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This study traces the development of British policy towards the universities and other Hochschulen in the British Zone of Germany during 1945-49. It starts by describing in outline the salient features of the German university against the background of the criticisms levelled against it by those in Britain who had been working on the problems of dealing with a defeated Germany. Chapter Two describes the war-time planning; the allied conferences and statements, the influence of Vansittart and Morgenthau, the role of Professor E.R. Dodds and the émigrés and others, and the military government handbooks and directives. There follows a description of the university institutions of the Zone and their students. Chapter Four addresses the question of British control and the universities, focussing on the military governors, chains of communication, Education Branch, the Educational Adviser,;.and, more particularly, the University Officers and their duties. It considers also the 'dereservation' of education, denazification, democratisation, and re-education. Chapter Five describes the report of the AUT delegation to Germany of January 1947: this is analysed in full and seen in its relation to the setting-up of the Studienausschuß für Hochschulreform, the subject of the succeeding chapter. The work of the Studienausschuß is described, and the genesis of the Blaues Gutachten of 1948 is reconstructed and its findings are related to British policy. The part played by Lord Lindsay in the work of the Commission is considered in detail. Chapter Seven examines the impact of the Gutachten on the universities of Germany and a final chapter reaches conclusions about the nature of British policy towards higher education in the Zone. The footnotes provide a guide to the unpublished material; the bibliography lists published sources, and a separate volume of appendices provides the essential documentation.

Submitted in fulfillment of the Master of Technology Degree in Cost and Management Accounting, Durban University of Technology, 2012. / The research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad (West, 2006:121, see also Chan, Chen and Cheng, 2005). Van der Schyf (2008:1) concurs that departments of Accounting at South African universities have established a culture that is removed from research, and that this is in contrast to the nature of a university. A matter of concern is that only a few institutions make up the national research output (De Villiers and Steyn, 2009:43) and especially universities of technology (UoTs) seem to lag behind traditional universities with regard to research output, as a consequence of a lack of emphasis on postgraduate qualifications and published research in the pre-merged technikons and the merged institutes of technology (Singh, 2011:1191). This becomes challenging with regard to the New Funding Framework (South Africa, 2004) which provides funding based on research outputs. Given the above, the aim of this study was to investigate research output among Cost and Management Accounting academics at universities of technology in SA and toward universities of applied sciences in Germany by examining their attitudes toward research, their qualifications and the structure of their master’s programs. Underpinned by Bandura’s Social Cognitive Theory, this study used a mixed methods approach to gather both qualitative and quantitative data from Cost and Management Accounting (CMA) academics at South African universities of technology and Accounting academics at German universities of applied sciences. Analysis of data revealed that academics in both countries showed a positive attitude towards research and obtaining postgraduate qualifications. Despite the absence of a German research funding policy comparable to the South Africa, similar factors seem to influence academics in their research activities in both countries. These include time available for research; support systems and intrinsic motivators. South African respondents showed a lack of qualifications among their staff which reflected on their research skills and therefore, output. Based on the findings, this study makes recommendations to CMA departments at South African universities of technology and Accounting departments at German universities of applied sciences toward improving of research output.