Yıl 2018, Cilt 19, Sayı 3, Sayfalar 140 - 155 2018-07-18

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

Yolande REYNEKE [1] , Christina Cornelia SHUTTLEWORTH [2]

21 15

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.

Distance learning, accounting education, case studies
  • 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. Hassall, T., Joyce, J., Arquero Montano, J.L., & Donoso Anes, J.A. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29(4), 379–394. Hassall, T., & Milne, M.J. (Guest Editors). (2004). Using case studies in accounting education. Accounting Education: An International Journal, 13(2), 135–138. Henning, E., Van Rensburg, W., & Smit, B. (2004). Finding your way in qualitative research. Pretoria: Van Schaik. Heydenrych, J.F., & Prinsloo, P. (2010). Revisiting the five generations of distance education: Quo vadis? Progressio, 32(1), 5–26. Hofstee, E. (2006). Constructing a good dissertation. Sandton: Interpak Books. Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge? The British Accounting Review, 35(2), 69-103. Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I., & Kent, J. (2014). Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, 32(3), 259-275. Jackling, B., & De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education: An international Journal, 18(4), 369–385. Järvenpää, M. (2007). Making business partners: A case study on how management accounting culture was changed. European Accounting Review, 16(1), 99–142. Kamanja, L.G. (2007). ICTs promises and pitfalls in open and distance learning. South African Journal of Higher Education, 21(6), 721–731. Kashora, T, Van der Poll, H.M., & Van der Poll, J.A. (2016). E-learning and technologies for open distance learning in Management Accounting. Africa Education Review, 13(1), 1-19. Kavanagh, M.H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48, 279–300. Keevy, M. (2013). An analysis of accounting academic’s awareness of, and ability to deliver, pervasive qualities and skills. Athens: ATINER’s conference paper series, No: BUS2013-0458. Kimmel, P. (1995). A framework for incorporating critical thinking into accounting education. Journal of Accounting Education, 13(3), 299–318. Krause, M. J. (2005). Bridging the gap between professors and practitioners: Quasi-case studies. CPA Journal, 75(11), 68-69. Letseka, M. (2015). Introduction: Open Distance Learning (ODL) in South Africa. In: M Letseka (ed). Open distance learning (ODL) in South Africa. EBSCO Publishing: eBook Collection (EBSCOhost). Hauppauge, NY: Nova Science:1-6. Lucas, U., Cox, P., Croudace, C., & Milford, P. (2004). Who writes this stuff?: Students’ perceptions of their skills development. Teaching in Higher Education, 9(1), 55–68. Martin, R. (2007). Online education and training: Well-founded pedagogy or state corporate interests? South African Journal of Higher Education, 21(3), 473–484. Mbatha, B. (2015). A paradigm shift: Adoption of disruptive learning innovations in an ODL environment: The case of the University of South Africa, International Review of Research in Open and Distributed Learning, 16(3), 218–232. 153 McLoughlin, C., & Marshall, L. (2000). Scaffolding: A model for learner support in an online teaching environment. In Hermann, A., & Kulski, M.M. (eds). Flexible futures in tertiary teaching. Proceedings of the 9th Annual teaching and learning forum 2000. Perth, Curtin University of Technology. Retrieved from http://www.c3l.unioldenburg.de/cde/support/readings/loughlin2.html [Accessed 21/03/2015]. Mohamed, E.K., & Lashine, S.H. (2003). Accounting knowledge and skills and the challenges of a global business environment. Managerial Finance, 29(7), 3–16. Morris, M., Burnett, R.D., Skousen, C., & Akaaboune, O. 2015. Accounting education and reform: a focus on pedagogical intervention and its long-term effects. The Accounting Educators’ Journal, XXV: 67–93. Newton, N. (2010). Exploring qualitative methods. Retrieved from http://www.academia.edu/1561689/The_use_of_semistructured_interviews_in _qualitative_research_strenghts_and_weaknesses [Accessed 20/01/2015]. Nti, K. (2015). Supporting access to open online courses for learners of developing countries. International Review of Research in Open and Distributed Learning, 16(4), 156-171. Oliver, M. (2012). Prospective changes of the Part II Qualifying examination. SAICA presentation by the Senior Executive: Professional Development held at Unisa. Palmer, K.N., Ziegenfuss, D.E., & Pinsker, R.E. (2004). International knowledge, skills, and abilities of auditors/accountants: Evidence from a recent competency study. Managerial Auditing Journal, 19(7), 889–896. Penn, M.L., Currie, C.S.M., Hoad, K.A., & O’Brien, F.A. 2016. The use of case studies in OR teaching. Higher Education Pedagogies, 1(1),16–25. Rebele, J. E., & St. Pierre, E. K. (2015). Stagnation in accounting education research. Journal of Accounting Education, 16(1), 1-51. Ryan, P. (2008). A small experiment in online learning. South African Journal of Higher Education, 22(4), 877–888. Sad, S.N., Goktas, O., & Bayrak, I. (2014). A comparison of student views on web-based and face-to-face higher education. Turkish Online Journal of Distance Education, 15(2), 209-226. SAICA, vide South African Institute of Chartered Accountants. (2010). Competency framework: Detailed guidance for academic programmes. Johannesburg: SAICA. SAICA, vide South African Institute of Chartered Accountants. (2013). Changes to Part II Exam 2014 – APC. Retrieved from https://www.saica.co.za/LearnersStudents/Examinations/ChangestoPartIIexam 2014/APC/ [Accessed 24/12/2013] SAICA, vide South African Institute of Chartered Accountants. (2015). APC November 2014 results. Retrieved from https://www.saica.co.za/Portals/0/LearnersStudents/Examinations/Part_II_APC_2 014_StatisticsOfResults.pdf [Accessed 23/03/2015]. Shuttleworth, C.C. 2012. Setting the employability skills agenda for accounting graduates in an ODL environment. In: M Coetzee, J Botha, N Eccles, H Nienaber, & N Holtzhausen (eds). Developing student graduateness and employability: issues, provocations, theory and practical guidelines. Randburg: 243-261. Siegel, G., & Sorensen, J.E. (1999). Counting more counting less: Transformations in the management accounting profession. Montvale, NJ: Institute of Management Accountants. Sorensen, J.E. (2009). Management accountants in the United States: practitioner and academic views of recent developments. In: Chapman, CS., Hopwood, AG., & Shields, MD (Eds), Handbook of Management Accounting research. Amsterdam: Elsevier pp. 1271–1296. 154 Stainbank, L.J. (2010). Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills. South African Journal of Accounting Research, 24(1), 79–100. Stout, D.E. (1996). Experiential evidence and recommendations regarding case-based teaching in undergraduate cost accounting. Journal of Accounting Education, 14(3), 293–317. Strauss-Keevy, M., & Mare, D. (2015). Influence: The development of pervasive skills 1 April 2015. Retrieved from http://www.accountancysa.org.za/influence-the-developmentof-pervasive-skills/ [Accessed 15/01/2016] Tongco, M.D. (2007). Purposive sampling as a tool for informant selection. Ethobotany Research & Applications, 5, 147–158. Tucker, S.Y. (2012). Promoting socialization in distance education. Turkish Online Journal of Distance Education. 13(1), 174-182. Tucker, S.Y. (2014). Transforming pedagogies: Integrating 21st Century Skills and Web 2.0 Technology. Turkish Online Journal of Distance Education. 15(1), 166-173. Unisa, vide University of South Africa. (2017a). Facts and figures. Retrieved from http://www.unisa.ac.za/sites/corporate/default/About/Facts-&-figures [Accessed 28/09/2017] Unisa, vide University of South Africa. (2017b). The leading ODL university. Retrieved from http://www.unisa.ac.za/sites/corporate/default/About/The-leading-ODL-university [Accessed 28/09/2017] Unisa, vide University of South Africa. (2017c). Student enrolments. Retrieved from http://www.unisa.ac.za/sites/corporate/default/About/Facts-&-figures/Studentenrolments [Accessed 28/09/2017]. Unisa, vide University of South Africa. (2015). Management Accounting: CIMA accreditation. Retrieved from http://www.unisa.ac.za/default.asp?Cmd=ViewContent&ContentID=24889 [Accessed 23/03/2015]. Vakoufari, M., Christina, A., & Mavroidis, I. (2014). Self-esteem and loneliness as factors affecting distance learning students. European Journal of Open, Distance and eLearning, 17(2), 99–115. Van der Merwe, N. (2013). An evaluation of an integrated case study and business simulation to develop professional skills in South African accountancy students. International Business & Economics Research Journal, 12(10), 1137–1156. Van Romburgh, H., & Van der Merwe, N. (2015). University vs practice. A pilot study to identify skills shortages that exist in first-year trainee accountants in South Africa. Industry & Higher Education, 29(2):141-149. Weil S., Oyelere P., Yeoh, J., & Firer, C. (2001). A study of students’ perceptions of the usefulness of case studies for the development of finance and accounting-related skills and knowledge. Accounting Education: An International Journal, 10(2), 123– 146. Wessels, P.L. (2008). The identification and discussion of strategies for implementing an IT skills framework in the education of professional accountants. South African Journal of Accounting Research, 22(1), 147–182. Wessels, R.G., & Binza, M.S. (2012). A longitudinal study on teaching case studies in Public Administration at an Open Distance Learning university. In: Coetzee, M., Botha J., Eccles N., Nienaber, H., & Holtzhausen, N. (Eds). Developing student graduateness and employability – Issues, provocations, theory and practical guidelines. Randburg: Knowres Publishing pp. 477–491. Wiid, J., & Diggines, C. (2015). Marketing research. 3rd edition. Cape Town: Juta. Wilton, N. (2008). Business graduates and management jobs: An employability match made in heaven? Journal of Education and Work, 21(2), 143–158. 155 Wolcott, S.K., Baril, C.P., Cunningham, B.M., Fordham, D.R., & St Pierre, K. (2002). Critical thought on critical thinking research. Journal of Accounting Education, 20, 85–103. Woronoff, M.A. (2009). What law schools should teach future transactional lawyers: perspectives from practice. Retrieved from https://dx.doi.org/10.2139/ssrn.1430087 [Accessed 16/02/2014]. Zraa, W., Kavanagh, M., & Hartle, R.T. (2011). Teaching accounting in the new millennium. Paper presented at the Cambridge Business and Economics Conference. Retrieved from www.facultyforum.com/cbec/2011CBECProceedings [Accessed 22/07/2014]
Birincil Dil en
Konular Sosyal ve Beşeri Bilimler
Dergi Bölümü Articles
Yazarlar

Yazar: Yolande REYNEKE (Sorumlu Yazar)

Yazar: Christina Cornelia SHUTTLEWORTH

Bibtex @araştırma makalesi { tojde445115, journal = {Turkish Online Journal of Distance Education}, issn = {1302-6488}, address = {Anadolu Üniversitesi}, year = {2018}, volume = {19}, pages = {140 - 155}, doi = {10.17718/tojde.445115}, title = {Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement}, key = {cite}, author = {REYNEKE, Yolande and SHUTTLEWORTH, Christina Cornelia} }
APA REYNEKE, Y , SHUTTLEWORTH, 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. DOI: 10.17718/tojde.445115
MLA REYNEKE, Y , SHUTTLEWORTH, C . "Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement". Turkish Online Journal of Distance Education 19 (2018): 140-155 <http://dergipark.gov.tr/tojde/issue/38358/445115>
Chicago REYNEKE, Y , SHUTTLEWORTH, C . "Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement". Turkish Online Journal of Distance Education 19 (2018): 140-155
RIS TY - JOUR T1 - Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement AU - Yolande REYNEKE , Christina Cornelia SHUTTLEWORTH Y1 - 2018 PY - 2018 N1 - doi: 10.17718/tojde.445115 DO - 10.17718/tojde.445115 T2 - Turkish Online Journal of Distance Education JF - Journal JO - JOR SP - 140 EP - 155 VL - 19 IS - 3 SN - 1302-6488- M3 - doi: 10.17718/tojde.445115 UR - http://dx.doi.org/10.17718/tojde.445115 Y2 - 2018 ER -
EndNote %0 Turkish Online Journal of Distance Education Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement %A Yolande REYNEKE , Christina Cornelia SHUTTLEWORTH %T Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement %D 2018 %J Turkish Online Journal of Distance Education %P 1302-6488- %V 19 %N 3 %R doi: 10.17718/tojde.445115 %U 10.17718/tojde.445115
ISNAD REYNEKE, Yolande , SHUTTLEWORTH, Christina Cornelia . "Accounting Education in an Open Distance Learning Environment: Case Studies for Pervasive Skills Enhancement". Turkish Online Journal of Distance Education 19 / 3 (Temmuz 2018): 140-155. http://dx.doi.org/10.17718/tojde.445115