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Employers’ and public accountants’ attitudes towards employee reporting in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L. Stainbank --- Financial Accounting Section, School of Accounting and Finance, Republic of South AfricaEmployee reporting has evolved as a form of reporting to meet the needs of the employees for information about the enterprise for which they work. This is a particularly pertinent topic in South Africa as a result of recent pronouncements... -
Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- School of Accounting, M J C Wells --- School of Accounting,This paper reports the results of a postal survey of South African Registered Accountants’ and Auditors’ views on the suitability of selected South African Statements of Generally Accepted Accounting Practice to a range of South African entities varied by size,... -
Management accounting and financial management knowledge requirements for South African entry-level trainee accountants
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K Barac --- University of South Africa,The literature shows that the content of management accounting syllabuses does not always correspond to the subject knowledge as applied in practice. The purpose of this study is to investigate whether the perceptions of TIPP and TOPP training officers differ... -
Accounting academics’ multiple challenges: Issues-driven learning offers a way forward
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J H Hesketh --- Management Studies Education Unit,Accounting academics in South Africa are under pressure from their stakeholders, particularly the South African Institute of Chartered Accountants (SAICA) and the Department of Education (DoE), to make urgent changes. Challenges include the need for increased research output and for... -
A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E van Wyk --- Department of Accountancy,The study investigates certain factors characterising successful and unsuccessful candidates in the 2009 and 2010 SAICA Part I Qualifying Examination (QE I) with the purpose of making recommendations to candidates, educators, training centres and to SAICA. The study also aims... -
The relationship between devoted study time and auditing learning approaches followed by prospective chartered accountants in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K Barac --- Department of Auditing,Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been researched in several countries other than South Africa. The study reported in this article provided a South African perspective by investigating the auditing learning approaches of prospective... -
Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: H du Preez --- Department of Economics and Management, C S du Preez --- Department of Economics and Management,In this study taxation students’ perceptions of open-book assessment, prior to their exposure to open-book assessment in the qualifying examination of South African chartered accountants, is explored. A focus group was conducted using the Interactive Qualitative Analysis methodology. In this... -
Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B Marx --- Department of Accountancy, A van der Watt --- Department of Accountancy,Accountants and auditors are key role players in the financial world and society at large and as such can play a vital role in fostering awareness of sustainability and creating sustainable business practices. The issue of sustainability in accounting education... -
Prospects for the advancement of Women Chartered Accountants in Public Accounting firms in South Africa
Item type: Journal Article • Journal: De Ratione • Authors: E. Sadler --- University of South Africa,Female chartered accountants comprise a small minority of the accounting profession in South Africa, although dramatic increases in their numbers have occurred in recent years. The personnel partners of a selection of public accounting firms were surveyed about their employment... -
Material Irregularities and the Auditor’s Report
Item type: Journal Article • Journal: De Ratione • Authors: T.T. Dunne --- University of Cape Town, R.D. Jooste --- University of Cape Town, P.M. Smith --- Cape Credit Union League,Little research has been carried out in relation to the auditor’s duty to disclose material irregularities in his report on financial statements This article examines the statutory provision imposing this duty in the light of responses to a questionnaire sent... -
Key Information Technologies in the mid-1990s as Perceived by the Accounting Profession and Business Managers
Item type: Journal Article • Journal: De Ratione • Authors: Dan Remenyi --- University of the Witwatersrand, Frances Sutherland --- University of the Witwatersrand,As information technology is playing a bigger ro!e in all business, professional and government organisations than ever before, it has become increasingly important to be able to forecast the direction of the use of this technology. -
Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Papageorgiou --- School of Accountancy, C Callaghan --- School of Economic and Business Sciences, D Coldwell --- School of Economic and Business Sciences, T Joosub --- School of Accountancy,Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate... -
Determinants of student performance in an accounting degree programme
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Jade Jansen --- University of the Western Cape, South Africa Charl de Villiers --- Auckland University of Technology, New ZealandThe objective of this study is to identify, by way of regression analysis, the factors that have a significant relationship with student performance in accounting at the third-year level at universities. This study extends the existing literature on student performance... -
Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Alwyn Visser --- Accounting Department, South Africa Gretha Steenkamp --- Accounting Department, South AfricaIn 2011, the South African Institute of Chartered Accountants (SAICA) changed the structure of the first qualifying examination to include explicit reading time, during which candidates are given the scenario(s) of the paper without giving them the “Required” section. This... -
Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Warren Maroun --- School of Accountancy, South AfricaThis research adopts a normative approach. It builds on the academic literature which argues that the usefulness of financial reporting can be enhanced by aligning accounting for balances and transactions with an organisation’s business model, as presented in its integrated... -
Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng: Audit managers at large firms’ perceptions
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Rolien Kunz --- Department of Economic and Management Sciences, South Africa Herman de Jager --- Department of Economic and Management Sciences, South AfricaThe objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the expectation-performance gap in accounting education it was... -
Retaining newly qualified chartered accountants: A South African case study
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Nabeelah Daniels --- College of Accounting, University of Cape Town, South Africa Riyaan Davids --- College of Accounting, University of Cape Town, South AfricaRetention of employees of the millennial generation is becoming an increasing problem for employers throughout the world. It has been found in prior research that higher levels of job satisfaction by employees in organisations was a key determinant in improving... -
Professional skills development during a period of practical experience: Perceptions of accounting trainees
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Peter Lansdell --- College of Business and Economics, South Africa Ben Marx --- College of Business and Economics, South Africa Ahmed Mohammadali-Haji --- College of Business and Economics, South AfricaConstant changes in the business environment require from inter alia, Chartered Accountants in South Africa (CA(SA)s) to develop professional skills alongside technical accountancy knowledge. These skills are a crucial component of well-rounded business leaders who are able to add value... -
Developing professional competence in accounting graduates: An action research study
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Shaun Parsons --- College of Accounting, South Africa Bette Davidowitz --- Department of Chemistry, South Africa Paul Maughan --- College of Accounting, South AfricaIn 2014, the South African Institute of Chartered Accountants (SAICA) introduced the Assessment of Professional Competence (APC) as its final professional examination. The APC is an eight-hour case study assessing both the technical knowledge and pervasive skills that together represent... -
Core subjects in accounting academic programmes: Development of pervasive skills
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Monique Keevy --- School of Accounting, College of Business and Economics, South AfricaAccounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic... -
Ethical ideology and fraud rationalization among future accountants in Nigeria
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Collins Sankay Oboh --- University of Lagos, Nigeria Peter Sproat --- TaxWatch, United KingdomThis study examines the effect of ethical ideology on fraud rationalization among future accountants in Nigeria. Specifically, it investigates whether being a moral idealist or moral relativist influences the ability of future accountants to rationalize fraud. The study collected data...