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Ben Marx,Ahmed Mohammadali-Haji,Peter A. Lansdell
AbstractOrientation: The Fourth Industrial Revolution (Industry 4.0) is anticipated to have a significant impact on the future generation of professional accountants. Accordingly, current and aspirant accountants are expected to acquire and develop soft ...
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This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poz...
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Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
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Monique Keevy,Denise J. Mare
AbstractChanges in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qu...
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O.A. Sanyaolu,F. O. Iyoha,Stephen A. Ojeka
Pág. 279 - 284
The aim of this study is to examine the effect of adopted International Financial Reporting Standards (IFRS) adoption on the earning yield and earning per share of quoted banks in Nigeria. The study made use of cross sectional data obtained for a period ...
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Rikus de Villliers
AbstractThe use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitig...
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Anne-Marie Eloff
AbstractThe role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and...
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Nerine Stegmann,Marelize Malan
AbstractHigher education institutions in South Africa are experiencing the effects of massification and diversification of the student body, necessitating students to take more responsibility for the management of their own learning. The education of cha...
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Monique Keevy
AbstractGlobally, academics have adapted their teaching methods to more active methods, such as collaborative learning exercises. Research provides evidence of the value of collaborative learning exercises in the development of pervasive skills. The obje...
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Petra Warffemius,Lukas Kruger,Gretha Steenkamp
AbstractThe South African Institute of Chartered Accountants (SAICA) developed the Academic Traineeship Programme (ATP) to give trainee chartered accountants (CAs) the opportunity to complete one of their three training years in an academic environment. ...
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