Common critical academic success factors of postgraduate accounting students

Heath, R C

Common critical academic success factors of postgraduate accounting students

Thesis / Dissertation

2004

Abstract

Recent research by the Human Sciences Research Council has indicated that there is a large need for skills in the Financial and Accounting Services (FAS), governmental and private sectors of the South African economy. Local and international events have led the call for greater ethical behaviour and accountability from financial professionals. South African Chartered Accountants are equipped with the necessary skills and education to fulfil these demands, and thus should be a major contributor to this demand. The South African Institute of Chartered Accountants (SAICA) has a member profile that is not in line with the current demographics of the country. Females and non-whites are the two groups that have very poor representation within the SAICA membership. There are current initiatives that are attemrting to redress these imbalances. A degree or equivalent in Accounting is the first requirement on the path to qualification for South African Chartered Accountants. Thus, tertiary institutions in South Africa are a very important part of the process to produce more qualified financial personnel. Tertiary institutions also need to be aware of the challenges that the FAS sector and SAIC A face. The University of Cape Town (UCT) is a significant contributor of academically qualified financial personnel for admission to SAICA's training programme for potential Chartered Accountants. In light of the restructuring of government grants to tertiary institutions and the personnel needs of public and private sectors, UCT needs to be aware of how to maximise its throughput of students. This implies admitting students with identified potential. Identifying successful student characteristics of academic performance will assist the university in setting admissions policies. This will thus increase graduation rates and the throughput of qualified personnel, and decrease the current high rate of student attrition and its related cost. The Post-Graduate Diploma in Accounting is the only post-graduate programme at the University of Cape Town that is recognised by SAICA for direct eligibility To write Part 1 of the Qualifying Examination.

Keywords

Commerce

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