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AN ANALYSIS ON THE CHALLENGES FACED BY ACCOUNTANCY STUDENTS IN
TERMS OF THEIR CAREER PATH AT UNIVERSITIES IN SOUTH AFRICA
Conference Paper · November 2020
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The Southern Africa Institute for Management Scientists (SAIMS). 31st SAIMS Conference hosted by the school of management sciences, Nelson Mandela University, Port Elizabeth, South Africa September 8 – 11, 2019
AN ANALYSIS ON THE CHALLENGES FACED BY ACCOUNTANCY STUDENTS IN
TERMS OF THEIR CAREER PATH AT UNIVERSITIES IN SOUTH AFRICA
James A. Oben 1 , Lilian I. Nwosu 2 , Calvin Mahlaule 2 1 College of Accounting Sciences, University of South Africa, Pretoria, South Africa 2 School of Accounting, North-West University, Mafikeng Campus, South Africa.
Correspondence: Lilian I. Nwosu, School of Accounting, North-West University, Mafikeng Campus, Corner of Albert Luthuli and University Drive Mmabatho 2745, South Africa, Tel: +27-18-389 2256, E-mail: 23012064@nwu.ac.
Abstract
The quality of students’ results is often determined by the quality of education offered by the institution and the intellectual health of the people who are recruited to educate the students. This study examined the challenges faced by accountancy students in South Africa during their academic life cycle of becoming professional accounting graduates. A quantitative research design with a cross-sectional survey method was adopted. A simple random sampling technique was used to select a sample of 125 accounting students from two South African public universities. Findings revealed that the main challenges faced by accounting students were “Amount of academic coursework”, “Poor time-management and inadequate revision”, “Difficulties in mastering teaching methods in accounting”, “Limited number of accounting academics”, and “Lack of student motivation and encouragement.” The study recommended that students’ inputs be solicited during the process of drafting solutions to the challenges faced in accounting education in South Africa.
Keywords
Challenges, higher education institution, accounting education, academic performance, accounting students, accounting profession, accounting lecturers, accounting academics.
1. Introduction
Declining throughput and retention rates, with the overarching goal of increasing student success, have been some of the numerous challenges faced by the higher education sector in South Africa (Du Preez, Steenkamp & Baard, 2013: 1225). The Department of Higher Education and Training (DHET) and other educational stakeholders in South Africa are exerting more effort in improving the quality of education and students’ performance. Despite all these initiatives, the poor performance of students, particularly in the field of accounting, has come under serious criticism in recent times (SAICA, 2010; Steenkamp, 2011: 179). This means that South African accounting students have encountered numerous challenges during their academic life cycle at the universities. These trends represent a great challenge to accounting education and professional accounting bodies in South Africa, and also around the world, as regards the changing nature of accounting
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management and the medium of tuition as important challenges facing accounting students at tertiary institutions. Research has also proven that poor quality teaching and assessment methods, academic coursework overload, and an ineffective school-based system for monitoring curriculum delivery (DBE, 2010; Macan et al., 1990; Van Wyk, 2011: 153) are some of the main reasons why student performance in accounting programmes is not improving.
2 Gap between high school and university
The pipeline to pursue an accounting degree in any residential university in South Africa is restricted to matriculants with an explicit interest in Mathematics (Wessels & Steenkamp, 2009: 119). Particularly, for students to gain admission to pursue a Bachelor of Commerce (BCom) degree in Chartered Accountancy (CA) in any of the 19 SAICA accredited institutes of higher learning in South Africa, they are required to achieve at least a level five (60% - 69%) pass rate in Mathematics. A good grounding in English is essential for the National Senior Certificate (NSC) examination (SAICA, 2017: 5-14). Accounting at high school level is a recommendation, but not a prerequisite. Van Romburgh (2014:14) argues that, although these requirements are not strictly sufficient for a student who wishes to follow a vocational path in accounting, the underperformance of students in the gateway subjects of Mathematics and English at the NSC level countrywide remains a critical issue of concern in South Africa.
Scholars internationally argue similar points, saying that these requirements have prevented many non-mathematics students with skills such as awareness of changes in the business environment, analytical or critical thinking, problem-solving skills, innovation, management skills, and the ability to critically assess an unknown situation using current knowledge and form an appropriate opinion on a subject matter, from pursuing an accounting major (Maree, 2010; SAICA, 2009; Steenkamp, 2011: 179; Tsanwani et al ., 2013: 36). In this regard, admission requirements for an accounting degree should focus on students who have successfully passed Mathematics (compulsory), Accounting, Business Studies, and Economics at high school (DHET, 2014:29). Students should be able to develop a proper understanding of business principles and make good and conscious choices about why a certain action is taken and whether it suits specific economic circumstances (Barth, 2008, 2011; Hesketh, 2011: 7; Watson, 2010). When students have good background knowledge about Accounting and Mathematics in particular, they will be able to articulate themselves in accounting programmes at university.
2 Performance in accounting
Previous research claims that first year students’ poor performance in introductory accounting courses can negatively influence their perceptions of the profession and interest in accounting careers (Adams, Pryor & Adams, 1994; Mbawuni & Nimako, 2015: 66; Stice & Swain, 1997). Similarly, Ballado (2014:1) affirms that, despite students’ high aspiration towards accounting, if their capability does not coincide with it, they may find it difficult to achieve good performance. On the other hand, whether students have Accounting as a subject at secondary school or not, if the particular student does not have an interest in the subject, he or she will not produce good results (Baard, Steenkamp, Frick & Kidd, 2010:1). However, Parke (2016:7) emphasises that academic researchers in accounting should help accounting educators determine, and find possible solutions for, the gaps between high school and university, and which areas of classroom practice and instruction to address. Van Rensburg et al. (1998: 10) argue that there is no strong relationship, if any, between taking Accounting in high school and performance in accounting at university.
2 Teaching and assessment methods in accounting
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Teaching and assessment methods in accounting involve a variety of seemingly conflicting challenges. These include the need for accounting professional bodies and academics to work in developing new teaching, learning and assessment techniques that require and enable students to develop additional competencies beyond core technical knowledge, thus improving graduate attributes and student retention rates (Hesketh, 2011:1). Existing studies have provided conflicting outcomes about a lack of a quality teaching and a properly structured learning process in the South African accounting education system and it having a significant influence on students’ poor academic performance in accounting (Allinson & Hayes, 1988; Visser, McChlery & Vreken, 2006:97).
Van Romburgh (2014:16) found that teaching methods in accounting at universities often lack creativity, involve too much lecturing and dependence on textbooks, and do not develop students’ capability to learn skills. In addition, a study by Wessels and Steenkamp (2009:119) revealed that teaching and assessment methods in accounting do not focus on demonstrating modern-day skills that the accounting profession requires of its members, such as being effective communicators, thinking and acting strategically, solving problems, being aware of business issues, and being professionally and technically competent. While Visser, McChlery and Vreken (2006: 97) argue that students learn in different ways, using several learning styles, lecturers may not always present information and learning experiences that match students’ learning preferences. Mismatches between learning and teaching styles can lead to disappointment with the course of study, personal discouragement, and underperformance.
South Africa is not alone in facing these challenges. The problem cannot be blamed just on teaching and assessment methods in accounting (Hesketh, 2011:7). Students who major in accounting at most American business schools of graduate studies have also been criticised for lacking the skills and attributes required in the business environment (Hilton, 2008), lacking creativity in applying content knowledge, and an inability to apply the critical analytical skills needed to focus on the essence of a problem (Rubin & Dierdorff, 2008:1).
2 Quality of accounting education
Quality education depends on the quality and mental health of the people who are recruited to teach and is measured by the academic performance of students (Bell 2013; Aminu & Timothy 2014: 58; Fullan & Stiegelbauer, 2000; Appuyei et al ., 2014: 84). Since the beginning of this millennium, poor quality education has been identified as one of the central challenges facing the South African education system, and until recently it has mainly manifested in accounting education (Chisholm, 2011: 50). Modisaotsile (2012:1) maintains that there is still a crisis in South African accounting education, with decreasing enrolment rates every year. Graduate output and retention are declining.
Modisaotsile (2012:1) makes it clear that to overcome these problems, more focus is required on the quality of both the academic teaching of the said accounting graduates and the students themselves. The majority of students who have enrolled in accounting courses at most universities do not meet the minimum entrance requirements for an accounting degree. Van Wyk (2011:152) as well as Parker (2010:10) opine that a high-quality tertiary institution may compensate for other potential negative factors such as lower pass grades, an unsupportive home environment, a low socio-economic background, and an inferior high-school education, all of which a student may bring to tertiary studies. According to Parke (2012; 2016:6), this is where partnerships between accounting faculties and researchers at universities can become quite valuable.
2 Gender differences
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numerical data obtained from a sample in a population to generalise the results to the field that is being explored (Van Zyl, 2011). A descriptive design was utilized to describe and interpret the data collected, setting, conditions, or events in the study (Mertler, 2014). The descriptive design in a quantitative study enables the researcher to also study the respondents in their natural settings by describing the current situations of “challenges faced by accountancy students on their career paths at the university”.
4 Survey instrument and development
The survey instrument was developed and structured into seven main sections after a review of related literature. The first section assessed the respondents’ demographic and accounting background (15 items). The second part comprised seven items measuring the perceived challenges and limitations of accounting students as derived from the literature. The third section had three items about students’ expectations of being an accountant. This section addressed some aspects relating to the TPB as discussed in the study. The fourth section (4 items) measured the teaching and assessment methods used in accounting. The fifth section (five items) assessed the possible factors contributing to poor performance. The question items on the research instrument were based on previous studies and modified to suit the research context. A five-point Likert scale, ranging from strongly disagree to strongly agree , coded 1 to 5, was used for sections two to four of the questionnaire. Section five used responses ranging from unlikely to likely. Reliability was also assessed using Cronbach’s alpha coefficient (Neuman, 2011:213).
4 Data collection
A survey was conducted in June 2018 to collect data of high quality that would reflect the students’ opinion.. A web-based structured questionnaire was sent via email and in WhatsApp groups to the total population of accounting students at two residential universities to capture a greater sample of the population. Accounting students in these two residential universities were considered an appropriate research population for this study as one of the universities was an open distance university while the other was an open learning university. A comparative analysis of these two universities helped in generating a rich body of understanding of the challenges faced by accountancy students in terms of their career path at universities in South Africa. The email and WhatsApp contact details of the target group (N=1092) were obtained from the School of Accounting Sciences in both participating universities. The questionnaire was sent to everyone in the target unit of analysis (N=1092). A total of 125 accounting students responded to the questionnaire, representing an 11% response rate. The questionnaire was anonymous. Anonymity causes respondents to be more honest and confident in their responses (Parkins, 2005). Respondents also had the opportunity to contact the researcher in case of any uncertainties or difficulties in completing the survey.
4 Survey quality assurance
Prior to sending the final questionnaire to the target group of respondents, a pilot test was done with a group of 27 first year accounting students who were selected purposively from a residential university in South Africa. The information from the pilot was used to check the validity, consistency, and reliability of the items in the questionnaire (Oben, 2019:62; Smith, 2011:121). Based on the reactions of the respondents to the pilot questionnaire, a few items in the questionnaire were modified and prepared for the survey. According to Simon (2011: 159), a sample size of 10-20% of the actual sample size for the study would be a realistic number of units of analysis for a pilot study These students did not participate in the final survey.
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4 Data analysis
The data from the completed surveys were analysed using descriptive analysis available in Statistical Package for Social Science (SPSS) 25. Descriptive statistics such as mean and standard deviation (SD) were used in rating students’ perceptions of the perceived challenges of being an accounting student. Additionally, student independent sample t-test was conducted to determine the differences in responses between females and males (Wilson & Abibulayeva, 2009:498). To determine whether statistically significant differences exist between the postgraduate and undergraduate respondents, a non-parametric Kruskal–Wallis (K–W) one-way ANOVA by ranks test ( X ²) was used. A 5% level of significance was used for both tests.
4 Measurement of the reliability of the construct
Construct reliability measures the extent of internal consistency of measures used, and it is assessed through Cronbach’s alpha with the acceptable level of 0 (Hair, Black, Babin, & Anderson, 2010; Hair et al ., 2011:144). Table 1 presents the reliability test of the construct and items in the questionnaire.
Table1: Reliability of measurement items
Construct Cronbach’s Alpha Number of items General Perception .766 7 Expected Skills .714 3 Teaching and Assessment Methods .704 4 Performance .462 4 Assignments and Tests .218 3 Support Facilities .349 3
Table 1 indicates that the first three constructs have Cronbach’s alphas above 0, indicating that data collected in a Likert scale were found to be highly reliable for the measurement of each construct. As the Cronbach’s alpha value was above the acknowledged threshold of 0, the reliability was deemed satisfactory and therefore considered acceptable (Muijs, 2004:73). Constructs with Cronbach’s alpha value below the acknowledged threshold of 0 were not included in the further analysis.
The narrative responses to each question were summarised and discussed under the specific heading or relevant question.
5. Results
Presentation and analysis of data gathered by means of a questionnaire given to students were guided by the central aim of this study, which was to answer the research question:
What are the challenges faced by accounting students in their career paths at the university?
5 Respondents’ Profile
The sample consisted of 125 respondents, with no missing data. In terms of gender, 40% of the respondents were male and 59% were female. These results are consistent with other studies, such as Kruger (2011) and Van Wyk (2011), which show a predominance of female students in the accounting major. 21% were below the age of 21, 48% of the respondents were between
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lack of motivation and encouragement (mean = 3, SD = 1), poor teaching and assessment methods (mean = 3, SD = 1), and the limited number of accounting academics (mean = 3, SD = 1).
With a mean of 2 and SD of 1, language barrier was found not to be a perceived challenge. This finding contradicts the study by Cronjé (2011), which revealed that the medium of instruction (English) in most South African universities is a significant barrier to success in accounting, as English is not the students’ first language and students are being taught by lecturers for whom English is a second or third language.
With regards to teaching and assessments methods in accounting, respondents believe that teaching methods used in accounting depend heavily on textbooks (mean = 3, SD = 1), and do not develop the students’ capability to learn skills (mean =3, SD = 1). They also lack creativity (mean = 3, SD = 1) and involve too little teaching (mean = 2, SD = 1).
5 Respondents’ performance in accounting
According to Table 2, 53% of respondents agreed that their poor performance in accounting is a result of non-attendance of lectures. Almost three quarters (72%) of the respondents agree that their performance in accounting at university is influenced by their personal interest in the discipline. Almost half (48%) of the respondents agree that being examined in a language other than their home language has a great impact on their performance. Finally, 62% believe that their performance in accounting is highly influenced by their high aspirations in the discipline.
Table 3 Performance in accounting
Items of evaluation Disagreement Neutral Agreement Non-attendance of lectures 30% 16% 53% Interest in the subject 11% 16% 72% Examination language 33% 19% 48% High aspirations 9% 28% 62%
5 Differences in females’ and males’ perceptions
As of 31 October 2018, women represented only 37% of the total of 44 535 CAs (SAs) within the accounting profession in South Africa (SAICA, 2018). Gender was therefore considered a particularly important variable to investigate as regards perceived challenges faced by an accounting student. Table 4 below presents the results for the male and female perceptions of the perceived challenges of accountants in their career path at the university.
Table 4: Mean and standard deviations for female and male accounting students
Items of Evaluation Female (N=74) Males (N=51) Mean SD Mean SD Lack of motivation and encouragement 3 1 3 1. Language barrier 2 1 2 1. Limited number of accounting academics
3 1 3 1.
Amount of academic coursework load 4 0 3 1.
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Lack of time and poor time-management 4 1 3 1. Lack of adequate revision 4 1 3 1. Poor teaching and assessment methods 3 1 3 1.
Table 4 refers to the general perception of the perceived challenges. The results of the mean and standard deviation for females and males are presented, showing a statistically significant difference at the 1% level of significance between female and male respondents with respect to:
Amount of academic coursework load ( t = 2, p = 0), with the females having a higher mean perception value of 4 compared to male respondents (mean 3);
Lack of time and poor time-management ( t = 2, p = 0), with the females having a higher mean perception value of 4 compared to male respondents (mean 3);
Lack of adequate revision ( t = 2, p = 0), with the females having a higher mean perception value of 4 compared to male respondents (mean 3); and
Poor teaching and assessment methods ( t = 1, p = 0), with the females having a higher mean perception value of 3 compared to male respondents (mean 3).
These findings imply that the female respondents experience more challenges in their accounting studies during their academic life cycle. No statistically significant differences (all p values > .05) were found regarding the rest of the items of evaluation between female and male respondents.
The results from further testing of the student’s t-test for independent groups are shown in Table 5.
Table 5: Independent samples t-test
Items of Evaluation
Levene’s test for equality of variances
t-test for equality of means
F Sig. T df Sig. (2- tailed) Lack of motivation and encourageme nt
Equal variances assumed
6 .01 1 123.
Equal variances not assumed
1 90.
Language barrier
Equal variances assumed
1 .29 - 123.
Equal variances not assumed
- 100.
Limited number of accounting academics
Equal variances assumed
1 .28 .04 123.
Equal variances not assumed
.04 97.
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Lack of time and poor time- management
62 58 .171 .679 No difference exists
Lack of adequate revision
62 65 .133 .716 No difference exists Poor teaching and assessment methods
61 72 1 .259 No difference exists
Note. *significant at 0.
6. Discussion
This section provided a discussion of the main findings of the study.
6 Lack of student motivation and encouragement
The results obtained in the study authenticates the findings of Araújo et al. (2015), who found that students’ motivation appears as the second-largest problem faced by students. In a comparative study, Dhlamini (2014:840) argues that students’ poor performance in accounting is due to accounting lecturers at universities, and lack of motivation is caused by reasons such as poor working conditions, overcrowded classrooms, and unpleasant student behaviour. Uyar (2011:29) argues that to meet the demands of employers, accounting programmes must graduate the best and brightest accounting graduates with high aptitude. The decreasing quantity and quality may lead to an inability to meet the demands of the job market.
6 Limited number of accounting academics
A limited number of academic staff, associated with overcrowded classrooms, was identified by the students as the fourth challenge. This problem has a mean score of 3 points. Results show that 63% of the sample strongly believe there is a shortage of accounting academic staff in South Africa. In view of the above data, the researchers raised the concern that there is not a single academic staff member with a full professorship in accounting who holds a full-time position in the universities where the study was conducted. This experience is by no means limited to these institutions (University of South Africa [Unisa], 2015:3). Such statistics might discourage many students from choosing a career in accounting. There has been minimal take-up by accounting scholars and professional bodies in response to any of these calls. For this reason, Lewis (2015:1) appeals to accountancy in academia and industry to examine the lack of accounting research professors in accounting education. This therefore imposes huge material and experiential consequences on those who are subjected to it, significantly affecting their opportunities in life (Anisette & Prasad, 2016:3).
6 Amount of academic course work
According to international studies (2019:1), the accountancy profession is often considered to be one of the most intense college majors. Students are required to take very rigorous courses in a number of different subjects. In addition, the core coursework required in accounting can be daunting and requires much studying and preparation. The findings of this study however revealed that the amount of academic course work undertaken by a trainee accountant at the university level
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is challenging. Stainbank (2017:15) mentions that it is important that the accounting profession provide strategies that will enable students to master the content and course work provided at the university. Lubbe (2013:146) advises that the accounting profession should look again at the content of the coursework and ensure that only topics relevant to the profession are included in the course work.
6 Lack of time and poor time management
According to Appuyei et al. (2014:84), the future viability of the accounting profession in South Africa depends on academics educating accounting graduates. Accounting courses have always been among the learning areas with the lowest pass rates at most universities (DBE, 2015:1). From the findings presented in Table 1, lack of time and poor time management by the students in the accounting profession was shown as a perceived challenge, with a mean of 3 and a SD of 1. Fouché (2017:197) reported that students often struggle to complete their qualifications in the accounting profession due to habits and time-management trends. It was also shown in her studies that accountancy students work long hours, sleep too little, and do not take sufficient breaks, which increases academic stress. Academic stress also increases as a result of a lack of physical activity and leisure activities, a lack of goal setting, and procrastination (Schell, 2014: 4).
6 Poor teaching and assessment methods
The study revealed that the teaching and assessment methods are perceived to be challenges faced by accounting students in their career path at the university, with a mean of 3 and a SD of 1. According to Nettleton, Litchfield, and Taylor (2008:3) and Gammie, Gammie, and Cargill (2002), accounting programmes at university lack creativity, involve too much lecturing, depend too much on textbooks, and don’t teach the skills to find appropriate solutions to specific problems. Tsanwani et al. (2013:35) highlight that sound teaching and learning principles will foster an environment where learners are motivated to reach their full potential and are able to create meaning from what has been taught. It was also found that the teaching methods used by the university lecturers in accountancy can influence the performance of students in the accountancy profession (Barnes et al. , 2009; Van Romburgh & Van der Merwe, 2014: 16). Barnes et al. (2009:1) affirm that students’ poor performance in accounting could be attributed to the following factors:
Poor and outdated teaching practice and lack of basic content knowledge,
Lack of motivation and non-completion of the syllabus in a year,
A large number of under-qualified academic staff who teach in overcrowded and under-equipped classrooms,
The role played by parents in their children’s education, and
General language usage together with its understanding in the subjects.
It can be deduced that accountancy as a profession should be improved at the universities by ensuring that the right teaching and learning approaches are used by the lecturers to ensure that the students are able to articulate, solve, and logically apply what is expected of them. Additionally, graduates who have been required, for instance, to consider why certain accounting practices are appropriate, rather than learning only how to apply them, are more likely to make personal sense of their learning and adjust their understanding accordingly while relating it to their values (Hesketh, 2011:7). These are particularly important attributes in an environment of accounting failures like Enron and Arthur Andersen in the USA, Shell in the Netherlands and UK, Parmalat in Italy, and Steinhoff and KPMG in South Africa (Times Live Online, 2017).
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accounting students_._ The implication is that accounting education and professional accounting bodies need to restructure their staff recruitment strategies by focusing on staff who understand not only the theoretical concepts of accounting but who can also identify and analyse the challenges face by students. Consequently, one of the contributions of the research would be to assess the current changing nature of accounting education and evolving aspects of accountability for graduate outcomes and attributes in South Africa. This is especially relevant in light of the current accounting malpractices taking place in South Africa. Another practical implication would be to raise the question of whether the inputs of accounting students should be solicited during the process of drafting solutions to challenges facing the accounting education and profession in South Africa.
9. Conclusion and recommendations
Given the declining enrolments in accounting programmes, the low throughput of accounting graduates, and the increasing demand for qualified accounting graduates in the workforce, it is vital to investigate perceived challenges faced by South African accounting students in their career paths at the university. This study draws on a rich body of existing literature to cultivate research which was tested using data from a survey of 125 accounting students in two public universities in South Africa. The results show that there are six key challenges faced by accounting students at university who want to pursue an accounting career. Critical challenges include “Amount of academic coursework load”; “Poor time-management and inadequate revision”; and “Difficulties in mastering teaching methods”. In this regard, this paper aids in understanding the factors affecting student achievement in the South African context and contributes to the scholarship of teaching of accounting, which is a very important issue in South Africa, but also worldwide.
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