The aim of this research project was to determine the relative contribution of cognitive and non-cognitive variables to accounting achievement and to determine which variables have the greatest influence on accounting achievement so that these variables can be used to predict accounting achievement. To reach the aim of the study, a literature study was undertaken which was followed by an empirical investigation. The literature study was divided into a study of cognitive {see chapter 2) and non-cognitive (see chapter 3) variables. It was found that cognitive variables had the greater influence on academic achievement with previous achievement and intelligence as the main contributors. Research findings indicated that cognitive variables were responsible for 25 to 50 percent of the variance in academic achievement. In search for the remaining 75 to 50 percent, researchers included non-cognitive variables in their research attempts. Most researchers came to the conclusion that academic achievement could be better predicted when both cognitive and non-cognitive variables were included in research attempts, although no one was willing to report a definite increase in percentage. The empirical investigation made use of the information gathered in 1980 in the Orange Free State {see chapter 4). All the Afrikaans speaking pupils in die Orange Free State during 1980 were included in the research program. Different measuring instruments {see par.4.4) were used to identify a large variety of independent variables (see par. 4.5.1). The dependent variable for this research was standard ten Accounting (see par. 4.52). The different statistical techniques are described in par. 4.6.2. A factor analysis was carried out to group the different variables according to their correlation coefficients with standard ten Accounting (see table 5.1). The 61 independent variables were grouped into 17 different factors. On these factors, together with average standard seven marks and six individual standard seven subjects, several multiple regression analysis were executed to find the best collection of predictors and their contribution to R2 {see tables 5.4 to 5.11). The Mallows Cp-value was used as criterium in finding the best collection of predictors. In chapter five the results of the research were reported. The main findings of this research are: 1) Cognitive variables contribute more than non-cognitive variables to the prediction of standard ten accounting achievement although non-cognitive variables contribute considerable. 2) Previous academic achievement is the single variable with the largest contribution to the prediction of standard ten accounting achievement. 3) Study habits, attitudes and affect are the non-cognitive variables with the largest contribution to the prediction of standard ten accounting achievement. 4) The standard ten accounting achievement of boys and girls are influenced by different independent variables. 5) Personality, family and school variables do not have a considerable influence on standard ten accounting achievement, although personality variables B contributes considerable to the standard ten accounting of boys and schoolfactors and family circumstances to that of girls. In chapter six certain conclusions were made, implications of the research findings were given, shortcomings of the research findings were given and certain recommendations were made. While it is true that little can be done to the intelligence of a person, the results of this research that previous academic achievement, study methods and intellectual factors were the three most important factors for standard ten accounting achievement are of great value for teachers. Teachers must make sure that every child knows each part of the work before they carry on with new work and must help or provide children with the best study methods. By doing so, the teacher can do a great deal in attaining high accounting achievement. / Thesis (MEd)--PU vir CHO, 1985

This study was undertaken to investigate the possibilities of using the computer in teaching Accounting as a school subject. For the purpose of this study three possible uses were identified, viz. computer assisted teaching and learning, computer managed teaching and practice-orientated teaching. In this study the meaning of the term computer was restricted to a microcomputer system. The method of the investigation applied was one of literature study supplemented by informal talks, as well as correspondence with a few colleagues in the USA. From the investigation it became evident that, as far as the subject Accounting is concerned, there are sufficient opportunities to incorporate the computer in the three areas that were identified. Especially as far as practice-orientated teaching is concerned, the field seem to be wide open since very little attention has been given to this aspect in the RSA. The possible use of the computer is hampered mainly by two factors, viz. the high costs involved in purchasing the hardware on the one hand, and the lack of adequate programs of a good quality on the other. It was also found that the syllabuses for Accounting do not yet provide for the use of microcomputer technology in Accounting. Therefore the subject teacher is dependent on himself for incorporating this new development into his teaching of the subject. The teacher of Accounting should also acquaint himself with the criteria for evaluating programs so that he can use programs critically. The conclusion which is reached is that the time is ripe to use the computer in the subject Accounting. In view of developments in the business world especially, practice-orientated teaching should receive serious attention. Everyone concerned with the subject, viz. teachers, planners, researchers, compilers of syllabuses, publishers of textbooks as well as the private sector should work together to do justice to this matter. / Thesis (MComm)--PU vir CHO, 1986

The aim of this research project was to determine the relative contribution of cognitive and non-cognitive variables to accounting achievement and to determine which variables have the greatest influence on accounting achievement so that these variables can be used to predict accounting achievement. To reach the aim of the study, a literature study was undertaken which was followed by an empirical investigation. The literature study was divided into a study of cognitive {see chapter 2) and non-cognitive (see chapter 3) variables. It was found that cognitive variables had the greater influence on academic achievement with previous achievement and intelligence as the main contributors. Research findings indicated that cognitive variables were responsible for 25 to 50 percent of the variance in academic achievement. In search for the remaining 75 to 50 percent, researchers included non-cognitive variables in their research attempts. Most researchers came to the conclusion that academic achievement could be better predicted when both cognitive and non-cognitive variables were included in research attempts, although no one was willing to report a definite increase in percentage. The empirical investigation made use of the information gathered in 1980 in the Orange Free State {see chapter 4). All the Afrikaans speaking pupils in die Orange Free State during 1980 were included in the research program. Different measuring instruments {see par.4.4) were used to identify a large variety of independent variables (see par. 4.5.1). The dependent variable for this research was standard ten Accounting (see par. 4.52). The different statistical techniques are described in par. 4.6.2. A factor analysis was carried out to group the different variables according to their correlation coefficients with standard ten Accounting (see table 5.1). The 61 independent variables were grouped into 17 different factors. On these factors, together with average standard seven marks and six individual standard seven subjects, several multiple regression analysis were executed to find the best collection of predictors and their contribution to R2 {see tables 5.4 to 5.11). The Mallows Cp-value was used as criterium in finding the best collection of predictors. In chapter five the results of the research were reported. The main findings of this research are: 1) Cognitive variables contribute more than non-cognitive variables to the prediction of standard ten accounting achievement although non-cognitive variables contribute considerable. 2) Previous academic achievement is the single variable with the largest contribution to the prediction of standard ten accounting achievement. 3) Study habits, attitudes and affect are the non-cognitive variables with the largest contribution to the prediction of standard ten accounting achievement. 4) The standard ten accounting achievement of boys and girls are influenced by different independent variables. 5) Personality, family and school variables do not have a considerable influence on standard ten accounting achievement, although personality variables B contributes considerable to the standard ten accounting of boys and schoolfactors and family circumstances to that of girls. In chapter six certain conclusions were made, implications of the research findings were given, shortcomings of the research findings were given and certain recommendations were made. While it is true that little can be done to the intelligence of a person, the results of this research that previous academic achievement, study methods and intellectual factors were the three most important factors for standard ten accounting achievement are of great value for teachers. Teachers must make sure that every child knows each part of the work before they carry on with new work and must help or provide children with the best study methods. By doing so, the teacher can do a great deal in attaining high accounting achievement. / Thesis (MEd)--PU vir CHO, 1985

This study was undertaken to investigate the possibilities of using the computer in teaching Accounting as a school subject. For the purpose of this study three possible uses were identified, viz. computer assisted teaching and learning, computer managed teaching and practice-orientated teaching. In this study the meaning of the term computer was restricted to a microcomputer system. The method of the investigation applied was one of literature study supplemented by informal talks, as well as correspondence with a few colleagues in the USA. From the investigation it became evident that, as far as the subject Accounting is concerned, there are sufficient opportunities to incorporate the computer in the three areas that were identified. Especially as far as practice-orientated teaching is concerned, the field seem to be wide open since very little attention has been given to this aspect in the RSA. The possible use of the computer is hampered mainly by two factors, viz. the high costs involved in purchasing the hardware on the one hand, and the lack of adequate programs of a good quality on the other. It was also found that the syllabuses for Accounting do not yet provide for the use of microcomputer technology in Accounting. Therefore the subject teacher is dependent on himself for incorporating this new development into his teaching of the subject. The teacher of Accounting should also acquaint himself with the criteria for evaluating programs so that he can use programs critically. The conclusion which is reached is that the time is ripe to use the computer in the subject Accounting. In view of developments in the business world especially, practice-orientated teaching should receive serious attention. Everyone concerned with the subject, viz. teachers, planners, researchers, compilers of syllabuses, publishers of textbooks as well as the private sector should work together to do justice to this matter. / Thesis (MComm)--PU vir CHO, 1986

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014