Published Article / Accountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analysis, the study found that distance-learning students perceive accountants as exciting/interesting, precise/methodical, factual/predictable and structured/stable. Various areas for future research have been identified in the area of students' perspectives on the accounting profession, including a longitudinal study, studies on the work environment's impacts and studies to determine the motives or reasons for studying accounting.

Personality tests have long been utilized to assist in the assessment of individuals. This study analyzes David Keirsey's temperament types and college students intending to major in accounting. The recruiting and retaining of students with qualities and characteristics desired by the accounting profession has historically presented a challenge for accounting departments in higher education (Corkren, Parks, and Morgan, 2013). Relationships were used to determine similarities between various traits of the respondents. Gender, having taken an accounting related high school course, accounting-related work experience and level of college education were all compared with the expectations of Keirsey's temperament types. Students attending a small liberal arts teaching university (Concord University in Athens, West Virginia) and students attending a large research institution (Virginia Tech in Blacksburg, Virginia) were used for the study. A quantitative research design was used to conduct this study. Descriptive statistics were utilized to determine frequencies, averages and variability. Chi-square (χ²) analyzed the number of responses in different temperament categories to determine if actual results were significantly different in determining accounting as a major field of study. Students completed a survey consisting of demographic characteristics and the Keirsey Temperament Sorter (KTS II) questionnaire. Personality assessments are increasingly used as a management tool. The findings of this study can benefit employers, college recruiters, educators and students. / Ph. D. / Personality tests have long been utilized to assist in the assessment of individuals. This study analyzes David Keirsey’s temperament types and college students intending to major in accounting. The recruiting and retaining of students with qualities and characteristics desired by the accounting profession has historically presented a challenge for accounting departments in higher education (Corkren, Parks, & Morgan, 2013). Relationships were used to determine similarities between various traits of the respondents. Gender, having taken an accountingrelated high school course, accounting-related work experience and level of college education were all compared with the expectations of Keirsey’s temperament types. Students attending a small liberal arts teaching university (Concord University in Athens, West Virginia) and students attending a large research institution (Virginia Tech in Blacksburg, Virginia) were used for the study. A quantitative research design was used to conduct this study. Descriptive statistics were utilized to determine frequencies, averages and variability. Chi-square (χ²) analyzed the number of responses in different temperament categories to determine if actual results were significantly different in determining accounting as a major field of study. Students completed a survey consisting of demographic characteristics and the Keirsey Temperament Sorter (KTS II) questionnaire. Personality assessments are increasingly used as a management tool. The findings of this study can benefit employers, college recruiters, educators and students.

This study examines the reasons for student withdrawal from the Accounting Certificate Course at Woden TAFE College during the period 1981 to 1984 inclusive. The investigation concerns students enrolled in a demanding, four year course, which leads to a para-professional qualification including (subject to practical experience) registration with the Tax Agents Registration Board. A 100% survey was made of all students, both withdrawn and continuing for the relevant period. Students are adults, mostly between the ages of 20 to 50. Attrition rates in the early stages of the course were found to be very high, and reasons established were related to a variety of causes, including personal reasons. Follow up interviews by telephone were carried out and these showed no new trends from the results of the questionnaires. The main reasons for attrition within the control of the college, seemed to be related to inaccurate student perceptions of, and expectations from the course. The major recommendations and implications arising from the study suggest that counselling be given greater prominence at the time of enrolment. There is also a case for timetabling to include day classes at times and venues most beneficial for students. Another outcome of the investigation suggests that closer liaison be developed between the college, industry and commerce. An important issue which became evident from this research focused on staff development and the need for administrators and teachers to further their educational leadership knowledge and skills to provide the best possible service for students.

Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

Thesis PlanB (M.S.)--University of Wisconsin--Stout, 2009. / Includes bibliographical references.

The accounting profession has been identified as one of the scarce skills in South Africa. This phenomenon has attracted many students aspiring to tertiary education to enrol for an accounting degree. Regrettably, most of these students drop out of the programmes in the second year of their studies due to many challenges that they were not prepared for and that the institutions are not making any extra efforts to address. The objective of the study is to investigate the key factors that contribute to a high rate of second-year Accounting students drop-out in the Department of Accounting at Tshwane University of Technology in the academic years of 2004 to 2006. The study comprises two phases: the theoretical phase and the empirical phase respectively. The theoretical phase encompasses an in-depth review of relevant literature on issues affecting students to drop out of institutions of higher learning. The empirical phase of the research entails testing the opinions of second-year Accounting students on the factors causing the high drop-out rate among them through the use of a questionnaire and followed by interviews with the relevant stakeholders. The study will further report on the findings and recommendations made by the lecturing staff, academic development practitioners, support staff and students on how to improve on the factors identified as the cause of drop-out of students in institutions of higher learning. The findings and recommendations of the study will assist the institution in formulating appropriate strategies that will provide remedial services and that will lead to the reduction of the drop-out rate, and subsequently lead to high retention rates of students at Tshwane University of Technology. This research should also be extended to other similar institutions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

The accounting profession has been identified as one of the scarce skills in South Africa. This phenomenon has attracted many students aspiring to tertiary education to enrol for an accounting degree. Regrettably, most of these students drop out of the programmes in the second year of their studies due to many challenges that they were not prepared for and that the institutions are not making any extra efforts to address. The objective of the study is to investigate the key factors that contribute to a high rate of second-year Accounting students drop-out in the Department of Accounting at Tshwane University of Technology in the academic years of 2004 to 2006. The study comprises two phases: the theoretical phase and the empirical phase respectively. The theoretical phase encompasses an in-depth review of relevant literature on issues affecting students to drop out of institutions of higher learning. The empirical phase of the research entails testing the opinions of second-year Accounting students on the factors causing the high drop-out rate among them through the use of a questionnaire and followed by interviews with the relevant stakeholders. The study will further report on the findings and recommendations made by the lecturing staff, academic development practitioners, support staff and students on how to improve on the factors identified as the cause of drop-out of students in institutions of higher learning. The findings and recommendations of the study will assist the institution in formulating appropriate strategies that will provide remedial services and that will lead to the reduction of the drop-out rate, and subsequently lead to high retention rates of students at Tshwane University of Technology. This research should also be extended to other similar institutions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

The business world continues to be plagued by incidents of leadership failure, including that of Chartered Accountants (CAs). Responsible Leadership (RL) theory was in part conceived in response to misconduct by business leaders. RL competencies overlap with many competencies expected of CAs, according to international education requirements that inform the CA curriculum. Yet studies continue to show that accounting students are underdeveloped in many competencies affiliated with RL. Furthermore, an institutional strategy for developing RL competencies in accounting students is currently lacking. The purpose of this study is to explore how to incorporate the development of RL competencies into the CA curriculum. The study is grounded within RL, Transformative Learning, curriculum, and curriculum change theories. A qualitative research method was adopted. Interviews were conducted with thirteen South African CA leaders holding a variety of societal and business roles, and eleven CA educators from several South African universities. The study identifies a strategy for RL competency development comprising seven core concepts known as the RESPOND model. Strategic considerations relating to 'what', 'which', 'when', 'where', 'who' and 'how', are addressed in the model. Practical recommendations based on the RESPOND model are provided. The study's findings may assist accounting academics deliberating on adaptations to their curricula to achieve competencies and graduate outcomes synonymous with RL. In addition, the RESPOND model provides a theoretical contribution to the advancement of both accounting education and RL theory by both connecting and expanding knowledge within these research fields.

Individual differences among humans are apparent in many environments and situations. Educators should be concerned about whether such differences are systematic to such an extent that they significantly affect the effectiveness of various pedagogical methods and training approaches. This paper investigates one type of individual difference - learning style - which may vary across cultures and which may be relevant for both accounting education and audit practice. Learning style is defined as an individual orientation to learning, utilizing four basic modes of learning to various degrees. Learning style measures were obtained from Norwegian and United States accounting students with varying experience levels. The learning styles for the US students were compared to data obtained in prior research and were found to be generally consistent with these studies. The Norwegian sample was compared to both the current United States results and prior research and was found to be significantly different from the US learning style preferences. Implications of these differences for both education and practice are explored.

O desenvolvimento de uma nação está diretamente relacionado à educação proporcionada à sua população. Estudar aspectos do comportamento dos alunos pode contribuir para alguma política ou prática educacional, desenvolvendo o campo do conhecimento em estudo. Nesse sentido a presente tese teve como objetivo analisar o comprometimento dos estudantes de Ciências Contábeis com relação à aprendizagem. Para tanto, foi realizado um estudo descritivo, embasado na Teoria do Envolvimento, cujo construto para o comprometimento foi o tempo (energia) gasto pelo aluno com atividades relacionadas a sua aprendizagem. Quanto ao método, utilizou-se de um levantamento por meio da aplicação de um questionário (baseado no National Survey of Student Engadement - NSSE)) em 692 estudantes do curso de Ciências Contábeis de seis Universidades Federais existentes no estado de Minas Gerais. A partir dos resultados constatou-se que os alunos do curso de Ciências Contábeis são mais comprometidos com atividades que envolvam estudar em grupo ou sozinho, apresentar trabalhos em sala, discutir sobre carreira profissional com seus colegas e professores e com o trabalho. Contudo a menor parte participa de atividades extracurriculares como diretórios acadêmicos, associações atléticas e exibições artísticas. Verificou-se também o baixo interesse por programas de iniciação científica, monitoria, estudo de outro idioma e curso no exterior. Corroborando com os achados supracitados, por meio do modelo de regressão linear múltipla constatou-se que as variáveis que afetam o comprometimento são: 1) horas por semana estuda sozinho; 2) discutir sobre carreira profissional com colegas e professores, conversar sobre os planos de carreira profissional com os colegas, professores, orientador; 3) ler relatórios, textos e artigos; 4) trabalhar; 5) o trabalho estar relacionado com o curso de Ciências Contábeis. Contudo, cabe ressaltar a atividade de ser monitor apresentou um impacto. Assim, sugere-se, para o desenvolvimento do aluno de Ciências Contábeis, que ele seja incentivado a participar em atividades acadêmicas como associações acadêmicas, monitoria e iniciação científica. Destaca-se ainda o alto valor que os estudantes deram para seu próprio comprometimento e desempenho, contrastando com as respostas dadas pela frequência que desempenham as atividades acadêmicas por eles realizadas. / The development of a nation is directly related to education proportionate to its population. In this sense, the students study aspects of behavior can contribute to any political or educational practice, developing the field of knowledge in the study. In this sense this thesis was to analyze the engagement of the students of Accounting in relation to learning. Thus, a descriptive study was conducted, based on the involvement of the theory, which construct for engagement was the time (energy) expended by the student with activities related to their learning. As for the method, we used a survey by the application of a questionnaire (based on the National Survey of Student Engagement - NSSE)) in 692 undergraduate students of Accounting six federal universities existing in the state of Minas Gerais. From the results it was found that the Accounting course students are more engaged in activities that involve study in groups or alone, to present work in class, discuss professional career with their peers and teachers and work. However, the lower part of participating in extracurricular activities such as academic directories, athletic associations and art exhibitions. There was also the low interest in scientific initiation programs, monitoring, study languages and travel abroad. Corroborating the above findings, through the multiple linear regression model was found that the variables that affect the commitment are: 1) hours per week studying alone has more commitment; 2) discussion of career with peers and teachers, talk about career plans with colleagues, teachers, guidance; 3) read reports, texts and articles; 4) work; 5) the work is related to the course in Accounting. However, it is noteworthy the activity to be presented monitor an impact. Thus, it is suggested to develop the student of Accounting, he is encouraged to participate in academic activities such as academic associations, monitoring and scientific research. It also emphasizes the high value that students gave for their own commitment and performance, in contrast to the answers given by the frequency played by academic activities carried out by them