Individuals learn in different ways, using several learning styles, but lecturers may not always present information and learning experiences that match students’ learning preferences. Mismatches between learning and teaching styles can lead to disappointment with the course of study, personal discouragement and underperformance. The learning styles of 735 undergraduate Accounting students and the teaching styles of 46 lecturers from one United Kingdom and one South African university were empirically surveyed, using the Felder‐Solomon Index of Learning Styles questionnaire to consider the students’ learning styles, and an adaptation of the questionnaire to analyse the lecturers’ teaching styles. The study compared learning and teaching styles between two universities in two different countries and then examined possible matches/mismatches between learning and teaching styles. Little mismatch was found (p‐values smaller than 0.3). Other results are discussed and recommendations are made in relation to understanding and meeting students’ learning needs and the needs of professional bodies.

Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology can make a difference. This research forms part of a bigger project where a literature study is done on the teaching-learning environment, teaching methodologies and the requirements of the content for professional accountants' training. A very creative and effective teaching methodology such as a board game was developed to improve learners' interest, knowledge and skills in financial accounting on introductory level where reality can be simulated and the link between theory and practice can be illustrated. This research contains an evaluation of the integration of a board game in introductory accounting, and conclusions and recommendations will be made. The methodology used was an exploratory approach to test the effectiveness of the board game and to reach the objectives of the study, experimental research was used to evaluate the board game and a survey was used for data collection. The main findings regarding the profile of the participants, the effect of the experiment and the evaluation of the game with positive and negative remarks are stipulated. Although the results of the pre-test/post-test comparison were inconclusive, it was concluded that the project contributed to the setting of a favourable learning environment, enhancing the learners' technical competencies and soft skills as well as broadening their view of the roles of the accountant. The project was also found to be an effective teaching methodology strengthening the link between theory and practice. Various further research possibilities exist-such as to incorporate the game into other subjects, to evaluate the game at multicultural universities, among learners without accounting knowledge and among previously disadvantaged learners.

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South African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The main objective of this study is to evaluate the industry’s approach to performance management and to make recommendations about a framework for performance management that can be implemented to obtain a competitive advantage. A well‐known instrument that proves to be highly effective in performance management is the balanced scorecard. This instrument manages performance on four distinct levels, namely from the financial perspective, the customer perspective, internal business processes and learning and growth. It is apparent from the results of this study that performance management is still very much a one‐way process, and that a lack of communication is the primary reason for unsatisfactory workforce performance. Furthermore, the majority of motor manufacturers consider the customer perspective as the most important of the four above‐mentioned perspectives. Motor manufacturers also disagree about the number of performance measures that need to be included in the performance management system, and the majority feel that both controllable and non‐controllable fixed costs must be included in the measurement of management performance. Shareholder value measures are also largely neglected in practice.

Since the implementation of the Motor Industry Development Programme in 1995, South African motor manufacturers have had to face pressures and challenges to which they had not been accustomed in a very protected environment. These pressures include ever‐intensifying competition, which necessitates increased competitiveness with regard to quality and price. As locally built cars can compete with the best in terms of quality, the primary area of concern for survival has shifted to international competitiveness with regard to price. This research project comprised a literature study and an empirical survey of the developments in the management accounting used by the seven major local motor manufacturers, which together have a 90,8% share of the local market. Conclusions are drawn and recommendations made regarding the implementation and improvement of the contemporary management accounting techniques that are used in the South African motor manufacturing industry. The aim of the project was to contribute towards target pricing, which could result in the increased profitability and competitiveness of the local industry in a highly competitive global market and at a market‐based price.