PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.
Higher education institutions in South Africa are experiencing the effects of massification and diversification of the student body, necessitating students to take more responsibility for the management of their own learning. The education of chartered accountants in South Africa reflects this reality. Feedback on assignments and formative assessments is regarded as a key mechanism to facilitate students' development as independent learners. The practical logistics of providing one-onone feedback to an ever-increasing number of students necessitate a concerted change in feedback practice. The goal of this article is to report on the experience of undergraduate accounting students regarding the revised and more detailed system of feedback on assignments and formative assessments that was introduced by the authors. The researchers are of the opinion that the questionnaire cannot be tested at other universities, unless the total approach to feedback is instituted and supported. The research is underpinned by the theoretical framework of self-directed learning. Pragmatism and a mixed methods methodology is the relevant research paradigm underlying this inquiry and the concurrent triangulation approach is considered appropriate to this investigation. The study found that students were of the opinion that the new form of feedback on assessment enabled them to identify typical mistakes, recognise their individual strengths and weaknesses, gain from constructive criticism and conduct regular self-assessment. The quantitative inquiry clearly showed that students were overwhelmingly satisfied and impressed with the features of the revised strategy of feedback. However, the peer-assessment feature of the strategy was not received as positively, as students expressed anxiety in assessing their peers. The study has proven that a concerted change in focus could assist in student self-assessment and self-directedness. KeywordsFeedback on student assessment, accounting assessment, accounting education, formative assessment, peer assessment _______________________________ *Prof N Stegmann is an associate professor in the Department of Accountancy, University of Johannesburg, South Africa [nerines@uj.ac.za]. #Ms M Malan is a senior lecturer in the
Opsomming: Die derde uitgawe van die woordeboek is in 1996 saamgestel in 'n tyd toe die standaardiseringsproses van terme in die middel van 'n internasionaliseringsproses was. Die meeste van die Standpunte oor Algemeen Aanvaarde Rekeningkundige Praktyk wat as riglyn vir die rekeningkunde dien, is hersien en in ooreenstemming met die Internasionale Rekeningkundige Standaardekomitee se voorskrifte gebring. Aangesien rekeningkundige terminologie bepaal word deur hierdie Standpunte oor Algemeen Aanvaarde Rekeningkundige Praktyk, is 'n groot aantai van die terme in die woordeboek verouderd. Omda! enige skrywer van 'n rekenkundige handboek weerloos is teen sulke veranderinge, het die resensent probeer om terme te identifiseer wat sedertdien verander het of nie voorheen in die rekeningkunde gebruik is nie. Die woordeboek is 'n nuttige werkboek vir enigeen wat &emteresseerd is in die terminologie wat in die rekeningkunde gebruik word, maar sal veral bruikbaar wees vir studente wat op hoogte moet kom van die vaktaal van die rekeningkunde.
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