The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes. / Financial Accounting / M. Compt. (Applied Accountancy)

The study was necessitated by the fact that the throughput rates of accounting students studying at distance learning institutions in South Africa are disturbingly low when compared to students studying at residential universities. Bearing in mind the magnitude of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it was pivotal to comprehend the unique challenges related to retention and throughput of these students. This thesis reports on a case study of the use of mobile phones in an Accounting module by applying the theories of didactic conversation and transactional distance to understand the retention and throughput rates of the Accounting students in an open distance learning (ODL) environment. Considering the landscape of accounting education in South Africa, the specific challenges faced by accounting students at Unisa and the recent scholarly discourse on retention and throughput of distance education students, this study contributes to the limited theoretical understanding of students’ retention and throughput rates in an Accounting module at Unisa. This theoretical understanding has been obtained through combining the transactional distance theory of Moore (1973) and the didactic conversation of Holmberg (1982) in a single conceptual framework. By applying this framework, this thesis makes an original contribution to the deepening understanding of the retention and throughput rates of accounting students in an ODL environment. The study has shown that retention and throughput rates can be improved through the lessening of the transactional distance between facilitator and student and by improving the quality and extent of the two-way didactic conversation in the learning process. To this effect, the study provided empirical evidence of the successful use of various complementing technology interventions, suitable for accounting students with time constraints, to enhance the learning process. / Management Accounting / D. Com.

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes. / Financial Accounting / M. Compt. (Applied Accountancy)

The incorporation of information and communications technology into every sphere of life can neither be denied nor remain unnoticed. Be it for education, government, corporate or social purposes, information and communications technology usage has become a norm in the twenty-first century. In academia, which is the focus of this study, the University of South Africa offers screencasts as a technology-enhanced teaching tool in the College of Accounting Sciences. These screencasts form part of an e-learning initiative to improve the success rate among their students in the Certificate in the Theory of Accounting programme. This phenomenological, qualitative research study employs a case study as a research design tool, employing the community of inquiry framework. Ten lecturer-participants were interviewed in this study. The aim was to determine how screencasts can be used as a technology-enhanced teaching tool at an open distance-learning university in South Africa. Accordingly, this study used semi-structured interviews and document analysis to collect the data. The research data were studied, analysed, explored and validated. The study’s findings proved the validity and the practicability of this research. The findings indicate that screencasting at the university is in its beginning phase and that lecturers make use of the learning management system (myUnisa) to upload screencasts. Although making the screencasts is time consuming, lecturers report on the positive feedback received from students concerning the screencasts, but there is no way to track how many students use them. It is important to note that the lecturers experience challenges, as the MyUnisa system is often ineffective. Furthermore, some lecturers are techno-phobes, resulting in those that are technologically informed being overloaded. This study recommends the use of other effective software, screencast training, proper investment in information and communications technology infrastructure and affordable data access for students to stakeholders such as UNISA. / Curriculum and Instructional Studies / M. Ed. (Curriculum Studies)

The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)

The study was necessitated by the fact that the throughput rates of accounting students studying at distance learning institutions in South Africa are disturbingly low when compared to students studying at residential universities. Bearing in mind the magnitude of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it was pivotal to comprehend the unique challenges related to retention and throughput of these students. This thesis reports on a case study of the use of mobile phones in an Accounting module by applying the theories of didactic conversation and transactional distance to understand the retention and throughput rates of the Accounting students in an open distance learning (ODL) environment. Considering the landscape of accounting education in South Africa, the specific challenges faced by accounting students at Unisa and the recent scholarly discourse on retention and throughput of distance education students, this study contributes to the limited theoretical understanding of students’ retention and throughput rates in an Accounting module at Unisa. This theoretical understanding has been obtained through combining the transactional distance theory of Moore (1973) and the didactic conversation of Holmberg (1982) in a single conceptual framework. By applying this framework, this thesis makes an original contribution to the deepening understanding of the retention and throughput rates of accounting students in an ODL environment. The study has shown that retention and throughput rates can be improved through the lessening of the transactional distance between facilitator and student and by improving the quality and extent of the two-way didactic conversation in the learning process. To this effect, the study provided empirical evidence of the successful use of various complementing technology interventions, suitable for accounting students with time constraints, to enhance the learning process. / Management Accounting / D. Com.

Although the development of critical thinking in students is not an easy task, it is becoming increasingly more vital. Students need to be able to think critically to thrive in the 21st century workplace. The auditor of the future must adapt to a fast-changing, technologydriven world where critical thinking capabilities provide the ability to solve unstructured problems, analyse and interpret information, make informed decisions and interrogate information. With claims that the auditing profession is not delivering entry-level chartered accountants with the necessary skills and competencies to truly add value to auditing clients, the onus is on educators to develop critical thinking in their students. As critical thinking is a complex concept with multiple dimensions, imparting this skill to students is an intricate process. Technology-based educational interventions which include simulations, virtual reality and games can provide effective platforms for developing critical thinking. However, educators are often hesitant to use these technologies and uncertain how to instill critical thinking in students. It is therefore clear that educators need guidance and require a robust, holistic framework for critical thinking development through technology-based educational interventions. The primary objective of this study was to propose such a conceptual framework that would provide guidance to educators in addressing the growing need for auditors with welldeveloped critical thinking capabilities. To arrive at this conceptual framework, more insights into the conceptualisation and development of critical thinking were required. These insights set the foundation for a preliminary, literature-based, conceptual framework. To validate the concepts and relationships proposed in this preliminary framework and to provide insights into additional concepts and relationships, the perspectives of three groups of participants were obtained using an Interactive Qualitative Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated factors, educator-related factors, design and development considerations, technology-based enabling tools, collaboration among stakeholders and disciplines, the learning process, ethics, globalisation, auditing content, critical thinking and other learning outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual framework aimed at the development of critical thinking in auditing students through technology-based educational interventions. This framework provides a structure to the complex nature of critical thinking development. The acquisition of critical thinking capabilities is, however, not a once-off, linear event. The framework and its individual concepts and relationships should thus be seen as part of a continuous process of critical thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)

For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants. For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis. As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules. The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings. / Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel. Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik. Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules. Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings. / Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano. Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo. Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini. Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho. / Institute for Open and Distance Learning (IODL) / M. Ed. (Open and Distance Learning)