IDEAS home Printed from https://ideas.repec.org/a/eme/jaeepp/jaee-01-2020-0017.html
   My bibliography  Save this article

Towards a global model of accounting education – a South African case study

Author

Listed:
  • Ilse Lubbe

Abstract

Purpose - The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA). Design/methodology/approach - The paper uses the Global Model of Accounting Education (Wattyet al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation. Findings - Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree. Practical implications - The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs). Originality/value - The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

Suggested Citation

  • Ilse Lubbe, 2020. "Towards a global model of accounting education – a South African case study," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 10(4), pages 601-620, September.
  • Handle: RePEc:eme:jaeepp:jaee-01-2020-0017
    DOI: 10.1108/JAEE-01-2020-0017
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAEE-01-2020-0017/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAEE-01-2020-0017/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/JAEE-01-2020-0017?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaeepp:jaee-01-2020-0017. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.