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Investigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002. This publication provided a comparative analysis of professional accountancy education in 25 countries worldwide, using a model developed for the classification of accountancy education systems. The rationale behind such an exercise is to promote educational exchange and facilitate educational development. The Karreman study only covered two countries in Africa, namely South Africa and Kenya. This study expands the Karreman study by comparing and benchmarking the professional accountancy education programmes in six member countries of the Eastern, Central and Southern African Federation of Accountants (ECSAFA) using the Karreman methodology. This study reports the results of a questionnaire survey to which seven accountancy bodies located in six countries responded. The results of this study revealed mostly agreement with the Karreman model. All the countries could be categorised as developing countries with common law/Roman‐Dutch legal systems and with a strong British influence. Thus similarities in regulation, education and practical experience are expected. The professional bodies tend towards professional selfregulation with low to medium membership regulation. All countries require practical experience before qualifying, and a theoretical approach to the final examination predominates. The study also shows that there is co‐operation in the region.

The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC).

The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies).

With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards.

A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time.

India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries.

The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

This paper aims to test the theory that predicts differences in locus of control (LOC) by gender and the relationships between LOC and the performance of accounting students in a large South African university.

Confirmatory factor analysis was applied to test the applicability of Spector’s (1988) LOC scales as a first-order construct in this context. An exploratory factor analysis was then performed to provide a more fine-grained analysis of subordinate constructs. Three component categories were found to emerge from a test of this widely used LOC questionnaire. These component categories were classified as beliefs about the effectiveness of agency, beliefs about chance and beliefs about networks in the contribution to the attainment of outcomes in working contexts.

Further tests revealed that female accounting students demonstrate higher LOC in all the three categories. Females were therefore found to have significantly higher levels of both LOC and student performance; yet, the majority of tested items were not significant in their associations, and total LOC was not found to be associated with higher performance for female or male students. Certain individual items were, however, found to be associated with performance for male students. It is concluded that despite the predictions of seminal theory that predicts convergence around gender, or more egalitarian outcomes in high-skilled contexts over time, accounting student performance in this context might currently be dominated by females. This reflects a current general dominance of females in higher educational attainment and in employment numbers in educational contexts.

Limitations of the study include: first, the use of a single university; second, a sample of only first-year accounting students. It is not known whether these findings generalise beyond accounting students with similar university environments. This research is also not causal in nature. The statistical testing used in this study cannot indicate causality.

It is recommended that further research investigate the more fine-grained dimensions of LOC that can contribute to accounting student performance and that further qualitative or causal research is performed to “surface” the causal mechanisms that underlie these findings. The value of this research is in the fact that it tests theory that predicts differences in LOC and the relationships between LOC and performance in an important formative context of accounting.