Clashing Goals of SAICA and South African Universities: A Need for Reflection and Realignment
DOI:
https://doi.org/10.25159/2520-9515/12803Keywords:
Accounting, Chartered Accountant, Commerce, Lecturers, SAICA, South African UniversitiesAbstract
This article recognises the conflicting goals of the South African Institute of Chartered Accountants (SAICA) and the faculties of commerce in South African universities. To achieve the central aim of the study, a qualitative approach based on a literature review was applied. The study argues that the excessive focus of SAICA on the chartered accountancy route prevents accounting research in the country and is thus in conflict with the research objectives of faculties of commerce in South African universities. Based on this argument, the study suggests a realignment of objectives. Conflict resolution demands that the teaching and research route in the accounting mentorship programme be promoted and incentivised by creating funds to augment the salaries of lecturers in the SAICA-accredited accounting departments in the country. This realignment will further strengthen the resolve of both SAICA and faculties of commerce in universities to produce world-class higher education and chartered accountants.
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Temoso, O. and Myeki, L. W. 2022. “Estimating South African Higher Education Productivity and Its Determinants Using Färe-Primont Index: Are Historically Disadvantaged Universities Catching Up?” Research in Higher Education, 1−22
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Tewari, D. D. and Ilesanmi, K. D. 2020. “Teaching and Learning Interaction in South Africa’s Higher Education: Some Weak Links.” Cogent Social Sciences 6(1): 1740519
SAICA. 2012. “Thuthuka CA Bursary Fund Produces First Fruits.” Accessed 9 February 2014. https://www.saica.co.za/News/NewsArticlesandPressmediareleases/tabid/695/itemid/3428/language/en-ZA/Default.aspx
Venter, E. R. and de Villiers, C. 2013. “The Accounting Profession’s Influence on Academe: South African Evidence.” Accounting, Auditing and Accountability Journal 26(8): 1246–1278. http://doi.org/10.1108/AAAJ-06-2012-01027
World Economic Forum. 2015. “The Global Competitiveness Report 2015.” Accessed 1 March 2023. https://www.weforum.org/reports/global-competitiveness-report-2015.
Willmott, H. 1986. “Organising the Profession: A Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the U.K.” Accounting, Organisations and Society.” 11(6): 555–580. http://doi.org/10.1016/0361-3682(86)90036-X.
Annisette, M. 2003. “The Colour of Accountancy: Examining the Salience of Race in a Professionalisation Project.” Accounting, Organisations and Society 28(7−8): 639–674. http://doi.org/10.1016/S0361-3682(02)00030-2
Annisette, M. and Kirkham, L. M. 2007. “The Advantages of Separateness Explaining the Unusual Profession-university Link in English Chartered Accountancy.” Critical Perspectives on Accounting 18(1):1–30. http://doi.org/10.1016/j.cpa.2006.03.005
Barac, K. 2009. “South African Training Officers’ Perceptions of the Knowledge and Skills Requirements of Entry-level Trainee Accountants.” Metrari Accountancy Research 17 (2):19−46
Barac, K. and Du Plessis, L. 2014. “Teaching Pervasive Skills to South African Accounting Students.” Southern African Business Review 18(1): 53−79
SAICA. 2014. “Becoming a CA. 2014.” Accessed 8 February 2014 https://www.saica.co.za/Training/BecomingaCA/tabid/157/language/en-ZA/Default.aspx
Carnegie, G. D. 2014. “The Present and Future of Accounting History.” Accounting, Auditing and Accountability Journal 27: 1241–1249. http://doi.org/10.1108/AAAJ-05-2014-1715
Chua, W. F. and Poullaos, C. 2002. “The Empire Strikes Back? An Exploration of Centre-periphery Interaction Between the ICAEW and Accounting Associations in the Self-governing Colonies of Australia, Canada and South Africa, 1880-1907.” Accounting, Organisations and Society 27(4−5): 409–445. http://doi.org/10.1016/S0361-3682(01)00020-4
De Villiers, R. R. and Viviers, H. A. 2018. “Evaluating the Effective Development of Pervasive Skills: The Perceptions of Students at Two South African SAICA-accredited Universities.” Journal for New Generation Sciences 16(1): 17−39.
Hammond, T., Clayton, B. M. and Arnold, P. J. 2009. “South Africa’s Transition From Apartheid: The Role of Professional Closure in the Experiences of Black Chartered Accountants.” Accounting, Organizations and Society 34(6−7): 705–721. http://doi.org/10.1016/j.aos.2008.09.002
Hammond, T., Clayton, B. M. and Arnold, P. J. 2012. “An ‘Unofficial’ History of Race Relations in the South African Accounting Industry, 1968−2000: Perspectives of South Africa’s First Black Chartered Accountants.” Critical Perspectives on Accounting 23(4−5): 332–350. http://doi.org/10.1016/j.cpa.2011.10.005
Keevy, M., and Mare, D. J. 2018. “Pervasive Skills Development for Aspirant Chartered Accountants: Academic Versus Training Programmes.” Journal of Economic and Financial Sciences 11(1): 1−9
International Accounting Standards Board (IASB). 2014. Members of the IASB 2014. Accessed 10 February 2014. http://www.ifrs.org/The+organisation/Members+of+the+IASB/Darrel+Scott.htm
Mihret, D. G., James, K. and Mula, J. M. 2012. “Accounting Professionalisation Amidst Alternating State Ideology in Ethiopia.” Accounting, Auditing and Accountability Journal 25(7): 1206–1233. http://doi.org/10.1108/09513571211263248
Myburgh, JE. 2005. “An Empirical Analysis of Career Choice Factors that Influence First-year Accounting Students at the University of Pretoria: A Cross-racial Study.” Meditari Accountancy Research 13(2): 35–48 http://dx.doi.org/10.1108/10222529200500011
Sadler B. and Erasmus, J. 2005. The Academic Success and Failure of Black Chartered Accounting Graduates in South Africa: A Distance Education Perspective.” Meditari Accountancy Research 13(1): 29–50 http://dx.doi.org/10.1108/10222529200500003
SAICA. 2022. Membership Statistics for CA(SA), AGA(SA) and AT(SA). Accessed 1 March 2023. https://www.saica.org.za/members/member-info/membership-statistics
SAICA. 2021. Membership Statistics 2021. Accessed 13 December 2021. https://saicawebprstorage.blob.core.windows.net/uploads/Website_Membership_Statistics_November2021.pdf
SAICA. 2016. “Competency Framework Detailed Guidance for the Academic Programme: Competencies of a CA (SA) at the Point of the Initial Test of Competence (ITC) (assessment of core technical knowledge).” SAICA. Johannesburg
SAICA.2010. “Competency Framework: Detailed Guidance for Academic Programs.” Accessed 9 February 2014. http://www.saica.co.za
SAICA. 2014a. “Corporate.” Accessed 8 February 2014. https://www.saica.co.za/About/tabid/56/language/en-ZA/Default.aspx
SAICA. 2014b. “Group Financial Report 2014: The Power of Possibility Through Integrated Thinking.” Accessed 27 July 2015. https://www.saica.co.za/About/SAICAAnnualReport/tabid/1219/language/en-ZA/Default.aspx
SAICA. 2014c. “SAICA Membership Statistics.” Accessed 9 February 2014.
https://www.saica.co.za/Members/AboutMembers/MembershipStatistics/tabid/502/language/en-ZA/Default.aspx
SAICA. 2013. SAICA History. Accessed February 8, 2014. https://www.saica.co.za/About/SAICAHistory/tabid/70/language/en-ZA/Default.aspx
Salkind, N.J. 2010. “Discourse Analysis. In Sage Encyclopaedia of Research Design.” Accessed 24 July 2020. https://methods.sagepub.com/reference/encyc-of-research-design
Styger, A. and Heymans, A. 2015. “Government Funding Framework for South African Higher Education Institutions.” South African Journal of Higher Education 29(2): 260−278
Temoso, O. and Myeki, L. W. 2022. “Estimating South African Higher Education Productivity and Its Determinants Using Färe-Primont Index: Are Historically Disadvantaged Universities Catching Up?” Research in Higher Education, 1−22
Tewari, D. D. n.d. “A Comparative Analysis of Professional Accountancy Programs in South Africa and India: What Each Country Can Learn from the Other.”[Unpublished]
Tewari, D. D. and Ilesanmi, K. D. 2020. “Teaching and Learning Interaction in South Africa’s Higher Education: Some Weak Links.” Cogent Social Sciences 6(1): 1740519
SAICA. 2012. “Thuthuka CA Bursary Fund Produces First Fruits.” Accessed 9 February 2014. https://www.saica.co.za/News/NewsArticlesandPressmediareleases/tabid/695/itemid/3428/language/en-ZA/Default.aspx
Venter, E. R. and de Villiers, C. 2013. “The Accounting Profession’s Influence on Academe: South African Evidence.” Accounting, Auditing and Accountability Journal 26(8): 1246–1278. http://doi.org/10.1108/AAAJ-06-2012-01027
World Economic Forum. 2015. “The Global Competitiveness Report 2015.” Accessed 1 March 2023. https://www.weforum.org/reports/global-competitiveness-report-2015.
Willmott, H. 1986. “Organising the Profession: A Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the U.K.” Accounting, Organisations and Society.” 11(6): 555–580. http://doi.org/10.1016/0361-3682(86)90036-X.
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Published
2023-05-19
How to Cite
Tewari, Devi Datt, and Kehinde Ilesanmi. 2023. “Clashing Goals of SAICA and South African Universities: A Need for Reflection and Realignment”. Journal of Law, Society and Development 9 (May):22 pages. https://doi.org/10.25159/2520-9515/12803.
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