Over the past 65 years, Sub-Saharan Africa has been the terrain of the biggest education expansion drive in human history (Wolhuter & Van Niekerk, 2009). On top of this expansion…
Abstract
Over the past 65 years, Sub-Saharan Africa has been the terrain of the biggest education expansion drive in human history (Wolhuter & Van Niekerk, 2009). On top of this expansion, Africa has been the site of imaginative experiments and innovations in education (Samoff & Carrol, 2013, p. 403). These all seem to offer attractive and fertile ground for Comparative and International Education scholarship to flourish. This chapter surveys the historical development and current presence of various facets of the scholarly field of Comparative and International Education in Sub-Saharan Africa. The ultimate aim is to chart a future course for the field in the context of the meteoric rise (economically, demographically, and politically) of the continent. To commence with, an overview of this context is first given. Subsequently the history of formal education and then of higher education in the region are sketched. The evolution and current state of Comparative and International Education within this context is then surveyed, concluding with a reflection on its future prospects and course.
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J.H. de Wet and M.C. van Niekerk
In an educational environment in which global trends prompt educators to consider alternative approaches to teaching and learning, new ways should be found to educate more…
Abstract
In an educational environment in which global trends prompt educators to consider alternative approaches to teaching and learning, new ways should be found to educate more efficiently and effectively. In line with this learner/customer‐centred approach, the first‐year students in Financial Accounting at the University of Pretoria were requested to complete a questionnaire in order to identify weaknesses in the current approach, highlight possible areas to be developed or make suggestions regarding the improvement of the course. The results yielded several clear indications of the changes that could be made and new ideas that could be considered. Some of these suggestions have been implemented. The results, which are being monitored continuously, are reported in this article.
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The problem investigated is whether there is a positive relationship between the environmental responsibility and the financial performance of South African listed companies. The…
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The problem investigated is whether there is a positive relationship between the environmental responsibility and the financial performance of South African listed companies. The financial performance measures ROE, ROA, ROC and EVA were individually correlated with the environmental reporting percentages (i.e. the measure for environmental responsibility) for all the companies. Based on the results of the correlation analyses, it is concluded that there is a positive relationship between the environmental responsibility and the financial performance of South African listed companies; i.e. the higher the level of environmental responsibility of a company, the better its financial performance.
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A.K. Halabi, A. Essop, T. Joosub, N. Padia, M. Vawda and Y. Yasseen
This paper compares the effectiveness of in‐house developed computer‐based learning (CBL) materials with face‐to‐face teaching. Two groups of higher education students were…
Abstract
This paper compares the effectiveness of in‐house developed computer‐based learning (CBL) materials with face‐to‐face teaching. Two groups of higher education students were randomly assigned to complete tutorial work in one highly structured topic of introductory accounting using either CBL materials (treatment group) or face‐to‐face teaching (control group). The effectiveness of both approaches was measured according to the students’ performance in a class test, in relation to their prior accounting knowledge and gender. The results showed that the students with no prior accounting knowledge who completed the CBL materials achieved a significantly higher test mark than the face‐to‐face teaching group. However, there was no significant difference in the marks of the students with prior accounting knowledge, and there was no difference on the basis of gender. The results of this South African study correspond to results in existing literature in other countries, and contribute to the overall knowledge of the effectiveness of CBL materials with respect to prior accounting knowledge and gender.
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This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure…
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This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease, followed by an empirical investigation into voluntary disclosure on HIV/Aids by companies listed on the JSE Securities Exchange. The investigation consisted of a thematic content analysis for the period 1998 to 2004. The results of both the literature review and the empirical investigation are used to recommend a disclosure framework that companies can use when reporting on HIV/Aids in their annual reports. The framework recommends the disclosure of HIV/Aids risks and responses by organisations.
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T. van Oordt and Ingrid Mulder
Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in…
Abstract
Purpose
Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in classroom/contact time” effectively and decreasing transactional distance between students and educators in large classes. In an attempt to address these challenges, this paper aims to describe the implementation of basic e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports on students’ use and experience of various basic e-learning tools, as well as the impact of the use of these tools on student performance.
Design/methodology/approach
An action research methodology was followed, and data were collected by way of a voluntary, descriptive student survey and student class lists. A total of 387 students completed the survey.
Findings
Students appear to have access to devices and data to use e-learning tools. They perceive these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not have a significant impact on performance; however, it does appear to have a positive impact on the learning environment and student engagement.
Originality/value
The results of the study may be of benefit to educators and curriculum designers who are responsible for reviewing and updating the content delivery methods of undergraduate taxation curricula in large classes with diverse student populations. These results add to the limited body of knowledge on the implementation of basic e-learning tools in a South African accounting education setting.
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L.P. Steenkamp and R.J. Rudman
The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional…
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The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional subjects, including Auditing, qualified chartered accountants need. Internationally, people want changes to Auditing teaching. The Accounting Department of Stellenbosch University developed an audit simulation of the whole audit process from client acceptance to completion. Students must prepare working papers, using substantive procedures focusing on stock and a database large enough for students to use IT. The simulation’s learning objectives are integrating auditing with IT, and exposing students to as authentic an audit as possible. A questionnaire tested students’ perceptions on the simulation. Responses were favourable. Respondents felt that the simulation helped them to understand auditing and showed them the practical application of IT functionalities. However, respondents complained that the simulation took too long. The principles and findings apply to simulations and the use of case studies in any environment.
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Alicia Orea-Giner, Francesc González-Reverté and Laura Fuentes-Moraleda
This research explores the consequences of a health crisis provoked by a pandemic scenario on music festival impacts considered by the stakeholders involved. The purpose of this…
Abstract
Purpose
This research explores the consequences of a health crisis provoked by a pandemic scenario on music festival impacts considered by the stakeholders involved. The purpose of this paper is to identify the perceptions from the stakeholders' point of view (host community, public and private sector) and to identify the impacts generated before and after a health crisis regarding the celebration of a festival.
Design/methodology/approach
The study offers a holistic insight into impact research by music festivals. The methodology implemented is based on qualitative techniques. By conducting 20 in-depth interviews with essential stakeholders, it is possible to determine their perceptions of the impact of the event and the effects of a health crisis.
Findings
The results allow detecting a gap between internal and external stakeholders due to poor communication and planning of the event. The results show that a health crisis provokes negative impacts on the economic benefits of events' organisation. However, the cultural city's identity suffers an important damage that it is difficult to overcome. The community and visitors are the stakeholders that suffer a detrimental impact on their experience when attending the festival, considering the security measures. Moreover, results allow us to identify practical implications for event management and planning in a health crisis scenario.
Originality/value
The most important contribution of this research is the theoretical model proposed to analyse stakeholders' perception of the event celebration in a context of a health crisis. The model also considers different moments of the social exchange. The theoretical approaches considered theory of social exchange (SET) and Visitor, Industry, Community and Environment (VICE) models allow analysing the stakeholder's perception of a case study of a music festival (Viña Rock Festival, Spain). The emerging and central role of the cooperation between stakeholders constitutes another notable contribution to the literature.
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Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation…
Abstract
Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation process between 2002 and 2006, to develop a continent-wide disaster risk reduction (DRR) strategy. Drawing from secondary data, this chapter assesses the process and applies qualitative analysis instruments to critically assess the AU’s disaster policy. Linkages to the 2005 international Hyogo Framework for Action (HFA) are also highlighted. The analysis reveals that Africa’s policy formulation process was belated for over a decade, with respect to international expectations. The formulation process was however largely African owned and led, culminating in a strategy document that reflected African contextual reality at the time, and aligned well with HFA fundamental goals. The applied multi-stakeholder approach enhanced a spirit of participation across levels and was central to the largely successful policy formulation process. However, targeted policy outcomes were not explicit, and poorly formulated indicators marred short- and long-term policy evaluation. Based on these results, we conclude that the African-wide DRR policy formulation processes were belated but participatory, systematic and very successful. Belated policy formulation reflects an initial inertia on the African continent, justified by past negative policy experiences and the desire to succeed. A replication of this policy formulation approach in Africa is recommended, albeit exercising more caution on policy timing, the elaboration of better monitoring and evaluation instruments and criteria. Participation should further embrace modern, risk-free (anti-COVID-19-friendly) information and communication technologies.