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 Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening

2002 ◽  
Vol 10 (1) ◽  
pp. 187-208
Author(s):  
M. Stiglingh ◽  
J.F.M. Kotzé
Keyword(s):  
South Africa ◽  
South African ◽  
Financial Statements ◽  
The South ◽  
Financial Reports ◽  
South African Institute ◽  
Accounting Practice ◽  
Chartered Accountants

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.

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.

Legal Recognition for Child-Headed Households: An Evaluation of the Emerging South African Framework

2009 ◽  
Vol 17 (2) ◽  
pp. 299-320 ◽  
Author(s):  
F. Noel Zaal ◽  
Meda Couzens
Keyword(s):  
South Africa ◽  
South African ◽  
Developing Country ◽  
Critical Analysis ◽  
Best Interests ◽  
Limited Resources ◽  
The South ◽  
Legal Recognition ◽  
Aids Pandemic ◽  
Best Interests Standard

AbstractThis article evaluates legislation developed in South Africa for the legal recognition and support of child-headed households. It provides an explanation and critical analysis of new statutory provisions. We show that in a developing country with AIDS pandemic challenges and limited resources such as South Africa reasons in favour of formal legal recognition outweigh those against. We demonstrate, however, that in order to meet the best interests standard it is essential to base recognition on household viability. Our analysis indicates that, although the South African provisions are groundbreaking and of considerable value as an example for other countries, there are some deficiencies which may compromise their effectiveness. Amendments and supplementary wording are proposed.

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.

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