There is increasing academic pressure on Departments of Accounting in South Africa whose academic programmes are accredited with the South African Institute of Chartered Accountants (SAICA). The reason for this that the academic training of potential chartered accountants has long been their main academic focus, and they often fail to do justice to their real academic mission of scholarly activity in accounting (the pursuit of science as an endeavour), which is central to the essence of a university. The quality of such departments’ research is not yet an important criterion for their prestige. However, only Departments of Accounting that develop Accounting as a social science in scholarly activity in accounting deserve international recognition. This empirical study attempts to convince Departments of Accounting, particularly those whose academic programmes are accredited by SAICA, to embark on scholarly activity in accounting as soon as possible.
Meditari Accountancy Research – Emerald Publishing
Published: Apr 1, 2008
Keywords: Accounting as a social science; Accounting theory; Conceptual foundations of accounting; Departments of Accounting; Research process for accounting; SAICA’s syllabi; Scholarly activity in accounting; The essence of a university; Theory
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