Modeling South African Accounting Academic Staff Teaching Rationalism Factors for the Preservation of Indigenous Knowledge

South African universities are under pressure to maximize the amount of accounting students, with specific reference to expand the number of qualified black African accountants, especially the Chartered Global Management Accountants (CGMA). Accountants are at the center of countries’ economy and act as lecturers in the academic institutions. Therefore, the issue of inadequate production of a new brand black qualified accountants may have something to do with accounting academic staff teaching rationalism, and this study seeks to address that subject. Literature has been used to investigate factors influencing accounting academic staff teaching rationalism and to propose a suitable model for accounting academic staff teaching rationalism factors for the preservation of South African indigenous knowledge. The proposed model forms the basis of the study results and is grounded on sound perception theories: bottom-up theory and top-down theory. The significance of a proposed model is subject to experiments by other scholars within the boundaries of the republic of South Africa or even outside.