Towards Global Citizenship Education: Implications for the South African Higher Education Accounting System

Authors

DOI:

https://doi.org/10.25159/2663-5895/13517

Keywords:

chartered accountancy, accounting education, South African Institute of Chartered Accountants, global citizenship education, pedagogy, CA2025, citizenship competence, relational acumen, social awareness, ethical awareness

Abstract

This article builds on prior calls to liberalise accounting education both globally and within a South African context, where the accounting curricula tend to have a technical and vocational bias. The authors specifically focus on the chartered accountancy (CA) education landscape in the country, where they call for the adoption of global citizenship education (GCE) within the CA education curricula. The authors’ contention is that if notions of GCE manifest within the CA education landscape, they increase students’ chances to become liberated and empowered. Additionally, they argue that adopting notions of GCE within the CA education pedagogy is vital to the development of citizenship competencies and relational acumen as outlined by the new CA2025 competency framework drawn up by the South African Institute of Chartered Accountants (SAICA). Finally, the authors contend that there are significant challenges to implementing GCE within the current CA education context, but they contend that these challenges do not minimise the urgent imperative for CA education to produce chartered accountants (CAs) who are both technically astute, as well as socially and ethically aware, within a global context.

References

Amernic, J., and R. Craig. 2004. “Reform of Accounting Education in the post‐Enron Era: Moving Accounting ‘Out of the Shadows’.” Abacus 40 (3): 342–378. https://doi.org/10.1111/j.1467-6281.2004.00162.x DOI: https://doi.org/10.1111/j.1467-6281.2004.00162.x

Bedford, N., E. E. Bartholomew, C. A. Bowsher, A. L. Brown, S. Davidson, C. T. Horngren, H. C. Knortz, M. M. Piser, W. G. Shenkir, J. K. Simmons, and E. L. Summers. 1986. “Future Accounting Education: Preparing for the Expanding Profession.” Issues in Accounting Education 1 (1): 168–195.

Behn, B. K., W. F. Ezzell, L. A. Murphy, J. D. Rayburn, M. T. Stith, and J. R. Strawser. 2012. “The Pathways Commission on Accounting Higher Education: Charting a National Strategy for the Next Generation of Accountants.” Issues in Accounting Education 27 (3): 595–600. https://doi.org/10.2308/iace-10300 DOI: https://doi.org/10.2308/iace-10300

Benhabib, S. 1996. “Four toward a Deliberative Model of Democratic Legitimacy.” In Democracy and Difference: Contesting the Boundaries of the Political, edited by S. Benhabib, 67–94. Princeton: Princeton University Press. https://doi.org/10.1515/9780691234168-005 DOI: https://doi.org/10.1515/9780691234168-005

Bimbassis, H. 2013. “The APC: SAICA’S New ‘PART II’.” Accountancy SA (June): 47–49.

Birzea, C. 1996. Education for Democratic Citizenship. Strasbourg: Council of Europe.

Black, W. H. 2012. “The Activities of the Pathways Commission and the Historical Context for Changes in Accounting Education.” Issues in Accounting Education 27 (3): 601–625. https://doi.org/10.2308/iace-50091 DOI: https://doi.org/10.2308/iace-50091

Botes, V., M. Low, and J. Chapman. 2014. “Is Accounting Education Sufficiently Sustainable?” Sustainability Accounting, Management and Policy Journal 5 (1): 95–124. https://doi.org/10.1108/SAMPJ-11-2012-0041 DOI: https://doi.org/10.1108/SAMPJ-11-2012-0041

Boyce, G. 2008. “The Social Relevance of Ethics Education in a Global(ising) Era: From Individual Dilemmas to Systemic Crises.” Critical Perspectives on Accounting 19 (2): 255–290. https://doi.org/10.1016/j.cpa.2006.09.008 DOI: https://doi.org/10.1016/j.cpa.2006.09.008

Boyce, G. 2014. “Ethics in Accounting Education.” In The Routledge Companion to Accounting Education, edited by R. M. S. Wilson, 533–555. Abingdon: Routledge.

Boyce, G., V. Narayanan, S. Greer, and B. Blair. 2019. “Taking the Pulse of Accounting Education Reform: Liberal Education, Sociological Perspectives, and Exploring Ways Forward.” Accounting Education 28 (3): 274–303. https://doi.org/10.1080/09639284.2019.1586552 DOI: https://doi.org/10.1080/09639284.2019.1586552

Caputo, J. D., ed. 1997. Deconstruction in a Nutshell: A Conversation with Jacques Derrida. Vol. 53. New York: Fordham University Press.

Carr, S., and M. R. Mathews. 2004. “Accounting Curriculum Change and Iterative Programme Development: A Case Study.” Accounting Education 13 (Suppl. 1): 91–116. https://doi.org/10.1080/0963928042000310814 DOI: https://doi.org/10.1080/0963928042000310814

Derrida, J. 1984. “Deconstruction and the Other. An Interview with Jacques Derrida.” In Dialogues with Contemporary Continental Thinkers, edited by R. Kearney, 1–152. Manchester: Manchester University Press.

Derrida, J. 1992. “Force of Law: The Mystical Foundation of Authority.” Translated by M. Quaintance. In Deconstruction and the Possibility of Justice, edited by D. Cornell, M. Rosenfeld and D. G. Carlson, 1–67. New York: Routledge.

DHET (Department of Higher Education and Training). 2001. “Manifesto on Values, Education and Democracy.” Accessed June 25, 2021. https://www.dhet.gov.za/Reports%20Doc%20Library/Manifesto%20on%20Values,%20Education%20and%20Democracy.pdf

Enslin, P., S. Pendlebury, and M. Tjiattas. 2001. “Deliberative Democracy, Diversity and the Challenges of Citizenship Education.” Journal of Philosophy of Education 35 (1): 115–130. https://doi.org/10.1111/1467-9752.00213 DOI: https://doi.org/10.1111/1467-9752.00213

Gilmour, J. 2013. “Chartered Accountants Need to Up Their Game – Sizwe Nxasana.” Moneyweb. Accessed May 18, 2022. https://www.moneyweb.co.za/archive/chartered-accountants-need-to-up-their-game-sizwe/

IFAC (International Federation of Accountants). 2021. “South African Institute of Chartered Accountants.” Accessed June 25, 2021. https://www.ifac.org/about-ifac/membership/members/south-african-institute-chartered-accountants

Merino, B. D. 2006. “Financial Scandals: Another Clarion Call for Educational Reform – A Historical Perspective.” Issues in Accounting Education 21 (4): 363–381. https://doi.org/10.2308/iace.2006.21.4.363 DOI: https://doi.org/10.2308/iace.2006.21.4.363

Newman, J. H. 1996. The Idea of a University. New Haven: Yale University Press.

Nussbaum, M. C. 1998. Cultivating Humanity. Cambridge, MA: Harvard University Press. https://doi.org/10.2307/j.ctvjghth8 DOI: https://doi.org/10.2307/j.ctvjghth8

Nussbaum, M. C. 2002. “Education for Citizenship in an Era of Global Connection.” Studies in Philosophy and Education 21 (4–5): 289–303. https://doi.org/10.1023/A:1019837105053 DOI: https://doi.org/10.1023/A:1019837105053

Pullen, E. 2022. “An Analysis of Critical Thinking Skills and Democratic Citizenship Education in the South African Higher Education System and Its Implications for Teaching and Learning.” Doctoral diss., Stellenbosch University.

Rancière, J. 1991. The Ignorant Schoolmaster. Vol. 1. Stanford: Stanford University Press.

SAICA (South African Institute of Chartered Accountants). 2019. “SAICA Competency Framework 2018: Detailed Guidance for the Academic Programme.” Accessed May 28, 2021. https://www.saica.co.za/Portals/0/LearnersStudents/documents/CompetencyFramework2019b.pdf

SAICA (South African Institute of Chartered Accountants). 2020. “Assessment of Professional Competence (APC) Regulations.” Accessed October 7, 2021. https://www.saica.co.za/Portals/0/LearnersStudents/Examinations/Part_II_APC_Exam_regulations_Effective_APC_2020_onwards.pdf

SAICA (South African Institute of Chartered Accountants). 2021. “CA2025.” Accessed May 14, 2022. https://www.saica.org.za/initiatives/competency-framework/ca2025

Terblanche, J. 2019. “Cultivating Socially Just Responsible Citizens in Relation to University Accounting Education in South Africa.” PhD diss., Stellenbosch University.

Terblanche, J., and Y. Waghid. 2021. “Chartered Accountancy and Resistance in South Africa.” South African Journal of Higher Education 35 (3): 239–253. https://doi.org/10.20853/35-3-3894 DOI: https://doi.org/10.20853/35-3-3894

Venter, E. R., and C. de Villiers. 2013. “The Accounting Profession’s Influence on Academe: South African Evidence.” Accounting, Auditing and Accountability Journal 26 (8): 1246–1278. https://doi.org/10.1108/AAAJ-06-2012-01027 DOI: https://doi.org/10.1108/AAAJ-06-2012-01027

Veugelers, W. 2011. “The Moral and the Political in Global Citizenship: Appreciating Differences in Education.” Globalisation, Societies and Education 9 (3-4): 473–485. https://doi.org/10.1080/14767724.2011.605329 DOI: https://doi.org/10.1080/14767724.2011.605329

Waghid, Y. 2018. “Global Citizenship Education: A Southern African Perspective.” In The Palgrave Handbook of Global Citizenship and Education, edited by I. Davies, L-C. Ho, D. Kiwan, C. L. Peck, A. Peterson, E. Sant and Y. Waghid, 97–109. London: Palgrave Macmillan. https://doi.org/10.1057/978-1-137-59733-5_7 DOI: https://doi.org/10.1057/978-1-137-59733-5_7

Waghid, Y. 2021. Mindly Twists and Turns: A Philosopher’s Memoir. Stellenbosch: SUN Press. https://doi.org/10.2307/j.ctv2gjwmhz DOI: https://doi.org/10.2307/j.ctv2gjwmhz

Walker, R. A. 1948. “Citizenship Education and the Colleges.” American Political Science Review 42 (1): 74–84. https://doi.org/10.2307/1949463 DOI: https://doi.org/10.2307/1949463

Wood, N., and S. M. Maistry. 2014. “Professional Accounting Associations’ Influence on Higher Education Accounting Pedagogy.” Alternation 12: 198–239.

Downloads

Published

2023-07-28

How to Cite

Pullen, Elton, and Yusef Waghid. 2022. “Towards Global Citizenship Education: Implications for the South African Higher Education Accounting System”. Progressio 43:13 pages. https://doi.org/10.25159/2663-5895/13517.

Issue

Section

Articles
Received 2023-04-12
Accepted 2023-05-25
Published 2023-07-28