Thesis (doctoral)--Rijksuniversiteit Groningen, 1994. / Includes bibliographical references.

Thesis (Ph. D.)--University of Missouri-Columbia, 1996. / Typescript. Vita. Includes bibliographical references (leaves 277-290). Also available on the Internet.

Thesis (Ph. D.)--University of Missouri-Columbia, 1996. / Typescript. Vita. Includes bibliographical references (leaves 277-290). Also available on the Internet.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1975. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Proefschrift Universiteit Maastricht. / Met lit. opg. - Met samenvatting in het Nederlands.

M.Com. / At present the macro business milieu in South Africa is prevailed by a climate which, more than ever, imposes high demands upon employers and employees. It is evident that organizational effectiveness and the occupational success of individuals are increasingly dependent upon a purposeful intervention, by which the establishment of optimal interfaces can be facilitated. These interfaces have a specific bearing on the imbalance which often exists between the needs and expectations of individuals and those of the organizations by which they are employed. In this regard, it must be stated that the behavioural sciences, and in particular occupational psychology, can fulfil an important function in the establishment of the above-mentioned interfaces. A special type of problem occurs as a manifestation of the imbalance referred to above. This problem is created in circumstances of a high demand for management staff, when professionals are promoted to managerial positions outside their fields of specialization, and irrespective of the nature of their managerial training, experience and aspirations. An occupational group which is especially characterized by this phenomenon is the accounting profession. This problem gave rise to the objective of the present study and it was consequently decided to gather information on accounting persons in the early career stage against a frame of reference pertaining to the behavioural sciences. The approach adopted for this purpose was the determination of the career orientation(s) of early career stage individuals in different phases of involvement in the accounting profession. A literature study undertaken consisted mainly of life cycle theory, the career anchor and -orientation model as proposed by Schein (1975), and the nature and effect of professional occupations. Against this theoretical background the Career Orientation Inventory was administered to persons in the accounting profession. The sample consisted of the following groups: 1) full-time first year accounting students; 2) part-time honours students in accounting; and 3) Chartered Accountants in auditing and other firms. The empirical study yielded the conclusion that managerial skill featured as the most prominent career orientation of accounting persons in the early career stage. It was also evident that respondents who had had occupational experience measured highest on the same orientation, that is managerial skill, irrespective of their phases within the early career stage. Furthermore, there were indications that career orientation differentiation increased in accordance with occupational experience. From the study it appeared that knowledge concerning career orientation may be conducive to occupational counselling and guidance processes. A resultant implication of this may then be the creation of more realistic expectations which could enhance the establishment of optimal interfaces between the respective needs of individuals and organizations. In conclusion, it can be stated that a need was identified for further research regarding the career orientations of other occupational groups. However, a prerequisite of such research efforts is the use of structured interviews in order to determine the career anchors of respondents, rather than merely the career orientations.

M.Com. (Business Management) / Please refer to full text to view abstract

Ph.D. / As technology has changed over the past few decades, the roles and job descriptions of finance specialists have evolved to place greater reliance on it. However, accounting education appears not to have kept pace with these changes, creating a deficit in the skills that accounting graduates require in the workplace, particularly in information and communication technology (ICT). The development of both ICT skills and knowledge is imperative and their integration into accounting education has been identified as adding value to both graduate and employer. The processes followed to address this deficit are key features of this study

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.

The purpose of this research was to examine the role of accountants as information providers in the federal tax process. The concepts of role theory were used as a theoretical basis for the study. A review of the literature revealed that the primary recipients of accountants' input are the staff of the tax-writing committees, the personal staff of the members of these committees, and personnel in the Treasury Department. These groups together with accounting practitioners and accounting educators were the target population of the study. A questionnaire was designed to obtain respondents' perceptions regarding the actual (what is) and desired (what should be) input of the accounting profession in the federal tax process. Questionnaires were mailed to a sample of the aforementioned groups, and, in addition, the researcher interviewed sixteen respondents. Hypotheses regarding differences among groups and satisfaction within groups were formulated and tested using the Kruskal-Wallis One Way Analysis of Variance, Mann-Whitney U, and Wilcoxon Matched Pairs tests. The results of the tests indicate that all three groups (government personnel, practitioners, and educators) desire a greater frequency of participation by the accounting profession in all segments (formulative, legislative, and interpretative) of the federal tax process. Government personnel indicate a desire for a lower level of participation than that desired by practitioners and academicians. However, each group is dissatisfied with the current frequency of input. Both government personnel and practitioners believe the interpretative segment should be the area of greatest emphasis by accountants. Academicians expressed the opinion that the formulative segment should receive primary emphasis. The data clearly show the AICPA is the accounting body that each group believes should provide the bulk of the input in every segment of the federal tax process. Informational qualities of the accountants' presentation were also examined. Accountants' input was perceived to be deficient in fourteen of the fifteen traits tested. Comments made on the returned questionnaires and in the personal interviews support the conclusions drawn from the statistical analysis. / Ph. D.