A study of the use of e-learning with relation to continuous professional development for tax practioners in South Africa

Abstract

With the wide application of the internet in various forms, one of the largest potential uses of the internet is for e-learning. The natural progression of e-learning for application to a higher level of education is continuous professional development. Continuous professional development is an important aspect for professionals enabling them to keep up to date with new developments and current learning objectives of their chosen field of expertise. The application of the internet to the environment of e-learning has been researched and literature dealing with the application of e-learning towards obtaining continuous professional development credits exists. The applications that are being used on the internet were researched in order to identify which mediums are being used as tools for e-learning. This study’s specific purpose was to identify whether the potential existed for tax practitioners within South Africa to use the internet as a medium for continuous profession development. The continuous professional development criteria of tax practitioners were scrutinised. A thorough investigation was carried out as to the current uses of the internet for professional development purposes. The criteria for continuous professional development of tax practitioners and the mediums used on the internet for e-learning were linked. A further investigation was carried out to apply these tools used for continuous professional development within a South African context. Furthermore, use of the internet for taxation purposes was identified in an attempt to prove that the internet has current application for taxation. This study was limited to the evaluation of the criteria of continuous professional development of the identified regulatory bodies. The study did not evaluate the models on which these continuous professional development strategies were based nor if they carried a sound platform for e-learning. The research concluded that there is the possibility that the internet can be used in South Africa for the continuous professional development of tax practitioners although there is little use thereof at present. AFRIKAANS : Met die wye toepassing van die internet in verskeie vorme, is e-onderrig een van die grootste potensiële gebruike van die internet. Die natuurlike verloop van e-onderrig vir aansoek om 'n hoër vlak van onderwys is deur middel van voortdurende professionele ontwikkeling. Deurlopende professionele ontwikkeling is 'n belangrike aspek vir professionele mense om hulle in staat te stel om op hoogte te bly met nuwe ontwikkelinge en huidige leer doelwitte van hul gekose veld van kundigheid. Die toepassing van die internet na die omgewing van e-onderrig is nagevors en letterkunde wat handel oor die toepassing van e-onderrig vir die behaling van deurlopende professionele ontwikkeling krediete bestaan. Die aansoeke wat op die internet gebruik word is nagevors om te bepaal watter mediums gebruik word as instrumente vir e-onderrig. Hierdie studie se spesifieke doel was om te bepaal of die potensiaal bestaan vir belasting praktisyns in Suid-Afrika om die internet te gebruik as 'n medium vir deurlopende professie ontwikkeling. Die deurlopende professionele ontwikkeling kriteria van belasting praktisyns was onder die loep geneem. 'n deeglike ondersoek is uitgevoer op die huidige gebruik van die internet vir professionele ontwikkeling doeleindes. Die kriteria vir die voortdurende professionele ontwikkeling wat deur die belasting praktisyns en die media gebruik word op die internet vir e-onderrig is gekoppel. 'n Verdere ondersoek was gedoen om vas te stel of hierdie gereedskap gebruik word vir voortgesette professionele ontwikkeling binne 'n Suid-Afrikaanse konteks. Verder is die gebruik van die internet vir belasting doeleindes in 'n poging bewys dat die huidige behoefte bestaan waar belasting aansoeke om die internet ge-prosesseer kan word. Hierdie studie is beperk tot die evaluering van die kriteria van deurlopende professionele ontwikkeling van die geïdentifiseerde regulatoriese liggame. Die studie het nie die modelle evalueer waarop hierdie voortdurende professionele ontwikkeling strategieë gebaseer is nie, ook nie asof hulle 'n goeie platform vir e-onderrig noodwendig is nie. Die navorsing gevolgtrekking dat daar die moontlikheid is dat die internet kan gebruik word in Suid-Afrika vir die voortgesette professionele ontwikkeling van belasting praktisyns hoewel daar min daarvan gebruik op die oomblik.