IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v27y2018i5p495-512.html
   My bibliography  Save this article

Inclusive accountancy programmes in South African higher education: a revised teaching approach

Author

Listed:
  • Lourens J. Erasmus
  • Houdini Fourie

Abstract

The primary objective of the study was to propose a teaching approach for first-year Financial Accounting modules, that may improve the success rates of marginalised students enrolled for inclusive diploma type accountancy programmes. The study followed a multi-phased approach with a research methodology for each phase. These include an extensive literature study, qualitative focus group discussions and a survey questionnaire. A teaching approach was developed from the results and findings, which was pilot tested. The study is underpinned by the theory of reasoned action – focussing on the notion of changing student attitude through classroom management and student engagement. Results from the statistical analyses of student academic performance on completion of the academic semester following the pilot test, revealed that the teaching approach significantly improved students’ success. The revised teaching approach can be successfully implemented at all universities teaching accounting.

Suggested Citation

  • Lourens J. Erasmus & Houdini Fourie, 2018. "Inclusive accountancy programmes in South African higher education: a revised teaching approach," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 495-512, September.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:495-512
    DOI: 10.1080/09639284.2018.1507828
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2018.1507828
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2018.1507828?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.

    References listed on IDEAS

    as
    1. Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    2. Shaun R. Harper & Lori D. Patton & Ontario S. Wooden, 2009. "Access and Equity for African American Students in Higher Education: A Critical Race Historical Analysis of Policy Efforts," The Journal of Higher Education, Taylor & Francis Journals, vol. 80(4), pages 389-414, July.
    3. Byrne, Marann & Flood, Barbara, 2008. "Examining the relationships among background variables and academic performance of first year accounting students at an Irish University," Journal of Accounting Education, Elsevier, vol. 26(4), pages 202-212.
    4. Sheppard, Blair H & Hartwick, Jon & Warshaw, Paul R, 1988. "The Theory of Reasoned Action: A Meta-analysis of Past Research with Recommendations for Modifications and Future Research," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 15(3), pages 325-343, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    2. Ilse Lubbe & Stephen Coetzee, 2018. "Accounting education in Africa," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 453-455, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.
    2. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).
    3. Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
    4. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    5. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    6. Kim, Oksana & Rosacker, Robert E., 2024. "Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework," Journal of Accounting Education, Elsevier, vol. 68(C).
    7. Borhan, Muhamad Nazri & Ibrahim, Ahmad Nazrul Hakimi & Miskeen, Manssour A. Abdulasalm, 2019. "Extending the theory of planned behaviour to predict the intention to take the new high-speed rail for intercity travel in Libya: Assessment of the influence of novelty seeking, trust and external inf," Transportation Research Part A: Policy and Practice, Elsevier, vol. 130(C), pages 373-384.
    8. Lu Wei & Tien-Tsung Lee, 2021. "Who Can I Trust in a Scary World? An Examination of the Objects of Trust, Information Sources and Social Distancing Intention Amid COVID-19," IJERPH, MDPI, vol. 18(10), pages 1-16, May.
    9. Maria Rodrigues & João F. Proença & Rita Macedo, 2023. "Determinants of the Purchase of Secondhand Products: An Approach by the Theory of Planned Behaviour," Sustainability, MDPI, vol. 15(14), pages 1-18, July.
    10. Raphael Warren Jankeeparsad & Dev Tewari, 2018. "End-User Adoption of Bitcoin in South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 10(5), pages 230-243.
    11. Robert Konopaske & Chet Robie & John M. Ivancevich, 2009. "Managerial Willingness to Assume Traveling, Short-term and Long-term Global Assignments," Management International Review, Springer, vol. 49(3), pages 359-387, June.
    12. Hoti, Ferdiana & Perko, Tanja & Thijssen, Peter & Renn, Ortwin, 2021. "Who is willing to participate? Examining public participation intention concerning decommissioning of nuclear power plants in Belgium," Energy Policy, Elsevier, vol. 157(C).
    13. Das, Gopal, 2014. "Factors affecting Indian shoppers׳ attitude and purchase intention: An empirical check," Journal of Retailing and Consumer Services, Elsevier, vol. 21(4), pages 561-569.
    14. Devon Wilson & Donald Dantzler & Damian Evans & Richard McGregory, 2020. "Do Racial Disparities Exist in the Labor Market for Educators?," Journal of Economics, Race, and Policy, Springer, vol. 3(3), pages 195-204, September.
    15. Li-Su Huang & Cheng-Po Lai, 2014. "Knowledge Management Adoption And Diffusion Using Structural Equation Modeling," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 39-56.
    16. Gansser, Oliver Alexander & Reich, Christina Stefanie, 2021. "A new acceptance model for artificial intelligence with extensions to UTAUT2: An empirical study in three segments of application," Technology in Society, Elsevier, vol. 65(C).
    17. Woersdorfer, Julia Sophie & Kaus, Wolfhard, 2011. "Will nonowners follow pioneer consumers in the adoption of solar thermal systems? Empirical evidence for northwestern Germany," Ecological Economics, Elsevier, vol. 70(12), pages 2282-2291.
    18. Chieh-Peng Lin & Yuan-Hui Tsai & Sheng-Wuu Joe & Chou-Kang Chiu, 2013. "Modeling IT product recall intention based on the theory of reasoned action and information asymmetry: a qualitative aspect," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(2), pages 753-759, February.
    19. Viswanath Venkatesh, 2000. "Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model," Information Systems Research, INFORMS, vol. 11(4), pages 342-365, December.
    20. Lee Yen Chaw & Chun Meng Tang, 2019. "Online accommodation booking: what information matters the most to users?," Information Technology & Tourism, Springer, vol. 21(3), pages 369-390, September.

    More about this item

    Statistics

    Access and download statistics

    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:taf:accted:v:27:y:2018:i:5:p:495-512. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    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.