Cultivating socially just responsible citizens in relation to university accounting education in South Africa

Terblanche, Judith (2019-12)

Thesis (PhD)--Stellenbosch University, 2019.

Thesis

ENGLISH SUMMARY : The aim of this study – situated within the particular South African context that has been marred by systemic inequality and social injustice – was to determine whether higher education institutions could cultivate and nurture socially responsible democratic citizens. Secondary research questions focused on the required teaching and learning practices that support democratic citizenship education, and on the identity of the university educator responsible for implementing these teaching and learning practices. In particular, the focus was on the advantages of utilising deliberative encounters as a pedagogical strategy in higher education. In the development of the study, the emphasis particularly shifted to the consideration of whether deliberative encounters could assist in cultivating socially responsible chartered accountants. The research approach used was pragmatism, which was appropriate to focus on the possible responses to existing societal problems. Within this framework, deconstruction was applied as method in order to determine whether any marginalised voices were absent from this particular discourse. Through applying Foucault’s genealogical analysis to the chartered accountancy educational landscape in South Africa, three mechanisms of disciplinary power were identified, namely the accreditation process, the issue of a competency framework and the writing of an examination. As a result of these mechanisms in operation, it was found that critical thinking pertaining to knowledge construction, the decoloniality of the curriculum, deliberative encounters as teaching and learning practice, and principles in support of the ubuntu practice were largely absent from the chartered accountancy educational landscape. In response to the above-mentioned findings, the study proposes that the re-education of the chartered accountancy profession should include a re-negotiation of the relations and roles of each stakeholder involved in the education process. The study further argues for a transformation in terms of the identity construction of a chartered accountant. Chartered accountants should primarily identify as responsible future business leaders with a unique professional skill set as secondary requisite. Furthermore, various teaching and learning practices that support democratic citizenship education and which could result in the cultivation of socially responsible chartered accountants should be adopted by chartered accountancy university educators at higher education institutions.

AFRIKAANSE OPSOMMING : Die doel van hierdie studie was om te bepaal of hoëronderwysinstellings kan bydra tot die kweek en koester van maatskaplik verantwoordbare demokratiese burgers teen die Suid-Afrikaanse agtergrond wat gekenmerk word deur maatskaplike ongelykheid en ongeregtigheid. Die sekondêre navorsingsvrae het gefokus op die bepaalde onderrig- en leerpraktyke wat demokratiese burgerskapopvoeding bevorder en op die identiteit van die universiteitsopvoeder verantwoordelik vir die implementering van hierdie bepaalde onderrig- en leerpraktyke. Die spesifieke fokus was gerig op die voordele verbonde aan die gebruik van deliberatiewe ontmoetings as ’n pedagogiese strategie in hoër onderwys. Tydens die verloop van die studie het die klem verskuif om te bepaal of deliberatiewe ontmoetings kan bydra tot die kweek van maatskaplik verantwoordbare geoktrooieerde rekenmeesters. Pragmatisme is gebruik as navorsingsbenadering met die doel om te fokus op moontlike oplossings vir bestaande maatskaplike probleme. Binne hierdie raamwerk is dekonstruksie as metode gebruik om vas te stel of daardie enige randstandige stemme is wat in hierdie bepaalde diskoers ontbreek. Foucault se genealogiese analise is toegepas op die opvoedkundige landskap wat betref geoktrooieerde rekenmeesters in Suid-Afrika, en drie meganismes van dissiplinêre mag is geïdentifiseer, naamlik die akkreditasie proses, die uitreik van ‘n vaardigheids raamwerk en die skryf van ‘n eksamen. Gebaseer op die werking van hierdie drie meganismes is daar bevind dat kritiese denke rakende die skep van kennis, die dekolonialiteit van die kurrikulum, deliberatiewe ontmoetings as leer- en onderrigpraktyk en beginsels ter ondersteuning van die ubuntu-praktyk grootliks afwesig is in die opvoedkundige landskap wat betref geoktrooieerde rekenmeesters. Na aanleiding van die vermelde bevindinge is die aanbeveling van die studie dat die her-opvoeding van die geoktrooieerde rekenmeestersprofessie die her-onderhandeling van die verskillende verhoudings en funksies van die onderskeie rolspelers betrokke by die opvoedkundige proses, sal insluit. Die studie voer verder redes aan ten gunste van die transformasie van die identiteit van die geoktrooieerde rekenmeester. Geoktrooieerde rekenmeesters moet primêr gesien word as toekomstig verantwoordbare leiers wat oor bepaalde professionele vaardighede as sekondêre vereiste beskik. Verder moet verskeie onderrig- en leerpraktyke wat demokratiese burgerskapopvoeding bevorder en kan bydra tot die kweek van maatskaplik verantwoordbare geoktrooieerde rekenmeesters toegepas word deur universiteitsopvoeders betrokke by die opleiding van geoktrooieerde rekenmeesters aan hoëronderwysinstellings.

Please refer to this item in SUNScholar by using the following persistent URL: http://hdl.handle.net/10019.1/107058
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