This study examines the current level of library patronage among accounting students both in the distance and a contact learning institution in South Africa. There is a relative absence of studies of academic library usage by accounting students. The low level of library usage, that is, low level of library visits and poor research skills of undergraduate accounting students has been attributed to the difficulty in integrating accounting curriculum with information literacy. However, the challenge facing academic librarians is persuading both academic faculty and accounting students to integrate information literacy into their curriculum and to convince individual students to make time in their schedules for library usage. In South Africa, this problem is compounded when it is a requirement of the accreditation body, The South African Institute of Chartered Accountants (SAICA), which requires academic departments to integrate library usage into the accounting curriculum for their programme to be accredited. The study examines the current level of library patronage among accounting students both in a distance and a contact learning institution in South Africa. The sub-objectives of the study were to investigate the reasons for low level of library patronage among accounting students in South African Universities; to determine what features would make the use of a library for locating information that is relevant and attractive to university accounting students in a contact and a distance learning institution in South Africa; and to investigate what, if any, improvements to library service can be made to make the use of the library of significant importance. Using a survey research method that utilises a structured questionnaire, this study gathered data from a sample of 500 accounting students from a distance and a contact learning institution in South Africa, out of which 379 returned completed questionnaire, representing 76%. The finding indicates that as with most accounting students across the world, South African students are no exception because of the peculiarity and design of their programme curriculum that provides recommended texts for students’ usage. The findings further show that the apathy of library services patronage among university accounting students in South Africa is exacerbated by lecturers who seldom give assignments or tasks that require the students to search for information beyond the recommended textbooks. Findings indicate that the most significant factor that influences accounting students of universities to patronise library resources are the expertise and interaction of the library staff. This is supported by the Expectation-Confirmation Theory framework which posits that patrons will continue to use library services only if their perceived perception of the usefulness of the services are satisfied. In this case, accounting students from both institutions examined in this study confirm the Expectation-Confirmation Theory framework of satisfaction being based on the perception of the library services they receive. The study recommends that in motivating accounting students to patronise library services, library management needs to understand the discipline-specific teaching and learning practices and collaborate with curriculum developers in the accounting discipline to incorporate the use of library services in their programme. Further study is encouraged to include all universities that offer accounting programmes in South Africa for a more robust finding. / Information Science / M. Inf. (Information Science)

Text in Afrikaans / Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is riglyne geformuleer wat gevolg kan word vir die wetenskaplike beplanning, uitvoering en evaluering van ouditkunde afstandsonderrig. Uit 'n evaluering van die huidige afstandsonderrigstrategiee vir ouditkunde aan Unisa het dit gebly~ dat sekere leemtes bestaan. Ten slotte is daar op grond van die didaktiese riglyne voorstelle gemaak om hierdie leemtes te oorbrug en is verskeie onderwerpe vir verdere navorsing ook geidentifiseer. / The aim of this study was to formulate didactic guidelines according to which the distance teaching of auditing, as part-discipline in the training of accountants and auditors, can be p 1 an ned, imp 1 emented and continually evaluated. These didactic guidelines can serve as guidelines for the further development of suitable distance education strategies. First, the auditing syllabus was analysed and delineated. Next, a didactically founded instructional model was described and applied to the subject matter of auditing, distance students and tutors. From this, guidelines were formulated which can be followed to scientifically plan, implement and evaluate the distance teaching of auditing. An evaluation of the existing distance teaching strategies for auditing at Unisa indicated that certain shortcomings exist. Finally, recommendations based upon the didactic guidelines were made to overcome the shortcomings. identified. / Auditing / M. Com. (Auditing)

This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.

Hållbar utveckling är utveckling som syftar till att möta nutidens behov utan att riskera attframtida generationer inte ska kunna möta deras egna. Människans snabba resursförbrukningskapar idag bristvaror som riskerar att ta slut. Internationella organisationer kom under 1970-talet fram till att en god miljö måste prioriteras för att nå samhällelig utveckling ochekonomisk tillväxt. För att hållbar utveckling ska bli möjligt att nå blir det därför viktigt attbalansera ekonomiska, sociala och miljömässiga aspekter av hållbar utveckling. Med ettväxande samhällsintresse för hållbar utveckling har ett ökat behov av utbildning för hållbarutveckling uppstått. Ekonomer och redovisare har ett stort ansvar i att implementera ett sådantsynsätt i sitt yrke. Syftet med denna studie är att bidra till ökad förståelse för integrering avhållbar utveckling i svenska universitet och högskolors civilekonomutbildningar medredovisningsinriktning.Vår studie innefattar Sveriges samtliga civilekonomprogram med redovisningsinriktningvilket uppgår till nio universitet och högskolor. För att besvara våra frågeställningar har vivalt att göra en kvantitativ innehållsanalys. En tvärsnittsdesign är ett vanligt inslag iinnehållsanalys och har använts i vår studie då den tar hänsyn till variationen som återfinns ide lärosäten som studeras. Studien har egenskaper av både deduktiva och induktiva inslagvilket resulterar i en abduktiv ansats. En analysmodell har utformats för att säkerställa entydlig definition av hållbar utveckling. Tidigare litteratur och forskning ligger till grund för deoperationaliserade orden som användes för att kategorisera studiens material.Genom att analysera frekvens och fördelning av ekonomisk, social och miljömässig hållbarutveckling bidrar således studien till ökad förståelse för hur svenska civilekonomutbildningarmed redovisningsinriktning integrerat hållbar utveckling. Genomförd studie leder till enslutsats om en obalans mellan de tre aspekterna av hållbar utveckling samt förklarar enharmonisering mellan svenska civilekonomutbildningars innehåll utifrån isomorfismen.Studien påvisar en tonvikt på den sociala aspekten av hållbar utveckling där ekonomiska ochmiljömässiga aspekter integreras mindre. Vi har visat på en relevans för kunskap i ekonomisk,social och miljömässig hållbar utveckling i redovisningsprofessioner. / Sustainable development is a development aiming to meet the needs of today withoutjeopardizing the needs of future generations. The fast consumption creates a lack of resources,risking to completely run out. International organizations discovered during the 1970`s that ahealthy environment needs to be prioritized to reach a societal development and an economicgrowth. To be able to reach sustainable development a balance between economic, social andenvironmental aspects of sustainable development is necessary. With a growing societalinterest for sustainable development a growing need of right education has emerged.Economists and accountants have a great responsibility in the implementation of a sustainableapproach in their professions. The aim of this study is to contribute with a greaterunderstanding for the integration of sustainable development in the Swedish programs ofMaster of Science in Business and Economics with major in accounting.Our study includes all of the nine programs of Master of Science in Business and Economicsof Sweden with major in accounting. To answer our research questions we have chosen toimplement a quantitative content analysis. A cross-sectional design is a common element incontent analysis and has been used to consider the variation of our selection. An abductiveapproach has been applied. An analytical model has been designed to secure a clear definitionof sustainable development. Previous literature and research has developed theoperationalized words of the four categories to be used in the study.By analyzing the frequency and distribution of economic, social and environmentalsustainable development our study contributes to a greater understanding for the integration ofsustainable development in the programs of Master of Science in Business and Economics ofSweden with major in accounting. The accomplished study leads to the conclusion of anunbalance between the three aspects of sustainable development. It also explains aharmonization of the content in the programs of Master of Science in Business andEconomics of Sweden by implementing an isomorphistic perspective. The result of the studyemphasizes the societal aspect of sustainable development where economic andenvironmental aspects of sustainable development are less integrated. We have proven arelevance of knowledge in economic, social and environmental aspects of sustainabledevelopment in the accounting profession.This paper is written in Swedish.

Criminals make use of accountants to assist them, knowingly or unknowingly, with complex money laundering schemes. The nature of the accounting profession places accountants in an ideal position to identify possibly money laundering activities. The purpose of this research is to consider whether the reporting obligations of South African accountants in terms of section 29 of the Financial Intelligence Centre Act, No 38 of 2001, as amended, corresponds sufficiently with the services they provide so as to constitute an effective anti-money laundering measure. In order to evaluate the relevance of section 29, the reporting requirements of accountants practising in South Africa are compared with those of the European Union and the United Kingdom, as well as the requirements of the Financial Action Task Force. The research study will also analyse the money laundering process and the nature of the accounting profession and consider some of the methods used to perpetrate money laundering applicable to accountants. The research found that accountants in South Africa have a duty to report suspicious transactions only when they are party to such transactions or when they are going either to receive the proceeds of crime or be used for money laundering purposes. Accordingly, in view of the fact that accountants are more likely to be in a position to observe money laundering than to be party to such a transaction, the requirements of section 29 of the Financial Intelligence Centre Act, No 38 of 2001, as amended, are not effective when applied to accountants. Copyright / Dissertation (MPhil)--University of Pretoria, 2012. / Accounting / unrestricted

The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.

South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, especially those of accountants and chartered accountants. Keeping in mind the vastness of the University of South Africa’s (Unisa’s) market share of accounting students in South Africa, it is important to understand the distinct challenges related to retention and throughput of students pursuing an accounting qualification at an open distance learning institution such as Unisa. If one considers the landscape of accounting education in South Africa, the unique challenges faced by accounting students at Unisa and the recent scholarly addresses on retention and throughput of distance education students, as well as the disadvantaging factors with which Unisa students are faced, this study contributes to the theoretical comprehension of students’ retention and throughput rates in accounting education at postgraduate level. The focus of the current study was mainly on non-academic factors affecting the performance of accounting students at postgraduate level, since much research has already been done on academic factors that affect the performance of accounting students. Many studies are focussed on students at undergraduate level; therefore, in this study, postgraduate students studying towards becoming a chartered accountant were chosen. / Financial Accounting / M. Phil. (Accounting Sciences)

One of the most critical challenges facing South Africa is the shortage of skills. The Financial Services Sector, of which banks form part, is also affected by this problem and this poses a risk in achieving the targeted Gross Domestic Product (GDP). The quality and level of education offered in South African Higher Education Institutions is perceived as being insufficient to that which is required in the industry and is a possible contributing factor towards the skills shortage problem. The study was motivated by the concerns raised by some scholars concerning the relevance of the management accounting syllabus as compared with the technical skills required in the banking industry. Investigating this is important as the Financial Services Sector, which includes the banking industry, is one of the largest employers of management accountants in South Africa and there is a paucity of research in this area. The aim of the study was to determine whether management accounting technical skills provided by an ODeL University in South Africa meet banking employers’ expectations. A qualitative research approach was used to conduct interviews with nineteen participants from three banks and ten academics from the ODeL University and includes a qualitative documentary analysis to review and analyse the study material for four management accounting modules and the mapping of the management accounting syllabus to the SAICA competency framework. The results reflect the data obtained from the interviews. The analysis of the interviews is organised under five main themes as follows: Function of management accounting within the banking sector; recruitment of graduates and development of management accounting technical skills; identified technical skills lacking in new graduates employed by banks; bank specific training at an ODeL institution (an academic perspective) and strategies to bridge the gap. The results of the analysis conducted on the management accounting study material from the ODeL University are presented in four categories; Costing, Financial Management, Accounting Data Processing and the SAICA Competency Framework. The results indicate that bank employers acknowledge the work achieved by higher education institutions in providing students with basic management accounting skills, which enable them to start working in management accounting positions in banks. However, bank participants were concerned with graduates’ inability to link theory with practical application and further confirmed that graduates lack a number of relevant technical skills. Academics confirmed that the management accounting syllabus does not give much attention to banks and other financial service industries; it is dominated by activities and case studies related to manufacturing industries. The analysis of the prescribed study material supports this and indicates that there are insufficient activities related to service companies and very few references to financial services sector entities. Several recommendations were made by participants which, inter alia include incorporating relevant activities and case studies into the management accounting syllabus and greater reciprocity between the banking industry and universities. This study contributes to the literature on management accounting technical skills’ relevance to banks and by extension, the financial services sector. It provides insights on the management accounting technical skills that are currently lacking in graduates. Additional areas warranting further research are also identified. / Omnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe. / Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe. / Finance, Risk Management and Banking / M. Ph. (Accounting Sciences)

For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants. For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis. As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules. The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings. / Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel. Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik. Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules. Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings. / Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano. Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo. Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini. Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho. / Institute for Open and Distance Learning (IODL) / M. Ed. (Open and Distance Learning)