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Prior accounting education literature documents that stereotypical images abound of the accountant as introverted, systematic, antisocial and boring. Although these stereotypes clash with the skills required of modern professional accountants to be problem solvers who regularly interact with people, the question is whether students wishing to become accountants still have these stereotyped perceptions. The purpose of this article is to investigate the preconceived notions of students in South Africa about accountants and whether these perceptions differ because of gender, home language or ethnical differences. A comparison is also made of the perceptions of school‐leavers and final‐year students to determine whether these perceptions change during students’ formal period of study at universities. This research, which is currently highly relevant, given the shortage of students pursuing careers as accountants, could contribute to the debate surrounding the concerns of the future of the accounting profession and the implications for contemporary accounting education. It was found that students perceive accountants as structured, precise and solitary individuals. However, students considered it to be an interesting profession. Significant differences were found between the perceptions of different ethnic groups. No significant differences were found between the perceptions of male and female students, or between Afrikaans‐ and English‐speaking students.

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.

The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional subjects, including Auditing, qualified chartered accountants need. Internationally, people want changes to Auditing teaching. The Accounting Department of Stellenbosch University developed an audit simulation of the whole audit process from client acceptance to completion. Students must prepare working papers, using substantive procedures focusing on stock and a database large enough for students to use IT. The simulation’s learning objectives are integrating auditing with IT, and exposing students to as authentic an audit as possible. A questionnaire tested students’ perceptions on the simulation. Responses were favourable. Respondents felt that the simulation helped them to understand auditing and showed them the practical application of IT functionalities. However, respondents complained that the simulation took too long. The principles and findings apply to simulations and the use of case studies in any environment.

Black and Coloured chartered accountants (CAs) are under‐represented in Accounting departments at academic institutions in South Africa. It is generally accepted that this is because of the poor remuneration offered in academia and a general shortage of Black and Coloured CAs. This study, which is based on a questionnaire to CAs, assesses their perceptions of a career in academia. It contrasts these perceptions of and requirements for a career in academia with current employment conditions and makes recommendations about increasing the number of Black and Coloured CAs in academia. These recommendations include increased remuneration and better promotion of the benefits of an academic career.

eXtensible Business Reporting Language (XBRL) is an important new technology for the electronic communication of business and financial data and, by implication, relevant to, inter alia, chartered accountants. Because research in Australia and the USA showed unacceptably low levels of awareness and understanding of XBRL, research was conducted to determine the levels of awareness and understanding of XBRL in South Africa. The study was limited to chartered accountants. The results showed that the majority of chartered accountants in South Africa are currently unaware of XBRL and few fully understand it. In spite of these findings, the majority of respondents acknowledged the fact that it was necessary for either them or someone in their organisation to investigate the matter of XBRL in the near future.

This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of XBRL adoption, namely, environmental, organizational and innovation factors developed by Troshani and Rao (2007) from Rogers’ innovation diffusion theory. In addition, the analysis also investigated the relationship between the perception of issues regarding XBRL adoption and individual characteristics (training, age, gender and professional experience).

A Web-based questionnaire was circulated through e-mail to chartered accountants registered with the Institute of Chartered Accountants India (ICAI) and 233 chartered accountants responded to the questionnaire. The data was analyzed using reliability statistics and multivariate regression analyses.

The results indicate that accountants perceived that environmental, organizational and innovational factors were challenging in adopting XBRL. Interestingly, training and experience were significant factors in explaining respondents’ perceptions.

From a practical panorama, the significance of issues implies that associations such as XBRL International, XBRL India, ICAI and the Ministry of Corporate Affairs should collectively take the appropriate steps to sustain and ameliorate the reliability and adoption of XBRL.

The results can motivate ICAI/Institute of Company Secretaries of India (ICSI) courses to teach academic content about XBRL.

The present study differs from previous research because it examines the inhibitors in adopting XBRL, namely, environmental, organizational and innovation factors, in an empirical setting. Moreover, to the best of the author’s knowledge, this is the first study to analyze the influence of individual factors on accountants’ perceptions about inhibitors of XBRL adoption.

The purpose of the paper is to investigate the nature of variations among established and emerging middle class consumers in South Africa in response to the institution context factors associated with emerging markets that are established in international business studies.

An exploratory research approach using semi-structured expert interviews was used to collect data.

Key findings indicate distinct approaches in dealing with factors such as different fallback positions, asset ownership, education, language, family responsibility, career aspirations and risk protection in the middle class process of attaining and sustaining middle class status.

The focus on one country has the potential to minimize the generalizability of findings from the study, however, South Africa has a significantly high proportion of sub-Saharan middle class consumers. This provides a basis for further a basis for further research into other sub-Saharan African countries.

Findings from the study provide practical insights on risk profiling of middle-class consumers for marketing practitioners.

The study provides insights into the distinct variations between emerging and established middle class consumers in areas such as language and education. These insights have potential implications on the implementation of government policies such as the Empowerment Policy and consumer protection.

The paper expands the research agenda in the area of middle class consumer behavior in emerging markets. By concentrating on South Africa, the research expands existing knowledge beyond emerging giants like China and India, which are often a focus in literature.

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.

eXtensible Business Reporting Language (XBRL) is an important new information and communication technology for the electronic communication of business and financial data. International research shows unacceptably low levels of awareness and adoption of XBRL. This paper aims to investigate the level of awareness of XBRL in South Africa among chartered accountants. Furthermore, it aims to consider the factors influencing adoption of XBRL and the impact of the economic circumstances on the decision to adopt XBRL.

The research was conducted with data collected through a structured, self‐administered web‐based survey sent to 11,458 chartered accountants. Chartered accountants will be primarily responsible for the implementation of XBRL at organisations.

The findings are largely in line with international studies, indicating a low level of awareness and slow adoption of the new technology. The major reasons cited for not adopting XBRL are that it is not yet mandatory in South Africa to do so and in the view of the respondents there is not any benefit in adopting XBRL. The results indicated that the economic circumstances did not have any effect on the decision to implement XBRL, be it either to implement or not to implement XBRL.

It is concluded that the business case for XBRL, internationally and in South Africa, should be made stronger for awareness and adoption rates to improve. The adoption of XBRL is, by implication, important and relevant to everyone with an interest in information management.