Purpose The purpose of this paper is to examine the extent to which South African accounting academics use case studies in their teaching and to establish their views on whether this method can be used to transfer soft skills (also known as pervasive skills) to students. Design/methodology/approach An electronically administered questionnaire was sent to South African accounting academics. Findings Prior research provides evidence of the value of case studies in the transfer of soft/pervasive skills to students. The findings reveal that case studies are used less frequently by South African accounting academics than their international counterparts, because of a lack of awareness by South African accounting academics of the competencies that can be transferred using case studies, and the application of alternative teaching methods. Originality/value This paper provides insight into the use of case studies by academics in a developing country whose traditional strengths were in technical teaching, and the reluctance of the majority of South African accounting academics to embrace case studies into their academic programmes.
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.
Purpose The purpose of this paper is to illustrate the extent to which a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills. Design/methodology/approach A questionnaire research instrument comprising open and closed response questions was used to collect the data. Findings The case study developed by the external stakeholder was found to be useful in developing soft skills. The primary skills identified by respondents were decision-making, problem-solving, critical thinking, communication and research ability. However, the respondents believed that the collaborative learning element had the greatest impact on the development of skills, particularly ethical behaviour, professionalism and personal attributes. Research limitations/implications The results are not generalisable beyond the scope of the particular higher education institution in which the study was conducted and the country in which the study was situated. Additionally, this paper measured soft skills development through perceptions of participating students. An objective measurement of students’ immediate soft skills improvement is not considered. Nonetheless, the findings provide guidance to educators on how a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills. Originality/value The paper makes three contributions. The first is to detail how a real-world case study with a substantial technical component can be used to develop soft skills. Second, the paper contributes to the real-world case study and collaborative learning elements literature and ascertains the effectiveness of both methods in developing various soft skills. Finally, the paper contributes to the limited literature on how external stakeholders can become involved in the development of accounting curriculum content.
Accounting education has in recent years increasingly emphasised the need for developing soft skills. To this end, various delivery methods have been advocated other than the conventional lecture format during the academic programme. This paper reports on a study of the perceptions of graduates on the effectiveness of delivery methods during the academic programme in transferring soft skills. A questionnaire with open and closed-ended questions was administered. Graduates reported that soft skills were most effectively developed when using case studies, followed by collaborative learning. Surprisingly, graduates also indicated lectures as an effective method in soft skills development, by ranking this method after collaborative learning. However, the method of computer-based activities, was reported as the least effective method in developing soft skills. This is a concern, given the prevalence and use of computers and technology in the accounting profession. Educators need to do more in inculcating soft skills, by using additional methods such as mentorship programmes and self-assessment.
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