Purpose This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing. Design/methodology/approach By using the Approaches and Study Skills Inventory for Students research instrument the learning approaches of students in auditing at a South African residential university were measured on both undergraduate and postgraduate levels. This was followed by focus group discussions to obtain a deeper understanding of the factors that influenced the ways their audit studies were approached. Findings The results revealed a contrasting view with that presented in the literature, in that senior students were more inclined to adopt a surface approach. This could be attributed to learning environment dimensions such as the teaching and assessment practices as well as students’ perceptions of the workload. Further statistical analysis revealed that gender and race influenced students’ learning approaches at specific levels. Research limitations/implications The data are drawn from audit students at a residential university in South Africa; the findings of the study may thus not be generalisable beyond that context. Originality/value The study extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate educators’ scholarly interest in pedagogic research which could contribute to curriculum and teaching method changes that equip audit educators to promote deep learning.

Purpose -The aim of this paper is to report on the development and implementation of two student-centred teaching approaches, not usually thought to be appropriate for large group situations. These projects involved adapting teaching methods to facilitate a move away from the conventional lecturer-centred approach (the "chalk-and-talk" of earlier generations) and to respond to an environment challenged by the perpetually changing requirements of professional bodies, increasingly large classes and high student-staff ratios. Design/methodology/approach -Two student-centred projects were implemented at a South African residential university in the discipline of auditing, and the topic of general controls in the information technology (IT) environment was addressed. This study reports on two cycles of the development and implementation of the projects following an action research methodology. Findings -It was found that "non-standard" teaching practices can be implemented successfully and that active student involvement, even in a large class environment, is achievable and is therefore recommended, not least because this could positively impact on students' overall skills development. The action research methodology was successfully used to incorporate changes, enforced by the challenges accounting academics are faced with.Research limitations/implications -Limitations associated with this study are that it was conducted at only one South African university, and that it was in a specific and technical topic within the single field of auditing. The study also did not measure whether deep or surface learning had taken place. As various factors contribute to learning, it was also not possible to report on whether positive changes to students' normal learning processes have been achieved as a result of the initiatives. Originality/value -The contribution this study makes is twofold. First, it adds to the field of accounting education research by indicating that student-centred projects can successfully address the abovementioned challenges faced by accounting academics. Second, it demonstrates that action research, as a methodology for examining and developing accounting education, can be used effectively by academics to improve their teaching practices.

Purpose The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of socio-economic inequality and racial injustice, leading to factors outside the classroom impacting educational outcomes. In particular, South African classes are heterogeneous, reflecting a diversity of race and language groups and students from differing schooling backgrounds. These differences necessitate differentiated instruction. Design/methodology/approach To explore for differences in perceptions, data were collected via questionnaires and differences between demographic variables such as school, race and language were considered, while controlling for gender. A focus group was also hosted to further explore findings. Findings Students from better quality schools agreed less strongly than those from poorer quality schools that the education program developed their professional skills. Students from better quality schools may have developed some of the professional skills during their schooling, requiring less to be developed at university. African students, though, agreed less strongly than white students from similar quality schools that they had developed professional skills. A focus group suggested that African students place less emphasis on professional skills development than on technical skills, given their lack of exposure to professional skills through mentors (parents, teachers, etc.) who never developed professional skills during their own compromised education under Apartheid. Originality/value Understanding the differences in the perceptions of professional skill development in a heterogeneous classroom can assist instructors in adopting differentiated instruction approaches to enable all students to develop professional skills. It could also assist future employers of these graduates to differentiate their development strategies during workplace training.

PurposeThis study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors.Design/methodology/approachFollowing a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ.FindingsFour generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter.Research limitations/implicationsThe study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors.Practical implicationsInsights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace.Originality/valueThe study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.

Purpose: Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students' different learning styles by including learning style flexibility in the offered learning opportunities.The objective of this study is to map a teaching case study against the Herrmann Whole Brain® Model to determine whether learning style flexibility were incorporated in the teaching case study.Design/methodology/approach: A teaching case study was developed and delivered as part of an undergraduate level course at a South African residential university. The case study's primary intention was to illustrate the practical evaluation of general controls in an information technology environment. The teaching case study was analysed in terms of the Herrmann Whole Brain® Model in order to determine whether learning style flexibility had been accommodated in the learning opportunity.Originality/value: This paper contributes to the literature in accounting education by focusing on learning style flexibility specifically using Herrmann's Whole Brain® Model, as it appears that limited examples of the use of this model in accounting education have yet been published. While this paper discusses the use of an auditing case study, the results may be of interest to lecturers in other subject areas across the academic spectrum. Findings:Based on an analysis of the teaching case study against the Herrmann's Whole Brain® Model, it is evident that the teaching case study incorporated activities addressing all four quadrants of the whole brain model. It can therefore be concluded that the learning opportunity incorporated learning style flexibility.