School of Accountancy
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This Department was known as the Department of Accounting until 27 June 2013.
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Browsing School of Accountancy by Subject "Accounting -- Study and teaching (Higher) -- South Africa"
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- ItemAccountancy students’ and lecturers’ perceptions of the effect of open-book assessments on writing examinations(HESA, 2020) Kruger, Stephan J.Open-book assessment (OBA) can contribute to the development of competency in handling large amounts of information in the knowledge economy. This is one of the reasons why the South African Institute of Chartered Accountants (SAICA) implemented OBA for its Initial Test of Competence. This empirical study investigated final year accountancy students’ and lecturers’ perceptions of the effect on writing examinations after their method of assessment changed from a closed-book (CBA) to an open-book assessment format. Students and lecturers perceived a change in writing behaviour, reduced anxiety, and improved performance. On some aspects the level of agreement between students and lecturers differed significantly. There is also evidence that African students perceived OBA to be less beneficial compared to the perceptions of white students. For subjects for which substantial texts were available, students perceived the least change happened for Auditing while lecturers perceived the least change for Financial Accounting. Both students and lecturers perceived the most change happened for Taxation. It is important that lecturers at departments of accountancy take cognisance of these perception gaps and to adjust their teaching to enable their students to utilise their texts as an additional resource optimally. This study is also of value to the regulatory bodies to evaluate their assessment practises
- ItemAn exploratory study : testing the effectiveness of a live-streamed lecture at tertiary level for accounting students(AOSIS, 2019) Smit, Sybil; Rossouw, MareliOrientation: Unrest on South African higher education campuses compelled universities to search for alternatives to traditional physical lectures. Research purpose: This study investigated whether live-streamed lectures could be an effective ad hoc alternative for accounting students at a South African university. Motivation for the study: An alternative to physical lectures is necessary to ensure that the academic programme can continue and student performance be maintained during times when classes are disrupted. Research design/approach and method: A randomised control trial was chosen as the method to test the effectiveness of a live-streamed lecture. Participants were randomly allocated to attend either the physical accounting lecture or the synchronous live-streamed lecture. A comprehension test followed the said lecture for all participants. Main findings: The results of the test revealed that participants who live-streamed the lecture performed better than participants who attended the physical lecture. Gender was not a determining factor for the difference in performance when making use of live-streaming facilities, but race and background might influence performance. The majority of participants who live-streamed the lecture stated that they focused better with live streaming than they normally do in the class. Practical/managerial implications: Tertiary institutions are advised to acquire or implement live-streaming solutions that will help to ensure that classes can continue undisturbed during unrest on campus. Contribution/value-add: It was concluded that live streaming could uphold student performance when used temporarily in unusual circumstances.