skills and employers' expectations in South East Asia (SEA).Design/methodology/approachWe analyse the employers' expectation performance gap (EPG) in three countries – Indonesia, Malaysia and Vietnam – to provide a reflection on current professional accounting development in SEA. The study relies on data derived from multiple sources including job advertisements, CIMA “ready for business” project, Glassdoor website and other secondary data sources.FindingsThe findings indicate that over recent decades, the changing nature of the economy, state, and interest of the business sector (including the “Big Four”) have led to the wider adoption of professional accountancy qualifications. The findings suggest that graduates should be equipped with active learning activities such as project-based and work-integrated training to fill the expectation gaps between local university educators and employers.Research limitations/implicationsDrawing upon a literature review of professional accounting education, we use the results of the documentations and secondary analysis to describe the performance expectation gap of accounting education in SEA.Originality/valueThe study indicates a large discrepancy between the teachings in accounting education and employer requirements in Vietnam, Malaysia and Indonesia and propose different methods to fill this employability gap in South East Asia.

The opportunity model of organizational commitment

2017 ◽  
Vol 38 (2) ◽  
pp. 259-273 ◽  
Author(s):  
Elif Cicekli ◽  
Hayat Kabasakal
Keyword(s):  
Organizational Commitment ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Exchange Theory ◽  
Multiple Sources ◽  
Content Type ◽  
Job Opportunities ◽  
Using Data ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to determine the relationships between promotion, development, and recognition opportunities at work and organizational commitment, and whether these relationships are moderated by the job opportunities employees have in other organizations. Design/methodology/approach An opportunity model of organizational commitment is developed based on social exchange theory and several streams of opportunity research. Factor analyses and hierarchical multiple regression analyses are carried out to test the hypotheses using data from 550 white-collar employees. Findings The results of the analyses show that opportunities for development and recognition are predictors of organizational commitment, that job opportunities employees have in other organizations negatively moderate the relationship between recognition opportunity at work and organizational commitment, and that promotion opportunity does not predict organizational commitment. Research limitations/implications Future researchers could study the issue in the context of other cultures using data from multiple sources. Practical implications Employers who seek to increase their employees’ organizational commitment are advised to divert their energies from struggling to create promotion opportunities for their employees to creating opportunities for development and recognition. Originality/value The study explores the under-researched concept of opportunity at work and connects several streams of opportunity research by drawing on social exchange theory as a theoretical framework. The model is the first to address the effects of opportunity and alternative opportunities on organizational commitment.

Global convergence of accounting education

2016 ◽  
Vol 24 (3) ◽  
pp. 254-273 ◽  
Author(s):  
Satoshi Sugahara ◽  
Kim Watty
Keyword(s):  
Global Convergence ◽  
Design Methodology ◽  
Contextual Factors ◽  
Accounting Education ◽  
Education Standards ◽  
Content Type ◽  
Factors Affecting ◽  
Postgraduate Level ◽  
Country Study ◽  
Cross Country

Purpose The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence. Design/methodology/approach The sample of this research was collected via a questionnaire-based survey of accounting academics who were teaching at the undergraduate and postgraduate level in tertiary institutes in Japan and Australia. This study adapted the questionnaire originally used by Sugahara (2013) to extend the survey of accounting academics in Japan, to accounting academics in Australia. The questionnaire administered in this research asked their overall perceptions regarding the convergence of accounting education and associated contextual factors. Findings Findings reveal some similarities and differences across contextual factors that influence academic perceptions about global convergence. Further the authors identify a link between academic position and respondent views of global convergence. Originality/value The findings of this cross-country study provide insights for the International Accounting Education Standards Boards (IAESB) about the views of a key stakeholder group, accounting academics. Further the authors recommend the development of a communications strategy that targets accounting academics, and better explains the work of the IAESB and the intended value of global convergence using IES.

Organization development and cultural values of trust in international contexts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Namporn Thanetsunthorn
Keyword(s):  
Cultural Values ◽  
Organization Development ◽  
Foreign Country ◽  
Multiple Sources ◽  
Empirical Examination ◽  
Content Type ◽  
Using Data ◽  
Practical Implications ◽  
Specific Country

Purpose The purpose of this study is to address the call for empirical research on trust and culture highlighted in the existing literature. This study empirically investigates the underlying cultural values of trust across multiple countries – the term used to describe specific cultural environments that have the potential to influence the way in which people demonstrate trust toward others – and then documents their subsequent influences on the success of organization development (OD) efforts in international contexts. Design/methodology/approach Using data from multiple sources, this study conducts a series of empirical tests to investigate the underlying cultural values of trust in a large sample of 42 countries over the past 20 years (2000–2020). Then, the study further extends the findings to propose an empirically developed framework, namely, a country classification, which can be used to assess whether cultural environments in a specific country appear to support or impede trust behavior and the likelihood of success in implementing OD initiatives and interventions in international contexts. Findings Trust is robustly related to cultural values. Specifically, people from countries with high power distance and uncertainty avoidance cultures tend to exhibit less trust in others, whereas those from countries with high individualistic and long-term oriented cultures are more likely to trust others. The country classification further demonstrates that Estonia, Germany, Sweden and the Netherlands are the group of countries whose cultural values appear strongly consistent with the underlying cultural values of trust, implying a greater likelihood of success for OD efforts and interventions. On the other hand, Colombia, Egypt, Iraq, Libya and Mexico are the group of countries whose cultural values appear to differ significantly from the underlying cultural values of trust, suggesting potential obstacles for successful OD efforts and thus appropriate modifications of OD interventions are essentially needed. The results for other countries are also discussed. Practical implications The findings offer several practical implications for the community of OD consulting, especially those who work internationally in cross-national consulting projects or deal with culturally diverse organizations. These include a more sophisticated understanding of the cultural environments that support or impede the willingness to trust in a specific foreign country, an evidence-informed strategy to design or adopt appropriate OD interventions that align with the cultural environments of a foreign country and a framework to assess and improve the likelihood of successful OD interventions in international contexts. Originality/value To the author’s best knowledge, this is the first study to conduct an empirical examination of the influence of culture on trust in a comprehensive manner, subsequently providing a transitional bridge between two major strands of trust research in the current OD literature: trust serves as a necessary foundation for successful OD efforts and the willingness to trust can potentially be explained through cultural spheres. Second, this study explores trust behavior in international contexts and develops a country classification concerning the influence of culture on trust, both of which have never been accomplished in prior research.

Marketisation, managerialism and high-stake testing

2018 ◽  
Vol 32 (4) ◽  
pp. 568-579
Author(s):  
Sybert Mutereko
Keyword(s):  
South African ◽  
Education System ◽  
High Stakes Testing ◽  
Traditional Values ◽  
Multiple Sources ◽  
High Stake ◽  
High Stakes ◽  
Content Type ◽  
Learning And Teaching ◽  
Secondary Sources

Purpose Using a South African district of education as a case study, the purpose of this paper is to explore how high-stake assessments informed by marketisation and managerialism have been embedded in the South African education system. Design/methodology/approach This papers draws on data that were collected through a mixed method approach in the secondary schools of the uMgungundlovu District, which is in Kwazulu-Natal province (KZN) in the eastern part of South Africa. This paper emerged from multiple sources of data, that is, from documents, interviews, questionnaires, and observation as well as secondary sources. Findings The paper demonstrates how the pincer movement of markets and managerialism have used high-stake testing as a mechanism of performativity. It illustrates how test scores are published in newspapers to provide consumers with information that is needed for full participation in the marketised education system. Practical implications The insights from this paper have profound implications for school managers and policy makers. While high-stake tests are logically consistent and theoretically defensible, overdependence on them portends the replacement of traditional values of schools by the market value of the education. Originality/value The study contributes profound insights into how the high-stake testing serves the purpose of social control and subjugation mechanisms for students, schools, and teachers by the state and the invisible arm of the markets. The problem with the use of high-stakes testing as performativity mechanisms is not just that they hinders learning and teaching, but it changes the work of schools and teachers who are at the chalkface of education system.

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