The accounting profession is an integral part of the business world. With an undergraduate degree in accounting, students have various career paths. In recent years, there has been a decline in the number of students selecting accounting as a major, creating concern and a demand for such students. This study surveyed students enrolled in three…

Employers of accounting graduates have criticised graduates' ability to work well with others and think critically. This study investigates aspirant Chartered Accountants in South Africa ('aspirant CA(SA)s') perceptions of the extent to which universities should and are developing relational and decision-making (RDM) skills in accounting students.…

Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for soft skills, none has identified the various categories of face-to-face soft skills required by entry-level internal auditors…

This study investigated students' perceptions of an adapted work placement (WP) delivery method due to COVID-19, their intention of finding paid jobs or becoming self-employed and how the intention influenced their job preparatory behaviours (JPB). Ajzen's Theory of Planned Behaviour (TPB) was utilised as a theoretical framework to model the…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do not, to determine the size of the expectation--performance gap. A questionnaire was used to determine the expectations and the…

Professors are often the first to introduce students to career-specific ethical dilemmas. Standard teaching methods for ethical classwork are mundane, typically involving lectures and case studies; however, research concludes that students have the best results from educational experiences when able to influence course composition. The authors…

This paper reports on an investigation of financial management practices used by small, medium-sized and micro-enterprises (SMMEs) in South Africa. It was found that more than half the SMMEs examined use external accounting staff to prepare accounting reports and more than 60% rely on external accounting staff to interpret and use accounting…

In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

The tension between the rigour and the relevance of higher education research remains an important and hotly contested topic among scholars, administrators, practitioners and policymakers. This debate is most evident in professional programmes in which scholars are challenged to pursue new knowledge independent of its immediate relevance to…

While many universities have implemented various initiatives and teaching and learning methods to embed the most in-demand skills into their degree programmes, there is little evidence in the literature of students' opinions and awareness of these skills. The purpose of this article is to assess, through an empirical study, students' perceptions…

The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, "The Amazing Tax Race". It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide…

This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

This paper presents an examination of the importance of softer skills in the accountancy profession and a discussion of the contribution that universities can make in supporting the development of these skills. With employers increasingly demanding a greater range of softer skills such as effective communication, the paper is intended to challenge…

This paper presents and discusses the results of a research-informed teaching project carried out to identify key factors in the content and delivery of a successful UK government initiative, the New Entrepreneur Scholarship (NES), from 2001 to 2008. The aim of the project was to evaluate the feasibility of implementing appropriate changes to…