The fact that Departments of Accounting at South African universities, whose
academic programmes are accredited by the South African Institute of Chartered
Accountants (SAICA), have for many years focused primarily only on the academic
training of prospective chartered accountants, has established a culture that is
removed from research, and this is in contrast to the nature of a university. The aim of
this paper is to evaluate some recent developments in the South African academic
environment that may promote a research culture and to point out the coercive role
these developments may play in changing the existing culture of a Department of
Accounting. The study concludes that in view of a list of specific recent
developments in the national academic environment, Departments of Accounting will
be forced to change course toward becoming more research oriented. A number of
recommendations are made to expedite the process.
Van der Schyf, D.B.(School of Accounting Sciences, University of Pretoria, 2008)
There is increasing academic pressure on Departments of Accounting in South Africa
whose academic programmes are accredited with the South African Institute of
Chartered Accountants (SAICA). The reason for this that the ...
This paper investigates the factors influencing the future of the IASB, using as the
point of departure, a review of its historical progression towards becoming the global
accounting standard-setting authority. It concludes ...
Shotter, Magdalena(Southern African Institute of Government Auditors, 2000)
An analysis of the major sources of influence on management accounting education in South Africa reveals that management accounting education in South Africa is largely based on neo-classical economic theory. Regarding the ...