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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222529200800009
- Publisher site
- See Article on Publisher Site
Abstract
The fact that Departments of Accounting at South African universities, whose academic programmes are accredited by the South African Institute of Chartered Accountants (SAICA), have for many years focused primarily only on the academic training of prospective chartered accountants, has established a culture that is removed from research, and this is in contrast to the nature of a university. The aim of this paper is to evaluate some recent developments in the South African academic environment that may promote a research culture and to point out the coercive role these developments may play in changing the existing culture of a Department of Accounting. The study concludes that in view of a list of specific recent developments in the national academic environment, Departments of Accounting will be forced to change course toward becoming more research oriented. A number of recommendations are made to expedite the process.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Oct 1, 2008
Keywords: Departments of Accounting (South Africa); Higher Education Qualifications Framework; IFAC’s International Education Standards for Professional Accountants; International context of Departments of Accounting; Quality assurance in Departments of Accounting; SAICA’s syllabus content; Scholarly activity; The essence of a university