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Article
Publication date: 1 October 2007

P.L. Wessels and L.P. Steenkamp

The current syllabus (programme of education) prescribed by the South African Institute of Chartered Accountants (SAICA) emphasises that it is important for students to acquire…

293

Abstract

The current syllabus (programme of education) prescribed by the South African Institute of Chartered Accountants (SAICA) emphasises that it is important for students to acquire knowledge and skills in interacting with information technology (IT). One of the basic IT skills identified by SAICA is the ability of students to apply controls to personal systems in order to ensure the processing integrity of IT resources and to ensure that IT resources are secure and properly safeguarded. The research questions investigated in this article are whether and where students acquire the knowledge and skills they need in using passwords as a control mechanism, and whether they actually apply the knowledge and skills they have acquired when they access information systems and networks. On the basis of a survey, the article concludes that there is a definite increase in the level of students’ knowledge of which actions are considered to be good password practices from the time when they have recently matriculated to their third year. However, it is also clear from the results of the survey that these competencies are not yet being fully applied in the real‐world arena of accessing online password‐protected accounts.

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Meditari Accountancy Research, vol. 15 no. 2
Type: Research Article
ISSN: 1022-2529

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Publication date: 29 May 2020

Femi Oladele and Timothy G. Oyewole

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Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

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Article
Publication date: 1 April 2009

P.L. Wessels and L.P. Steenkamp

Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes…

4215

Abstract

Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes clash with the skills required of modern professional accountants to be problem solvers who regularly interact with people, the question is whether students wishing to become accountants still have these stereotyped perceptions. The purpose of this article is to investigate the preconceived notions of students in South Africa about accountants and whether these perceptions differ because of gender, home language or ethnical differences. A comparison is also made of the perceptions of school‐leavers and final‐year students to determine whether these perceptions change during students’ formal period of study at universities. This research, which is currently highly relevant, given the shortage of students pursuing careers as accountants, could contribute to the debate surrounding the concerns of the future of the accounting profession and the implications for contemporary accounting education. It was found that students perceive accountants as structured, precise and solitary individuals. However, students considered it to be an interesting profession. Significant differences were found between the perceptions of different ethnic groups. No significant differences were found between the perceptions of male and female students, or between Afrikaans‐ and English‐speaking students.

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Meditari Accountancy Research, vol. 17 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2006

P.L. Wessels

South African business organisations operate in an environment that is changing rapidly. One of the key drivers of this change is advances in information technology (IT)…

586

Abstract

South African business organisations operate in an environment that is changing rapidly. One of the key drivers of this change is advances in information technology (IT). Accountants are educated at various tertiary institutions to prepare them to be competent as information and knowledge workers in the South African business environment. This article aims to determine the nature and demands of the South African business and the IT environment in which accountants must function. This analysis identifies the context within which IT skills are applied by accountants by investigating the South African business and IT environment to determine how educational institutions could ensure that the students they deliver possess the critical IT skills they need to be competent in the South African business environment.

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Meditari Accountancy Research, vol. 14 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2004

P.L. Wessels

One of the objectives of accounting education at South African universities is to prepare students for positions as professional accountants. The bulk of current education at…

1863

Abstract

One of the objectives of accounting education at South African universities is to prepare students for positions as professional accountants. The bulk of current education at South African universities focuses on the acquisition of technical knowledge through courses or modules focused on financial accounting. The South African Institute of Chartered Accountants, which is the dominant professional accounting body in South Africa, is mainly responsible for prescribing the body of knowledge that is taught. However, current accounting education is challenged by major changes in the environment in which professional accountants are operating. One of the major factors that affect this environment is the impact of information technology on the accounting profession. The purpose of this article is twofold: firstly, to investigate the extent of the changing environment in which professional accountants will need to operate in future, focusing specifically on information technology; and secondly, to determine the need for future research that will identify strategies for closing the gap between the current education of accountants at South African universities and what will be expected from them in their profession in future.

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Meditari Accountancy Research, vol. 12 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 April 2005

P.L. Wessels

Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research…

2281

Abstract

Information technology can be seen as one of the key drivers in a changing business environment as it is integrated into almost all aspects of business. All the research investigating the skills and abilities that a professional accountant will need in future emphasises the importance of understanding and being competent in the use of information technology. Whether professional accountants function as financial managers within a specific organisation, act as independent evaluators of an organisation, financial information and systems, or act as consultants advising organisations, they will have to interact with and be knowledgeable about information technology to enable them to perform their jobs competently. The purpose of this article is to identify which information and communication technology (ICT) skills are critical for professional accountants who wish to be competent in the current and future working environment. A literature review was conducted of research by various professional accountancy bodies and other stakeholders to determine: the competence that future professional accountants will need; and the impact of the changing environment on the curricula set by professional accounting bodies. The article concludes with a description of the ICT skills required by professional accountants in order to be competent in today’s work environment. The article concludes with a discussion of the ICT skills that professional accountants must be competent in using.

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Meditari Accountancy Research, vol. 13 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2010

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…

738

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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Meditari Accountancy Research, vol. 18 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2007

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…

245

Abstract

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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Meditari Accountancy Research, vol. 15 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 17 October 2008

Remco de Jong, René Schalk and Petru L. Curşeu

This paper aims to examine the influence of the level of team virtuality on the effects of intra‐team conflicts on team performance, which have hardly been investigated.

10001

Abstract

Purpose

This paper aims to examine the influence of the level of team virtuality on the effects of intra‐team conflicts on team performance, which have hardly been investigated.

Design/methodology/approach

A framework is proposed based on the extent to which team members use communication media to coordinate their actions and execute their tasks, taking into account the extent to which the communication media are synchronous and the extent to which the communication media convey para‐verbal and nonverbal aspects of communication. Data of 49 teams with 172 team members were analyzed using stepwise multiple regression analysis.

Findings

The level of team virtuality influences the relation between intra‐team conflict and perceived team performance. The higher the level of team virtuality, the greater the positive impact of task conflict on perceived team performance. In teams with a low level of virtuality task conflict has a negative impact on perceived team performance, and in high virtual teams task conflict has a positive impact. In addition, process conflict has a negative impact on perceived team performance.

Research limitations/implications

The present study provides a framework for the effects of the level of team virtuality that can be used in further research and has implications for practice.

Originality/value

The study shows the effects of the level of team virtuality on team performance, which is important considering the emerging use of virtual communication tools in organizations.

Details

Team Performance Management: An International Journal, vol. 14 no. 7/8
Type: Research Article
ISSN: 1352-7592

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Article
Publication date: 1 June 2015

Gary Mortimer, Larry Neale, Syed Fazal E Hasan and Benjamin Dunphy

Little is known about the adoption of mobile banking technologies in emerging Asian economies. The purpose of this paper is to empirically examine the motivators that influence a…

3695

Abstract

Purpose

Little is known about the adoption of mobile banking technologies in emerging Asian economies. The purpose of this paper is to empirically examine the motivators that influence a consumer’s intentions to use mobile banking.

Design/methodology/approach

A web-based survey was employed to collect data from 348 respondents, split across Thailand and Australia. Data were analysed by employing exploratory and confirmatory factor analyses, path and invariance analyses.

Findings

The findings indicate that for Australian consumers, perceived ease of use, perceived usefulness (PU) and perceived risk (PR) were the primary determinants of mobile banking adoption. For Thai consumers, the main factors were PU, PR and social influence. National culture was found to impact key antecedents that lead to adoption of m-banking.

Research limitations/implications

The actual variance explained by the study’s model was higher in Australia (59.3 per cent) than for Thailand (23.8 per cent), suggesting future research of m-banking adoption in emerging Asian cultures.

Practical implications

The authors identify the important factors consumers consider when adopting m-banking. The findings of this research give banking organisations a foundational model that can be used to support m-banking implementation.

Originality/value

The study is perhaps the first to examine and compare the intention to adopt m-banking across Thai and Australian consumers, and responds to calls for additional research that generalises m-banking and m-services acceptance across cultures. This study has proposed and validated additional constructs that are not present in the original SST Intention to Use model.

Details

International Journal of Bank Marketing, vol. 33 no. 4
Type: Research Article
ISSN: 0265-2323

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