scholarly journals Pervasive skills development for aspirant chartered accountants: Academic versus training programmes

Author(s):  
Monique Keevy ◽  
Denise J. Mare

Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs.

2015 ◽  
Vol 8 (2) ◽  
pp. 354-371
Author(s):  
Petra Warffemius ◽  
Lukas Kruger ◽  
Gretha Steenkamp

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.


2012 ◽  
Vol 5 (2) ◽  
pp. 481-498 ◽  
Author(s):  
Gretha Steenkamp

The South African Institute of Chartered Accountants (SAICA) recently introduced a competency-based accreditation process for chartered accountants (CAs). This changed the structure of the practical training period or ‘articles’ (which is now called the CA 2010 training programme). The new training programme has an increased focus on developing ‘pervasive skills’ (which include personal and professional skills, such as leadership, communication and ethics), and allows trainees to gain detailed experience in a specific focus area. Students, who would be affected by these changes, were surveyed regarding their perceptions of this new training programme. The students were positive about the focus on pervasive skills. However, many felt that the changes (especially the elective focus area) were communicated too late, as they had already signed with auditing firms, and would be forced into an auditing focus area. Many students were worried about possible changes to Part II of the Qualifying Examination (QE 2).


2003 ◽  
Vol 6 (3) ◽  
pp. 498-513
Author(s):  
Gregory J. Lee

The South African skills development framework has mandated Sectoral Education and Training Authorities (SETAs) to initiate sector-specific training programmes. If SETA planning is to be proactive, the evaluation and forecasting of improvements in industry outcomes from these training programmes (such as productivity or profitability metrics) should be of concern. This article pursues this end through the well-established area of decision theoretic utility analysis. It suggests a method whereby SETAs may forecast or estimate the industry gains from a given training programme. It is suggested that percentage increases in output may be the utility output of greatest interest and use to SETAs. The national accounts of South Africa are used to estimate the appropriate input data for each industry in these techniques. Other issues in application and research are also suggested.


2005 ◽  
Vol 34 (1) ◽  
pp. 85-101 ◽  
Author(s):  
Dinesh C. Jinabhai

With the introduction in South Africa of the Skills Development Act (1998) and the Skills Development Levies Act (1999) respectively, employer organizations are obliged to set aside a portion of their annual payroll for the internal training and development of their workforce. The function of the statutory National Skills Authority (NSA) is to implement the skills development strategy, monitor its performance and report the progress made by the Sector Education and Training Authorities (SETAs). In the South African context, training and development has only recently received attention as a means of addressing critical personnel development initiatives. The focus is now shifting towards fast tracking skills development, which is being integrated into the overall business plan of organizations. Strategies need to be initiated to harness knowledge workers as competitive resources for the new global economy and for world-class competitiveness. This article accentuates the importance of the skills development strategy and offers a systems approach to skills development for organizations. It also highlights some empirical research and its linkages to the emerging challenges of the skills development strategy in South Africa. The article concludes with implications for skills development and training and maps the way for future research.


2019 ◽  
Vol 18 (1) ◽  
pp. 53-79 ◽  
Author(s):  
K Barac ◽  
L Du Plessis

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.


Author(s):  
Leesa Wheelahan

This article critiques models of competency-based training in vocational education and training in Anglophone countries and contrasts it to ‘kompetenz’ in Germanic countries. It identifies six key problems with Competency-Based Training (CBT): first, CBT is tied to specific ensembles of workplace roles and requirements; second, the outcomes of learning are tied to descriptions of work as it currently exists; third, CBT does not provide adequate access to underpinning knowledge; fourth, CBT is based on the simplistic and behaviourist notion that processes of learning are identical with the skills that are to be learnt; fifth, the credibility of a qualification is based on trust, not what it says a person can do; and sixth, CBT is based on a notion of the human actor as the supervised worker. The article argues generic skills are not the alternative, and it uses a ‘modified’ version of the capabilities approach as the conceptual basis for qualifications.


2021 ◽  
Vol 63 (1) ◽  
Author(s):  
Robert Mash ◽  
Hannes Steinberg ◽  
Mergan Naidoo

The training of medical specialists should constantly be re-aligned to the needs of the population and the health system. The national Education and Training Committee of the South African Academy of Family Physicians reached consensus on the updated programmatic learning outcomes for the training of specialist family physicians in South Africa. Learning outcomes were first developed to guide training programmes when the speciality was recognised in 2007. Fifteen years later, it was time to revisit and revise these learning outcomes. Learning outcomes define what family physicians are able to do at the end of 4 years of postgraduate training. This revision presents five unit standards and 83 programmatic exit-level learning outcomes.


2002 ◽  
Vol 10 (1) ◽  
pp. 187-208
Author(s):  
M. Stiglingh ◽  
J.F.M. Kotzé

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.


Author(s):  
Faith N. Zwane ◽  
Lindie Du Plessis ◽  
Elmarie Slabbert

Orientation: Owing to the nature of the tourism industry, which is highly service orientated, employees should possess certain skills such as self-reliance, people and certain specialist skills, and general employability when working in this industry. However, it seems that employees are not well enough prepared and equipped with these skills to satisfy the requirements of employers. Thus human resource practitioners need to provide more in-service training. Furthermore, there is a high turnover of employees, which adds pressure to the management of human resources.Research purpose: This study focused on comparing employers’ expectations of employee skills in the tourism industry and the skills acquired by learners in the Culture, Art, Tourism, Hospitality and Sport Skills Education Training Authorities’ (CATHSSETA) programmes with regard to self-reliance, people and certain specialist skills, and general employability.Motivation for the study: Education, training and the creation of employment are amongst the key priorities of the South African government for improving the current labour situation in the tourism industry. However, the industry has complained that learners are not prepared for the workplace. Thus, it is important to determine the skills that are supposedly lacking.Research design, approach and method: Descriptive research, following a quantitative approach, was chosen, whereby questionnaires were distributed amongst tourism and hospitality employers listed with CATHSSETA (N = 217). A total of 141 (n = 141) completed questionnaires were received (a response rate of 65%). Between 2008 and 2012, 5633 learners participated in the CATHSSETA programmes. Descriptive statistics and t-tests were used to analyse the data.Main findings: Employers expect higher levels of competence than those which learners in the CATHSSETA programme can deliver. More specifically, employers indicate that learners lack skills in handling customers professionally and being proactive in solving problems. This creates difficulties in operating in the tourism business environment where service delivery is important in satisfying tourists’ needs and improving loyalty levels to the establishment. Nor are employers satisfied with the ability of learners to be self-reliant. A lack of cooperation between the various role players in developing appropriate training programmes is evident.Practical/managerial implications: It is necessary to review the current CATHSSETA programme and training providers to ensure that quality training is provided. Human resource practitioners should be involved in the development of a more appropriate programme that will adhere to the needs of the tourism industry. Training programmes should focus on the development of self-reliance and, more specifically, the ability to deal with customers in an efficient and professional manner. These are basic skills that the learners currently lack. Prospective learners should take an aptitude test to ensure that they will be able to meet the requirements of this industry and to manage the challenges facing them.Contribution: The most important skills needed for working in the tourism environment were identified thus giving direction to the development of tourism training programmes. The importance of cooperation in developing training programmes was emphasised.


Author(s):  
Barney Erasmus ◽  
Vadm Pieter Loedolff ◽  
Mr Filip Hammann

This paper reports on research into the required competencies of human resource development practitioners (HRD) in selected South African organizations.  The research identified the level of importance and of satisfaction with the main competencies amongst HRD practitioners. Data was gathered from a random sample of business establishments. Data analysis indicated, firstly the importance of various competencies and the present satisfaction level, and secondly the differences between groups of some biographical variables in terms of the average level of importance and satisfaction of competencies. The results obtained have definite implications in the field of HRD and for education and training programmes offered by tertiary education institutions.


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