A framework for the integration of information technology in the education of professional accountants at South African universities

Thesis (PhD (Accountancy))--University of Stellenbosch, 2006. === ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members (including future members) meet the expectations...

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Main Author: Wessels, Philippus Lodewikus
Other Authors: Boshoff, W. H.
Language:en
Published: Stellenbosch : University of Stellenbosch 2008
Subjects:
Online Access:http://hdl.handle.net/10019.1/1349
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spelling ndltd-netd.ac.za-oai-union.ndltd.org-sun-oai-scholar.sun.ac.za-10019.1-13492016-01-29T04:02:08Z A framework for the integration of information technology in the education of professional accountants at South African universities Wessels, Philippus Lodewikus Boshoff, W. H. University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Accountancy. Information technology -- Study and teaching (Higher) -- South Africa Accountants -- Education (Higher) -- South Africa Dissertations -- Accountancy Theses -- Accountancy Thesis (PhD (Accountancy))--University of Stellenbosch, 2006. ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members (including future members) meet the expectations placed on them by the users of their services. Professional accountants need to stay relevant in this changing environment that may require them to change or adapt the services they offer to their clients. It is the responsibility of professional accountancy bodies to strategically plan for these changes to ensure that members that join the profession posses the required knowledge and skills to be relevant and to stay relevant within the environment they operate in. One of the key drivers of change in the environment has been identified as the advances in information and communication technologies. Information and communication technologies have an impact on the role that accountants play in the environment (i.e. what they do) as well as on how they perform their role (i.e. how they do it). The main aim of this research was to determine if, and to what extent, students, that have completed their formal education and enter the profession as trainee accountants, possess the knowledge and skills to enable them to interact with and use information technology to be regarded as competent accountants within the South African business environment. Accountants are educated in South Africa at universities that offer programmes that have been accredited by a professional accountancy body as well as through practical training offered by training organisations. During this education process, accountants are imparted with the knowledge and skills as prescribed by the professional accountancy body so that they can join the profession as competent accountants. This research showed that there are serious shortcomings in the formal education of students regarding information technology that results in students entering the profession as trainee accountants not being competent in using information technology. The reasons for students not being competent in information technology are: • the lack of clear guidance on the IT skills required of students completing their formal education because of professional accountancy bodies setting IT syllabi that are too vague and/or concise; • ignorance of the demands on trainee accountants as to the IT skills they require to be competent in the South African business environment; and • the lack of proper IT training offered by South African universities that deliver trainee accountants that possess a limited range of IT skills that may not be relevant to the environment students will function in. Through a survey the perceptions of role-players at South African universities on the strategies that universities would have to employ to ensure that the students they deliver to profession, acquire the relevant IT skills to be competent in the use of information technology, were determined. 2008-08-07T12:20:24Z 2010-06-01T08:19:18Z 2008-08-07T12:20:24Z 2010-06-01T08:19:18Z 2006-12 Thesis http://hdl.handle.net/10019.1/1349 en University of Stellenbosch Stellenbosch : University of Stellenbosch
collection NDLTD
language en
sources NDLTD
topic Information technology -- Study and teaching (Higher) -- South Africa
Accountants -- Education (Higher) -- South Africa
Dissertations -- Accountancy
Theses -- Accountancy
spellingShingle Information technology -- Study and teaching (Higher) -- South Africa
Accountants -- Education (Higher) -- South Africa
Dissertations -- Accountancy
Theses -- Accountancy
Wessels, Philippus Lodewikus
A framework for the integration of information technology in the education of professional accountants at South African universities
description Thesis (PhD (Accountancy))--University of Stellenbosch, 2006. === ENGLISH ABSTRACT: The accountancy profession operates within an environment that is changing at a rapid pace. It is the responsibility of the profession to ensure that all its members (including future members) meet the expectations placed on them by the users of their services. Professional accountants need to stay relevant in this changing environment that may require them to change or adapt the services they offer to their clients. It is the responsibility of professional accountancy bodies to strategically plan for these changes to ensure that members that join the profession posses the required knowledge and skills to be relevant and to stay relevant within the environment they operate in. One of the key drivers of change in the environment has been identified as the advances in information and communication technologies. Information and communication technologies have an impact on the role that accountants play in the environment (i.e. what they do) as well as on how they perform their role (i.e. how they do it). The main aim of this research was to determine if, and to what extent, students, that have completed their formal education and enter the profession as trainee accountants, possess the knowledge and skills to enable them to interact with and use information technology to be regarded as competent accountants within the South African business environment. Accountants are educated in South Africa at universities that offer programmes that have been accredited by a professional accountancy body as well as through practical training offered by training organisations. During this education process, accountants are imparted with the knowledge and skills as prescribed by the professional accountancy body so that they can join the profession as competent accountants. This research showed that there are serious shortcomings in the formal education of students regarding information technology that results in students entering the profession as trainee accountants not being competent in using information technology. The reasons for students not being competent in information technology are: • the lack of clear guidance on the IT skills required of students completing their formal education because of professional accountancy bodies setting IT syllabi that are too vague and/or concise; • ignorance of the demands on trainee accountants as to the IT skills they require to be competent in the South African business environment; and • the lack of proper IT training offered by South African universities that deliver trainee accountants that possess a limited range of IT skills that may not be relevant to the environment students will function in. Through a survey the perceptions of role-players at South African universities on the strategies that universities would have to employ to ensure that the students they deliver to profession, acquire the relevant IT skills to be competent in the use of information technology, were determined.
author2 Boshoff, W. H.
author_facet Boshoff, W. H.
Wessels, Philippus Lodewikus
author Wessels, Philippus Lodewikus
author_sort Wessels, Philippus Lodewikus
title A framework for the integration of information technology in the education of professional accountants at South African universities
title_short A framework for the integration of information technology in the education of professional accountants at South African universities
title_full A framework for the integration of information technology in the education of professional accountants at South African universities
title_fullStr A framework for the integration of information technology in the education of professional accountants at South African universities
title_full_unstemmed A framework for the integration of information technology in the education of professional accountants at South African universities
title_sort framework for the integration of information technology in the education of professional accountants at south african universities
publisher Stellenbosch : University of Stellenbosch
publishDate 2008
url http://hdl.handle.net/10019.1/1349
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