Ethical sensitivity of internal audit university students
- Authors: Chauke, Deroul
- Date: 2021-04
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Ethics , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51074 , vital:43206
- Description: Ethics is an important aspect of business, particularly in the internal audit profession, and especially after the corporate scandals in the twenty-first century. Internal auditors play an important role in business and society as they hold executive directors of organisations accountable on behalf of various stakeholders and shareholders, by reviewing the effectiveness of internal control systems, risk management, and governance processes. Similar to the legal and medical professions, internal auditors are expected by the public and clients they serve, to uphold high ethical standards. The overall objective of this study is to determine whether internal audit university students possess sufficient ethical sensitivity to appropriately respond to ethical challenges they could face when they enter the internal audit profession. To achieve the objective of this study, a qualitative research approach was followed. To collect the primary data, a questionnaire containing six vignettes was administered to internal audit university students at three universities in South Africa. The qualitative data provided the researcher with rich and in-depth evidence about the ethical sensitivity of internal audit university students. The findings of this study revealed that most students have the necessary ethical sensitivity to respond to ethical challenges. The findings also revealed that taking an ethics course enhanced the students’ ethical sensitivity. It has also emerged from the findings that a few participants were not ethically sensitive as they failed to report an unethical activity. They chose instead to detach themselves from the unethical activity by maintaining their silence. This finding indicates the need to conduct further studies on the ethical sensitivity of internal audit university students using different research instruments and more universities or larger samples. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Chauke, Deroul
- Date: 2021-04
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Ethics , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51074 , vital:43206
- Description: Ethics is an important aspect of business, particularly in the internal audit profession, and especially after the corporate scandals in the twenty-first century. Internal auditors play an important role in business and society as they hold executive directors of organisations accountable on behalf of various stakeholders and shareholders, by reviewing the effectiveness of internal control systems, risk management, and governance processes. Similar to the legal and medical professions, internal auditors are expected by the public and clients they serve, to uphold high ethical standards. The overall objective of this study is to determine whether internal audit university students possess sufficient ethical sensitivity to appropriately respond to ethical challenges they could face when they enter the internal audit profession. To achieve the objective of this study, a qualitative research approach was followed. To collect the primary data, a questionnaire containing six vignettes was administered to internal audit university students at three universities in South Africa. The qualitative data provided the researcher with rich and in-depth evidence about the ethical sensitivity of internal audit university students. The findings of this study revealed that most students have the necessary ethical sensitivity to respond to ethical challenges. The findings also revealed that taking an ethics course enhanced the students’ ethical sensitivity. It has also emerged from the findings that a few participants were not ethically sensitive as they failed to report an unethical activity. They chose instead to detach themselves from the unethical activity by maintaining their silence. This finding indicates the need to conduct further studies on the ethical sensitivity of internal audit university students using different research instruments and more universities or larger samples. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
Identifying a Successful Accounting Student: Profiling of Postgraduate Accounting Students in the Eastern Cape
- Authors: Weldon, Lana Joy
- Date: 2020
- Subjects: Personality -- South Africa -- Eastern Cape , Accounting -- Study and teaching (Higher) -- South Africa
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10948/50699 , vital:42343
- Description: Throughput rates and transformation have long been considered major challenges to accounting departments in South Africa. While much research has been done on various aspects of study techniques in an attempt to assist students to succeed, little attention has been paid to profiling students to ascertain whether there are common traits in terms of personality, aptitude, values and motives, which distinguish successful students from others. This study looks at these factors and uses sub-tests of the Differential Aptitude Test (DAT), selected with reference to the South African Institute of Chartered Accountants (SAICA) Competency Framework, to determine the correlation between these aptitudes and the success of accounting students. In addition, the impact of biographical data, including gender, race and type of school attended, is considered on the success of the students and the individual sub-tests of aptitude. The study then considers the impact of various personality types, personality traits and values on the success or failure of accounting students, and finally seeks to ascertain whether there is a holistic profile of a student who has a statistically significant chance of succeeding in accounting studies. Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended. accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended.
- Full Text:
- Date Issued: 2020
- Authors: Weldon, Lana Joy
- Date: 2020
- Subjects: Personality -- South Africa -- Eastern Cape , Accounting -- Study and teaching (Higher) -- South Africa
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10948/50699 , vital:42343
- Description: Throughput rates and transformation have long been considered major challenges to accounting departments in South Africa. While much research has been done on various aspects of study techniques in an attempt to assist students to succeed, little attention has been paid to profiling students to ascertain whether there are common traits in terms of personality, aptitude, values and motives, which distinguish successful students from others. This study looks at these factors and uses sub-tests of the Differential Aptitude Test (DAT), selected with reference to the South African Institute of Chartered Accountants (SAICA) Competency Framework, to determine the correlation between these aptitudes and the success of accounting students. In addition, the impact of biographical data, including gender, race and type of school attended, is considered on the success of the students and the individual sub-tests of aptitude. The study then considers the impact of various personality types, personality traits and values on the success or failure of accounting students, and finally seeks to ascertain whether there is a holistic profile of a student who has a statistically significant chance of succeeding in accounting studies. Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended. accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended.
- Full Text:
- Date Issued: 2020
A social realist account of constraints and enablements navigated by South African students during the four year professional accounting programme at Rhodes University, South Africa
- Authors: Myers, Lyndrianne Peta
- Date: 2019
- Subjects: Rhodes University -- Students , Accounting -- Study and teaching (Higher) -- South Africa , Education, Higher -- South Africa , Education, Higher -- Social aspects -- South Africa , Education, Higher -- Finance -- South Africa , Higher education and state -- South Africa
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/93800 , vital:30946
- Description: This dissertation is an analysis of the enablements and constraints navigated by 43 students from different academic years within the Department of Accounting, Rhodes University, in their pursuit of obtaining the postgraduate Diploma in Accounting (DipAcc) qualification. Passing this diploma year entitles students to become Trainee Accountants, which is one of the requirements for their ultimate goal of becoming a chartered accountant. In the course of semi-structured, face-to-face interviews conducted for this study, students from across the four years of the professional degree programme, shared what had helped or hindered them on their journeys to and through Rhodes University, and within the Department of Accounting at this university. Focus group discussions were then held with academics from the department, where the student participants’ experiences were shared. The responses of the members of the focus groups confirmed many of the student participants’ experiences as did interviews with representatives from the South African Institute of Chartered Accountants (SAICA). These representatives also spoke about students’ experiences at other campuses. To determine how localised the student participants’ experiences were, selected individuals from a number of other Departments or Schools of Accounting at SAICA-accredited institutions in South Africa were also interviewed. SAICA representatives also discussed the ‘pervasive skills’ which trainee accountants are expected to acquire. The perspectives from these different groups, have provided validation of the student research participants’ experiences. Critical Realism and Social Realism were used as theoretical underpinnings while Social Realism, Bernstein’s Pedagogic Device, Legitimation Code Theory and New Literacies Theory were used as explanatory theories. Using these theories, the participants’ experiences were analysed and could be understood in a different way. This dissertation reveals how this unequal privileging of individuals as a result of the existing structures is perpetuated at university level. It is the poorer students from under-resourced schools who generally struggle with the language and the practices and ways of being required for success at university. Student participants’ experiences of constraint and enablement arose primarily in the areas of the finances required for tuition and living expenses while at university; having English as a language of learning; and difficulties experienced with taking advantage of the learning opportunities within the department. Research participants also spoke about their experiences of transformation in terms of both student protests, and a mentoring programme which assisted them in gaining access to the practises and ways of being required for the discipline. In so doing they were inducted into the discipline’s community of practice. This dissertation has assisted in providing an understanding of what has helped and what has hindered students at Rhodes University, on their journeys towards obtaining the Postgraduate Diploma in Accounting qualification. It has also provided insight into the mechanisms which lie behind these experiences. This study will provide practitioners and policy-makers with the opportunity to be better informed about students’ struggles, to contemplate their interactions with students and to identify, remove or reduce unnecessarily burdensome hurdles. Equally and perhaps more importantly, this study and the work which emerges as a result of this research, will provide students with tools to assist them in their academic journeys, to manage essential hurdles, and to eliminate or avoid unnecessary hurdles.
- Full Text:
- Date Issued: 2019
- Authors: Myers, Lyndrianne Peta
- Date: 2019
- Subjects: Rhodes University -- Students , Accounting -- Study and teaching (Higher) -- South Africa , Education, Higher -- South Africa , Education, Higher -- Social aspects -- South Africa , Education, Higher -- Finance -- South Africa , Higher education and state -- South Africa
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/93800 , vital:30946
- Description: This dissertation is an analysis of the enablements and constraints navigated by 43 students from different academic years within the Department of Accounting, Rhodes University, in their pursuit of obtaining the postgraduate Diploma in Accounting (DipAcc) qualification. Passing this diploma year entitles students to become Trainee Accountants, which is one of the requirements for their ultimate goal of becoming a chartered accountant. In the course of semi-structured, face-to-face interviews conducted for this study, students from across the four years of the professional degree programme, shared what had helped or hindered them on their journeys to and through Rhodes University, and within the Department of Accounting at this university. Focus group discussions were then held with academics from the department, where the student participants’ experiences were shared. The responses of the members of the focus groups confirmed many of the student participants’ experiences as did interviews with representatives from the South African Institute of Chartered Accountants (SAICA). These representatives also spoke about students’ experiences at other campuses. To determine how localised the student participants’ experiences were, selected individuals from a number of other Departments or Schools of Accounting at SAICA-accredited institutions in South Africa were also interviewed. SAICA representatives also discussed the ‘pervasive skills’ which trainee accountants are expected to acquire. The perspectives from these different groups, have provided validation of the student research participants’ experiences. Critical Realism and Social Realism were used as theoretical underpinnings while Social Realism, Bernstein’s Pedagogic Device, Legitimation Code Theory and New Literacies Theory were used as explanatory theories. Using these theories, the participants’ experiences were analysed and could be understood in a different way. This dissertation reveals how this unequal privileging of individuals as a result of the existing structures is perpetuated at university level. It is the poorer students from under-resourced schools who generally struggle with the language and the practices and ways of being required for success at university. Student participants’ experiences of constraint and enablement arose primarily in the areas of the finances required for tuition and living expenses while at university; having English as a language of learning; and difficulties experienced with taking advantage of the learning opportunities within the department. Research participants also spoke about their experiences of transformation in terms of both student protests, and a mentoring programme which assisted them in gaining access to the practises and ways of being required for the discipline. In so doing they were inducted into the discipline’s community of practice. This dissertation has assisted in providing an understanding of what has helped and what has hindered students at Rhodes University, on their journeys towards obtaining the Postgraduate Diploma in Accounting qualification. It has also provided insight into the mechanisms which lie behind these experiences. This study will provide practitioners and policy-makers with the opportunity to be better informed about students’ struggles, to contemplate their interactions with students and to identify, remove or reduce unnecessarily burdensome hurdles. Equally and perhaps more importantly, this study and the work which emerges as a result of this research, will provide students with tools to assist them in their academic journeys, to manage essential hurdles, and to eliminate or avoid unnecessary hurdles.
- Full Text:
- Date Issued: 2019
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
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