Articles by Keyword: Chartered Accountant

Search results for Chartered Accountant

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  1. Management accounting and financial management knowledge requirements for South African entry-level trainee accountants

    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
    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...
  2. Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants

    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
    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...
  3. Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

    Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    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...
  4. Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers

    Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    In 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...
  5. Accounting academics’ multiple challenges: Issues-driven learning offers a way forward

    Accounting academics’ multiple challenges: Issues-driven learning offers a way forward

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    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...
  6. A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success

    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
    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...
  7. The relationship between devoted study time and auditing learning approaches followed by prospective chartered accountants in South Africa

    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
    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...
  8. Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities

    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
    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...
  9. Prospects for the advancement of Women Chartered Accountants in Public Accounting firms in South Africa

    Prospects for the advancement of Women Chartered Accountants in Public Accounting firms in South Africa

    Item type: Journal Article • Journal: De Ratione
    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...
  10. Determinants of student performance in an accounting degree programme

    Determinants of student performance in an accounting degree programme

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The 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...