Accounting education : investigating the gap between school, university and practice

[摘要] Various studies have highlighted the problems faced in accounting education. Some of theseproblems refer to the stagnating accounting curriculum, limited resources available tostudents from designated black empowerment groups, and the underdevelopment of skillsrequired by practice. This study focuses specifically on the problems faced in secondary andtertiary accounting education in South Africa (SA) and the effects of these problems onpractice.The first article of this study emphasises the various causes for the declining pass rate in firstyearchartered accountancy (CA) students. For this purpose, the researcher gatheredinformation on the perceptions of first-year CA students and of lecturers involved indepartments of accounting at SA universities. One of the possible causes identified is theapparent gap between school and university accounting education, especially in respect ofcurriculum, teaching quality and textbooks. The study revealed that students from designatedblack empowerment groups are facing the most problems in SA accounting education.The second article addressed the skills shortages in first-year CA trainees that practitionershave to deal with. According to the results, the majority of the participants felt thatuniversities do not sufficiently equip students with the skills necessary to be successful inpractice. The skills shortages identified included the inability of first-year trainees todetermine the extent of testing needed in audits and to think independently. It also seemed asif first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities areexpected to equip students in order to be successful in practice.The researcher drew conclusions and made recommendations based on the informationobtained from the above-mentioned two studies.

[发布机构] North-West University