Karin Barac, Marina Kirstein, Rolien Kunz and Bernice Beukes
This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing.
Abstract
Purpose
This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing.
Design/methodology/approach
By using the Approaches and Study Skills Inventory for Students research instrument the learning approaches of students in auditing at a South African residential university were measured on both undergraduate and postgraduate levels. This was followed by focus group discussions to obtain a deeper understanding of the factors that influenced the ways their audit studies were approached.
Findings
The results revealed a contrasting view with that presented in the literature, in that senior students were more inclined to adopt a surface approach. This could be attributed to learning environment dimensions such as the teaching and assessment practices as well as students’ perceptions of the workload. Further statistical analysis revealed that gender and race influenced students’ learning approaches at specific levels.
Research limitations/implications
The data are drawn from audit students at a residential university in South Africa; the findings of the study may thus not be generalisable beyond that context.
Originality/value
The study extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate educators’ scholarly interest in pedagogic research which could contribute to curriculum and teaching method changes that equip audit educators to promote deep learning.
Details
Keywords
Karin Barac, Kato Plant, Rolien Kunz and Marina Kirstein
This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate…
Abstract
Purpose
This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors.
Design/methodology/approach
Following a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ.
Findings
Four generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter.
Research limitations/implications
The study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors.
Practical implications
Insights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace.
Originality/value
The study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.
Details
Keywords
Luciano Oreste Dal Mas and Karin Barac
The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing…
Abstract
Purpose
The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based on identified attributes in the literature influencing IA effectiveness. The aim of this paper is thus to expand the IA effectiveness debate by adding individual differences in CAEs’ leadership styles as a research focus.
Design/methodology/approach
A quantitative approach is followed. A survey was conducted on a sample of 58 IA students enrolled in a master’s degree programme at a South African university; all students hold senior positions in IA.
Findings
The study confirms that the CAE leadership style significantly influences the identified attributes of perceived IA effectiveness. It further shows that the traditional conceptualisation of leadership (as transformational, transactional and/or laissez-faire) might not be appropriate for or compatible with leaders of professional teams in a regulated environment.
Practical implications
Practically, the study identifies and explores attributes influencing IA effectiveness that are within the purview of the CAE’s leadership style and within his/her ability to influence. This information could (re)direct leadership development training programmes presented in industry and by the Institute of Internal Auditors (IIA), and at organisational level, it could inform appointment and retention and succession practices for heads of and senior management in IA.
Social implications
CAEs are cautioned about the limitations imposed by laissez-faire leadership on IA effectiveness. They should strive to become both transformative and transactional leaders as it has a significant influence on the effectiveness of their IA functions, and by being more effective, they can demonstrate the value proposition of IA. Organisations need to create the environment in which CAEs can act as transformational and transactional leaders. The IIA, as the pre-eminent professional body, could become involved in developing leadership skills of its members. The IIA could provide guidance on leadership styles for CAEs and could also offer formal training initiatives to internal auditors on skills needed to lead IA teams.
Originality/value
This paper may open a new research area in IA effectiveness by focussing on the role and leadership qualities of the CAE.
Details
Keywords
Kato Plant, Karin Barac and Herman De Jager
The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa.
Abstract
Purpose
The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit professionals in South Africa.
Design/methodology/approach
A qualitative research design was used to collect data through focus group discussions and semi-structured interviews from 65 internal audit stakeholders including internal audit employers’ early career; internal auditors’ workplace learning assessors; and presenters and members of the education and training committee of the professional body in South Africa on their experiences of the determinants of workplace learning success for internal auditors.
Findings
In line with workplace learning theories, it was found that there are five determinants of internal audit workplace success: the learning environment, management support, the early career internal auditors’ commitment (attitude and motivation to learn) and a relevant, structured and effective formal workplace learning programme.
Practical implications
Internal audit employers, early career internal auditors, workplace learning assessors and presenters as well as the Institute of Internal Auditors globally and in South Africa can use the results of this study as a benchmark for their internal audit workplace learning practices.
Originality/value
This paper provides insight into the determinants of workplace learning success for internal auditors and contributes to the limited body of knowledge in auditing on developing professional competence in the workplace.