The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited
- Kapulwa, Aina Tulipunye Ndahekelekwa
- Authors: Kapulwa, Aina Tulipunye Ndahekelekwa
- Date: 2017
- Subjects: Managerial accounting -- Namibia Cost accounting -- Namibia , Breweries -- Namibia -- Finance Namibia Breweries Limited -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/17777 , vital:28453
- Description: Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
- Full Text:
- Date Issued: 2017
- Authors: Kapulwa, Aina Tulipunye Ndahekelekwa
- Date: 2017
- Subjects: Managerial accounting -- Namibia Cost accounting -- Namibia , Breweries -- Namibia -- Finance Namibia Breweries Limited -- Finance
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/17777 , vital:28453
- Description: Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
- Full Text:
- Date Issued: 2017
An investigation into factors that influence the results of Accounting (Education) 1 at the Technikon Free State
- Authors: Selesho, Jacob Mohlouwa
- Date: 2007
- Subjects: Education, Higher
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10785 , http://hdl.handle.net/10948/133 , Education, Higher
- Description: Introduction : South Africa is currently engaged in wide-ranging consultations to formulate a new policy on education in line with the major structural changes currently taking place at the national level. The process has focused mainly on the previous government’s discriminatory policies, which were a cornerstone of apartheid. This research is not concerned so much with policy restructuring as with current pedagogical problems, which are a direct result of policy. During contact with students in different faculties at Technikon Free State over a period of nearly two to three years, made it clear that students experienced major learning problems especially in their first year. The research by Selaledi (1996: p8) seems to reflect one common origin which could be summed up as under-preparedness which, will leads to a high failure and drop-out rate among students. The higher education system is also beginning to respond to the changed social order as reflected, for example, in the changing demographic profile of students’ enrolment. However, the overall effectiveness and efficiency of the system is in doubt, as evidenced by a range of systematic problems (NPHE, 2001:p7-8). These include the overall quantity and quality of graduate research output. The contribution of the study will address aspects of the high failure rate as it has been outlined as a problem in the national plan for higher education. Large numbers of students who attend tertiary institutions are not able to deliver the academic standard of work expected from them. This often results in high failure in other subjects (Esterhuizen, 1995:p15). Technikon Free State declared certain subjects at risk and Accounting Education was included in the list. The high failure rate at tertiary institutions could be ascribed to the difference between the expectations of the lecturers and those of the students (NPHE, 2001:p7-9). Learners who take Accounting at high school spend five years doing the subject. This should give learners a solid grounding for future advanced studies in Accounting. However, according to Fridman (1987:p7-8) this, is not the case, as high school Accounting does not influence the result of first year Accounting. This study proposes to investigate the factors that influence the results of Accounting Education I at Technikon Free State. The study will also determine whether Grade 12 Accounting plays an important role in Accounting Education I results. The research findings may contribute towards a better understanding of the factors that influence academic performance in this field.
- Full Text:
- Date Issued: 2007
- Authors: Selesho, Jacob Mohlouwa
- Date: 2007
- Subjects: Education, Higher
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:10785 , http://hdl.handle.net/10948/133 , Education, Higher
- Description: Introduction : South Africa is currently engaged in wide-ranging consultations to formulate a new policy on education in line with the major structural changes currently taking place at the national level. The process has focused mainly on the previous government’s discriminatory policies, which were a cornerstone of apartheid. This research is not concerned so much with policy restructuring as with current pedagogical problems, which are a direct result of policy. During contact with students in different faculties at Technikon Free State over a period of nearly two to three years, made it clear that students experienced major learning problems especially in their first year. The research by Selaledi (1996: p8) seems to reflect one common origin which could be summed up as under-preparedness which, will leads to a high failure and drop-out rate among students. The higher education system is also beginning to respond to the changed social order as reflected, for example, in the changing demographic profile of students’ enrolment. However, the overall effectiveness and efficiency of the system is in doubt, as evidenced by a range of systematic problems (NPHE, 2001:p7-8). These include the overall quantity and quality of graduate research output. The contribution of the study will address aspects of the high failure rate as it has been outlined as a problem in the national plan for higher education. Large numbers of students who attend tertiary institutions are not able to deliver the academic standard of work expected from them. This often results in high failure in other subjects (Esterhuizen, 1995:p15). Technikon Free State declared certain subjects at risk and Accounting Education was included in the list. The high failure rate at tertiary institutions could be ascribed to the difference between the expectations of the lecturers and those of the students (NPHE, 2001:p7-9). Learners who take Accounting at high school spend five years doing the subject. This should give learners a solid grounding for future advanced studies in Accounting. However, according to Fridman (1987:p7-8) this, is not the case, as high school Accounting does not influence the result of first year Accounting. This study proposes to investigate the factors that influence the results of Accounting Education I at Technikon Free State. The study will also determine whether Grade 12 Accounting plays an important role in Accounting Education I results. The research findings may contribute towards a better understanding of the factors that influence academic performance in this field.
- Full Text:
- Date Issued: 2007
Challenges facing the teaching and learning of accounting in Secondary Schools of the Mthatha Education District
- Authors: Susani, Mongezi
- Date: 2016
- Subjects: Teaching and learning -- Accounting Secondary education -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Ed
- Identifier: http://hdl.handle.net/11260/494 , vital:27278
- Description: The purpose of this study was to examine the challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district. There are 69 secondary schools that offer Accounting in the Mthatha education district. In order to attain the objectives and fulfil the aim of the study, the researcher used the qualitative research approach, both in collecting and analysing the data. The case study design was used to describe and access the phenomenon of challenges facing the teaching and learning of Accounting in the Mthatha education district. Convenience sampling method was used to select twelve Accounting teachers from six different secondary schools in the Mthatha education district. Face-to-face in-depth interviews and non-participant observation were used to collect the data. Themes were drawn from the responses of the participants and these were analysed. The study revealed the following factors as challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district: Teachers had professional qualifications in teaching, but fewer of them had Accounting as subject of their specialisation. Frequency of workshops was identified as a challenge by interviewed teachers. The study revealed that teachers are unfamiliar with the content to teach, and as a result, they are unable to develop the learner guides. The study found that teachers are using insufficient LTSM to teach Accounting. Instructional strategies used by teachers for teaching and learning of Accounting affected the process of teaching and learning of this subject. Redeployment is a challenge that affects the capacity of schools in the teaching and learning of Accounting. The study also revealed that there is a lack of parental involvement and support in the education of their children, which negatively affects the teaching and learning of Accounting. Limited commitment from teachers and learners was also revealed as one of the challenges in teaching and learning Accounting. The researcher made recommendations towards mitigating the effects of the challenges in teaching and learning of Accounting.
- Full Text:
- Date Issued: 2016
- Authors: Susani, Mongezi
- Date: 2016
- Subjects: Teaching and learning -- Accounting Secondary education -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Ed
- Identifier: http://hdl.handle.net/11260/494 , vital:27278
- Description: The purpose of this study was to examine the challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district. There are 69 secondary schools that offer Accounting in the Mthatha education district. In order to attain the objectives and fulfil the aim of the study, the researcher used the qualitative research approach, both in collecting and analysing the data. The case study design was used to describe and access the phenomenon of challenges facing the teaching and learning of Accounting in the Mthatha education district. Convenience sampling method was used to select twelve Accounting teachers from six different secondary schools in the Mthatha education district. Face-to-face in-depth interviews and non-participant observation were used to collect the data. Themes were drawn from the responses of the participants and these were analysed. The study revealed the following factors as challenges facing the teaching and learning of Accounting in secondary schools of the Mthatha education district: Teachers had professional qualifications in teaching, but fewer of them had Accounting as subject of their specialisation. Frequency of workshops was identified as a challenge by interviewed teachers. The study revealed that teachers are unfamiliar with the content to teach, and as a result, they are unable to develop the learner guides. The study found that teachers are using insufficient LTSM to teach Accounting. Instructional strategies used by teachers for teaching and learning of Accounting affected the process of teaching and learning of this subject. Redeployment is a challenge that affects the capacity of schools in the teaching and learning of Accounting. The study also revealed that there is a lack of parental involvement and support in the education of their children, which negatively affects the teaching and learning of Accounting. Limited commitment from teachers and learners was also revealed as one of the challenges in teaching and learning Accounting. The researcher made recommendations towards mitigating the effects of the challenges in teaching and learning of Accounting.
- Full Text:
- Date Issued: 2016
A qualitative analysis of the cost and management accounting curricula at higher education institutions in South Africa
- Authors: Roodt, Luan
- Date: 2009
- Subjects: Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8973 , http://hdl.handle.net/10948/1202 , Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Description: The democracy in South Africa brought about many changes and new challenges. One such challenge was to transform the Higher Education institutes in South Africa. The National Commission on Higher Education (NCHE) resulted in the proposed National Plan for Higher Education in 2001. This referred to the restructuring of Higher Educational Institutes in South Africa. The National Plan for Higher Education listed priorities within section 6, which deals with the restructuring process. Some of these priorities referred to the reduction of duplications and overlaps in the programmes offered. Prior to 2005, Technikons offered the course National Diploma: Cost and Management Accounting over three years. Former Technikons developed their curricula for Cost and Management Accounting to utilise career orientated training in order to provide students with the necessary knowledge and skills for careers in financial and cost and management accounting as was applied in commerce and industry. Before the transformation and restructuring of the South African higher education institutions, Technikons in South Africa was part of a National system where a National curriculum was developed and implemented by all Technikons in South Africa. Curriculum development took place on a national level. Therefore, the programmes offered at these former Technikons were similar. Some of the former Technikons still offer the National Diploma in Cost and Management Accounting but in a different format. Students registering for this programme, register for a National Higher Certificate (NHC) in Accountancy. The duration of this NHC is two years where after students can complete a third year to graduate with a National Diploma in Cost and Management Accounting. The NHC in Accountancy was also developed on a national level and the curricula are similar at the higher education institutions offering it in South Africa. Since the merger of higher education institutions in South Africa, the responsibility to develop new programmes shifted from a national level to an institutional level. The newly merged institutions carry the responsibility to develop new programmes which suites the specific institution and serves the need of the specific communities. The iv primary objective of this study is to analyse the Cost and Management Accounting curricula in South Africa with the intention to propose a new curriculum for this diploma. To suggest a proposed curriculum, the old curricula of the various South African institutions were considered using qualitative research methods. The four South African institutions and the two Australian institutions were analysed and a balanced curriculum proposed out of this information. The proposed curriculum for the diploma in accounting, combined subjects that have been offered previously and subjects that could further expand graduate employability. Five companies were selected to evaluate the proposed curriculum. After considering the views of all the interviewed employers, a final curriculum was suggested for the Diploma in Accounting. As a result of this study it was clear that in-service training should be added to the Diploma in Accounting. Eighty percent of the interviewed potential employers suggested that practical experience in third year studies would significantly enhance student employability. Cost and Management Accounting has long been used by accountants to help managers understand the different costs of running a business. It is important for managers to identify certain areas of the business process where costs can be cut and the profitability increased. From this study it is clear that the proposed curriculum is acceptable to employers as they found that students will benefit from it.
- Full Text:
- Date Issued: 2009
- Authors: Roodt, Luan
- Date: 2009
- Subjects: Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8973 , http://hdl.handle.net/10948/1202 , Cost accounting -- South Africa , Managerial accounting -- South Africa , Education, Higher -- Curricula -- South Africa , Curriculum planning -- South Africa
- Description: The democracy in South Africa brought about many changes and new challenges. One such challenge was to transform the Higher Education institutes in South Africa. The National Commission on Higher Education (NCHE) resulted in the proposed National Plan for Higher Education in 2001. This referred to the restructuring of Higher Educational Institutes in South Africa. The National Plan for Higher Education listed priorities within section 6, which deals with the restructuring process. Some of these priorities referred to the reduction of duplications and overlaps in the programmes offered. Prior to 2005, Technikons offered the course National Diploma: Cost and Management Accounting over three years. Former Technikons developed their curricula for Cost and Management Accounting to utilise career orientated training in order to provide students with the necessary knowledge and skills for careers in financial and cost and management accounting as was applied in commerce and industry. Before the transformation and restructuring of the South African higher education institutions, Technikons in South Africa was part of a National system where a National curriculum was developed and implemented by all Technikons in South Africa. Curriculum development took place on a national level. Therefore, the programmes offered at these former Technikons were similar. Some of the former Technikons still offer the National Diploma in Cost and Management Accounting but in a different format. Students registering for this programme, register for a National Higher Certificate (NHC) in Accountancy. The duration of this NHC is two years where after students can complete a third year to graduate with a National Diploma in Cost and Management Accounting. The NHC in Accountancy was also developed on a national level and the curricula are similar at the higher education institutions offering it in South Africa. Since the merger of higher education institutions in South Africa, the responsibility to develop new programmes shifted from a national level to an institutional level. The newly merged institutions carry the responsibility to develop new programmes which suites the specific institution and serves the need of the specific communities. The iv primary objective of this study is to analyse the Cost and Management Accounting curricula in South Africa with the intention to propose a new curriculum for this diploma. To suggest a proposed curriculum, the old curricula of the various South African institutions were considered using qualitative research methods. The four South African institutions and the two Australian institutions were analysed and a balanced curriculum proposed out of this information. The proposed curriculum for the diploma in accounting, combined subjects that have been offered previously and subjects that could further expand graduate employability. Five companies were selected to evaluate the proposed curriculum. After considering the views of all the interviewed employers, a final curriculum was suggested for the Diploma in Accounting. As a result of this study it was clear that in-service training should be added to the Diploma in Accounting. Eighty percent of the interviewed potential employers suggested that practical experience in third year studies would significantly enhance student employability. Cost and Management Accounting has long been used by accountants to help managers understand the different costs of running a business. It is important for managers to identify certain areas of the business process where costs can be cut and the profitability increased. From this study it is clear that the proposed curriculum is acceptable to employers as they found that students will benefit from it.
- Full Text:
- Date Issued: 2009
The relationship between accounting choices and share prices : a study of South African listed companies
- Authors: Bunting, Mark
- Date: 2009
- Subjects: Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:989 , http://hdl.handle.net/10962/d1002724 , Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Description: It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.
- Full Text:
- Date Issued: 2009
- Authors: Bunting, Mark
- Date: 2009
- Subjects: Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:989 , http://hdl.handle.net/10962/d1002724 , Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Description: It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.
- Full Text:
- Date Issued: 2009
The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities
- Authors: Rowlands, Jeffrey Everard
- Date: 1989
- Subjects: Accounting -- Study and teaching (Higher) , Accounting -- Study and teaching (Secondary)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:873 , http://hdl.handle.net/10962/d1001605
- Description: This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
- Full Text:
- Date Issued: 1989
- Authors: Rowlands, Jeffrey Everard
- Date: 1989
- Subjects: Accounting -- Study and teaching (Higher) , Accounting -- Study and teaching (Secondary)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:873 , http://hdl.handle.net/10962/d1001605
- Description: This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.
- Full Text:
- Date Issued: 1989
Accounting student's success factors: an exploratory investigation
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2134 , vital:20258
- Description: This presentation is aimed at identifying possible success factors leading to the success of students studying accounting, as well as to hightlight some of the problems they may face.
- Full Text:
- Date Issued: 2014
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2134 , vital:20258
- Description: This presentation is aimed at identifying possible success factors leading to the success of students studying accounting, as well as to hightlight some of the problems they may face.
- Full Text:
- Date Issued: 2014
Exploring the early identification of first year accounting at-risk students
- Authors: De Villiers, Lorelle
- Date: 2017
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Accounting -- South Africa -- Students Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/14895 , vital:27897
- Description: It is well documented that tertiary institutions in South Africa are reporting high failure rates in accounting courses; several calls have been made to address this in recent years. Various reasons are given for this high failure rate, such as an increase in student numbers and diversity, a mismatch between programmes and students, unequal schooling and inequity of access to tertiary institutions, an increase in the number of underprepared students for tertiary education, and difficulties with language. As a result, there is a growing interest in the factors predicting academic performance, and several studies on predicting academic performance have been undertaken both internationally and in South Africa. Scholars have specifically identified several factors that influence failure in accounting in the first year of tertiary education and in first year accounting in particular. However, the focus of the current study was on several biographical and educational factors only, factors that have commonly been found to influence student performance in their first year, namely: Gender, Age, Ethnicity, Home language, School category, School language, Nationality, Degree programme, Repeating (the accounting module), Admission Point Score (APS), Matric LAMN (combined score for Matric language, accounting, mathematics and numeracy), whether the student studied Accounting in Matric, and Matric year. The primary objective of this study was to develop a predictive model based on biographical and educational secondary data for identifying students at risk in first year accounting at Nelson Mandela Metropolitan University (NMMU). A quantitative research design was adopted and a non-experimental, descriptive study of a cross-sectional and deductive nature was undertaken. The non-probability sampling technique of criterion sampling was used and the sample consisted of all students enrolled for the R101, RNC101, R102, RG102 and RNC102 first year accounting modules in the Department of Accounting Sciences at NMMU. Historical data, both biographical and educational, was collected on which to undertake the data analysis. The data was analysed by means of descriptive statistics and logistic regression analyses. A separate logistic regression analysis was undertaken for each module group because of the diversity of curriculum content and participants of each module group. The findings show that as a whole, the levels of model accuracy in predicting the at-risk and not-at-risk categories were high. The R101 model showed the highest overall prediction success rate with 80.10 per cent of students being accurately classified into either the at-risk or not-at-risk category. The RG102 model showed the lowest overall prediction success rate of 73.91 per cent. The predictor variables of Matric accounting and Home language were identified as the most significant factors in predicting at-risk first year accounting students because they predicted at-risk students in three of the five logistic regression models, while School language, APS, Matric LAMN, Gender and Age were significant in predicting at-risk students in two of the five logistic regression models. The findings of the current study are interesting in highlighting that Matric accounting is not a predictor for students who intend majoring in accounting. They also highlight that for students who intend majoring in accounting in order to become CAs, English language proficiency is an important predictor for at-risk students. For students who intend majoring in accounting and becoming a CA, the findings show that African-home-language students are the most likely to be at risk in the first semester of first year accounting, while Afrikaans-home-language students are the least likely to be at risk in first year accounting. Several observations and recommendations are made and those that are of particular importance to the R101 module relate to Matric accounting, language, APS and Matric LAMN, as well as Gender and Age. For the R102 module, it is those relating to language and Matric LAMN, and for the RG102 module, it is those relating to APS. For the RNC101 module, the observations and recommendations that are of particular importance are those relating to Matric accounting and language as well as Gender and Age, while for the RNC102 module, it is those relating to Matric accounting. The ability to identify at-risk students in first year accounting is of great value to universities across South Africa at institutional, faculty and programme level. The predictive model developed assists in identifying at-risk students timeously, and early identification allows for targeted interventions and support, which could assist these students in overcoming their challenges and ultimately improving pass rates.
- Full Text:
- Date Issued: 2017
- Authors: De Villiers, Lorelle
- Date: 2017
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Accounting -- South Africa -- Students Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/14895 , vital:27897
- Description: It is well documented that tertiary institutions in South Africa are reporting high failure rates in accounting courses; several calls have been made to address this in recent years. Various reasons are given for this high failure rate, such as an increase in student numbers and diversity, a mismatch between programmes and students, unequal schooling and inequity of access to tertiary institutions, an increase in the number of underprepared students for tertiary education, and difficulties with language. As a result, there is a growing interest in the factors predicting academic performance, and several studies on predicting academic performance have been undertaken both internationally and in South Africa. Scholars have specifically identified several factors that influence failure in accounting in the first year of tertiary education and in first year accounting in particular. However, the focus of the current study was on several biographical and educational factors only, factors that have commonly been found to influence student performance in their first year, namely: Gender, Age, Ethnicity, Home language, School category, School language, Nationality, Degree programme, Repeating (the accounting module), Admission Point Score (APS), Matric LAMN (combined score for Matric language, accounting, mathematics and numeracy), whether the student studied Accounting in Matric, and Matric year. The primary objective of this study was to develop a predictive model based on biographical and educational secondary data for identifying students at risk in first year accounting at Nelson Mandela Metropolitan University (NMMU). A quantitative research design was adopted and a non-experimental, descriptive study of a cross-sectional and deductive nature was undertaken. The non-probability sampling technique of criterion sampling was used and the sample consisted of all students enrolled for the R101, RNC101, R102, RG102 and RNC102 first year accounting modules in the Department of Accounting Sciences at NMMU. Historical data, both biographical and educational, was collected on which to undertake the data analysis. The data was analysed by means of descriptive statistics and logistic regression analyses. A separate logistic regression analysis was undertaken for each module group because of the diversity of curriculum content and participants of each module group. The findings show that as a whole, the levels of model accuracy in predicting the at-risk and not-at-risk categories were high. The R101 model showed the highest overall prediction success rate with 80.10 per cent of students being accurately classified into either the at-risk or not-at-risk category. The RG102 model showed the lowest overall prediction success rate of 73.91 per cent. The predictor variables of Matric accounting and Home language were identified as the most significant factors in predicting at-risk first year accounting students because they predicted at-risk students in three of the five logistic regression models, while School language, APS, Matric LAMN, Gender and Age were significant in predicting at-risk students in two of the five logistic regression models. The findings of the current study are interesting in highlighting that Matric accounting is not a predictor for students who intend majoring in accounting. They also highlight that for students who intend majoring in accounting in order to become CAs, English language proficiency is an important predictor for at-risk students. For students who intend majoring in accounting and becoming a CA, the findings show that African-home-language students are the most likely to be at risk in the first semester of first year accounting, while Afrikaans-home-language students are the least likely to be at risk in first year accounting. Several observations and recommendations are made and those that are of particular importance to the R101 module relate to Matric accounting, language, APS and Matric LAMN, as well as Gender and Age. For the R102 module, it is those relating to language and Matric LAMN, and for the RG102 module, it is those relating to APS. For the RNC101 module, the observations and recommendations that are of particular importance are those relating to Matric accounting and language as well as Gender and Age, while for the RNC102 module, it is those relating to Matric accounting. The ability to identify at-risk students in first year accounting is of great value to universities across South Africa at institutional, faculty and programme level. The predictive model developed assists in identifying at-risk students timeously, and early identification allows for targeted interventions and support, which could assist these students in overcoming their challenges and ultimately improving pass rates.
- Full Text:
- Date Issued: 2017
Accounting education : is the house in order? : inaugural lecture delivered at Rhodes University
- Authors: Rowlands, Jeffrey E.
- Date: 1991
- Subjects: Accounting -- Study and teaching -- South Africa
- Language: English
- Type: Text
- Identifier: vital:662 , http://hdl.handle.net/10962/d1020731 , ISBN 0868102261
- Description: Inaugural lecture delivered at Rhodes University , Rhodes University Libraries (Digitisation)
- Full Text:
- Date Issued: 1991
- Authors: Rowlands, Jeffrey E.
- Date: 1991
- Subjects: Accounting -- Study and teaching -- South Africa
- Language: English
- Type: Text
- Identifier: vital:662 , http://hdl.handle.net/10962/d1020731 , ISBN 0868102261
- Description: Inaugural lecture delivered at Rhodes University , Rhodes University Libraries (Digitisation)
- Full Text:
- Date Issued: 1991
Corporate financial reporting: history, development and future directions
- Prinsloo, K S (Keith Stephen)
- Authors: Prinsloo, K S (Keith Stephen)
- Date: 1983
- Subjects: Corporations -- Finance , Financial statements , Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:902 , http://hdl.handle.net/10962/d1007055 , Corporations -- Finance , Financial statements , Accounting
- Description: KMBT_363 , Adobe Acrobat 9.53 Paper Capture Plug-in
- Full Text:
- Date Issued: 1983
- Authors: Prinsloo, K S (Keith Stephen)
- Date: 1983
- Subjects: Corporations -- Finance , Financial statements , Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:902 , http://hdl.handle.net/10962/d1007055 , Corporations -- Finance , Financial statements , Accounting
- Description: KMBT_363 , Adobe Acrobat 9.53 Paper Capture Plug-in
- Full Text:
- Date Issued: 1983
Financial Accounting 1 - Introduction to Accounting: AFA 111 & 111E
- Authors: Harbottle, D O , Boggis, K R
- Date: 2010-07
- Subjects: Accounting
- Language: English
- Type: Examination paper
- Identifier: vital:17414 , http://hdl.handle.net/10353/d1009780
- Description: Financial Accounting 1 - Introduction to Accounting: AFA 111 & 111E, supplementary examination July/August 2010.
- Full Text: false
- Date Issued: 2010-07
- Authors: Harbottle, D O , Boggis, K R
- Date: 2010-07
- Subjects: Accounting
- Language: English
- Type: Examination paper
- Identifier: vital:17414 , http://hdl.handle.net/10353/d1009780
- Description: Financial Accounting 1 - Introduction to Accounting: AFA 111 & 111E, supplementary examination July/August 2010.
- Full Text: false
- Date Issued: 2010-07
The extent to which selected management accounting techniques are practised by SMEs in Nelson Mandela Bay
- Authors: Korkie, Waven Merchan
- Date: 2014
- Subjects: Managerial accounting Small business -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/45792 , vital:38990
- Description: The aim of this study is to investigate the extent to which selected management accounting techniques are practised by small-medium enterprises (SMEs) in Nelson Mandela Bay. Management accounting techniques can be described as the information and methods management use for decision-making in order to operate the business more effectively. Management accounting research has focused on large companies over the years. Limited research exists with regards to the practises of management accounting techniques within SMEs and the extent to which it is used. It is widely accepted that SMEs are an important part of most economies and contribute significantly in economic terms. This study outlines the selected management accounting techniques, and highlights the importance of management accounting within SMEs. This study appropriately considered a quantitative method, by using a self-administered questionnaire for the primary objective of the study. The designated population, who was surveyed, included the financial manager, management accountant or skilled accounting staff members within SMEs. Purposive sampling was considered, which consisted of the database of Nelson Mandela Bay Chamber of Commerce, Business Partners and Transnet, all of which work closely with SMEs in Nelson Mandela Bay. The study obtained 53 responses from 126 SMEs targeted. However, only 50 responses were usable. The main findings of the study reveal that SMEs are neutral with regards to the usage of the selected management accounting techniques, which means that to some extent the selected management accounting techniques are used, and to another extent it is not used. Conclusions with regard to the extent to which SMEs use the selected management accounting techniques, cannot be generalised, and further research is recommended. However, this research can be used as a basis for future research.
- Full Text:
- Date Issued: 2014
- Authors: Korkie, Waven Merchan
- Date: 2014
- Subjects: Managerial accounting Small business -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/45792 , vital:38990
- Description: The aim of this study is to investigate the extent to which selected management accounting techniques are practised by small-medium enterprises (SMEs) in Nelson Mandela Bay. Management accounting techniques can be described as the information and methods management use for decision-making in order to operate the business more effectively. Management accounting research has focused on large companies over the years. Limited research exists with regards to the practises of management accounting techniques within SMEs and the extent to which it is used. It is widely accepted that SMEs are an important part of most economies and contribute significantly in economic terms. This study outlines the selected management accounting techniques, and highlights the importance of management accounting within SMEs. This study appropriately considered a quantitative method, by using a self-administered questionnaire for the primary objective of the study. The designated population, who was surveyed, included the financial manager, management accountant or skilled accounting staff members within SMEs. Purposive sampling was considered, which consisted of the database of Nelson Mandela Bay Chamber of Commerce, Business Partners and Transnet, all of which work closely with SMEs in Nelson Mandela Bay. The study obtained 53 responses from 126 SMEs targeted. However, only 50 responses were usable. The main findings of the study reveal that SMEs are neutral with regards to the usage of the selected management accounting techniques, which means that to some extent the selected management accounting techniques are used, and to another extent it is not used. Conclusions with regard to the extent to which SMEs use the selected management accounting techniques, cannot be generalised, and further research is recommended. However, this research can be used as a basis for future research.
- Full Text:
- Date Issued: 2014
Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
- Authors: Kangala, Hendrina
- Date: 2016
- Subjects: Managerial accounting -- Namibia , Managerial accounting -- South Africa -- Eastern Cape , Manufacturing industries -- Accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: http://hdl.handle.net/10948/8318 , vital:26324
- Description: Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.
- Full Text:
- Date Issued: 2016
Accounting: AFA 112
- Authors: Nobuya, X , Mnconywa, N
- Date: 2011-07
- Subjects: Accounting
- Language: English
- Type: Examination paper
- Identifier: vital:17415 , http://hdl.handle.net/10353/d1009781
- Description: Accounting: AFA 112, examination July 2011.
- Full Text: false
- Date Issued: 2011-07
- Authors: Nobuya, X , Mnconywa, N
- Date: 2011-07
- Subjects: Accounting
- Language: English
- Type: Examination paper
- Identifier: vital:17415 , http://hdl.handle.net/10353/d1009781
- Description: Accounting: AFA 112, examination July 2011.
- Full Text: false
- Date Issued: 2011-07
An investigation into user interface factors impacting on user experience: Pastel accounting case study
- Authors: Mashapa, Job
- Date: 2009
- Subjects: User interfaces (Computer systems) -- South Africa , Accounting -- Data processing , Accounting -- Computer programs , Small business -- South Africa -- Computer network resources
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9762 , http://hdl.handle.net/10948/1184 , User interfaces (Computer systems) -- South Africa , Accounting -- Data processing , Accounting -- Computer programs , Small business -- South Africa -- Computer network resources
- Description: The purpose of this research is to propose metrics to evaluate the user interface factors that impact on the user experience of Software Accounting Applications (SAAs) used to support the accounting business activities in Small Medium and Micro Enterprises (SMMEs) operating in developing countries. The research commences by outlining the conceptual background that introduces the study. In the introductory chapter, the problems together with the objectives that motivate the significance of the study are presented. In the same chapter, the overall research focus and how each of the research questions are treated to accomplish the intended goals are defined. In Chapter 2, the typical accounting business activities for SMMEs operating in developing countries are investigated. Findings from the preliminary survey revealed that Pastel accounting is the commonly used SMME accounting application used in developing countries. Inventory management, cash book processing, preparation of financial statements, customer and supplier documents processing are revealed as the most prevalent SMME accounting activities. This chapter highlights the problems that inhibit the implementation and the delivery of full benefits of using these SAAs. After indentifying the SAA problems, user experience aspects of the SAA are addressed in Chapter 3. User experience (UX) is defined and existing UX evaluation criteria are discussed. The findings form the basis for choosing the applicable criteria for evaluating the User Interface (UI) factors impacting on the UX of Pastel accounting. The proposed user experience evaluation metrics are described in Chapter 4. A discussion on how the metrics are implemented and what UI aspect they measure is presented. The research design and methodology followed is discussed in Chapter 5. The chapter outlines the possible research philosophy, strategy, methods and data collecting methods. A choice is made about the appropriate approach to answer the stated research questions to satisfy the intended overall research objective. A phenomenologist, qualitative inductive approach is adopted in the study. A contextual inquiry case-study strategy is chosen as applicable to this research. Data is collected using expert reviews, user observation and subjective questionnaires. After the choice of the research techniques, the case study results are presented and analysed in Chapter 6. It is found that Pastel UI is attractive and the users are happy with the visual design of the application. The major factors that impact on Pastel accounting are its lack of 4 feedback and its complexity which makes it difficult for first time users to use the application and the paucity of the help function. After the observed findings, the conclusions and recommendations of the research are presented in Chapter 7. It has been concluded that Pastel accounting UI fails to captivate a positive user experience for first-time users; the users do not find the expected help from the Help function and are often left wondering about the status of the system and the outcome of their actions on a task. Recommendations on how designers would make Pastel user interface more helpful, easy to use, and provide adequate feedback are presented in Chapter 7.
- Full Text:
- Date Issued: 2009
- Authors: Mashapa, Job
- Date: 2009
- Subjects: User interfaces (Computer systems) -- South Africa , Accounting -- Data processing , Accounting -- Computer programs , Small business -- South Africa -- Computer network resources
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9762 , http://hdl.handle.net/10948/1184 , User interfaces (Computer systems) -- South Africa , Accounting -- Data processing , Accounting -- Computer programs , Small business -- South Africa -- Computer network resources
- Description: The purpose of this research is to propose metrics to evaluate the user interface factors that impact on the user experience of Software Accounting Applications (SAAs) used to support the accounting business activities in Small Medium and Micro Enterprises (SMMEs) operating in developing countries. The research commences by outlining the conceptual background that introduces the study. In the introductory chapter, the problems together with the objectives that motivate the significance of the study are presented. In the same chapter, the overall research focus and how each of the research questions are treated to accomplish the intended goals are defined. In Chapter 2, the typical accounting business activities for SMMEs operating in developing countries are investigated. Findings from the preliminary survey revealed that Pastel accounting is the commonly used SMME accounting application used in developing countries. Inventory management, cash book processing, preparation of financial statements, customer and supplier documents processing are revealed as the most prevalent SMME accounting activities. This chapter highlights the problems that inhibit the implementation and the delivery of full benefits of using these SAAs. After indentifying the SAA problems, user experience aspects of the SAA are addressed in Chapter 3. User experience (UX) is defined and existing UX evaluation criteria are discussed. The findings form the basis for choosing the applicable criteria for evaluating the User Interface (UI) factors impacting on the UX of Pastel accounting. The proposed user experience evaluation metrics are described in Chapter 4. A discussion on how the metrics are implemented and what UI aspect they measure is presented. The research design and methodology followed is discussed in Chapter 5. The chapter outlines the possible research philosophy, strategy, methods and data collecting methods. A choice is made about the appropriate approach to answer the stated research questions to satisfy the intended overall research objective. A phenomenologist, qualitative inductive approach is adopted in the study. A contextual inquiry case-study strategy is chosen as applicable to this research. Data is collected using expert reviews, user observation and subjective questionnaires. After the choice of the research techniques, the case study results are presented and analysed in Chapter 6. It is found that Pastel UI is attractive and the users are happy with the visual design of the application. The major factors that impact on Pastel accounting are its lack of 4 feedback and its complexity which makes it difficult for first time users to use the application and the paucity of the help function. After the observed findings, the conclusions and recommendations of the research are presented in Chapter 7. It has been concluded that Pastel accounting UI fails to captivate a positive user experience for first-time users; the users do not find the expected help from the Help function and are often left wondering about the status of the system and the outcome of their actions on a task. Recommendations on how designers would make Pastel user interface more helpful, easy to use, and provide adequate feedback are presented in Chapter 7.
- Full Text:
- Date Issued: 2009
Some contemporary issues affecting the South African auditor : inaugural address delivered at Rhodes University
- Authors: Black, J K
- Date: 1979
- Subjects: Auditors -- South Africa , Auditors
- Language: English
- Type: Text
- Identifier: vital:600 , http://hdl.handle.net/10962/d1020669 , ISBN 0868100080
- Description: Inaugural address delivered at Rhodes University. , Rhodes University Libraries (Digitisation)
- Full Text:
- Date Issued: 1979
- Authors: Black, J K
- Date: 1979
- Subjects: Auditors -- South Africa , Auditors
- Language: English
- Type: Text
- Identifier: vital:600 , http://hdl.handle.net/10962/d1020669 , ISBN 0868100080
- Description: Inaugural address delivered at Rhodes University. , Rhodes University Libraries (Digitisation)
- Full Text:
- Date Issued: 1979
An integrated training and client service guidance framework for professional Accountants of SMES
- Authors: Beck, Tracy Geraldine
- Date: 2022-12
- Subjects: Training , Accountants -- Professional ethics
- Language: English
- Type: Doctoral's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59467 , vital:62120
- Description: Small and medium-sized accounting practices (SMPs) are vital to the accounting profession and represent most accounting practices globally. It is commonly assumed that SMPs employ the majority of professional accountants within the accounting field whose clients are typically small and medium-sized business entities (SMEs). SMEs account for most of the businesses around the world and play an important role in the development of economies as well as job creation. In a rapidly changing business environment, SMEs require a wider range of services and support from their professional accountants, thus, the needs and expectations of SMEs are constantly changing. Given the important contribution SMEs make to economic development, job creation, growth and innovation to communities globally, the success and survival rates of these businesses are of the utmost importance. Professional accountants of SMEs need to possess the relevant knowledge, skills, competencies and practical experience to provide professional business advisory services (non-accounting services) to create more value for the SME client. Research suggests that the SMEs decision to outsource business advisory services from their professional accountants is influenced by the relationship between the professional accountant and SME including the manner in which traditional compliance accounting services are provided (client services). In response, the objective of this study was to propose a graphical and narrative integrated training and client service framework to guide SME professional accountants. The framework provides guidance in respect of the knowledge, skills, competencies and practical experience a modern-day professional accountant should obtain during the various phases of learning and training whilst pursuing a career as a professional accountant. The framework further enhances the understanding of the traditional accounting services, client services and non-accounting services SME clients desire from their professional accountants as well as the role of professional accountants in providing or obtaining such services to ensure that the expectations of the client are met and, more importantly, contribute to the success of the SME. ABSTRACT vi An interpretivist research paradigm and a qualitative methodological approach were deemed most suitable for the current study. The interpretivist research paradigm approach enabled the researcher to understand the phenomena being studied by sharing the participants’ experiences in their own words thereby gaining a deeper understanding of the desires, services, skills and competencies they required or provided. The research population consisted of two population groups, firstly, professional accountants, accountants or bookkeepers who were either owners or were employed at SMPs and, secondly, SME owner-managers or the persons responsible for the accounting function employed at the SME. The research instrument used to guide the key-informant interviews in this research were two semi-structured interview schedules, one for each identified population group, which were divided into sections based on the themes and sub-themes. Based on key findings, the study proposes an integrated training and client service framework to guide SME professional accountants. The framework includes seven components, namely, formal higher education accounting programmes, workplace training, professional accountant, traditional accounting and client services, trust relationships, non-accounting services as well as networks of experts and other professionals. An important recommendation of the study is that professional accountants must effectively communicate and market their services to current as well as prospective SME clients to ensure that clients are aware of the potential services which can be provided or obtained from a trusted expert. The professional accountant could thus be regarded as a one-stop professional practice. The survival of the accounting profession in a constantly changing business environment is dependent on how the profession adapts to change including technological advancements. Professional accountants need to be able to provide value-added and specialist services to their SME clients as well as enhance the current quality level of client services. , Thesis (PhD) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
- Authors: Beck, Tracy Geraldine
- Date: 2022-12
- Subjects: Training , Accountants -- Professional ethics
- Language: English
- Type: Doctoral's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59467 , vital:62120
- Description: Small and medium-sized accounting practices (SMPs) are vital to the accounting profession and represent most accounting practices globally. It is commonly assumed that SMPs employ the majority of professional accountants within the accounting field whose clients are typically small and medium-sized business entities (SMEs). SMEs account for most of the businesses around the world and play an important role in the development of economies as well as job creation. In a rapidly changing business environment, SMEs require a wider range of services and support from their professional accountants, thus, the needs and expectations of SMEs are constantly changing. Given the important contribution SMEs make to economic development, job creation, growth and innovation to communities globally, the success and survival rates of these businesses are of the utmost importance. Professional accountants of SMEs need to possess the relevant knowledge, skills, competencies and practical experience to provide professional business advisory services (non-accounting services) to create more value for the SME client. Research suggests that the SMEs decision to outsource business advisory services from their professional accountants is influenced by the relationship between the professional accountant and SME including the manner in which traditional compliance accounting services are provided (client services). In response, the objective of this study was to propose a graphical and narrative integrated training and client service framework to guide SME professional accountants. The framework provides guidance in respect of the knowledge, skills, competencies and practical experience a modern-day professional accountant should obtain during the various phases of learning and training whilst pursuing a career as a professional accountant. The framework further enhances the understanding of the traditional accounting services, client services and non-accounting services SME clients desire from their professional accountants as well as the role of professional accountants in providing or obtaining such services to ensure that the expectations of the client are met and, more importantly, contribute to the success of the SME. ABSTRACT vi An interpretivist research paradigm and a qualitative methodological approach were deemed most suitable for the current study. The interpretivist research paradigm approach enabled the researcher to understand the phenomena being studied by sharing the participants’ experiences in their own words thereby gaining a deeper understanding of the desires, services, skills and competencies they required or provided. The research population consisted of two population groups, firstly, professional accountants, accountants or bookkeepers who were either owners or were employed at SMPs and, secondly, SME owner-managers or the persons responsible for the accounting function employed at the SME. The research instrument used to guide the key-informant interviews in this research were two semi-structured interview schedules, one for each identified population group, which were divided into sections based on the themes and sub-themes. Based on key findings, the study proposes an integrated training and client service framework to guide SME professional accountants. The framework includes seven components, namely, formal higher education accounting programmes, workplace training, professional accountant, traditional accounting and client services, trust relationships, non-accounting services as well as networks of experts and other professionals. An important recommendation of the study is that professional accountants must effectively communicate and market their services to current as well as prospective SME clients to ensure that clients are aware of the potential services which can be provided or obtained from a trusted expert. The professional accountant could thus be regarded as a one-stop professional practice. The survival of the accounting profession in a constantly changing business environment is dependent on how the profession adapts to change including technological advancements. Professional accountants need to be able to provide value-added and specialist services to their SME clients as well as enhance the current quality level of client services. , Thesis (PhD) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
An analysis of the structure of knowledge and students' construction of knowledge in an introductory accounting course
- Authors: Myers, Lyndrianne Peta
- Date: 2014
- Subjects: Knowledge, Theory of , Learning, Psychology of , Accounting -- Study and teaching (Higher) -- South Africa -- Grahamstown
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1328 , http://hdl.handle.net/10962/d1013227
- Description: This research seeks to explain how students construct knowledge in introductory accounting. It was prompted by concerns over low pass rates for first-year Introductory Accounting students at Rhodes University and particularly low pass rates amongst novice (first-time) Accounting Students. In trying to get a better understanding of reasons behind these pass rates, this research focuses on the structure of knowledge in the discipline and what this means for how students should construct knowledge in the course. Bernstein’s Pedagogic Device and the dimensions of Semantics and Specialisation in Maton’s Legitimation Code Theory are used as theoretical and analytical frameworks to help understand the structure of knowledge in this course, how knowledge is recontextualised and finally how it is acquired by students. A group of students from the 2011 class were interviewed to gain a better understanding of how each of these students constructed knowledge during the semester. The analysis of these interviews reveals how students construct knowledge in the course and the implications this has for their success over the semester. Analysing this interview data, and comparing it with the levels of success for each student, permitted me to develop an improved understanding of how successful and unsuccessful students construct knowledge. As a teacher of Accounting, understanding and being explicit about the structure of knowledge in the discipline, and how this impacts on the construction of knowledge, will allow me to advise future students on how to most effectively construct knowledge in this course and to advise and guide colleagues on how best to present this course.
- Full Text:
- Date Issued: 2014
- Authors: Myers, Lyndrianne Peta
- Date: 2014
- Subjects: Knowledge, Theory of , Learning, Psychology of , Accounting -- Study and teaching (Higher) -- South Africa -- Grahamstown
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1328 , http://hdl.handle.net/10962/d1013227
- Description: This research seeks to explain how students construct knowledge in introductory accounting. It was prompted by concerns over low pass rates for first-year Introductory Accounting students at Rhodes University and particularly low pass rates amongst novice (first-time) Accounting Students. In trying to get a better understanding of reasons behind these pass rates, this research focuses on the structure of knowledge in the discipline and what this means for how students should construct knowledge in the course. Bernstein’s Pedagogic Device and the dimensions of Semantics and Specialisation in Maton’s Legitimation Code Theory are used as theoretical and analytical frameworks to help understand the structure of knowledge in this course, how knowledge is recontextualised and finally how it is acquired by students. A group of students from the 2011 class were interviewed to gain a better understanding of how each of these students constructed knowledge during the semester. The analysis of these interviews reveals how students construct knowledge in the course and the implications this has for their success over the semester. Analysing this interview data, and comparing it with the levels of success for each student, permitted me to develop an improved understanding of how successful and unsuccessful students construct knowledge. As a teacher of Accounting, understanding and being explicit about the structure of knowledge in the discipline, and how this impacts on the construction of knowledge, will allow me to advise future students on how to most effectively construct knowledge in this course and to advise and guide colleagues on how best to present this course.
- Full Text:
- Date Issued: 2014
Using assessment and reflexive teaching practices to inform and guide changes to the teaching and learning activities in Introductory Accounting
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
Using assessment and reflexive teaching practices to inform and guide changes to the teaching and learning activities in Introductory Accounting
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6081 , http://hdl.handle.net/10962/d1008585
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6081 , http://hdl.handle.net/10962/d1008585
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008