Browsing by Author "Lubbe, Ilse"

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    Exploring The Teaching Interventions And Assessment Tools For Communication Skills In Higher Education For Accounting Students
    (2023) Whitehorn, Kim; Lubbe, Ilse
    With the world of work changing at a rapid pace, professional accountants need to adapt their traditional role to ensure relevance in the future workplace. Communication skills are among the most important competencies for future professional accountants. However, recent accounting graduates' communication skills are lacking, indicating the need to develop communication skills at a higher education level. Despite this need having been researched and expressed for several years, limited research is available on the teaching interventions and assessment tools that are effective in developing accounting students' communication skills. While several interventions and assessment tools have been researched, no consolidated framework is available which identifies and assesses the most effective and useful teaching interventions and assessment tools, which could also be informed by research in fields similar to accounting, such as engineering. This study seeks to fill this gap. An extended, systematic literature review in both fields was performed to identify useful teaching interventions and assessment tools to develop students' communication skills. These studies were categorised and analysed to develop a framework of effective teaching interventions and assessment tools that accounting educators can use to develop their students' communication skills.
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    From novice to expert: assessment of the levels of expertise of South African Chartered Accountants and Auditors in an academic and professional programme using the Dreyfus's Five-Stage Model of Skills Acquisition
    (2016) West, Sumaya; Jacklin, Heather; Lubbe, Ilse
    Knowledge in professional and business related courses are grounded in real-world business contexts, which influence the theoretical aspects of an academic programme. Most students in South Africa lack prior business and auditing knowledge, which makes it difficult for them to transfer the theoretical business knowledge, skills and attributes acquired in an educational setting, to the workplace setting. The challenge for auditing educators is to facilitate the acquisition and transfer of theoretical auditing knowledge in preparation of and application for the workplace. Research studies suggest that there is a key dilemma within continuing professional education and development, which mainly relates to the tension between the academic knowledge, skills and attributes and the knowledge, skills and attributes required in professional auditing practice. The purpose of this qualitative study was to assess and compare the development of professional competencies and related expertise of different individuals at different stages in their professional auditing careers. The Dreyfus's five-stage model of skill acquisition (Dreyfus's model) offers a useful theoretical framework for understanding how individuals acquire knowledge and skills through formal instruction and experience. The five stages of the Dreyfus model are identified as novice, advanced beginner, competent, proficient and expert. In this study, the adapted Dreyfus's model was used to assess the knowledge and skills needed of auditors at various stages in an academic and professional training programme in South Africa. Using ten semi-structured interviews, this study highlights the differences in the levels of expertise between experienced auditors and auditors at the novice stage of proficiency. Participants in this study included audit graduates, audit trainees and audit managers. The study found that there were distinct stages in skills development, generally in line with those suggested by the Dreyfus's model, and that there were major shifts in individuals' practice with the development of professional expertise. Central to the movement from one stage to the next is the way in which meaningful connections are made between what is already known (theory) and its application (practice). In developing a framework for understanding what auditing knowledge, skills and experiences are required at various stages, this study informs further development plans for educational workplace settings that are specifically designed for individuals to progress from one developmental stage to another.
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    An investigation into the practices of academics in Departments of Accounting at South African universities : the pressures on educators of professionals to meet the requirements of their profession and those of an academic institution simultaneously
    (2010) Lubbe, Ilse
    This study investigates and describes the practices of academics in Departments of Accounting at South African universities in order to identify and analyse pressures on educators of professionals. The strong control exercised by the South African Institute of Chartered Accountants (SAICA) on the curriculum of undergraduate and post-graduate programmes offered at South African universities leading to the Chartered Accountant (CA) qualification and the requirement by research-led universities for academics to produce quality research together create tension between the academic titles of research and teaching, in the context of educating for a profession.
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    Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university
    (2020) Bardien, Mariam; Lubbe, Ilse
    This qualitative research aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger or weaker in the threshold concepts. The analysis points to five threshold concepts in the financial instruments module. It further aims to explore whether African, Coloured and Indian students' exposure to these threshold concepts results in troublesome knowledge and/or transformation in understanding and thinking in a second-year Accounting course at a South African university. Triangulation is used to confirm the authenticity and consistency of the data emerging from the identification of the threshold concepts. Using Semantics, this research illustrates that the five threshold concepts possess weaker semantic gravity due to the abstract nature of the threshold concepts and stronger semantic density is present due to the complex and dense terminology inherent in financial instruments. Evidence from a general survey, interviews and summative assessments conducted with students registered for an Accounting course shows that exposure to the threshold concepts resulted in troublesome knowledge and/or transformed understanding. Identifying the threshold concepts could make specialised Accounting knowledge more explicit to students and exploring the knowledge experienced as troublesome and the transformed understanding experienced provides room for debate around pedagogy and curriculum reform.
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    Panda Flooring (Large Class Teaching Project)
    (2014-10-31) Davidson, Dhanyal; Herbert, Shelly
    This is a video demonstrating the manufacture and distribution of bamboo flooring, including the internal controls necessary in the business. All documents are also included, such as the customer invoice and delivery note. This video is based on a fictitious business.
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    Workbook 2011 - Large Class Teaching Project
    (University of Cape Town, 2011-02-15) Herbert, Shelly; Minter, Tessa; Lubbe, Ilse; Hyland, Tarryn
    This workbook is used across 3 courses in the Commerce Faculty - Financial Reporting 2, Information Systems in Business and Control of Financial Information Systems. It incorporates and integrates aspects of all 3 courses.
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    Workbook 2012 - Large Class Teaching Project
    (University of Cape Town, 2012-02-15) Herbert, Shelly; Minter, Tessa; Lubbe, Ilse; Hyland, Tarryn
    This workbook is used across 3 courses in the Commerce Faculty - Financial Reporting 2, Information Systems in Business and Control of Financial Information Systems. It incorporates and integrates aspects of all 3 courses.
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    Workbook 2013 - Large Class Teaching Project
    (University of Cape Town, 2013-02-15) Herbert, Shelly; Minter, Tessa; Lubbe, Ilse; Hyland, Tarryn
    This workbook is used across 3 courses in the Commerce Faculty - Financial Reporting 2, Information Systems in Business and Control of Financial Information Systems. It incorporates and integrates aspects of all 3 courses.