The essence of a university and scholarly activity in accounting, with reference to a Department of Accounting at a South African university

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Authors

Van der Schyf, D.B.

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Publisher

School of Accounting Sciences, University of Pretoria

Abstract

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 academic training of potential chartered accountants has long been their main academic focus, and they often fail to do justice to their real academic mission of scholarly activity in accounting (the pursuit of science as an endeavour), which is central to the essence of a university. The quality of such departments’ research is not yet an important criterion for their prestige. However, only Departments of Accounting that develop Accounting as a social science in scholarly activity in accounting deserve international recognition. This empirical study attempts to convince Departments of Accounting, particularly those whose academic programmes are accredited by SAICA, to embark on scholarly activity in accounting as soon as possible.

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Keywords

Accounting as a social science, Accounting theory (conceptual foundations of accounting), Departments of Accounting (South Africa), Research process for accounting, SAICA’s syllabi, Scholarly activity in accounting, The essence of a university, Theory

Sustainable Development Goals

Citation

Van der Schyf, DB 2008, 'The essence of a university and scholarly activity in accounting, with reference to a Department of Accounting at a South African university', Meditari: Accountancy Research, vol. 16, no. 1, pp. 1-26. [http://www.meditari.org.za]