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.

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.