https://ir.unisa.ac.za/handle/10500/14479 2026-05-14T04:08:49Z 2026-05-14T04:08:49Z Reyneke, Yolande Shuttleworth, Christina Cornelia https://ir.unisa.ac.za/handle/10500/32174 2026-02-19T10:39:09Z 2018-07-01T00:00:00Z

ACCOUNTING EDUCATION IN AN OPEN DISTANCE LEARNING ENVIRONMENT: CASE STUDIES FOR PERVASIVE SKILLS ENHANCEMENT Reyneke, Yolande; Shuttleworth, Christina Cornelia Distance learning institutions allow access to many students who do not enjoy the luxury of studying fulltime at contact-based universities by providing flexibility in terms of time, space and finances. Globally, accountants are vital for the economy and it is important that higher education institutions empower them with the necessary skills to face the volatile working environment. Equipping accounting students with only discipline-specific knowledge, does not result in practice-ready accountants, which cause great concern for professional accounting bodies as well as employers. Pervasive skills are soft skills, also sometimes referred to as personal attributes allowing effective interaction between people. Using case studies to develop pervasive skills in accounting education, specifically in Open Distance Learning (ODL) institutions, is regarded as a fairly unexplored area. A qualitative research approach was followed whereby interviews were conducted with management members of the College of Accounting Sciences (CAS) at the University of South Africa (UNISA). The interviews provided insight into how ODL accounting educators in a developing country perceived the need to introduce a case study-based module to develop pervasive skills. It is recommended that the training of distance education accounting students should be adapted to include case studies for pervasive skills development.

2018-07-01T00:00:00Z Reyneke, Yolande Shuttleworth, Christina Cornelia Visagie, Retha Gertruida https://ir.unisa.ac.za/handle/10500/32143 2026-02-02T06:09:38Z 2021-01-01T00:00:00Z

Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students Reyneke, Yolande; Shuttleworth, Christina Cornelia; Visagie, Retha Gertruida Teaching and assessment practices rapidly moved online as a result of the global coronavirus pandemic. Academic integrity is paramount for the credibility and reputation of educational institutions regardless of their teaching modality. Students commit plagiarism when they copy, borrow, or steal others’ work, without properly acknowledging their source(s). Especially in online environments, accounting students frequently fall prey to plagiarism and, as a result, transgress the fundamental values of integrity and honesty that should be deep-rooted in accountants. It is, therefore, critical that educators increase their students’ plagiarism awareness and understanding. Drawing on the findings of conceptual, literature review-based research, the Biological Sciences Curriculum Study 5E (BSCS 5E) instructional model is applied as a frame of reference for accounting educators to promote their students’ awareness of plagiarism while concomitantly enhancing their twenty-first-century skills. Both theoretical and practical contributions are envisaged through the application of this constructivist, student-centred approach.

2021-01-01T00:00:00Z Sithole, Marilyn https://ir.unisa.ac.za/handle/10500/28951 2022-06-09T21:25:20Z 2021-12-12T00:00:00Z

Application of the budgetary metrics and outcomes-based logic model for controlling and monitoring performance in Capricon District Municipality Sithole, Marilyn This study investigates the application of the budgetary metrics and outcomes-based logic models (OBLM) for monitoring and controlling performance in Capricorn District Municipality from 2014 to 2019. The study is inspired by the fact that most municipalities failed to get clean audits during the study period and were subjected to crippling service delivery strikes by dissatisfied citizens. The study seeks to improve the overall performance of municipalities. The scope of the study covered an investigation of the influence of the New Public Management theory (NPM), the legislation on budgetary metrics and OBLM, the assessment of the municipal financial health, triple bottom line outcomes and management accounting practices. In addition, the suitability of the budgetary metrics and OBLM as management and control tools for CDM are assessed. Secondary data from the municipality and other sources, a qualitative gap analysis, quasi-statistical methods, financial ratios, and content analysis were used as methodological approaches in this study. The results of legislative tools such as NPM and the Public Finance Municipal Act no 1 of 1999 (PFMA) were influential in administration, while the Municipal Finance Management (MFMA) Act (2003) exhibited lower influences. Failure to stick to national governance by CDM led to weak municipal financial health, solvency problems, and poor service delivery as CDM failed to meet the expected triple bottom line outcomes. This is despite the fact that CDM continues to receive clean audits and, in the process, win management control awards. The study results and findings partially explain why there is a gap between clean audits and rising service delivery protests. Poor budgetary discipline, internal controls, recruitment policies, corruption and non-compliance with legislation led to poor performance. The study recommends areas of further research to improve municipal performance by finding better ways to apply the budgetary metric and OBLM and bridge the gap between audit findings and service delivery protests.

2021-12-12T00:00:00Z Coetzee, P. Erasmus, L.J. Plant, K. https://ir.unisa.ac.za/handle/10500/19808 2016-01-19T07:35:40Z 2015-01-01T00:00:00Z

Global assessment of internal audit competence: Does one size fit all? Coetzee, P.; Erasmus, L.J.; Plant, K. The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the changing demands of modern internal auditing, taking into account the fact that demands may differ from one country or region to the next. The fact that Australia, the UK & Ireland and South Africa require qualifi cations in addition to those of the CIA programme may be attributed to a need for a different level of competence in comparison with the Rest of the World. The objective of the study was to determine whether differences exist between the respective competency level needs for internal auditors from South Africa, the UK and Ireland, Australia and the Rest of the World. Data from the Institute of Internal Auditors’ (IIA’s) latest global Common Body of Knowledge (CBOK) study was used to determine and statistically analyse the perceived levels of importance of general competencies, technical skills and behavioural skills needed by internal auditors. The results indicated that globally internal auditors have similar perceptions of what competencies are most important for internal auditors, but the levels of importance differ among the regions. South Africa demanded a higher level of competence and aligned closely with the UK and Ireland, which could explain why South Africa now needs a customised competency assessment. Australia consistently indicated different perceptions of the levels of importance of competencies, which could explain Australia’s need for a country-specifi c internal audit competency assessment. Hence one size may not fi t all.

2015-01-01T00:00:00Z