M.Comm. (Auditing) / 2009, SAICA released its Competency Framework. The Competency Framework detailed specific competencies to be achieved at entry point into the profession, but placed specific emphasis on pervasive qualities and skills. The competencies in the Competency Framework now form the foundation of SAICA’s qualification model, which will be assessed in the revised Part I and Part II in 2013 and 2014 respectively. As a consequence, SAICA-accredited academic providers are now being tasked to deliver not only specific competencies, but also pervasive qualities and skills. No research had been conducted on the views of individual academics at SAICA-accredited academic programmes on the delivery methods that result in the acquisition/development and assessment of SAICA’s pervasive qualities and skills, as well as on the challenges related to the delivery of these competencies. Thus, there was significant pressure on academic providers to respond to SAICA’s requirements in the Competency Framework, and, in the context of this dissertation, to respond vis-à-vis pervasive qualities and skills. The research problem was addressed by following a two-pronged approach, which firstly entailed conducting an extensive literature review and then performing empirical work. The literature review identified delivery methods that are recognized by IFAC, applied by CAGE member bodies’ and used in the accounting profession to equip candidates with pervasive qualities and skills. The empirical work solicited the views of individual academics at SAICA’s accredited academic programmes on delivery methods that may be applied in the transfer of pervasive qualities and skills, and on the challenges associated with this debate. This study found that an array of delivery methods must be used in the delivery of competencies, and formulated 19 acquisition/development and 17 assessment methods that may be applied by academic providers in addressing SAICA’s pervasive qualities and skills, and by HODS in drafting policies that address these competencies. In addition, this dissertation highlighted the inconsistencies between academics providing instruction on the undergraduate programme and their honours counterparts. It was emphasized that competence is a continual process, and that the onus to deliver all SAICA’s competencies rests with the academic providers during their education programmes. Furthermore, the research findings make a significant contribution to the existing body of knowledge on pervasive qualities and skills.

Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status. The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.

Thesis (M.A.)--University of Canterbury, 2007. / Typescript (photocopy). Includes bibliographical references (leaves 223-237). Also available via the World Wide Web.

The growth of Islamic banking and financing as an alternative financial management model is flourishing in new regions. South Africa is one of the markets which is opening up to Islamic banking and finance as the need for financial products that comply with Shariah is increasing, among both Muslims and non-Muslims. It is, thus essential that the extent to which the true benefits of Islamic banking are being realised within the South African context are examined as it is important that this practice be properly understood by its constituents and that the perceptions of Islamic banking be well managed. The purpose of this research is to study the perceptions of Islamic banking in South Africa. More specifically, the study seeks to explore the current level of awareness of the culture of Islamic banking and the criteria that shape a consumer’s banking choice. A comparative, quantitative study between Muslim and non-Muslim chartered accountants was conducted using a structured questionnaire which contained specific questions relating to perceptions, awareness and bank selection criteria. The results of the study indicate that the majority of Muslim and non-Muslim chartered accountants have a low level of knowledge about Islamic banking terms. As expected there are differences in the perceptions of Islamic banking between Muslim and non-Muslim chartered accountants with religion emerging as the primary reason for Muslims engaging with an Islamic bank. However, non-Muslims may also be attracted to this form of banking if they were more aware of its principles and methods. As regards the issue of bank selection criteria, most of the respondents were engaged in conventional banking and the provision of fast and efficient services was clearly primary importance to both Muslim and non-Muslim chartered accountants.

The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted

Thesis (MComm)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The objective of the study was to identify predictors of success in the SAICA Board Examination. The study considered various personality states and traits, cognitive ability, learning and study strategies and academic progress as predictors of academic success of auditing trainees writing the SAICA board examinations in order to qualify as Chartered Accountants. A detailed literature review was undertaken which identified that academic success has successfully been predicted by the Big Five personality traits, cognitive ability, by elements of psychological capital more specifically hope, efficacy, resiliency and optimism. The literature also confirmed the successful prediction of academic success through prior learning achievements and the implementation of study and learning strategies. The research study was an ex post facto, quantitative and exploratory study. The study sample consisted of a group of 126 auditing trainees from three of the Big Four auditing firms who were preparing to write the Public Practice Examination (“PPE”). These students were assessed by means of a test battery consisting of the Basic Traits Inventory, which assessed personality traits, the Ravens Advanced Progressive Matrix, which tested cognitive ability, the Psychological Capital Questionnaire in order to test positive psychology states, and the Learning and Study Strategies Inventory to test a number of study and learning techniques. The study also gathered biographical information pertaining to past academic results in terms of third year accounting marks and results from their Certificate in the Theory of Accounting. The study identified hope and auditing as strong predictors of success in the PPE SAICA Board examination. It went further to investigate the predictors of success in the qualifications leading up to the PPE. The study confirmed that third year accounting results is a strong predictor of success at the Certificate in the Theory of Accounting (CTA) level. A number of personality states and traits, study and learning strategies and indices of prior academic success, proved to be good predictors of success in the QE1 and PPE SAICA Board Examinations. It further identified prior academic progression as a successful predictor of success in the PPE. The overall conclusion of the study was that the success of the PPE cannot be considered in isolation, but rather based on the identified predictors of personality states and traits, study and learning strategies and academic progress throughout the academic career of an aspiring Chartered Accountant. / AFRIKAANSE OPSOMMING: Die doelwit van die studie was die identifisering van voorspellers ten opsigte van sukses in die SAICA Raadseksamen. Verskillende persoonlikheidstipes en -eienskappe, kognitiewe vermoë, leer- en studiemetodes, sowel as akademiese vordering is as voorspellers van akademiese sukses van ouditkundekwekelinge, wat die SAICA Raadseksamens aflê, ten einde as Geoktrooieerde Rekenmeesters te kwalifiseer, tydens die studie in ag geneem. 'n Volledige literatuurstudie is onderneem waartydens daar gevind is dat akademiese sukses suksesvol deur die "Groot Vyf" persoonliksheidseienskappe, kognitiewe vermoë, elemente van sielkundige kapitaal, en meer spesifiek hoop, selfbekwaamheid, veerkragtigheid en optimisme, voorspel kon word. Die literatuurstudie het ook die suksesvolle voorspelling van akademiese sukses deur middel van voorafgaande akademiese prestasies, sowel as die implementering van studiemetodes bevestig. Die navorsingstudie was 'n ex post facto, kwantitatiewe en eksploratiewe studie. Die steekproef het uit 'n groep van 126 ouditkunde kwekelinge, vanuit drie van die "Groot Vier" ouditeursmaatskappye bestaan. Die studente was in die proses van voorbereiding vir die aflê van die Public Practice Examination (PPE). Hierdie studente is geëvalueer deur middel van 'n toetsbattery wat bestaan het uit 'n Basic Traits-persoonlikheidsvraelys, die Ravens Advanced Progressive Matrix, wat kognitiewe vermoëns assesseer, die Psychological Capital-vraelys, wat aangewend word om die positiewe sielkundige toestand te evalueer, asook die Learning and Study Strategies Inventory om 'n aantal studie- en leermetodes te evalueer. Die studie het ook biografiese inligting ingesamel, wat verband hou met akademiese prestasie met betrekking tot die derdejaarsprestasie in rekeningkunde, asook akademiese sukses behaal tydens die Sertifikaat in die Teorie van Rekeningkunde. Die studie het hoop en ouditkunde as sterk voorspellers van akademiese sukses in die PPE geïdentifiseer. Verder het die studie ook ondersoek ingestel na akademiese sukses tydens die voorafgaande kwalifikasies in die aanloop tot die PPE, as voorspeller. Die studie het 'n aantal persoonlikheidstipes en -eienskappe, sowel as studie- en leermetodes as sterk voorspellers van akademiese sukses in die SAICA raadseksamens bevestig. Verder het die studie voorafgaande akademiese vordering as 'n suksesvolle voorspeller van akademiese sukses in die PPE geïdentifiseer. Die algemene gevolgtrekking van die studie is dat sukses in die PPE-Raadseksamen nie in isolasie oorweeg kan word nie, maar eerder gebaseer moet word op die geïdentifiseerde voorspellers van persoonlikheidstipes en -eienskappe, leer- en studiemetodes en akademiese sukses gedurende die totale akademiese loopbaan van 'n aspirant Geoktrooieerde Rekenmeester.

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

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)

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)