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The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of socio-economic inequality and racial injustice, leading to factors outside the classroom impacting educational outcomes. In particular, South African classes are heterogeneous, reflecting a diversity of race and language groups and students from differing schooling backgrounds. These differences necessitate differentiated instruction.

To explore for differences in perceptions, data were collected via questionnaires and differences between demographic variables such as school, race and language were considered, while controlling for gender. A focus group was also hosted to further explore findings.

Students from better quality schools agreed less strongly than those from poorer quality schools that the education program developed their professional skills. Students from better quality schools may have developed some of the professional skills during their schooling, requiring less to be developed at university. African students, though, agreed less strongly than white students from similar quality schools that they had developed professional skills. A focus group suggested that African students place less emphasis on professional skills development than on technical skills, given their lack of exposure to professional skills through mentors (parents, teachers, etc.) who never developed professional skills during their own compromised education under Apartheid.

Understanding the differences in the perceptions of professional skill development in a heterogeneous classroom can assist instructors in adopting differentiated instruction approaches to enable all students to develop professional skills. It could also assist future employers of these graduates to differentiate their development strategies during workplace training.

The purpose of this paper is to adopt the Multi-Theme Decision-Making Trial and Evaluation Laboratory to explore the push and pull factors for the usage of E-learning.

The framework was developed from a review and synthesis of the literature. More specifically, gaps in the literature were identified and a push/pull factor for E-learning in hotel industry was investigated.

This paper clarify the pull or push factors with the help of research conclusions and have a more direct and effective influence on the usage of E-learning for the employees of the hotel industry.

This study can serve as a foundation for future research in E-learning for the employees of the hotel industry. More specifically, expects to distinguish whether or not it is the push factor or the pull factor that has a more direct and effective influence on the utilization, which is an important contribution.

The study evaluate pull or push factors affect learners and what is the degree of mutual influence regarding the interaction between each pull or push factor. Considerations and guidelines for hotel industry to improve E-learning applications are provided.

To clarify the pull or push factors with the help of research conclusions and have a more direct and effective influence on the usage of E-learning for the employees of the hotel industry. Meanwhile, verify the process of E-learning whether or not self-regulated learning (SRL) will affect learners or how SRL affects learners.

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.

Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.

The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).

The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

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.

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

Historically, South Africa’s apartheid policies had a negative effect on the financial performance of the South African beverage industry. This effect was characterised by the non‐participation of South African companies in the global market and the presence of foreign enterprises in the domestic market. From 1994, South African industries have been increasingly exposed to new opportunities and forces. Globalisation, deregulation, changing manufacturing systems and the entry of foreign competitors in the 1990s exposed the local industry to competitive challenges in the domestic and the global market. This study examined the impact of changing levels of competition on the performance of strategic business units and the mediating role of management accounting in the South African beverage industry. The methodology employed to investigate this relationship comprised both a survey and a case study. The results indicate a positive correlation between the level of competition and the performance of business units. The results furthermore indicate that enterprises can utilise a management accounting system (MAS) as a strategic response to competition. The increased use of MAS will, in turn, improve the performance of an enterprise. Enterprises that do not respond positively to competition will not survive.

Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in South Africa is limited. This article creates a better understanding of the design of ABC systems in South Africa, comparing ABC implementation in South Africa to that in several developed/developing countries. A quantitative methodology was adopted to evaluate the extent of ABC implementation. A survey‐case study methodology was used to identify reasons for implementation/ non‐implementation, problems and critical success factors relating to implementation. The results show that the extent of ABC implementation in South Africa is lower than that found in developed countries, but the evidence is inconclusive. Nevertheless, the results suggest that the issues facing ABC implementers in South Africa are similar to those faced in many other countries. This study provides South African companies with a comparative framework of important variables to be considered in implementing ABC.

The purpose of this paper is to examine the impact of Broad-Based Black Economic Empowerment (BBBEE) on the risk and returns of listed and delisted property firms on the Johannesburg Stock Exchange (JSE). The study was investigated to understand the impact of Black Economic Empowerment (BEE) property sector charter and effect of government intervention on property listed markets.

The study examines the performance trends of the listed and delisted property firms on the JSE from January 2006 to January 2012. The data were obtained from McGregor BFA database to compute the risk and return measures of the listed and delisted property firms. The study employs a capital asset pricing model (CAPM) to derive the alpha (outperformance) and beta (risk) to examine the trend amongst the BEE and non-BEE firms, Sharpe ratio was also employed as a measurement of performance. A comparative study is employed to analyse the risks and returns between listed property firms that are BEE compliant and BEE non-compliant.

Results show that there exists differences in returns and risk between BEE-compliant firms and non-BEE-compliant firms. The study shows that BEE-compliant firms have higher returns than non-BEE firms and are less risky than non-BEE firms. By establishing this relationship, this possibly affects the investor’s decision to invest in BEE firms rather than non-BBBEE firms. This study can also assist the government in strategically adjusting the policy.

This study employs a CAPM which is a single-factor model. Further study could employ a multi-factor model.

The results of this investigation, with the effects of BEE on returns, using annualized returns, the Sharpe ratio and alpha (outperformance), results show that BEE firms perform better than non-BEE firms. These results pose several implications for investors particularly when structuring their portfolios, further study would need to examine the role of BEE on stock returns in line with other factors that affect stock returns. The results in this study have several implications for government agencies, there may be the need to monitor the effect of the BEE policies on firm returns and re-calibrate policies accordingly.

This study investigates the performance of listed property firms on the JSE which are BEE compliant. This is the first study to investigate listed property firms which are BEE compliant.

In today’s intense global competition, agility is advocated as a fundamental characteristic for business survival and competitiveness. The purpose of this paper is to propose a practical methodology to achieve and enhance organizational agility based on strategic objectives.

In the first step, a set of key performance indicators (KPIs) of the organization being studied are recognized and classified under the perspectives of balanced scorecard (BSC). Critical success factors are then identified by ranking the KPIs according to their importance in achieving organizational strategic objectives using the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). In the second step, three houses of quality (HOQs) are constructed sequentially to identify and rank the main agile attributes, agile enablers, and improvement paths. In addition, in order to translate linguistics judgments of practitioners into numerical values in building HOQs, fuzzy logic is employed.

The capability of the proposed methodology is demonstrated by applying it to a case of a multi-national food company in Iran. Through the application, the company could find the most suitable improvement paths to improve its organizational agility.

A limited number of KPIs were chosen due to computational and visual constraints related to HOQs. Another limitation, similar to other agility studies, which facilitate decision making among agility metrics, was that the metrics were more industry-specific and less inclusive.

A strong practical advantage for the application of the methodology over directly choosing agility metrics without linking them is that through the methodology, the right metrics were selected that match organization’s core values and marketing objectives. While metrics may ostensibly seem unrelated or inappropriate, they actually contributed to the right areas where there were gaps between the current and desired level of agility. It would otherwise be impossible to choose the right metrics without a structured methodology.

This paper proposes a novel methodology for achieving organizational agility. By utilizing and linking several tools such as BSC, fuzzy TOPSIS, and quality function deployment (QFD), the proposed approach enables organizations to identify the most appropriate agile attributes, agile enablers, and subsequently agile improvement paths.

The purpose of this paper is to examine how various transaction-cost characteristics influence the choice of vertical coordination (VC) structures (e.g. different contract types) and horizontal coordination (HC) structures (e.g. different farmer organization types) to link smallholder farmers efficiently with buyers. It analyzes the relationship between vertical and horizontal structures, and the economic sustainability of different structure combinations.

The paper develops a conceptual framework to predict coordination structures as a function of transaction-cost characteristics, compares predictions for the Malian cereals market to empirical evidence using 15 case studies, and then analyzes structure combinations.

Asymmetric scale between farmers and buyers; uncertainty in production, prices, policy, and contract enforcement; and quality and quantity debasement lead to selections of structures with high levels of control. Vertical and horizontal structures demonstrate a complementary relationship in certain core coordination roles, while exhibiting substitutability in the provision of other coordination activities. The marketing cooperative and marketing contract pairing is the most prevalent combination.

The conceptual framework is useful for explaining the selection of coordination structures, and can be applied in other contexts to strengthen external validity.

The framework facilitates predictions and explanation of both VC and HC structures, with empirical application on a country and value chains receiving little attention in the literature.