Research Articles (School of Accountancy)
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Browsing Research Articles (School of Accountancy) by Subject "Accounting -- Study and teaching (Higher)"
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- ItemAccounting students' perceptions : internal control theory moves outside the classroom and online(HESA, 2019) Sexton, N. D.Many have argued that faculty should transform the way accounting programmes are presented to undergraduate students. Changes in student expectations, professional qualifications and employer demands have driven innovative experiential learning interventions. Students want to learn collaboratively, inside and outside of the classroom, they want to use information technology and have fun. In response, this article reports on an auditing assignment where students were required to identify control weaknesses in everyday life, record it and report back using Facebook. A Facebook group was created where students posted photos or videos of the control weakness they identified. Other students could “like,” comment and share posts. This was the first assignment of this nature. This research presents the accounting students’ perceptions of the assignment as a whole, the pervasive skills applied and the use of Facebook. These were generally positive and should encourage educators to keep integrating technology and real life into learning.
- ItemAn exploratory study of first-year accounting students’ perceptions on the socio-economic challenges of the transition to emergency remote teaching at a residential university(HESA, 2021) Ontong, J. M.; Mbonambi, S.For many higher education institutions, the emergency remote teaching (ERT) environment is unchartered territory. The move to ERT for residential universities during a pandemic has highlighted the necessity of understanding students’ needs in order to be able to successfully transition to an ERT environment. Performing an exploratory study, this study aims to identify possible socio-economic challenges to the ERT environment should another pandemic or an extended period of ERT take place. Using a questionnaire, this study obtained the perceptions of first-year accounting students regarding their adaptation to the ERT environment ERT. The findings suggest that a wide lens should be used when assessing residential university students’ adaptation to ERT. It appears that lecturers and the content offered may be quicker to adapt to the new learning environment; however, restrictions such as access to resources required for ERT may pose a significant obstacle to students engaging in ERT. The results of this study can be used by course planners to consider the impact of ERT on their students and further to potentially implement interventions or changes to their modules to create a larger area of inclusivity.
- ItemImproving student assessment feedback in an introductory accounting course through two-stage collaborative assessment(HESA, 2020) Kruger, Stephan J.Student feedback is an important part of the formative assessment process. Previous research shows that there is room for improvement in student feedback on accounting education. Various benefits, especially those associated with the development of certain pervasive skills through cooperative learning, have been established through research. The two-stage group examination offers students the opportunity to become active participants in the feedback process, while harvesting the benefits of teamwork. This study involving 24 students enrolled for an introductory accounting course evaluated the efficacy of the two-stage examination as an intervention to improve feedback.Students perceived that examination retakes in a team environment were helpful to establish where they made mistakes and showed them how they could improve their future performance. They could further establish how they performed compared to their peers. The examination retakes also helped to improve their understanding of the work and how they could improve their learning.The intervention was well received by students despite reports of free riding. This study adds to the limited body of research on two-stage exams in accounting education.
- ItemAn investigation into the success rates of students with no prior accounting knowledge in obtaining a professional accounting degree(HESA, 2021) Rossouw, M.; Brink, S. M.Several South African universities do not require students to have completed Accounting at secondary school level in order to enrol for a degree in Accounting. At Stellenbosch University such students with no prior Accounting knowledge can still graduate and receive a Bachelor of Accounting degree (which is the first step of many towards becoming a CA (SA)) within the minimum time frame of three years given that an Accounting conversion examination is passed at the beginning of their second academic year. The literature on student performance where students have no prior Accounting knowledge focuses predominantly on first-year Accounting students. Limited studies have been expanded beyond the first academic year to investigate these students’ academic career up to their final year and whether such students obtain a professional degree in Accounting. The main objective of the research reported in this article was to analyse the results of first-year conversion students (with no prior Accounting knowledge) in order to report on their success rate towards obtaining a Bachelor of Accounting degree within the minimum time of three years. In order to meet this objective, a quantitative research method was applied. It was found that half of the population was successful in obtaining their professional degree in Accounting within three years and 81 per cent of the conversion students eventually obtained their professional degree in Accounting (irrespective of time). This finding suggests that Accounting as a subject at secondary school is not necessarily essential in order to obtain a professional degree in Accounting. Receiver operating curve analyses were also done to predict optimal cut-off marks for Accounting subjects in order to obtain the desired degree within three years. These predictions, together with the actual marks obtained by the identified population, should be welcomed by prospective conversion students who now have more data available for decision-making.
- ItemMoedertaalonderrig : moedersmelk vir rekeningkundestudente?(LitNet, 2021) Dreyer, Jan; Ontong, Juan; Bruwer, ArmandIn Suid-Afrika ontketen moedertaalonderrig gereeld ’n emosionele debat rondom die behoud van Afrikaans. Gegewe die huidige vaardigheidstekort, veral in rekeningkunde, en die feit dat Afrikaans en Engels nie die enigste amptelike tale is nie, word die verskil tussen moedertaalen niemoedertaalstudente se prestasie op tersiêre vlak ondersoek. In hierdie studie word moedertaalonderrig gedefinieer as tersiêre onderrig wat ontvang word in dieselfde taal as die student se huistaal (hetsy dit ’n Engelse student is wat in Engels studeer, of ’n Afrikaanse student wat in Afrikaans studeer). Niemoedertaalonderrig word gevolglik gedefinieer as tersiêre onderrig waar ’n student nie in dieselfde taal as sy of haar huistaal studeer nie. ’n Gebalanseerde benadering word in hierdie studie gevolg deur nie te fokus op net Afrikaanse studente wat in Engels studeer nie. Vorige navorsing het getoon dit blyk dat daar ’n minimale verskil is tussen die prestasie van universiteitstudente wat moedertaalonderrig ontvang, en dié van studente wat nie in hul moedertaal studeer nie. Die primêre navorsingsdoelwit was dus om te bepaal of daar ’n beduidende verskil in prestasie is van studente wat in hul moedertaal studeer teenoor studente wat in hul niemoedertaal onderrig ontvang. Hierdie studie brei uit op vorige navorsing deur drie opeenvolgende jare van rekeningkundestudie – wat as drie vlakke van moeilikheidsgraad beskou word – in ag te neem. Die sekondêre navorsingsdoelwit was om te bepaal of die moeilikheidsgraad ’n rol kan speel in die belangrikheid van moedertaalonderrig. ’n Totaal van 9 323 prestasiepunte oor ’n tydperk van vyf jaar (2014 tot 2018) vir drie opeenvolgende jaar van tersiêre onderrig in finansiële rekeningkunde is ontleed. Die studente is verdeel tussen diegene met hul huistaal dieselfde as die onderrigtaal (genoem die moedertaalstudente), terwyl die res as niemoedertaalstudente geklassifiseer is. ’n Ontleding van verskille (analysis of variance of ANOVA) en Fisher se toets vir minste beduidende verskille (least significant difference of LSD) is op die gemiddelde prestasiepunte van die studente uitgevoer – per jaar, en vir die module as geheel. In die eerste- en tweedejaarsmodules blyk dit dat daar geen statisties beduidende verskil was tussen die prestasie van moedertaal- en niemoedertaalstudente nie. Hierdie bevinding strook met vorige navorsing. Op derdejaarsvlak blyk dit dat daar wel ’n beduidende verskil is tussen moedertaal- en niemoedertaalstudente. Hierdie verskil is net beduidend op die algehele vlak (as al vyf jaar in ag geneem is), en nie op ’n jaar-tot-jaar grondslag nie. ’n Groter daling in die prestasie van niemoedertaalstudente (in vergelyking met moedertaalstudente) word waargeneem namate die moeilikheidsgraad toeneem. Die studie dui daarop dat moedertaalonderrig ’n groter rol speel in moeiliker modules as wat noodwendig die geval by inleidende modules is. Gegrond op hierdie bevindinge word aanbevelings aan universiteite en die Departement van Hoër Onderwys gemaak.