The demands of the accounting workplace have become increasingly complex. Abstract-thinking individuals are better able to process a wider variety of inputs and presumably better able to function in the complex environments. A stated goal of accounting education has been to attract and retain students who are suited to the accounting profession. These students are believed to be the more abstract-thinking individuals. The purpose of this study is twofold: (1) to investigate whether or not individuals in the various accounting career paths differ with regard to level of cognitive complexity and (2) to investigate whether or not more cognitively complex individuals (abstract-thinking) are rewarded by the profession. In 1988, the cognitive complexity of 494 accounting graduates from the classes of 1980, 1981, and 1982 were measured using the Paragraph Completion Test. This sample was selected from four different universities: James Madison University, the University of Massachusetts, the University of Tennessee, and Virginia Polytechnic Institute and State University. The data were analyzed using analysis of variance and analysis of covariance. Results indicate that cognitive complexity does not differ among accounting graduates pursuing various career paths within accounting. More importantly, individuals who have elected to leave accounting do not exhibit a different level of cognitive complexity. Results do suggest that the profession does, in fact, reward abstract-thinking individuals since more abstract individuals were found to earn higher incomes. / Ph. D.

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)

Summaries in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed. / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Centre for Accounting Studies / M. Phil. (Accounting Sciences)