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

Anyone desiring to qualify as an accountant or auditor is required to pass an examination as approved by the Public Accountants' and Auditors' Board to establish whether candidates have attained the required standard of academic knowledge in terms of the syllabi laid down by the Board, as well as whether they are able to apply that knowledge in practice (P AAB, 1995). However each year many students fail this very important examination. The reasons for this are not clear and the purpose of this research is to determine whether: personality; vocational interests; intelligence; matriculation Mathematics and home language (English/ Afrikaans) results, predict success in the QE, by comparing a group of successful and unsuccessful QE candidates. The logistic regression, discriminant analysis and t-test statistical procedures, indicated that: warmth (A), liveliness (F), rule-consciousness (G), social boldness (H), apprehension (0), self-reliance (Q2), perfectionism (Q3), tension (Q4), computational interest, social services interest, mechanical interest, Mental Alertness and matriculation home language, are significant factors to consider when identifying candidates likely to be successful in the QE. / Industrial & Organisational Psychology / MCOM (Industrial Psychology)

Anyone desiring to qualify as an accountant or auditor is required to pass an examination as approved by the Public Accountants' and Auditors' Board to establish whether candidates have attained the required standard of academic knowledge in terms of the syllabi laid down by the Board, as well as whether they are able to apply that knowledge in practice (P AAB, 1995). However each year many students fail this very important examination. The reasons for this are not clear and the purpose of this research is to determine whether: personality; vocational interests; intelligence; matriculation Mathematics and home language (English/ Afrikaans) results, predict success in the QE, by comparing a group of successful and unsuccessful QE candidates. The logistic regression, discriminant analysis and t-test statistical procedures, indicated that: warmth (A), liveliness (F), rule-consciousness (G), social boldness (H), apprehension (0), self-reliance (Q2), perfectionism (Q3), tension (Q4), computational interest, social services interest, mechanical interest, Mental Alertness and matriculation home language, are significant factors to consider when identifying candidates likely to be successful in the QE. / Industrial and Organisational Psychology / MCOM (Industrial Psychology)