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Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement

Year 2018, Volume: 19 Issue: 3, 140 - 155, 18.07.2018
https://doi.org/10.17718/tojde.445115

Abstract

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. Certain professional accounting bodies in South Africa have recently incorporated case study-based examinations to test students’ discipline-specific knowledge and pervasive skills. Pervasive skills are soft skills, also sometimes referred to as personal attributes that allow for 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. This article reports on how semistructured interviews gave 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.

References

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Accounting education literature review (2015). Journal of Accounting Education, 35(1), 20-55. Arquero Montano, J.L., Cardoso, S.M.J., & Joyce, J. (2004). Skills development, motivation and learning in financial statement analysis: An evaluation of alternative types of case studies. Accounting Education: An International Journal, 13(2), 191–212. Ballantine, J.A., & McCourt Larres, P.M.C. (2004). A critical analysis of students’ perceptions of the usefulness of the case study method in an advanced management accounting module: The impact of relevant work experience. Accounting Education: An International Journal, 13(2), 171–189. Barac, K. (2009). South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants. Meditari Accountancy Research, 17(2),19–46. Barac, K., & Du Plessis, L. (2014). Teaching pervasive skills to South African accounting students. Southern African Business Review, 18(1), 53–79. Bezuidenhout, A. (2013). The changing role of the ODL academic: An auto-ethnographical account. Progressio, 35(2), 19–33. Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15, 565–586. Boyce, G., Williams, S., Kelly, A., & Yee, H. (2001). Fostering deep and elaborative learning and generic (soft) skill development: The strategic use of case studies in accounting education. Accounting Education: An International Journal, 10(1), 37–60. Bozok, M.S. (2011). The effects of distance education materials on the traditional accounting course. Turkish Online Journal of Distance Education. 12(2), 1-4. Brenner, V. C., Jeancola, M. M., & Watkins, A. L. (2015). Using mini-cases to develop AICPA core competencies. Advances in Accounting Education: Teaching and Curriculum Innovations, 16(1), 21-44. Brooke, S.L. (2006). Using the case method to teach online classes: Promoting Socratic dialogue and critical thinking skills. International Journal of Teaching and Learning in Higher Education, 18(2), 142–149. Bui, B., & Porter, B. (2010). The expectation–performance gap in accounting education: An exploratory study. Accounting Education: An International Journal, 19(1–2), 23–50. Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14(4), 725– 757. Chu, L., & Libby, T. 2010. Writing mini-cases: an active learning assignment. Issues in Accounting Education, 25(2): 245–265. CIMA vide Chartered Institute of Management Accountants. (2012). Essential skills for T4 success – CIMA. Retrieved from http://www.cimaglobal.com/Documents/ Student%20docs/2010%20curriculum%20docs/T4/T4_dramaintoacrisis_updatedFe b2012.pdf [Accessed 14/08/2013] CIMA vide Chartered Institute of Management Accountants. (2014). 2015 Professional Qualification Syllabus. 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Year 2018, Volume: 19 Issue: 3, 140 - 155, 18.07.2018
https://doi.org/10.17718/tojde.445115

Abstract

References

  • Ahmad, N.N.N., & Sulaiman, M. (2013). Case studies in a passive learning environment: some Malaysian evidence. Accounting Research Journal, 26(3),173–196. Albrecht, W.S., & Sack, R.J. (2000). Accounting education: Charting the course through a perilous future. Chapter 1: Why accounting education may not survive in the future. Accounting Education Series, 16, 1–72. Sarasota, USA: American Accounting Association. 150 American Accounting Association (AAA). (1986). Committee on the future structure, content, and scope of accounting education (The Bedford Committee). SPECIAL REPORT: Future accounting education: Preparing for the expanding profession. Issues in Accounting Education, Spring edition, 1(1), 168–195. Apostolou, B., Dorminey, J.W., Hassell, J.M., & Rebele, J.E.(2015). Accounting education literature review (2013-2014). Journal of Accounting Education, 33(1), 69-127. Apostolou, B., Dorminey, J.W., Hassell, J.M., & Rebele, J.E. (2016). Accounting education literature review (2015). Journal of Accounting Education, 35(1), 20-55. Arquero Montano, J.L., Cardoso, S.M.J., & Joyce, J. (2004). Skills development, motivation and learning in financial statement analysis: An evaluation of alternative types of case studies. Accounting Education: An International Journal, 13(2), 191–212. Ballantine, J.A., & McCourt Larres, P.M.C. (2004). A critical analysis of students’ perceptions of the usefulness of the case study method in an advanced management accounting module: The impact of relevant work experience. Accounting Education: An International Journal, 13(2), 171–189. Barac, K. (2009). South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants. Meditari Accountancy Research, 17(2),19–46. Barac, K., & Du Plessis, L. (2014). Teaching pervasive skills to South African accounting students. Southern African Business Review, 18(1), 53–79. Bezuidenhout, A. (2013). The changing role of the ODL academic: An auto-ethnographical account. Progressio, 35(2), 19–33. Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15, 565–586. Boyce, G., Williams, S., Kelly, A., & Yee, H. (2001). Fostering deep and elaborative learning and generic (soft) skill development: The strategic use of case studies in accounting education. Accounting Education: An International Journal, 10(1), 37–60. Bozok, M.S. (2011). The effects of distance education materials on the traditional accounting course. Turkish Online Journal of Distance Education. 12(2), 1-4. Brenner, V. C., Jeancola, M. M., & Watkins, A. L. (2015). Using mini-cases to develop AICPA core competencies. Advances in Accounting Education: Teaching and Curriculum Innovations, 16(1), 21-44. Brooke, S.L. (2006). Using the case method to teach online classes: Promoting Socratic dialogue and critical thinking skills. International Journal of Teaching and Learning in Higher Education, 18(2), 142–149. Bui, B., & Porter, B. (2010). The expectation–performance gap in accounting education: An exploratory study. Accounting Education: An International Journal, 19(1–2), 23–50. Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14(4), 725– 757. Chu, L., & Libby, T. 2010. Writing mini-cases: an active learning assignment. Issues in Accounting Education, 25(2): 245–265. CIMA vide Chartered Institute of Management Accountants. (2012). Essential skills for T4 success – CIMA. Retrieved from http://www.cimaglobal.com/Documents/ Student%20docs/2010%20curriculum%20docs/T4/T4_dramaintoacrisis_updatedFe b2012.pdf [Accessed 14/08/2013] CIMA vide Chartered Institute of Management Accountants. (2014). 2015 Professional Qualification Syllabus. Retrieved from http://www.cimaglobal.com/2015-syllabus/ [Accessed 03/03/2014]. 151 Coetzee, S., & Oberholzer, R. (2009). The tax knowledge of South African trainee accountants: A survey of the perceptions of training officers in public practice. Accounting Education: An international Journal, 18(4), 421–441. Cohen, L., Manion, L., & Morrison, K. (2007). Research methods in education. 6th edition. London: Routledge Falmer. Cooper D.J., Everett J., & Neu, D. (2005). Financial scandals, accounting change and the role of accounting academics: A perspective from North America. European Accounting Review, 14(2), 373–382. Cranmer, S. (2006). Enhancing graduate employability: Best intentions and mixed outcomes. Studies in Higher Education, 31(2), 169–184. Cullen, J., Richardson S., & O’Brian, R. (2004). Exploring the teaching potential of empiricallybased case studies. Accounting Education: An International Journal, 13(2), 251–266. Davis, C., & Wilcock, E. (2003). Teaching materials using case studies. Guides for Lecturers. UK Centre for Materials Education, University of Liverpool, England. Retrieved from www.materials.ac.uk/guides/casestudies.asp [Accessed 18/01/2016]. De Lange, P., Jackling, B., & Gut, A. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two Victorian universities. Accounting and Finance, 46(3), 365–386. De Villiers, R. (2010). The incorporation of soft skills into accounting curricula: Preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research, 18(2), 1–22. Dhunpath, S., & Dhunpath, R. (2015). Student support for Open Distance Learning (ODL). In: M Letseka (ed). Open distance learning (ODL) in South Africa. EBSCO Publishing: eBook Collection (EBSCOhost). Hauppauge, NY: Nova Science:105-116. Diller-Haas, A. (2004). Time to change introductory accounting. Retrieved from http://www.nysscpa.org/cpajournal/2004/404/essentials/p60.htm [Accessed 16/02/2014] Dixon, J., Belnap, C., Albrecht, C., & Lee, K. (2010). The importance of soft skills. Corporate Finance Review, 14(6), 35–38. Donovan, C. (2005). The benefits of academic/practitioner collaboration. Accounting Education: An International Journal, 14(4), 445–452. Dzakiria, H. (2012). Illuminating the importance of learning interaction to Open Distance Learning (ODL) success: A qualitative perspectives of adult learners in Perlis, Malaysia. European Journal of Open, Distance and eLearning, 2012(2). Retrieved from http://www.eurodl.org/materials/contrib/2012/Dzakiria.pdf [Accessed 21/03/2015] Fortin, A., & Legault, M. (2010). Development of generic competencies: Impact of a mixed teaching approach on students’ perceptions. Accounting Education: An International Journal, 19(1–2), 93–122. Fouche, J.P. (2013). A renewed call for change in accounting education practices. International Journal of Educational Sciences, 5(2), 137–150. Gammie, B., Gammie, E., & Cargill, E. (2002). Personal skills development in the accounting curriculum. Accounting Education: An International Journal, 11(1), 63–78. Geduld, B. (2013). Students’ experiences of demands and challenges in open distance education: A South African case. Progressio, 35(2), 102–125. Gerber, L. (2013). Is Unisa the only distance learning option in South Africa? Retrieved from https://www.careersportal.co.za/universities/universities/1316-is-unisa-the-onlydistance-learning-option-in-south-africa.html [Accessed 28/09/2017]. Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ profession 152 Hassall, T., Joyce, J., Arquero Montano, J.L., & Donoso Anes, J.A. (2003). The vocational skills gap for management accountants: The stakeholders’ perspectives. Innovations in Education and Teaching International, 40(1), 78–88. 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Details

Primary Language English
Journal Section Articles
Authors

Yolande Reyneke This is me

Christina Cornelia Shuttleworth This is me

Publication Date July 18, 2018
Submission Date June 6, 2017
Published in Issue Year 2018 Volume: 19 Issue: 3

Cite

APA Reyneke, Y., & Shuttleworth, C. C. (2018). Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement. Turkish Online Journal of Distance Education, 19(3), 140-155. https://doi.org/10.17718/tojde.445115