The need for racial transformation within the accounting profession has been highlighted in recent years and consequently, efforts have been made by numerous players to further support accounting students pursuing the chartered accountant designation. This research focuses on an innovative postgraduate accounting programme, referred to as a Certificate in Theory of Accounting (CTA), offered by a private higher education institution, CA Connect. The research examines the factors associated with academic success in that programme as well as the subsequent initial professional board exam, known as the Initial Test of Competence (ITC). The variables considered are students' demographic details (age, gender and race), prior academic performance, prior tertiary institution, previous CTA attempts, time lapses between undergraduate and postgraduate study and class format selection. While this research repeats prior work done in public education contexts within the private higher education space, it is also novel, in that it extends prior research by examining several variables which have not been investigated before, neither in the South African context nor abroad. Three logistic regression models were developed, employing both forced entry and hierarchical regression methods. The findings confirm prior research which suggests that previous academic performance is strongly positively associated with future academic success and that race is a key determinant of success, most notably in CTA. Prior tertiary institution and attending fulltime, contact classes were also found to be associated with success at CTA level. However, adopting an after-hours, blended learning approach to CTA was found to be associated with success in the ITC. These findings provide further evidence of the need for continued grassroots interventions to allow scholars and students to build upon the strongest possible educational foundation and show a link between the innovations introduced by CA Connect and student success in the ITC.

No description available.

Zugl.: Münster (Westfalen), Universiẗat, Diss., 2009.

Accounting guidance often contains examples which provide practitioners with a description of a hypothetical transaction and its appropriate accounting treatment. Despite this potential to influence accounting judgments, our understanding of how practitioners use such examples when making these judgments is limited. Relying on psychology theory, I propose that practitioners must first assess the level of similarity between the transaction and the example. I predict that when doing this, practitioners unknowingly use a biased cognitive process where they overweight shared aspects between the transactions. Using an experiment, I confirm this prediction and show that this bias causes practitioners to systematically assess similarity between a transaction and example as too high. Results also show that this causes practitioners to consistently overestimate the likelihood that their transaction also qualifies for the same treatment as any example they are given. My study provides insights on how and why examples can systematically affect accounting judgments and has implications for both standard setters and practitioners. / text

No description available.

No description available.

Zugl.: Siegen, Univ., Diss., 2006

Zugl.: Berlin, Freie Universiẗat, Diss., 2007.

Zugl.: Oldenburg, Univ., Diss., 2009

Bachelor-Arbeit Univ. St. Gallen, 2008.