Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes clash with the skills required of modern professional accountants to be problem solvers who regularly interact with people, the question is whether students wishing to become accountants still have these stereotyped perceptions. The purpose of this article is to investigate the preconceived notions of students in South Africa about accountants and whether these perceptions differ because of gender, home language or ethnical differences. A comparison is also made of the perceptions of school‐leavers and final‐year students to determine whether these perceptions change during students’ formal period of study at universities. This research, which is currently highly relevant, given the shortage of students pursuing careers as accountants, could contribute to the debate surrounding the concerns of the future of the accounting profession and the implications for contemporary accounting education. It was found that students perceive accountants as structured, precise and solitary individuals. However, students considered it to be an interesting profession. Significant differences were found between the perceptions of different ethnic groups. No significant differences were found between the perceptions of male and female students, or between Afrikaans‐ and English‐speaking students.
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -eXtensible Business Reporting Language (XBRL) is an important new information and communication technology for the electronic communication of business and financial data. International research shows unacceptably low levels of awareness and adoption of XBRL. This paper aims to investigate the level of awareness of XBRL in South Africa among chartered accountants. Furthermore, it aims to consider the factors influencing adoption of XBRL and the impact of the economic circumstances on the decision to adopt XBRL. Design/methodology/approach -The research was conducted with data collected through a structured, self-administered web-based survey sent to 11,458 chartered accountants. Chartered accountants will be primarily responsible for the implementation of XBRL at organisations. Findings -The findings are largely in line with international studies, indicating a low level of awareness and slow adoption of the new technology. The major reasons cited for not adopting XBRL are that it is not yet mandatory in South Africa to do so and in the view of the respondents there is not any benefit in adopting XBRL. The results indicated that the economic circumstances did not have any effect on the decision to implement XBRL, be it either to implement or not to implement XBRL. Originality/value -It is concluded that the business case for XBRL, internationally and in South Africa, should be made stronger for awareness and adoption rates to improve. The adoption of XBRL is, by implication, important and relevant to everyone with an interest in information management.
All South African universities face the challenges of student success and retention - a challenge compounded by under-prepared students from diverse backgrounds. This article explores peer module mentoring as a possible approach to facilitate student success in Economic and Management Sciences. An ex post facto quantitative research methodology, with a web-based questionnaire, was implemented. Perspectives of both mentors and mentees who participated in the faculty module mentoring programme during 2012 were investigated regarding their motivation for participation and evaluation of the programme. The module mentoring programme was experienced as being beneficial by both the mentors and mentees. Altruistic, cognitive, social, personal growth and financial benefits were derived from the programme. The findings provide a strong argument in favour of the expanding and continuation of module mentoring programmes in the Faculty of Economic and Management Sciences. The findings are not generalisable beyond the scope of the particular faculty and institution, but provide input and guidance for decision-making related to student support initiatives. The continuance of the module mentoring programme entails investments in terms of both money and time. This article considers the benefits derived from these investments in a faculty-wide module mentoring programme at a South African university.
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