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
| Identifer | oai:union.ndltd.org:NWUBOLOKA1/oai:dspace.nwu.ac.za:10394/12082 |
| Date | January 2014 |
| Creators | Van Romburgh, Henriette |
| Source Sets | North-West University |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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