scholarly journals HIGHER EDUCATION INSTITUTIONS’ NEED TO INITIATE CHANGE TO THE ACCOUNTING CURRICULUM DURING THE FOURTH INDUSTRIAL REVOLUTION (4IR)

Author(s):  
Shaun Peens ◽  

In South Africa, the Further Education and Training phase (FET) in Accounting faces a major decline in learner numbers. The current format of FET Accounting serves little purpose in preparing learners for Accounting courses at tertiary level, if FET Accounting is not a precondition to Professional and Chartered Accountant courses. This study followed a qualitative research approach, from five Focus Groups at five Secondary schools in the Motheo Educational district, comprising of 16 FET Accounting Teachers to consider possible reasons for the decline of learners in FET Accounting. As result, uncertainty exists regarding the future of FET Accounting and the Accounting profession, when guidance teachers are presumably advising learners to take less suitable subjects, like Mathematical Literacy, History of Geography to enhance school reports. These findings influence the social responsibility of teachers; and it also results in many Accounting students having to spend two or more additional years at university due to their apparent lack of basic Accounting skills. Additionally, the negative perception towards FET Accounting might impact learners’ choices who might not plan a career in Accounting, thereby limiting their ability to secure any career in the financial sector. Collaborative social change is required from the Accounting profession and university alike, especially in the Fourth Industrial Revolution era, where a high degree of ethics and transparency are required.

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.


Author(s):  
Susan E. Whyman

The introduction shows the convergence and intertwining of the Industrial Revolution and the provincial Enlightenment. At the centre of this industrial universe lay Birmingham; and at its centre was Hutton. England’s second city is described in the mid-eighteenth century, and Hutton is used as a lens to explore the book’s themes: the importance of a literate society shared by non-elites; the social category of ‘rough diamonds’; how individuals responded to economic change; political participation in industrial towns; shifts in the modes of authorship; and an analysis of social change. The strategy of using microhistory, biography, and the history of the book is discussed, and exciting new sources are introduced. The discovery that self-education allowed unschooled people to participate in literate society renders visible people who were assumed to be illiterate. This suggests that eighteenth-century literacy was greater than statistics based on formal schooling indicate.


Author(s):  
Jane Buckingham

Historical analyses, as well as more contemporary examples of disability and work, show that the experience of disability is always culturally and historically mediated, but that class—in the sense of economic status—plays a major role in the way impairment is experienced as disabling. Although there is little published on disability history in India, the history of the Indian experience of caste disability demonstrates the centrality of work in the social and economic expression of stigma and marginalization. An Indian perspective supports the challenge to the dominant Western view that modern concepts of disability have their origins in the Industrial Revolution. Linkage between disability, incapacity to work, and low socioeconomic status are evident in India, which did not undergo the workplace changes associated with industrialization in the West.


Britain possesses a forest area which is one of the smallest in Europe in relation to its population and land area. In the past, forests have been felled to make way for farming and to supply timber for ships, houses, fuel and metal smelting. Timber was a key to sea power, and repeatedly the availability of home timber supplies has proved crucial in time of war. The nation’s dwindling reserves of timber have been a source of anxiety since Tudor times and periodic surges of planting for timber production by private landowners took place until about 1850. Thereafter, interest faded with the advent of the iron ship, the Industrial Revolution and the availability of cheap timber imports. Govern­ ment activity was minimal until a national forest authority was formed in 1919 to create a strategic timber reserve. Since 1958 there have been frequent policy reviews to assess the changing needs of the nation for timber and the new values associated with the social and environmental benefits of forests.


After the analysis of evolutionary institutional changes, the fourth chapter will define revolutionary transformations. Revolutions, conceptualized as abrupt processes of social transformation, follow specific life-cycle and result from two main reasons: lack of efficiency and social justice. The chapter is structured as follows. In the first part, the author will provide a general overview of revolutions and revolutionary processes, discussing in detail its main classifications, characteristics and causes, leading actors, overall phases, and outcomes. The second part will outline different revolutionary processes, zooming on scientific revolutions, technology revolutions, and industrial revolutions. There, industrial revolutions and its main elements are investigated in detail, showing how technological innovations lead to dramatic changes of the social reality. By comparing characteristics of the first, second, and third industrial revolutions, there is proposed a model defining the elements of the Fourth Industrial Revolution. Finally, there is discussed a model outlining how of industrial revolutions can change and transform the social institutions.


Most experts consider that society has entered in a Fourth Industrial Revolution that implies ubiquitous changes characterized by a fusion of technologies that is blurring the lines that differentiate physical, digital, and biological spheres. This implies to open a door to important changes in the teaching and learning of the social sciences, geography, and history. Regarding this, it is necessary that both citizens and organizations develop new skills. Artificial intelligence as education technology is possible due to digital and online tools. Adaptive learning, meanwhile, is related to artificial intelligence, personalizing the learning and offering contents adapted to students. New challenges in the teaching of social sciences extends beyond the learning of facts and events. As a result of changes in society of Fourth Industrial Revolution, thinking-based learning (TBL) with the support of learning and knowledge technologies (LKT), creativity, critical thinking, and cooperation are some of the essential learning goals to participate in society.


Author(s):  
Nirmala Govender ◽  
Purshottama S. Reddy

Background: South African cities have been facing challenges since democratisation to meet the expectations of the citizens. The challenges have included fraud and corruption, financial constraints, lack of service delivery and technological progress, amongst others, which were underpinned by weak leadership and governance processes. This article explored eThekwini Metropolitan Municipality’s technological progress and identified that inefficiencies in good governance and the lack of a governance framework have limited digitalisation.Aim: The aim of this study was to assess the progress towards digitalisation and review the effectiveness of the governance processes within the eThekwini Municipality in contributing towards the fourth industrial revolution.Setting: The study was based on the processes at the eThekwini Municipality in KwaZulu-Natal province, South Africa.Methods: A qualitative research approach was used, and the study is exploratory in nature.Results: The study identified that there was limited digitalisation at eThekwini Municipality. Furthermore, governance processes and an overall governance framework were lacking within the municipality. There was also limited support from the national government to address the fourth industrial revolution at local government level.Conclusion: The implications of a lack of a strong public governance framework, and not being supported sufficiently by the national government, mean that the eThekwini Metropolitan Municipality cannot compete internationally within the digital economy. The national government must co-ordinate a collaborated effort towards digitalisation, especially at municipal level. A multilevel governance framework, identifying collaboration between the various levels of government and the public, has been identified as the key response in embracing and enhancing the fourth industrial revolution within municipalities.


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