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This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, reading, speaking and writing in English, and the impact of these on their academic outcomes, are examined.

A qualitative case study design was used. Face-to-face semi-structured interviews were conducted with 14 students, both academically successful and unsuccessful, who had completed the first year. A thematic analysis of the data was conducted and a hybrid approach of deductive and inductive coding was used to interpret the data. This entailed the application of a language skills-based framework of teaching and learning to the first-order process of coding. An iterative and reflective process allowed themes to emerge from the data. These themes, in turn, triggered second-order codes that resonated with aspects of the interactionist approach to second language acquisition (SLA).

The themes that emerged indicated that students’ ability to interact with their study material, and their exposure to positive verbal interaction opportunities in both formal and informal contexts, may have contributed to their academic success.

It is recommended that an interactionist perspective be considered when designing curriculum resources and accounting language learning activities for first-year accounting students.

It is anticipated that the results will contribute towards building a bridge between accounting education and SLA research and provide a more informed linguistic foundation for incorporating language skills into the accounting curriculum.

This study examines the performance of first year accounting students in a recently amalgamated tertiary institution which conducts a common accounting course across three campuses. Despite the uniformity in curriculum content there are distinct campus differences including tertiary entry cut off scores, teaching styles and contact hours. A multiple regression model has been employed to examine the impact on performance of student background (including tertiary entrance score, prior accounting knowledge, sex and motivation), perceptions of teaching and campus, in a first unit of accounting. The quantitative model is supplemented by qualitative data analysis of student perceptions of the course and the teaching. The findings of this study are that background variables including prior accounting knowledge, tertiary entrance score and motivation to study accounting are significant in explaining performance. Of the variables tested on student perceptions of teaching only one, memory, was significant in explaining performance of students. Differences were identified in student performance across campuses after controlling for student background and in the perceptions of teaching. Campus differences were attributed to the differences in contact hours on the three campuses. These findings have implications for accounting educators teaching first year accounting both in a single campus setting and those endeavouring to develop a common curriculum across campuses in the recently formed Unified National System.

The purpose of this paper is to ascertain the perceptions of New Zealand high school and tertiary students regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who potentially influence these students.

The methodology used here is qualitative, including semi‐structured interviews and focus groups.

The paper finds that the majority of the high school students and first‐year tertiary students have little understanding of the tasks accountants perform, and their image of an accountant was the typical “boring” stereotype. However, the final year tertiary students have a good understanding of what accounting entails and do not have a negative image of an accountant. The high school accounting educators have a favourable view of accounting and are positive about a career in accounting, in contrast with the career advisers who view an accounting career as dull and boring or a backstop to other more exciting careers.

Recently, there has been a decline in the number of New Zealand accounting graduates, which may in part be caused by negative stereotyping and limited accurate knowledge about accountants. The challenge for the local professional accounting body is to attempt to change this stereotype and find new ways of promoting accounting careers to the current generation of New Zealand high school and tertiary students.

The paper integrates the study of students' perceptions of accounting in New Zealand with that of the high school accounting educators and career advisers to provide a comprehensive qualitative study of the current New Zealand situation.

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to explore peer tutoring as a possible approach to facilitate first‐year student success in Financial Accounting.

The perspectives of tutors and students attending tutor sessions (tutees) were investigated by means of questionnaires, which were complemented by an analysis of the tutees' performance in the subject compared with their participation in the tutor programme. Two cohorts of students (2008/2009) were included in the study.

The results suggest that the tutees experienced the tutor programme positively and were in favour of similar initiatives in their second year of study. The tutors thought the programme had beneficial consequences for tutees. Regular attendance of tutor sessions seemed to benefit at least some students, even though it is difficult to determine causality. English‐speaking students benefited from attending the tutor sessions.

The results are not generalisable beyond the scope of the particular institution, but provide guidance for other institutions considering a similar intervention.

The implementation of a tutor programme entails investments in terms of both money and time. This paper considers the benefits derived from these investments, specifically in an Accounting and South African context.

The purpose of this exploratory study is to describe the use of social media platforms in a first-year accounting course at a South African university and provide evidence on whether students found these social networking sites useful.

The study uses survey research to determine students’ usage of two social media platforms (Facebook and Twitter) and their perceptions of these platforms’ usefulness in a first-year accounting course.

The study found that the time spent on the two social media platforms does not detract from the time spent on preparation for the first-year accounting course. Students’ perceptions on the usefulness of these platforms showed support by all students for using social media to provide career information, but not all students perceived the platforms to be useful for communication and teaching and learning. While no statistically significant differences were found in the students’ responses based on gender, a number of statistically significant differences were found when the results were analysed according to language. Students whose home language was not English found the two social media platforms more useful for some aspects of communication, teaching and learning and for career guidance than English-speaking students.

The questionnaire was only administered to students on one campus who had actually accessed the social media platforms. Therefore, the results are not generalisable beyond this study.

The study shows that students whose home language is not English perceived the platforms more useful for communication, some teaching and learning aspects and for career guidance in a first-year accounting course. This may be helpful to other accounting teachers faced with student disruptions, large classes or high numbers of international students whose first language is not English, and who need to communicate with all their students.

The study adds to the discourse on the usefulness of social media platforms in a tertiary education setting, and more particularly, in a first-year accounting course in South Africa.

This cross‐cultural study examined the career choices of Asian, black and white students at the University of Pretoria to identify the factors motivating Accountancy students to become chartered accountants (CAs), as only 2.5 per cent (609) of 24 308 registered CAs in South Africa in 2005 were black, and only 6 per cent (1573) were Indian. Understanding the attitudes and the perceptions of CA first‐year students (identifying key career choice factors) can help course administrators/curriculum designers (the South African Institute of Chartered Accountants (SAICA) and the Public Accountants and Auditors’ Board (PAAB)) to align marketing and recruiting strategies with specific personal occupational preferences of different racial groups enrolled for local CA courses. Factors such as decision time‐frame of career choice, socio‐economic background, students’ perceptions of the benefits/constraints of the CA profession, and other jobrelated factors, were analysed. Students attributed their career choice to their school Accounting performance. Most chose this career in Grades 8 to 11. All three groups like the availability of employment as a CA. Constraints were the cost of qualifying (according to black students), and the difficulty of qualifying (Asian and white students).

The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than individual, level.

Ambiguity tolerance levels of final year accounting students (proxying for entry level accountants) and first year accounting students from Australia and China were measured using the MacDonald AT‐20 Ambiguity Tolerance Index. Comparisons were made across the four subject pools with a view to identifying national level differences suggested by the cultural, sociological, historical, and contemporary issues impacting on the accounting profession in the two countries.

Entry level accountants in China are less tolerant of ambiguity than their Australian counterparts. There are, however, no statistically significant differences in the levels of ambiguity tolerance between first year accounting students in China and Australia.

The research employed final year accounting students as surrogates for entry level accountants. Future research could usefully extend this research to practicing accountants at different ranks.

Given the central role of ambiguity in contemporary accounting practice, the potential implications are broad. This is particularly the case with regard to the harmonization of accounting practices in that accountants with different tolerances for ambiguity might make different decisions in the face of similar accounting standards and circumstances. Interestingly, the results from the research suggest that differences in ambiguity tolerance are attributable to events occurring while students are studying.

This research examines ambiguity tolerance at the national level (rather than the individual level), thereby allowing practical implications to be prescribed.

The current syllabus (programme of education) prescribed by the South African Institute of Chartered Accountants (SAICA) emphasises that it is important for students to acquire knowledge and skills in interacting with information technology (IT). One of the basic IT skills identified by SAICA is the ability of students to apply controls to personal systems in order to ensure the processing integrity of IT resources and to ensure that IT resources are secure and properly safeguarded. The research questions investigated in this article are whether and where students acquire the knowledge and skills they need in using passwords as a control mechanism, and whether they actually apply the knowledge and skills they have acquired when they access information systems and networks. On the basis of a survey, the article concludes that there is a definite increase in the level of students’ knowledge of which actions are considered to be good password practices from the time when they have recently matriculated to their third year. However, it is also clear from the results of the survey that these competencies are not yet being fully applied in the real‐world arena of accessing online password‐protected accounts.

This study explores the factors affecting the results obtained by Southern African students in the professional qualification examinations of the Chartered Institute of Management Accountants (CIMA). Thirteen variables were identified and included in a questionnaire sent to CIMA students. It was found that three variables were significantly associated with examination success: age, tuition and study material. Younger candidates, candidates who attended part‐time tuition classes and candidates who used the textbooks published by BPP were more successful. Trends were also detected regarding gender, the number of papers written, and examination attempts: females tended to outperform males, candidates had a smaller chance of passing all the papers they sat if they took on more papers at a time, and first‐time candidates had a higher tendency to pass than repeat candidates. Opportunities for further research are discussed.

This study investigates perceptions of the work of accountants held by first‐year accounting students as part of a national survey of accounting students. First‐year commerce students from five tertiary institutions were surveyed about their perceptions of the accounting profession as well as their intention to complete a major study of accounting at tertiary level. Influences on the formation of their perceptions formed an important part of the study. The results reported in this paper serve to illustrate that the majority of students surveyed had negative perceptions of accounting. The source of influences on perceptions indicated that perceptions were mainly derived from tertiary education experiences. As perceptions influence choice of major and career choice, the findings have important implications for accounting educators and professional accounting bodies.