Ilse Lubbe and Angus Duff
Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of prospective…
Abstract
Purpose
Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of prospective professional accountants. The purpose of this paper is to empirically evaluate the relationship between research and teaching and to consider why accounting academics in SA prioritise teaching over research.
Design/methodology/approach
The paper uses a questionnaire developed in the UK to assess SA accounting academics’ views of the teaching-research nexus. Cluster analysis is undertaken to identify and describe the patterns of responses of respondents.
Findings
The findings identify three clusters. The largest subgroup indicates an equal awareness of both the potential benefits and pitfalls of integrating teaching and research. A second subgroup views teaching and research as symbiotic, while the third subgroup sees the two activities as working against each other and competing for scarce resources. This study finds that conflict exists between professional membership and academic research, and a focus on teaching a professionally orientated accounting curriculum remains dominant in SA.
Research limitations/implications
The attitudes to teaching and research within SA are likely to be dynamic and subject to change. The findings have implications for the development of accounting academics and potentially, for addressing the gap between accounting research, practice and education.
Originality/value
This research contributes to a significant corpus of work considering the teaching-research nexus and a nascent body of work considering the relationship of research to teaching in accounting. The findings may be of interest to policymakers, practitioners and academics.
Details
Keywords
Phillip de Jager, Ilse Lubbe and Elmarie Papageorgiou
Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement…
Abstract
Purpose
Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues?
Design/methodology/approach
A total of 22 academic CAs with doctorates and 18 academic CAs studying towards doctorates were surveyed to gain a deeper understanding of who they are, what their motivations were for undertaking the doctorate journey and what they experienced.
Findings
The main finding of this study is that the culture of accounting departments in South Africa is beginning to shift from being teaching orientated towards being more research orientated. The CAs are pursuing doctorates for the purpose of career progression and for intrinsic personal reasons. The main challenges that they faced on their journey were finding the time for family and a social life and a lack of support from colleagues and their institution. However, support seems to be improving.
Research limitations/implications
The change to a research-orientated culture in South African departments of accounting, as envisioned by Van der Schyf (2008), is only now starting to take place. These CAs with doctorates provide evidence of that change.
Originality/value
The value of this study is to provide accounting academics and the profession with a better understanding of, and a greater sensitivity to, accounting academics operating under the influence of the South African Institute of Chartered Accountants (SAICA). The study also adds to the limited amount of literature on the motives and experiences of doctoral students, especially accounting doctoral students.
Details
Keywords
The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).
Abstract
Purpose
The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).
Design/methodology/approach
The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.
Findings
Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.
Practical implications
The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).
Originality/value
The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.
Details
Keywords
The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a knowledge agent: in terms of the discovery of new knowledge and its…
Abstract
Purpose
The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a knowledge agent: in terms of the discovery of new knowledge and its recontextualisation into pedagogy, as well as effective teaching and learning in the field of Accounting.
Design/methodology/approach
Through a literature review and the collection of qualitative data (using purposive sampling), this study describes the Accounting academic’s role as a knowledge agent, as viewed by Accounting academics and professional accountants, with the aim of providing insight into the tensions that exist in the education of professionals.
Findings
The data collected in this study indicate that Accounting academics find themselves torn between their different roles: those of researcher and teacher. Accounting academics do not feel valued in their role as teachers, as at the university, more emphasis is placed and promotion is based on research, yet the Accounting profession places more value on their teaching and scholarship role.
Practical implications
There is an urgent need in professional Accounting education (trapped within a multiple principal paradigm) for some fundamental re-thinking of the focal point of research, and the knowledge agency of academe, particularly within a developing economy, such as South Africa.
Originality/value
The value of this paper is in its identification and description of the tensions experienced in the education of professional accountants. The university and profession are urged to value, acknowledge and reward the multiple roles of Accounting academics.