This dissertation is dedicated to Almighty God who gave me the grace and strength to undertake this study. iii DECLARATION I declare that that LIBRARY USAGE BY UNIVERSITY ACCOUNTING STUDENTS: A COMPARISON OF CONVENTIONAL AND OPEN DISTANCE LEARNING INSTITUTIONS IN SOUTH AFRICA is my own work and that all the sources that I have used or quoted have been indicated and acknowledged by means of complete references. I further declare that I have not previously submitted this work, or part of it, for examination at UNISA for another qualification or at any other higher education institution. SA Fakoya-Michael (Mrs) JUNE 2018 iv ACKNOWLEDGEMENT I appreciate the encouragement and support of my husband Michael, my children, Deborah, Hannah, Michael Jr and Rachel and my sister Kemi for their moral support and pushing me to finish this work. I want to thank my supervisor, Professor Emeritus Peter Underwood for his objective guidance and mentoring during this study.