Purpose The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the qualification process of chartered accountants in South Africa, has resulted in improvements in students’ understanding of core accounting concepts. The reasons for the curriculum reduction are to encourage life-long learning, reduce syllabus overload and focus on core principles. Design/methodology/approach A sample of 514 students completed an assessment designed to test core concepts. Approximately half the students had been exposed to the previous, larger and more complex curriculum; the other half had only been exposed to the reduced, simpler ‘core’ curriculum. Findings Although the assessment results of the two cohorts were not significantly different, the latter cohort made significantly less conceptual errors than the former cohort, even though the latter cohort was relatively novice. This finding supports the hypothesis that the reduced curriculum assists students’ understanding of core concepts. Furthermore, it aligns with Cognitive Load Theory (CLT) in that the reduction in examinable content reduces intrinsic load within cognitive load, thereby optimising student learning, as measured by assessment results and error rates. Originality/value The findings of this study have relevance for professional accounting bodies responsible for approving curriculum; accounting and other academics interested in the consequences of curriculum reduction on student learning and researchers applying CLT across other disciplines, specifically focussed on the relationship between intrinsic load and learning efficiency.

Introduction: The World Health Organization (WHO) recommends all newborn infants receive the first dose of the hepatitis B vaccine within 24 h of birth irrespective of maternal hepatitis B carrier status. However, the physiological immaturity of the immune system in preterm infants may influence the immune responses to the vaccine particularly in the first few days and weeks of life, and adverse events may occur following vaccination that are not observed in infants born at term. Objectives: To review existing published guidelines surrounding timing of the first dose of the hepatitis B vaccine in preterm infants born to hepatitis B surface antigen negative (HBsAg-negative) mothers. Methods: A search was performed for relevant papers and guidelines published between January 2002 and July 2022 on the Ovid MEDLINE and Embase databases and through targeted searches. Two authors independently reviewed the search results to identify relevant sources, which were then analysed and described through narrative synthesis. Results: Twenty-seven relevant papers and guidelines regarding 15 countries and regions were included. Of these, 13.3% of guidelines, which represented 16.8% of the overall population of 4.1 billion people covered by the identified guidelines, recommended a nationwide birth dose of the hepatitis B vaccine to all preterm infants. In 40.0% of guidelines (77.9% of the overall population), the birth dose was only recommended for infants with a birth weight of more than 2000–2200 g. Another 33.3% of countries and regions (covering 4.4% of the population) recommended no universal birth dose for all infants, including preterm infants, whilst 13.3% (1.0% of the population) had guidelines that varied between jurisdictions and hospitals within their country/region. Conclusions: Existing guidelines surrounding the timing of the first dose of the hepatitis B vaccine in preterm infants vary substantially between countries and regions. Further research comparing the immunogenicity and safety of different hepatitis B vaccine schedules is needed to provide concrete evidence to provide guidance regarding the timing of vaccination against hepatitis B in preterm infants.

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Employers of accounting graduates have criticised graduates’ ability to work well with others and think critically. This study investigates aspirant Chartered Accountants in South Africa (‘aspirant CA(SA)s’) perceptions of the extent to which universities should and are developing relational and decision-making (RDM) skills in accounting students. Questionnaire data from 44 aspirant CA(SA)s, employed at three offices of a large audit firm in South Africa, were obtained. The majority of participants perceive that virtually all RDM skills are developed to an intermediate or advanced level during the academic programme. However, participants also perceive that the academic programme should develop all RDM skills to a greater extent; in particular, skills relating to managing others, teamwork, relationship-building, professional scepticism, emotional intelligence and leadership, to maximise performance during the training programme. Academics may benefit from this study’s findings of perceived RDM skills deficits, and suggestions for their development, which includes collaborating with training offices.