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The comparative performance of chartered accountancy students in South Africa: The impact of historical legacies

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  • Kurt Sartorius
  • Benn Sartorius

Abstract

African students continue to underperform in South Africa's schools and universities. This paper investigates the comparative performance of African chartered accountancy students from school to post-university level. The paper employed a mixed-method approach to analyse a series of cross-sectional datasets. The results showed that African students have underperformed at school, university and at post-university level, although the performance gap appears to be narrowing in the first professional chartered accountancy examination. The differential performance of these students was explained by poorer marks in mathematics and English that can be traced back to historical legacies in the education sector. South African universities, moreover, perpetuate this disadvantage because they have retained Eurocentric teaching approaches. In order to remove these barriers, tuition at school and university must be complemented by cross-cultural teaching practices and bridging programmes.

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  • Kurt Sartorius & Benn Sartorius, 2013. "The comparative performance of chartered accountancy students in South Africa: The impact of historical legacies," Development Southern Africa, Taylor & Francis Journals, vol. 30(3), pages 401-416, September.
    • Handle: RePEc:taf:deveza:v:30:y:2013:i:3:p:401-416
    DOI: 10.1080/0376835X.2013.817307
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    Cited by:

    1. Janse van Rensburg, Cecile & Coetzee, Stephen A. & Schmulian, Astrid, 2014. "South African financial reporting students' reading comprehension of the IASB Conceptual Framework," Journal of Accounting Education, Elsevier, vol. 32(4), pages 1-15.
    2. Stephen A. Coetzee & Astrid Schmulian & Rholé Coetzee, 2018. "Web conferencing-based tutorials: student perceptions thereof and the effect on academic performance in accounting education," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 531-546, September.

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