Browsing by Author "Miller, Taryn"

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    Accounting career decision-making choices of rural high school learners in Amathole East, Eastern Cape, South Africa
    (2025) Mbali, Asisipo; Miller, Taryn
    Career decision-making continues to be a concern for high school learners. This is an even bigger concern for learners in rural based high schools due to lack of knowledge about various careers. This study sought to understand accounting career decisionmaking choices of rural high school learners in selected schools of Amathole East in the Eastern Cape, South Africa. The purpose of this study was to understand what influences or motivates the career choices of rural high school learners when choosing a career in accounting. The study is grounded upon the Social Cognitive Career Theory (SCCT). A quantitative approach was adopted using paper-based questionnaires. The questionnaires were completed by 414 mathematics learners in 9 high schools in the district. The findings indicate that these learners lack knowledge of various accounting careers and that this may impact their decision of whether or not to pursue a career in accounting. The findings of the study also identify relevant interventions to raise awareness about various accounting career pathways for learners in rural high schools, that may be useful to tertiary institutions and professional accounting bodies.
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    An investigation into the ability of non-IFRS earnings measures' to predict future operating cash flows for a sample of South African JSE listed companies
    (2018) Chittenden, Reece; Miller, Taryn
    This study investigates whether or not non-IFRS earnings measures can predict future operating cash flows. Many companies consistently present non-IFRS earnings measures, being voluntarily disclosed earnings measures lacking in formal definition, in order to communicate a companies’ core or sustainable earnings. Prior research into the usefulness of non-IFRS earnings measures has shown mixed results around the measures’ ability to predict a company’s future stock returns. Furthermore, there is some evidence that non-IFRS earnings measures have been used opportunistically to report a more favourable financial performance compared to IFRS earnings, questioning the usefulness and relevance of non-IFRS earnings measures. A linear mixed model was used to investigate the ability of non-IFRS earnings measures’ to predict future operating cash flows [CF(T+1)] using the top 40 Johannesburg Stock Exchange (JSE) companies over the sample period from 2012 to 2016. The results of the statistical analysis showed that the non-IFRS earnings measure within the final model showed a positive and significant relationship with CF(T+1), which aligns with findings of a similar Australian study. Further to this, the inclusion of an indicator variable for mining companies was found to improve the model’s ability to predict future operating cash flows using non-IFRS earnings measures. The results of this study add to the growing area of research surrounding non-IFRS measures by uniquely focusing on South African companies, with similar results to prior studies. These findings may be of assistance to analysts and investors for valuation purposes and to standard-setting bodies for consideration as part of their current research project on performance reporting. Finally, the results provide justification for non-IFRS earnings measures as valid and useful metrics for analysis of company performance.
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    How can CA(SA) university students be better prepared for the SAICA training programme: A focus on relational and decision-making skills
    (2022) Kotze, Ruhan; Miller, Taryn
    Purpose: This study investigates the extent to which aspirant CA(SA)s perceive how the academic programme is, and should be, developing relational and decision-making (RDM) skills. There has been extensive criticism that these skills are insufficiently developed in accounting students, an unfortunate reality which, consequently, hinders their expected performance during the SAICA training programme. Research method: A questionnaire was distributed to 103 aspirant CA(SA)s (of which 44 responded) working at one of the largest audit firms globally and currently in their 1st to 3rd year of the SAICA training programme. The questionnaire consisted of three main questions focusing on the respondents' perception of the academic programme. Findings: The majority of the respondents perceive that almost all of the RDM skills are developed to an intermediate or advanced level during the academic programme. However, respondents also perceive that the academic programme should place greater focus on developing certain RDM skills, such as relationship-building; professional scepticism and teamwork, to an advanced level, to maximise performance during the training programme. Lastly, the case study method, a teaching method by academics, resulted in the highest response rate for assisting in developing RDM skills. Originality and value: The study is the first to research RDM skills development, as defined within the new SAICA Competency Framework, during the South African academic programme. Furthermore, the findings of this study could assist SAICA in identifying RDM skills development shortcomings and whether the academic or training programme providers should bear more responsibility for developing certain skills.
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    Investigating a tripartite collaboration between accounting firms, teachers and prospective accounting learners for growing the accountancy pipeline: a case study from Makhanda
    (2025) Mrubata-Mhlebi, Nomahlubi; Miller, Taryn
    The accounting profession is experiencing a concerning decline in the number of people joining the profession. This is evidenced by decreasing enrolments in entrance examinations, smaller classes in university lecture theatres and the discontinuation of accounting classes in many high schools. Yet, the significance of this profession cannot be overstated in its role in fostering a robust local economy and providing its members access to a quality of life which surpasses that of the average individual. This study is qualitative in nature and follows a two-phase approach, firstly, using semi-structured interviews to collect data from a sample of twenty learners and six schools from four quintile three schools in Makhanda. The second phase required semi-structured interviews with participants from four accounting firms using the analysed data from phase 1 as a base. The theory of social justice is used as a lens to answer the following research question: How can the accounting profession, prospective accounting learners and their teachers collaborate to grow the pipeline of prospective accountants? Among others, the study finds that learners and firms can collaborate through school prize giving, formalised school visits and tailored career fairs. Teachers and firms can collaborate through the development of teaching and learning material and through firms acting as advisors when needed. The study is unique in its documentation of solutions that may assist in increasing the pipeline of prospective accountants. The findings of the study may be useful to academics and professionals concerned with the declining pipeline into the profession and those responsible for promoting the profession.
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    Motives, expectations and preparedness for higher education: a study of Education Development Unit (EDU) students at UCT
    (2025) Zulu, Zibuyile; Miller, Taryn
    This study aims to identify the motives, expectations, and preparedness of first-year accounting students on the Education Development Unit (EDU) programme at the University of Cape Town (UCT) in South Africa. Understanding these factors is crucial for enhancing the success and transition of black students into higher education, especially considering the historical inequalities of Apartheid. A quantitative approach was employed, utilising a questionnaire administered to first-year accounting students on the EDU program. Responses from 85 students were obtained. Descriptive statistics were used to analyse the data. The findings reveal diverse motives for entering higher education, including career aspirations and personal development. Students' expectations include gaining knowledge, developing skills, and achieving academic success, though levels of preparedness vary. While students anticipated intellectual growth, they did not expect to develop better social skills. The findings reveal that students' time commitments were not aligned with university expectations. No gender differences were observed between male and female students. Additionally, no significant differences were identified between Thuthuka (black students with funding and support from the South African Institute of Charted Accountants (SAICA)) and non-Thuthuka students, nor between students who took English as a first language and those who did not. A recommendation stemming from the study is that educators should incorporate initiatives to develop interpersonal skills alongside academic training. These findings have practical implications for curriculum design and student support services, particularly catering for black students in South Africa.
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    A search for firm characteristics that explain option-granting behaviour in South Africa
    (2003) Miller, Taryn; Graham, Mark
    Share options have become a popular, frequently rewarding and incentive-providing form of remuneration for executive directors and other employees. Previous international research has shown that the firm's decision to grant share options may be influenced by its financial reporting situation; its tax position; the existence of conflicting interests between management and other stakeholders; as well as the firm's size and liquidity situation. The reasons why the conflict of interest has been found to be significantly associated with the granting of share options is because share options can align the interests of management with those of the shareholders and in so doing reduce the extent of agency costs. The lack of an accounting requirement to recognise share options as an expense has also been found to influence the firms' decision to grant share options depending on its financial reporting position. The firm's tax position has also been associated with the decision to grant options based on the fact that firms cannot obtain a tax deduction for the value of share options granted. Finally, large firms with liquidity constraints have been found to be more likely to grant share options, due to the lack of available cash reserves for the payment of salaries. There has been no research as to whether the above explanatory variables influence the granting of share options by South African firms. The objective of this study is to investigate whether the variables that were identified internationally as being associated with share option grants apply to grants made to South African executive directors. This study examines whether the extent of share options granted is associated with various financial reporting and tax indicators, proxies for agency costs, the firm's size and its liquidity. Data from 61 firms over 2000 and 2001 was obtained. A total of 33 firms that granted share options were examined together with 28 firms that did not. The value of share options was measured using the dividend-adjusted Black Scholes model, and the dependent variable was calculated to be the value of share options granted during the year divided by the sum of the value of share options granted and the annual cash salary paid to the executives. This variable was regressed against thirteen independent variables identified in previous research. The results of this research indicate strongly that the larger the finn and the greater the extent of future growth opportunities (represented by the ratio of research and development to total assets), the more likely it is that finns will grant options, both of which are consistent with existing theoty. Option granting behaviour was also found to differ across industries and there was some evidence that the more difficult it is to monitor executive's performance (represented by the ratio of the variance in return on equity to the variance in share price), the more likely it is that the finn will grant options. Variables that were statistically significant but in the opposite direction to what was expected were growth in assets and the market-to-book ratio, both of which were negatively correlated with option granting behaviour. TIlls inconsistency may however be due to the fact that the data from the sample may not be a true reflection of the population. Financial reporting incentives, tax disincentives, liquidity, and two proxies for agency costs (the variance of market-adjusted returns and the ratio of the variance of marketadjusted returns to total returns) were not found to be significantly associated with option granting. TIlls suggests that the lack of a requirement to recognise share options as an expense; no deductions of share options for tax purposes; the fact that executive's choose to invest in projects that yield highly variable returns; and that finns that have a large amount of noise in their share price relative to the market, do not influence the decision to grant share options in South Africa. It therefore appears that the key drivers for granting share options to South African executive directors are finn size, unclear signals between earnings performance and the quality of manager's decisions and the desire to reduce agency costs by encouraging managers to focus on long-term investment opportunities.
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    The effectiveness of an educational game in developing particular professional values, attitudes and acumens
    (2023) Jogiat, Fathima; Miller, Taryn
    The world that we live in is ever-changing at a rapid pace. In order for chartered accountants to remain relevant in our ever-changing world, it is essential that their skills evolve at the same pace. Professional values attitudes and acumens (PVAAs) are crucial skills that must be developed during the journey to becoming a chartered accountant, as required by the South African Institute of Chartered Accountants (SAICA). The purpose of this study is to develop and evaluate the effectiveness of a game that aims to further develop these skills. The game was developed and played by twenty third year Bachelor of Accounting students. A convergent mixed-method research design was applied, to obtain students' perspectives on the PVAAs they applied and developed during the playing of the game. Quantitative and qualitative data was obtained through the use of a survey and the facilitation of focus group interviews. The game was perceived to be effective in creating awareness around the importance of the development of these skills and encouraging application of them. Participants indicated that they enjoyed the game and preferred it over traditional teaching methods. The findings suggest that the game may be effective in further developing these skills in accounting students; thereby providing a practical, engaging teaching option within this challenging area of accounting education.
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    The relationship between emotional intelligence and academic performance of chartered accountancy students at a south African tertiary institution
    (2023) Magaya, Sinazo; Miller, Taryn
    The concept of emotional intelligence (EI) is gaining traction in academia and in recruitment spaces. In education, studies conducted outside South Africa suggest that a relationship exists between EI and the academic performance of students. The purpose of this study was to assess whether a relationship exists between the EI of undergraduate accounting students registered at a South African tertiary institution and their academic performance. A quantitative research approach was applied and 103 students completed a questionnaire that was used to measure their EI. The mean EI score was ‘average' at 172 points per the NHS EI measurement toolkit scores. Academic performance data was obtained for each study participant. The average mark was 73% and the average pass rate was 99%. Regression analysis was conducted to assess the relationship between the measure of EI and students' academic performance. The results revealed a negative relationship between overall EI and academic performance. This relationship was however not statistically significant as the P-value was larger than the significance level (α = 0.05) at 0.1. A negative relationship was also noted between individual EI elements and academic performance. Therefore, EI is not seen as one of the factors that affect academic performance of South African accounting students at an undergraduate level. This paper contributes to the ongoing research on factors that affect academic performance of South African accounting students, in an attempt to improve success rates in accounting studies.