scholarly journals Teaching pervasive skills to South African accounting students

2019 ◽  
Vol 18 (1) ◽  
pp. 53-79 ◽  
Author(s):  
K Barac ◽  
L Du Plessis
Keyword(s):  
South African ◽  
Real World ◽  
Teaching Methods ◽  
Competency Framework ◽  
Accounting Students ◽  
The Real ◽  
South African Institute ◽  
South African Universities ◽  
The University ◽  
Chartered Accountants

Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency framework and expects South African universities offering its accredited programmes to produce graduates able to demonstrate such skills at acceptable levels of competence upon entry into the workplace. This study investigates the manner in which SAICA-accredited South African universities offer and teach pervasive skills, and attempts to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not. These views were solicited through an e-mailed questionnaire. The study found that although the development of pervasive skills is an outcome largely included in these accredited undergraduate programmes, their presentation and integration into the courses vary considerably, and more integration of pervasive skills into course majors should be considered. Teaching methods and practices followed by the universities show significant diversity, and this result corresponds with those reported elsewhere in the literature. It is a concern that there is only limited use of research-based projects in these undergraduate programmes. An interesting finding of the study was that heads of departments perceive the acquisition of some pervasive skills to be best achieved in the real-world, practical workplace, rather than in the theoretical confines of the universities’ lectures and tutorials.

scholarly journals SAICA's academic traineeship programme: would guidelines facilitate focused skills development?

2015 ◽  
Vol 8 (2) ◽  
pp. 354-371
Author(s):  
Petra Warffemius ◽  
Lukas Kruger ◽  
Gretha Steenkamp
Keyword(s):  
South African ◽  
Training Programme ◽  
Competency Framework ◽  
Skills Development ◽  
Academic Environment ◽  
The South ◽  
South African Institute ◽  
Research Guidelines ◽  
Stakeholder Model ◽  
Chartered Accountants

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.

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

2013 ◽  
Vol 10 (3) ◽  
pp. 384-393 ◽  
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.

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

2015 ◽  
Vol 8 (2) ◽  
pp. 456-473 ◽  
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.

scholarly journals Education programmes' responsibilities regarding pervasive skills

2014 ◽  
Vol 7 (2) ◽  
pp. 415-432 ◽  
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.

iMindMap as an innovative tool in teaching and learning accounting: an exploratory study

2016 ◽  
Vol 13 (1) ◽  
pp. 71-82 ◽  
Author(s):  
Wan Noor Hazlina Wan Jusoh ◽  
Suraya Ahmad
Keyword(s):  
Technology Acceptance ◽  
Teaching Methods ◽  
Teaching And Learning ◽  
Accounting Students ◽  
Content Type ◽  
Course Content ◽  
University Of Technology ◽  
Conventional Teaching ◽  
Innovative Tool ◽  
The University

Purpose The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/methodology/approach Out of 268 students of the management accounting at the University of Technology MARA (Terengganu), 97 students have participated in this survey to evaluate the effectiveness of iMindMap in teaching and learning. Findings Results indicate that the majority of the students acknowledged that iMindMap is more attractive than conventional teaching methods and found that iMindMap shows clearly how the points are all associated and linked together. Students could find that learning is an exciting experience and were able to visualize the whole course content remarkably via iMindMap. Originality/value This study presents an alternative instrument, which is innovative and interactive in teaching and learning, especially for accounting students where the students’ technology acceptance could also be viewed.

Grey Paints: Using Earnings Quality Concepts to Clarify the Earnings Measurement Process

2002 ◽  
Vol 17 (4) ◽  
pp. 431-445
Author(s):  
Jerry G. Kreuze ◽  
Jack M. Ruhl
Keyword(s):  
Earnings Management ◽  
Real World ◽  
Correct Answer ◽  
Earnings Quality ◽  
Measurement Process ◽  
Accounting Students ◽  
The Real ◽  
Time Period ◽  
Inherent Ambiguity

This case uses the concepts of earnings quality and earnings management to illustrate the inherent ambiguity in the earnings measurement process. Accounting students are often uncomfortable with ambiguity. Students want faculty to provide them with a single correct answer, such as the precise earnings for a given time period. Accounting textbooks rarely address this perception; we have yet to find a textbook that illustrates a range of acceptable amounts. This case demonstrates that earnings can be, and often are, ambiguous in the real world.

Online Learning for the Real World

2003 ◽  
pp. 159-176
Author(s):  
Bridget Khursheed
Keyword(s):  
Continuing Education ◽  
Real World ◽  
Evaluation Process ◽  
Virtual Classroom ◽  
Usability Evaluation ◽  
Online Course ◽  
Course Development ◽  
The Real ◽  
University Of Oxford ◽  
The University

This chapter examines usability evaluation in the context of the Diploma in Computing via the Internet offered by the University of Oxford Department for Continuing Education and, to some extent, its on-site course partner. This ongoing online course is aimed at adult non-university (the “real world” of the chapter title) students. The chapter follows the usability evaluation process through the life cycle of course development, delivery and maintenance, analysing the requirements and actions of each stage and how they were implemented in the course. It also discusses how pedagogical evaluation must be considered as part of this process, as well as the more obvious software considerations, and how this was achieved within the course. Finally it draws some conclusions concerning the enhancements to course usability of the virtual classroom and how this atypical evaluation material can and should be integrated into an overall usability evaluation picture.

Preparing business graduates for the “real” world – the role of the university

2000 ◽  
Vol 15 (7) ◽  
pp. 356-369 ◽  
Author(s):  
Carol A. McKeen ◽  
Merridee L. Bujaki ◽  
Ronald J. Burke
Keyword(s):  
Real World ◽  
The Real ◽  
Business Graduates ◽  
The University

scholarly journals Chartered accountancy and resistance in South Africa

2021 ◽  
Vol 35 (3) ◽  
Author(s):  
J. Terblanche ◽  
Y. Waghid
Keyword(s):  
South African ◽  
Teaching And Learning ◽  
Accounting Students ◽  
The South ◽  
Disciplinary Power ◽  
Problem Solving Skills ◽  
Research Activities ◽  
Critical Reflexivity ◽  
Learning Success ◽  
Chartered Accountants

In recent times, the chartered accountant profession was regularly in the news for reasons pertaining to the unethical and unprofessional behaviour of members. The profession has an important role to play in the South African economy, as members will often fulfil important decision-making roles in business. In a response to the dilemmas the profession is facing, we analysed the implications for the profession and society due to a resistance to include research as a pedagogical activity in the chartered accountancy educational landscape. Through deliberative research activities, students have the opportunity to engage with community members and with societal challenges that could foster reflexivity and humaneness in students. In addition, critical and problem-solving skills are cultivated. These are skills that are difficult to assess in the form of an examination, and the absence of research as pedagogical activity in this particular educational landscape, impacts the cultivation of these skills in future chartered accountants. This is so, as the chartered accountancy educational landscape is significantly influenced by the power that resonates within the profession and culminates into the disciplinary power mechanism of the examination. The South African Institute of Chartered Accountants (SAICA) set an external examination, called the Initial test of Competence (ITC), which graduates need to write upon leaving institutes of higher learning. Success in this SAICA-examination therefore impacts on the teaching and learning pedagogy adopted by chartered accountants in academe. If chartered accounting students were instead primarily being exposed to technical content assessed via an examination, also being exposed and introduced to deliberative research, the possibility exists that students, through critical reflexivity, could move beyond the constraints of the self to that of the communal other in line with the African notion of ubuntu can be enhanced.

scholarly journals Investigating health factors as predictor of early drop-out of rst year accounting students at the University of the Free State, South Africa

Afrika Focus ◽  
2016 ◽  
Vol 29 (2) ◽  
Author(s):  
Christa Beyers ◽  
Hanli Joubert
Keyword(s):  
South Africa ◽  
Academic Success ◽  
South African ◽  
Hiv And Aids ◽  
Drop Out ◽  
Free State ◽  
Accounting Students ◽  
Health Factors ◽  
Group Interviews ◽  
The University

Introduction: The future of the South African workforce looks bleak given the challenges posed, not only by health factors, including HIV and AIDS, but also the success and throughput rate of rst year university students. Methodology: The research in this study was conducted in 2013 using a post-positivist approach and applying an interpretive stance using a mixed method approach, which included a quantita- tive non-experimental predictive multivariate design as well as focus group interviews to triangu- late the ndings. Results: We present ndings that psychosocial background factors, physical health and emotion- al health in uence success and non-completion rates among rst year students at the University of the Free State, South Africa. Conclusion: We argue that early identi cation of poor psychosocial background, including health factors, can assist in empowering youths helping them to make healthy decisions and deal with stressful situations in a way that will not compromise their academic success. 

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