Towards a global model of accounting education – a South African case study

Lubbe, Ilse

doi:10.1108/jaee-01-2020-0017

Cited by 13 publications

(7 citation statements)

References 60 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Chartered examinations are seen as a pre-requisite for university internationalization and globalization (Lubbe 2020). Attitudes of students have an influence on these professional examinations (Cheng et al, 2012).…”

Section: Discussionmentioning

confidence: 99%

Chartered Professional Examinations: Different Universities, Similar Degrees

Magumba

2023

EJEDU

View full text Add to dashboard Cite

Higher education globally is characterized by numerous universities producing millions of graduates with slightly differentiated professional degrees. Graduates later race for common professional certification as the normal requirement of the job market. The motivation for many private universities is to breakeven even, remain profitable and sustain their positions in the market place. Public universities with science orientations focus more on scientific competence, research, innovation, and professionalism. A new system of Chartered Professional Examinations for non-business degrees is proposed and discussed in this article. The objective is to promote professionalism, develop and test competence and create an equivalence of all similar degree programs awarded by universities. Universities reserve the right and autonomy to function and award degrees as independent institutions of higher learning. Harmonization of examinations improves university education and standardize degrees across universities. PhD programs and master’s degrees are exempt from these examinations since many PhDs are research focused, therefore the contribution of a PhD degree is evaluated by the value of its scientific output.

show abstract

Section: Discussionmentioning

confidence: 99%

Chartered Professional Examinations: Different Universities, Similar Degrees

Magumba

2023

EJEDU

View full text Add to dashboard Cite

show abstract

“…Students perceived that this course had a beneficial effect on the development of decision-making skills, because it motivated them to self-develop these skills (Maughan, 2016). Other authors noted that it may be possible to combine and integrate academic studies with a training programme (Lubbe, 2020). Another possibility is a three-way partnership between the student, their employer and the university (Sachs et al, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Relational and decision-making skills development in South African accounting students

Kotze

Miller

2023

Industry and Higher Education

View full text Add to dashboard Cite

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.

show abstract

“…The board has issued several IESs, including aspects of entry requirements (IES 1), technical competence (IES 2), professional skills (IES 3), professional values, ethics and attitudes (IES 4), practical experience requirements (IES 5), requirements for assessments (IES 6), continuing professional development (IES 7) and competence for auditing professionals (IES 8) (IAESB, 2017). Given the current disruptions posed by the rapid development of technology, automation and artificial intelligence (AI), several IESs have been revised to aim “at improving the relevance and quality of professional accounting education and improving the relevance of the accounting profession in the digital age” (Lubbe, 2020, p. 4). These IESs provide guidelines on the skillsets and competencies that accountants should possess (Crawford et al , 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Therefore, deciding the content and method of teaching and providing valuable and necessary skills to students is a challenge for instructors in the field of accounting (Tormo-Carbó et al , 2016; Ellington and Williams, 2017). While accounting textbooks are helpful in developing specialized technical skills (Hammond et al , 2015), the accounting profession needs more than just technical knowledge (Keevy, 2016; Fahlevi et al , 2017; Kotb et al , 2019; De Villiers, 2020; Lubbe, 2020). Accounting graduates are also expected to serve the public interest by being agents of social good (Howcroft, 2017; Wells, 2018; Boyce et al , 2019).…”

Section: Introductionmentioning

confidence: 99%

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

Irsyadillah

Bayou

2021

MEDAR

View full text Add to dashboard Cite

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

show abstract

Towards a global model of accounting education – a South African case study

Cited by 13 publications

References 60 publications

Chartered Professional Examinations: Different Universities, Similar Degrees

Chartered Professional Examinations: Different Universities, Similar Degrees

Relational and decision-making skills development in South African accounting students

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

Contact Info

Product

Resources

About