Modeling South African Accounting Academic Staff Teaching Rationalism Factors for the Preservation of Indigenous Knowledge
AbstractSouth African universities are under pressure to maximize the amount of accounting students, with specific reference to expand the number of qualified black African accountants, especially the Chartered Global Management Accountants (CGMA). Accountants are at the center of countries’ economy and act as lecturers in the academic institutions. Therefore, the issue of inadequate production of a new brand black qualified accountants may have something to do with accounting academic staff teaching rationalism, and this study seeks to address that subject. Literature has been used to investigate factors influencing accounting academic staff teaching rationalism and to propose a suitable model for accounting academic staff teaching rationalism factors for the preservation of South African indigenous knowledge. The proposed model forms the basis of the study results and is grounded on sound perception theories: bottom-up theory and top-down theory. The significance of a proposed model is subject to experiments by other scholars within the boundaries of the republic of South Africa or even outside.
American accounting association, accounting education series, 16. Available WWW
http://aaahq.org/pubs/aesv16/toc.htm(Accessed 9 June 2016).
Association of Chartered Certified Accountants. (2001). Available WWW:
(Accessed 11 July 2015).
Angus, O. U. (2014). Theories of accounting: Evolution & developments, Income-determination and diversities
in use. Research Journal of Finance and Accounting, 5(19), 1-4.
Belkaoui, A. (1992). Accounting theory. 13th ed. London: Dryden Press
Carla, L. W. & Phillip, A. C. (2014). A problem-based approach to accounting education: A pragmatic appraisal
of a technologically enabled solution. International journal of education and development using
information and communication technology, 5(2), 49-52.
Deloitte ToucheTohmastu Limited. (2011). IAS Plus – User of IFRS by jurisdiction – domestic listed and
unlisted companies. Available www: http://www.iasplus.com/country/useias.htm (Accessed 9-5-15).
Demath, A. (2013). Perception Theories. Available WWW:
http://fff.truni.sk/userdata/ebooks/demuth_perception_theories%20(1.1).pdf. (Accessed 16 August
Eysenck, M. W. & Keane, M. T. (2008). Kognitivnipsychologie. Praha: Academia.
Glautier, M. W. E. & Underdown, B. (1991). Accounting Theory and Practice. 4th ed. London: Pitman Publishing.
Gregory, R. L. (l990). The evolution of eyes and brains - a hen–and–egg problem. The neuropsychology of
Spatially Orientated Behavior. Illinois, 2, 219.
Higher Education Commission. (2012). Methods of teaching: Course guide. Available WWW:
e%20(presesation)/common%20teaching%20methods.pdf. (Accessed 9 June 2016).
Hill, L. (2002). Module 7.2 general teaching methods. Available WWW:
student.pdf. (Accessed 9 June 2016).
Lodewyckx, E., Lotter, W., Rhodes, N. & Seedat, C. (2013). Introduction to financial accounting: Fresh
perspectives. 2nd ed. Cape Town: Juanita Pratt.
Lubbe, I. (2013). Educating accounting professionals: Development of a theoretical framework as a language
of description of accounting knowledge production and its implications for accounting academics at
South African universities. South African Journal of Accounting Research, 27(1), 110.
Mike, H. & Fred, K. (1983). Financial accounting theory and standards. 2nd ed. Great Britain, Prentice Hall
Mohamud, A. & Hikmat, A. A. (2013). The development of accounting through the history. International
journal of advances in management and economics, 2(2), 98-99.
Mootze, M. (1970). Three contributions to the development of accounting principles prior to 1930. Journal of
accounting research, 8(1) 149-156.
Ngcobo, K. M. & Eyono-Obono, S. D. (2013). Modeling ICT adoption factors for the preservation of indigenous
knowledge. International journal of social, behavioral, educational, economic, business and industrial
engineering, 7(1), 223.
Oldroyd, D. & Dobie, A. (1917). Themes in the history of bookkeeping, the rout ledge companion to accounting
history. London journal, 1(2), 96.
Pouris, A. (2012). Science in South Africa: The dawn of a renaissance? Available www:
http://www.sajs.co.za/sites/default/files/publications/pdf/1018-9192-12-PB.pdf. (Accessed 9-6-16).
Service, C. L. (2016). Gripping GAAP. Your guide to international financial reporting standards. 16th ed.
Schroeder, R., Clark, M. & Cathey, J. (2001). Financial accounting theory and analysis: Text readings and cases.
7th ed. London: John Wiley & Sons Inc.
Singmann, H. & Klauer, K. C. (2011). Deductive and inductive conditional inferences: Two modes of reasoning.
Thinking & reasoning, 17(3), 283-284.
Unerman, J. & O’Dwyer, B. (2010). The relevance and utility of leading accounting research, ACCA, London.
University of Mexico School of medicine. (2014). Teaching strategies/methodologies: Advantages,
disadvantages/cautions, keys to success. Available www: http://tulane.edu
/some/upload/ComparisonOfTeachingMethodologies.pdf. (Accessed 9 June 2016).
Van Der Schyf, D. B. (2008). The essence of a university and scholarly activity in accounting, with reference to
a department of accounting at a South African university. Meditari accountancy research, 16(1), 18-
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers editorial team at IFRD edits and formats manuscripts to bring uniformity and standardization in published material.
Moreover, this work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work.