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AN ANALYSIS ON THE CHALLENGES FACED BY ACCOUNTANCY STUDENTS IN

TERMS OF THEIR CAREER PATH AT UNIVERSITIES IN SOUTH AFRICA

Conference Paper · November 2020

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31st ANNUAL CONFERENCE OF THE SOUTHERN AFRICAN INSTITUTE FOR MANAGEMENT SCIENTISTS (SAIMS)
ISBN number: 978-1-928472-18-6

The Southern Africa Institute for Management Scientists (SAIMS). 31 st SAIMS Conference hosted by the school of
management sciences, Nelson Mandela University, Port Elizabeth, South Africa September 8 – 11, 2019

AN ANALYSIS ON THE CHALLENGES FACED BY ACCOUNTANCY STUDENTS IN

TERMS OF THEIR CAREER PATH AT UNIVERSITIES IN SOUTH AFRICA

James A. Oben1, Lilian I. Nwosu2, Calvin Mahlaule2

1
College of Accounting Sciences, University of South Africa, Pretoria, South Africa
2
School of Accounting, North-West University, Mafikeng Campus, South Africa.
Correspondence: Lilian I. Nwosu, School of Accounting, North-West University, Mafikeng
Campus, Corner of Albert Luthuli and University Drive Mmabatho 2745, South Africa, Tel:
+27-18-389 2256, E-mail: [email protected].

Abstract
The quality of students’ results is often determined by the quality of education offered by the
institution and the intellectual health of the people who are recruited to educate the students. This
study examined the challenges faced by accountancy students in South Africa during their
academic life cycle of becoming professional accounting graduates. A quantitative research
design with a cross-sectional survey method was adopted. A simple random sampling technique
was used to select a sample of 125 accounting students from two South African public universities.
Findings revealed that the main challenges faced by accounting students were “Amount of
academic coursework”, “Poor time-management and inadequate revision”, “Difficulties in
mastering teaching methods in accounting”, “Limited number of accounting academics”, and
“Lack of student motivation and encouragement.” The study recommended that students’ inputs
be solicited during the process of drafting solutions to the challenges faced in accounting
education in South Africa.
Keywords
Challenges, higher education institution, accounting education, academic performance, accounting
students, accounting profession, accounting lecturers, accounting academics.
1. Introduction
Declining throughput and retention rates, with the overarching goal of increasing student success,
have been some of the numerous challenges faced by the higher education sector in South Africa
(Du Preez, Steenkamp & Baard, 2013: 1225). The Department of Higher Education and Training
(DHET) and other educational stakeholders in South Africa are exerting more effort in improving
the quality of education and students’ performance. Despite all these initiatives, the poor
performance of students, particularly in the field of accounting, has come under serious criticism
in recent times (SAICA, 2010; Steenkamp, 2011: 179). This means that South African accounting
students have encountered numerous challenges during their academic life cycle at the universities.
These trends represent a great challenge to accounting education and professional accounting
bodies in South Africa, and also around the world, as regards the changing nature of accounting

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education and evolving aspects of accountability for graduate outcomes and attributes (Molly,
2009: 2; Yeboah-Appiagyei, Osei-Tutu & Fentim, 2014: 86). Attempts to find solutions for these
challenges have led to a major debate among scholars, practitioners, and educators, as can be seen
in the work of Umar (2014: 59) and other academic stakeholders in South Africa and worldwide.
The move by SAICA to change its qualifying examination from closed-book to open-book has led
to various debates among accounting academics as well as current members of SAICA. Most
parties agree that this change in the method of assessment has resulted in a change in learning
(Kruger, 2011: 36). Even though much has changed, the challenges relating to increasing the
supply of suitable accounting graduates with quality persuasive skills, leadership skills, ethical
behaviour and soft skills in South Africa remain a potential area of social, educational, cultural
and economic concern, even as the world recovers from the global financial crisis in the latter half
of 2008 (Gourley, 1991; McDowall, Jackling & Natoli, 2012: 114; Steenkamp, 2011: 177; Wells,
2005: 3). Nevertheless, one of the possible causes for these challenges is that the quality of
accounting education is below expectations. Most accounting students take longer than the
required minimum number of years to complete a degree in the discipline (Madsen, 2015: 1115).
Education in the South African accounting sector is under pressure from its stakeholders,
particularly SAICA, the South African Institute of Professional Accountants (SAIPA) and the
Department of Higher Education and Training (DHET), to assist in addressing the shortages of
available skills for accounting professionals in the workforce (Hesketh, 2011: 1; SAICA, 2017:
107). Furthermore, there are widespread concerns that academic accounting programmes are not
providing quality teaching, training, and support to assist accounting students at the universities
(Wells, 2005: 1). In this regard, the accounting profession is becoming less attractive, and if no
action is taken, accounting as a separate intellectual discipline might lose its identity in South
Africa (SAICA, 2010; Van Wyk, 2011: 146; Wells, 2005: 10).
The above concerns have prompted the need for an empirical investigation into challenges faced
by South African accounting students during their career path at university. This article aims to
introduce a helpful trans-disciplinary approach to the debate around the demands facing the quality
of education and training of accounting professionals. Research on perceived challenges faced by
accounting students is however dominated by extensive studies emerging from the Western world,
with limited consideration given to the particular challenges faced by the diversity of accounting
students in the South African milieu.
The main objective of the study is to investigate the challenges faced by accountancy students in
their career path at university. Following this introduction, we unpack prior literature on critical
challenges faced by accounting students in their career path at university. Thereafter, the research
design and methodology of the study as well as the empirical results and discussion are provided.
Finally, the study closes with some concluding remarks and recommendations.
2. Literature review
In examining the prior literature which investigated the motives, expectations, or preparedness of
students, it is clear that there are many factors that affect outcomes in accounting education,
teaching and learning processes in accounting, desirable skills, and graduates’ attributes. These
factors have resulted in poor performance and an inability to complete an accounting degree within
the minimum time (Yucel et al., 2012: 2). These factors include, inter alia, the gap between high
school and university as identified by Van Romburgh (2014). Gracia and Jenkins (2002), Roos
(2009), and Van Wyk (2011) listed students’ age, lack of adequate revision, non-attendance of
lectures, lack of motivation and encouragement, lack of interest in the subject, poor time-

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management and the medium of tuition as important challenges facing accounting students at
tertiary institutions. Research has also proven that poor quality teaching and assessment methods,
academic coursework overload, and an ineffective school-based system for monitoring curriculum
delivery (DBE, 2010; Macan et al., 1990; Van Wyk, 2011: 153) are some of the main reasons why
student performance in accounting programmes is not improving.
2.1 Gap between high school and university
The pipeline to pursue an accounting degree in any residential university in South Africa is
restricted to matriculants with an explicit interest in Mathematics (Wessels & Steenkamp, 2009:
119). Particularly, for students to gain admission to pursue a Bachelor of Commerce (BCom)
degree in Chartered Accountancy (CA) in any of the 19 SAICA accredited institutes of higher
learning in South Africa, they are required to achieve at least a level five (60% - 69%) pass rate in
Mathematics. A good grounding in English is essential for the National Senior Certificate (NSC)
examination (SAICA, 2017: 5-14). Accounting at high school level is a recommendation, but not
a prerequisite. Van Romburgh (2014:14) argues that, although these requirements are not strictly
sufficient for a student who wishes to follow a vocational path in accounting, the
underperformance of students in the gateway subjects of Mathematics and English at the NSC
level countrywide remains a critical issue of concern in South Africa.
Scholars internationally argue similar points, saying that these requirements have prevented many
non-mathematics students with skills such as awareness of changes in the business environment,
analytical or critical thinking, problem-solving skills, innovation, management skills, and the
ability to critically assess an unknown situation using current knowledge and form an appropriate
opinion on a subject matter, from pursuing an accounting major (Maree, 2010; SAICA, 2009;
Steenkamp, 2011: 179; Tsanwani et al., 2013: 36). In this regard, admission requirements for an
accounting degree should focus on students who have successfully passed Mathematics
(compulsory), Accounting, Business Studies, and Economics at high school (DHET, 2014:29).
Students should be able to develop a proper understanding of business principles and make good
and conscious choices about why a certain action is taken and whether it suits specific economic
circumstances (Barth, 2008, 2011; Hesketh, 2011: 7; Watson, 2010). When students have good
background knowledge about Accounting and Mathematics in particular, they will be able to
articulate themselves in accounting programmes at university.
2.2 Performance in accounting
Previous research claims that first year students’ poor performance in introductory accounting
courses can negatively influence their perceptions of the profession and interest in accounting
careers (Adams, Pryor & Adams, 1994; Mbawuni & Nimako, 2015: 66; Stice & Swain, 1997).
Similarly, Ballado (2014:1) affirms that, despite students’ high aspiration towards accounting, if
their capability does not coincide with it, they may find it difficult to achieve good performance.
On the other hand, whether students have Accounting as a subject at secondary school or not, if
the particular student does not have an interest in the subject, he or she will not produce good
results (Baard, Steenkamp, Frick & Kidd, 2010:1). However, Parke (2016:7) emphasises that
academic researchers in accounting should help accounting educators determine, and find possible
solutions for, the gaps between high school and university, and which areas of classroom practice
and instruction to address. Van Rensburg et al. (1998: 10) argue that there is no strong relationship,
if any, between taking Accounting in high school and performance in accounting at university.
2.3 Teaching and assessment methods in accounting

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Teaching and assessment methods in accounting involve a variety of seemingly conflicting

challenges. These include the need for accounting professional bodies and academics to work in
developing new teaching, learning and assessment techniques that require and enable students to
develop additional competencies beyond core technical knowledge, thus improving graduate
attributes and student retention rates (Hesketh, 2011:1). Existing studies have provided conflicting
outcomes about a lack of a quality teaching and a properly structured learning process in the South
African accounting education system and it having a significant influence on students’ poor
academic performance in accounting (Allinson & Hayes, 1988; Visser, McChlery & Vreken,
2006:97).
Van Romburgh (2014:16) found that teaching methods in accounting at universities often lack
creativity, involve too much lecturing and dependence on textbooks, and do not develop students’
capability to learn skills. In addition, a study by Wessels and Steenkamp (2009:119) revealed that
teaching and assessment methods in accounting do not focus on demonstrating modern-day skills
that the accounting profession requires of its members, such as being effective communicators,
thinking and acting strategically, solving problems, being aware of business issues, and being
professionally and technically competent. While Visser, McChlery and Vreken (2006: 97) argue
that students learn in different ways, using several learning styles, lecturers may not always present
information and learning experiences that match students’ learning preferences. Mismatches
between learning and teaching styles can lead to disappointment with the course of study, personal
discouragement, and underperformance.
South Africa is not alone in facing these challenges. The problem cannot be blamed just on
teaching and assessment methods in accounting (Hesketh, 2011:7). Students who major in
accounting at most American business schools of graduate studies have also been criticised for
lacking the skills and attributes required in the business environment (Hilton, 2008), lacking
creativity in applying content knowledge, and an inability to apply the critical analytical skills
needed to focus on the essence of a problem (Rubin & Dierdorff, 2008:1).
2.4 Quality of accounting education
Quality education depends on the quality and mental health of the people who are recruited to
teach and is measured by the academic performance of students (Bell 2013; Aminu & Timothy
2014: 58; Fullan & Stiegelbauer, 2000; Appuyei et al., 2014: 84). Since the beginning of this
millennium, poor quality education has been identified as one of the central challenges facing the
South African education system, and until recently it has mainly manifested in accounting
education (Chisholm, 2011: 50). Modisaotsile (2012:1) maintains that there is still a crisis in South
African accounting education, with decreasing enrolment rates every year. Graduate output and
retention are declining.
Modisaotsile (2012:1) makes it clear that to overcome these problems, more focus is required on
the quality of both the academic teaching of the said accounting graduates and the students
themselves. The majority of students who have enrolled in accounting courses at most universities
do not meet the minimum entrance requirements for an accounting degree. Van Wyk (2011:152)
as well as Parker (2010:10) opine that a high-quality tertiary institution may compensate for other
potential negative factors such as lower pass grades, an unsupportive home environment, a low
socio-economic background, and an inferior high-school education, all of which a student may
bring to tertiary studies. According to Parke (2012; 2016:6), this is where partnerships between
accounting faculties and researchers at universities can become quite valuable.
2.5 Gender differences

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Research has shown that there are some professions that tend to be gender-based (Blackburn &
Jarman, 2006; Oben, 2019: 34; Saifuddin 2015:1). According to Cory et al. (2010), African
American students believe that the accounting profession is completely gender-based. South
Africa reflects this, and only 37.13% of the total of 44 535 chartered accountants are women
(SAICA, 2018:16). Alanezi et al. (2016: 168) argue that these statistics indicate a significant
decrease in the willingness of females to pursue an accounting career. Studies also found that the
majority of Accounting majors are female, and they tend to graduate with better grades than their
male counterparts. Accounting firms hire more entry-level females than entry-level males (Khalid
et al., 2016:2;). Hashim et al. (2012:3727) found that female learners in their study perceived the
accounting profession to be easier than their male counterparts did.
As regards South African accounting research, the emphasis seems to be on students’ poor
performance, and not identifying factors such as poor teaching and assessment methods in
accounting; the amount of academic coursework load; poor time-management and inadequate
revision; limited number of accounting academics; lack of student motivation and encouragement;
and a language barrier that accounts for the poor performance as well as gender differences with
regards to these challenges.
3. Theoretical framework
The study was underpinned by the Theory of Planned Behaviour (TPB; Ajzen, 1991:179). The
TPB proposed by Ajzen (1991) has been widely used to understand Career Path. The TPB is an
extension of the Theory of Reason Action (TRA) which postulates that behaviour is a function of
intention, and this is conditioned by the individual attitude specific actions and subjective norms
(Fishbein & Ajzen, 1975). Dos Santos and De Almeida (2018:117) posit that TPB is a function of
intention and this is conditioned by attitudes regarding specific actions and subjective norms. The
TPB helps to review the attitude of accountancy students in their career paths at the university.
Perrone and Vickers (2003:69) assert that students graduating from university courses express
different intentions, experiences and expectations in relation to their professional future.
Furthermore, the TPB as used in this study will help to unravel the experiences and challenges of
accounting students in their career path at the universities through knowing their individual
intentions in a situation. The TPB will also help to predict an individual's intention to engage in a
behaviour at a specific time and place. It posits that individual behaviour is driven by behaviour
intentions and what involves them the most (Turner, 2011: 10). The TPB (Fishbein & Ajzen,
1975:216) state that “the best conditioner of someone’s intention” is the attitude characterised as
“an individual’s positive or negative feelings regarding a particular behaviour”. They exhibit a
certain optimism regarding their experiences in pursuing their career.
In light of the above, the current study adopted the TPB to investigate the attitude construct of the
TPB to predict the perceived experiences and challenges accounting students face in their career
path at the universities. On the other hand, the subjective norm is determined by the student
perception and expectation with regards the social pressure (challenges) exerted over them in
pursuing their career (Ajzen & Fishbein, 1980:6; Dos Santos & De Almeida, 2018:117). The
subjective norms in this regard can be influenced by the “gap between High School and
University”, “individual performance in accounting”, teaching and assessment methods in
accounting, “quality of accounting education”, and “gender differences”.
4. Research method
The study adopted a quantitative research method and data was collected through the use of a
questionnaire as the survey instrument. Quantitative research enables the researcher to use

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numerical data obtained from a sample in a population to generalise the results to the field that is
being explored (Van Zyl, 2011). A descriptive design was utilized to describe and interpret the
data collected, setting, conditions, or events in the study (Mertler, 2014). The descriptive design
in a quantitative study enables the researcher to also study the respondents in their natural settings
by describing the current situations of “challenges faced by accountancy students on their career
paths at the university”.
4.1 Survey instrument and development
The survey instrument was developed and structured into seven main sections after a review of
related literature. The first section assessed the respondents’ demographic and accounting
background (15 items). The second part comprised seven items measuring the perceived
challenges and limitations of accounting students as derived from the literature. The third section
had three items about students’ expectations of being an accountant. This section addressed some
aspects relating to the TPB as discussed in the study. The fourth section (4 items) measured the
teaching and assessment methods used in accounting. The fifth section (five items) assessed the
possible factors contributing to poor performance. The question items on the research instrument
were based on previous studies and modified to suit the research context. A five-point Likert scale,
ranging from strongly disagree to strongly agree, coded 1 to 5, was used for sections two to four
of the questionnaire. Section five used responses ranging from unlikely to likely. Reliability was
also assessed using Cronbach’s alpha coefficient (Neuman, 2011:213).
4.2 Data collection
A survey was conducted in June 2018 to collect data of high quality that would reflect the students’
opinion.. A web-based structured questionnaire was sent via email and in WhatsApp groups to the
total population of accounting students at two residential universities to capture a greater sample
of the population. Accounting students in these two residential universities were considered an
appropriate research population for this study as one of the universities was an open distance
university while the other was an open learning university. A comparative analysis of these two
universities helped in generating a rich body of understanding of the challenges faced by
accountancy students in terms of their career path at universities in South Africa. The email and
WhatsApp contact details of the target group (N=1092) were obtained from the School of
Accounting Sciences in both participating universities. The questionnaire was sent to everyone in
the target unit of analysis (N=1092). A total of 125 accounting students responded to the
questionnaire, representing an 11.4% response rate. The questionnaire was anonymous.
Anonymity causes respondents to be more honest and confident in their responses (Parkins, 2005).
Respondents also had the opportunity to contact the researcher in case of any uncertainties or
difficulties in completing the survey.
4.3 Survey quality assurance
Prior to sending the final questionnaire to the target group of respondents, a pilot test was done
with a group of 27 first year accounting students who were selected purposively from a residential
university in South Africa. The information from the pilot was used to check the validity,
consistency, and reliability of the items in the questionnaire (Oben, 2019:62; Smith, 2011:121).
Based on the reactions of the respondents to the pilot questionnaire, a few items in the
questionnaire were modified and prepared for the survey. According to Simon (2011: 159), a
sample size of 10-20% of the actual sample size for the study would be a realistic number of units
of analysis for a pilot study These students did not participate in the final survey.

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4.4 Data analysis

The data from the completed surveys were analysed using descriptive analysis available in
Statistical Package for Social Science (SPSS) 25.0. Descriptive statistics such as mean and
standard deviation (SD) were used in rating students’ perceptions of the perceived challenges of
being an accounting student. Additionally, student independent sample t-test was conducted to
determine the differences in responses between females and males (Wilson & Abibulayeva,
2009:498). To determine whether statistically significant differences exist between the
postgraduate and undergraduate respondents, a non-parametric Kruskal–Wallis (K–W) one-way
ANOVA by ranks test (X²) was used. A 5% level of significance was used for both tests.
4.5 Measurement of the reliability of the construct
Construct reliability measures the extent of internal consistency of measures used, and it is
assessed through Cronbach’s alpha with the acceptable level of 0.7 (Hair, Black, Babin, &
Anderson, 2010; Hair et al., 2011:144). Table 1 presents the reliability test of the construct and
items in the questionnaire.
Table1: Reliability of measurement items
Construct Cronbach’s Alpha Number of items
General Perception .766 7
Expected Skills .714 3
Teaching and Assessment Methods .704 4
Performance .462 4
Assignments and Tests .218 3
Support Facilities .349 3

Table 1 indicates that the first three constructs have Cronbach’s alphas above 0.70, indicating that
data collected in a Likert scale were found to be highly reliable for the measurement of each
construct. As the Cronbach’s alpha value was above the acknowledged threshold of 0.7, the
reliability was deemed satisfactory and therefore considered acceptable (Muijs, 2004:73).
Constructs with Cronbach’s alpha value below the acknowledged threshold of 0.7 were not
included in the further analysis.
The narrative responses to each question were summarised and discussed under the specific
heading or relevant question.
5. Results
Presentation and analysis of data gathered by means of a questionnaire given to students were
guided by the central aim of this study, which was to answer the research question:
What are the challenges faced by accounting students in their career paths at the university?

5.1 Respondents’ Profile

The sample consisted of 125 respondents, with no missing data. In terms of gender, 40.8% of the
respondents were male and 59.2% were female. These results are consistent with other studies,
such as Kruger (2011) and Van Wyk (2011), which show a predominance of female students in
the accounting major. 21.6% were below the age of 21, 48.8% of the respondents were between

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the ages of 22 and 30, and 29.6% were older than 30. This implies that the majority of the students
were younger people within the economically active population (Mbawuni, 2015:14). In terms of
university attended, 62.4% of the respondents were from an open distance learning university and
37.6% were from an open learning university. In terms of programme of study, 40% were enrolled
in a regular full-time programme, while 60% were enrolled in part-time study programmes in
accounting. With respect to the respondents’ level of studies, most were undergraduates (112),
corresponding to 89.6% of the total sample, while the rest (10.4%) were postgraduate students.
5.2 Respondent’s perceptions on the challenges of being an accounting student
Results on respondents’ perceptions of perceived challenges of being an accounting student are
summarised in Table 2 below.
Table 2: Descriptive analysis of the perceive challenges of being an accounting student
Dimensions and Items of Evaluation Mean SD Remark
General Perceptions
Lack of motivation and encouragement 3.33 1.17 Disagree
Language barrier 2.52 1.14 Disagree
Limited number of accounting academics 3.24 1.13 Agree
Amount of academic coursework load 3.84 1.13 Agree
Lack of time and poor time-management 3.85 1.15 Agree
Lack of adequate revision 3.78 1.13 Agree
Poor teaching and assessment methods 3.32 1.15 Agree
Expected Skills
I can apply analytical thinking to solve a 3.39 0.79 Agree
problem
I can critically assess an unknown 3.34 0.85 Agree
situation
I am professionally and technically 3.49 0.91 Agree
competent
Teaching and Assessment Methods
Lack creativity 3.23 1.16 Agree
Involve too much lecturing 2.94 1.18 Disagree
Dependence on textbooks 3.32 1.22 Agree
Do not develop the students’ capability to 3.24 1.07 Agree
learn skills

A hypothetical mean of 3.0 was used to denote responses agreeing to an item being a perceived
challenge, and a mean below 3.0 as disagreeing to it being a perceived challenge. For the “General
Perceptions” dimension of the perceived challenges faced during their academic life cycle shown
in Table 2, the highest rated perceived challenges faced by accounting students was lack of time
and poor time-management (mean = 3.85, SD = 1.15), followed by amount of academic
coursework load (mean = 3.84, SD = 1.13), lack of adequate revision (mean = 3.78, SD = 1.13),

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lack of motivation and encouragement (mean = 3.33, SD = 1.17), poor teaching and assessment
methods (mean = 3.32, SD = 1.15), and the limited number of accounting academics (mean = 3.24,
SD = 1.170).
With a mean of 2.52 and SD of 1.14, language barrier was found not to be a perceived challenge.
This finding contradicts the study by Cronjé (2011), which revealed that the medium of instruction
(English) in most South African universities is a significant barrier to success in accounting, as
English is not the students’ first language and students are being taught by lecturers for whom
English is a second or third language.
With regards to teaching and assessments methods in accounting, respondents believe that teaching
methods used in accounting depend heavily on textbooks (mean = 3.32, SD = 1.22), and do not
develop the students’ capability to learn skills (mean =3.24, SD = 1.07). They also lack creativity
(mean = 3.23, SD = 1.16) and involve too little teaching (mean = 2.94, SD = 1.18).
5.3 Respondents’ performance in accounting
According to Table 2, 53.6% of respondents agreed that their poor performance in accounting is a
result of non-attendance of lectures. Almost three quarters (72%) of the respondents agree that
their performance in accounting at university is influenced by their personal interest in the
discipline. Almost half (48.2%) of the respondents agree that being examined in a language other
than their home language has a great impact on their performance. Finally, 62.2% believe that their
performance in accounting is highly influenced by their high aspirations in the discipline.
Table 3 Performance in accounting
Items of evaluation Disagreement Neutral Agreement
Non-attendance of lectures 30.4% 16.0% 53.6%
Interest in the subject 11.2% 16.8% 72%
Examination language 33.6% 19.2% 48.2%
High aspirations 9.6% 28.2% 62.2%

5.4 Differences in females’ and males’ perceptions

As of 31 October 2018, women represented only 37.13% of the total of 44 535 CAs (SAs) within
the accounting profession in South Africa (SAICA, 2018). Gender was therefore considered a
particularly important variable to investigate as regards perceived challenges faced by an
accounting student. Table 4 below presents the results for the male and female perceptions of the
perceived challenges of accountants in their career path at the university.
Table 4: Mean and standard deviations for female and male accounting students
Items of Evaluation Female (N=74) Males (N=51)
Mean SD Mean SD
Lack of motivation and encouragement 3.47 1.04 3.12 1.32
Language barrier 2.58 1.10 2.67 1.21
Limited number of accounting 3.24 1.07 3.24 1.23
academics
Amount of academic coursework load 4.05 0.99 3.53 1.24

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Lack of time and poor time-management 4.05 1.03 3.55 1.26

Lack of adequate revision 4.01 1.03 3.45 1.19
Poor teaching and assessment methods 3.49 1.11 3.08 1.18

Table 4 refers to the general perception of the perceived challenges. The results of the mean and
standard deviation for females and males are presented, showing a statistically significant
difference at the 1% level of significance between female and male respondents with respect to:
Amount of academic coursework load (t = 2.62, p = 0.01), with the females having a higher mean
perception value of 4.05 compared to male respondents (mean 3.53);
Lack of time and poor time-management (t = 2.46, p = 0.02), with the females having a higher
mean perception value of 4.05 compared to male respondents (mean 3.55);
Lack of adequate revision (t = 2.82, p = 0.01), with the females having a higher mean perception
value of 4.01 compared to male respondents (mean 3.45); and
Poor teaching and assessment methods (t = 1.97, p = 0.05), with the females having a higher mean
perception value of 3.49 compared to male respondents (mean 3.08).
These findings imply that the female respondents experience more challenges in their accounting
studies during their academic life cycle. No statistically significant differences (all p values > .05)
were found regarding the rest of the items of evaluation between female and male respondents.
The results from further testing of the student’s t-test for independent groups are shown in Table
5.
Table 5: Independent samples t-test
Levene’s test t-test for equality of means
for equality of
variances
Items of Evaluation
F Sig. T df Sig.
(2-
tailed)
Lack of Equal variances 6.40 .01 1.68 123 .10
motivation assumed
and Equal variances not 1.61 90.29 .11
encourageme assumed
nt
Language Equal variances 1.12 .29 -.41 123 .68
barrier assumed
Equal variances not -.40 100.59 .69
assumed
Limited Equal variances 1.17 .28 .04 123 .97
number of assumed
accounting Equal variances not .04 97.82 .97
academics assumed

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Amount of Equal variances 6.81 .01 2.62 123 .01*

academic assumed
coursework Equal variances not 2.52 91.68 .01
load assumed
Lack of time Equal variances 5.31 .02 2.46 123 .02*
and poor assumed
time- Equal variances not 2.38 93.62 .02
management assumed
Lack of Equal variances 5.78 .02 2.82 123 .01*
adequate assumed
revision Equal variances not 2.75 97.09 .01
assumed
Poor teaching Equal variances .06 .81 1.97 123 .05*
and assumed
assessment Equal variances not 1.94 103.46 .06
methods assumed
Note. *significant at 0.05 (2-tailed), assume equal variances for all the items of evaluation.
5.5 Differences in undergraduate and postgraduate perceptions
The results from the Kruskal–Wallis test in Table 6 show that there was a statistically significant
difference (x²(1) = 4.741, p = .029) at the 5% level of significance, between the undergraduate and
postgraduate group with respect to lack of motivation and encouragement, with a mean rank of
60.16 for the undergraduates and 82.19 for the postgraduates. This implies that the undergraduate
respondents agree that there is lack of motivation and encouragement during their studies for
becoming professional accountants. No statistically significant differences were found between
the two groups for the rest of the items of evaluation (all p values > .05).
Table 6: Kruskal–Wallis ANOVA by Ranks Test Results
Undergraduate Post-graduate Group difference (df=1)
Items of (N = 111) (N = 13)
Evaluation Mean rank Mean rank H Sig Remarks
(X²)
Lack of 60.19 82.19 4.741 .029* Difference
motivation and exist
encouragement
Language barrier 62.18 65.19 .087 .768 No difference
exists
Limited number 60.47 77.96 3.606 .058 No difference
of accounting exists
academics
Amount of 60.69 77.96 3.033 .082 No difference
academic exists
coursework load

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Lack of time and 62.92 58.81 .171 .679 No difference

poor time- exists
management
Lack of adequate 62.12 65.77 .133 .716 No difference
revision exists
Poor teaching and 61.29 72.81 1.272 .259 No difference
assessment exists
methods

Note. *significant at 0.05

6. Discussion
This section provided a discussion of the main findings of the study.
6.1 Lack of student motivation and encouragement
The results obtained in the study authenticates the findings of Araújo et al. (2015), who found that
students’ motivation appears as the second-largest problem faced by students. In a comparative
study, Dhlamini (2014:840) argues that students’ poor performance in accounting is due to
accounting lecturers at universities, and lack of motivation is caused by reasons such as poor
working conditions, overcrowded classrooms, and unpleasant student behaviour. Uyar (2011:29)
argues that to meet the demands of employers, accounting programmes must graduate the best and
brightest accounting graduates with high aptitude. The decreasing quantity and quality may lead
to an inability to meet the demands of the job market.
6.2 Limited number of accounting academics
A limited number of academic staff, associated with overcrowded classrooms, was identified by
the students as the fourth challenge. This problem has a mean score of 3.00 points. Results show
that 63.52% of the sample strongly believe there is a shortage of accounting academic staff in
South Africa. In view of the above data, the researchers raised the concern that there is not a single
academic staff member with a full professorship in accounting who holds a full-time position in
the universities where the study was conducted. This experience is by no means limited to these
institutions (University of South Africa [Unisa], 2015:3). Such statistics might discourage many
students from choosing a career in accounting. There has been minimal take-up by accounting
scholars and professional bodies in response to any of these calls. For this reason, Lewis (2015:1)
appeals to accountancy in academia and industry to examine the lack of accounting research
professors in accounting education. This therefore imposes huge material and experiential
consequences on those who are subjected to it, significantly affecting their opportunities in life
(Anisette & Prasad, 2016:3).

6.3 Amount of academic course work

According to international studies (2019:1), the accountancy profession is often considered to be
one of the most intense college majors. Students are required to take very rigorous courses in a
number of different subjects. In addition, the core coursework required in accounting can be
daunting and requires much studying and preparation. The findings of this study however revealed
that the amount of academic course work undertaken by a trainee accountant at the university level

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is challenging. Stainbank (2017:15) mentions that it is important that the accounting profession
provide strategies that will enable students to master the content and course work provided at the
university. Lubbe (2013:146) advises that the accounting profession should look again at the
content of the coursework and ensure that only topics relevant to the profession are included in the
course work.
6.5 Lack of time and poor time management
According to Appuyei et al. (2014:84), the future viability of the accounting profession in South
Africa depends on academics educating accounting graduates. Accounting courses have always
been among the learning areas with the lowest pass rates at most universities (DBE, 2015:1). From
the findings presented in Table 1, lack of time and poor time management by the students in the
accounting profession was shown as a perceived challenge, with a mean of 3.85 and a SD of 1.15.
Fouché (2017:197) reported that students often struggle to complete their qualifications in the
accounting profession due to habits and time-management trends. It was also shown in her studies
that accountancy students work long hours, sleep too little, and do not take sufficient breaks, which
increases academic stress. Academic stress also increases as a result of a lack of physical activity
and leisure activities, a lack of goal setting, and procrastination (Schell, 2014: 4).
6.6 Poor teaching and assessment methods
The study revealed that the teaching and assessment methods are perceived to be challenges faced
by accounting students in their career path at the university, with a mean of 3.49 and a SD of 1.11.
According to Nettleton, Litchfield, and Taylor (2008:3) and Gammie, Gammie, and Cargill (2002),
accounting programmes at university lack creativity, involve too much lecturing, depend too much
on textbooks, and don’t teach the skills to find appropriate solutions to specific problems.
Tsanwani et al. (2013:35) highlight that sound teaching and learning principles will foster an
environment where learners are motivated to reach their full potential and are able to create
meaning from what has been taught. It was also found that the teaching methods used by the
university lecturers in accountancy can influence the performance of students in the accountancy
profession (Barnes et al., 2009; Van Romburgh & Van der Merwe, 2014: 16). Barnes et al.
(2009:1) affirm that students’ poor performance in accounting could be attributed to the following
factors:
Poor and outdated teaching practice and lack of basic content knowledge,
Lack of motivation and non-completion of the syllabus in a year,
A large number of under-qualified academic staff who teach in overcrowded and under-equipped
classrooms,
The role played by parents in their children’s education, and
General language usage together with its understanding in the subjects.
It can be deduced that accountancy as a profession should be improved at the universities by
ensuring that the right teaching and learning approaches are used by the lecturers to ensure that the
students are able to articulate, solve, and logically apply what is expected of them. Additionally,
graduates who have been required, for instance, to consider why certain accounting practices are
appropriate, rather than learning only how to apply them, are more likely to make personal sense
of their learning and adjust their understanding accordingly while relating it to their values
(Hesketh, 2011:7). These are particularly important attributes in an environment of accounting
failures like Enron and Arthur Andersen in the USA, Shell in the Netherlands and UK, Parmalat
in Italy, and Steinhoff and KPMG in South Africa (Times Live Online, 2017).

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Hesketh (2011:7) indicated that the DoE’s requirements have added coherence to the multiple
challenges facing accounting academics. Good teaching, learning, and assessment practices have
always been discussed but there is now more recognition of their direct relationship with student
retention and pass rates if ‘standards’ are to be maintained or raised. Accounting schools which
had not yet done so were required to incorporate a research component into postgraduate
accounting programmes. Some of the goals identified by the Department of Education were “to
improve the quality of teaching and learning throughout the system...” and “to produce graduates
with the skills and competencies that build the foundations for lifelong learning, including, critical,
analytical, problem-solving and communication skills, as well as the ability to deal with change”
(DoE, 2013:15). It is therefore somewhat ironic to revise the teaching strategies used by lecturers
at the university, which may in fact be a barrier to graduate outcomes.
6.7 Medium of tuition
Of the respondents, 21.6% of students regarded English as their first language, 38.4% regarded
Setswana as their first language, 4% regarded Afrikaans as their first language, and the rest of the
respondents were spread relatively equally among isiZulu, isiXhosa, Sepedi, Sesotho, Tshivenda,
Xitsonga, and isiNdebele. Of the 25 public universities in South Africa, 20 use English as the
language of academic discourse and wider communication (DHET, 2015:30). In the other five
institutions, English-medium tuition is rapidly increasing alongside Afrikaans-medium tuition
(Van Wyk, 2011:156). This drift is principally due to the demographic swing in the student
population at all South African HEIs. Although the language barrier is a less significant obstacle
identified by the respondents, with a mean of 2.77, the analysis of the language distribution at each
level of study reveals surprising changes. The accounting students do not see language of
instruction as a barrier to their career paths in the accounting profession.
7. Limitations and directions for future research
In spite of the significant contributions of this study to accounting education, two limitations exist
that provide room for future research. The first is that this study did not examine all the challenges
that could be faced by accounting students in their pursuit of a career in accounting. Social
influence, university characteristics, and demographic factors, among others, were not addressed.
Future research should include some of these variables to develop a more comprehensive
framework for understanding the challenges faced by accounting students in pursuing accounting
careers. Secondly would be the inherent weakness in survey research of sample and non-response
bias, particularly as only about 30% of the approved sample responded to the survey and the study
was limited to South African accounting student respondents in two public universities. In this
regard, there is insufficient data to reliably predict future trends from these challenges, which limits
the generalisability of the findings to the South African context. Future research should be
replicated in all universities in South Africa, or other developing countries, especially to advance
our knowledge of perceived challenges faced by accounting students at the universities.
Furthermore, future qualitative study via interviewing may provide valuable insights from the
students' perspective into whether their career expectations were met during the course of their
studies.
8. Practical implications
This study does not endeavour to address the abovementioned underlying challenges, but to make
recommendations to accounting education, educators, students, training centres, accounting
professional bodies, and other educational stakeholders to help improve the success rate of
accounting students at universities. This paper provides insight into the dilemma of training

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accounting students. The implication is that accounting education and professional accounting
bodies need to restructure their staff recruitment strategies by focusing on staff who understand
not only the theoretical concepts of accounting but who can also identify and analyse the
challenges face by students. Consequently, one of the contributions of the research would be to
assess the current changing nature of accounting education and evolving aspects of accountability
for graduate outcomes and attributes in South Africa. This is especially relevant in light of the
current accounting malpractices taking place in South Africa. Another practical implication would
be to raise the question of whether the inputs of accounting students should be solicited during the
process of drafting solutions to challenges facing the accounting education and profession in South
Africa.
9. Conclusion and recommendations
Given the declining enrolments in accounting programmes, the low throughput of accounting
graduates, and the increasing demand for qualified accounting graduates in the workforce, it is
vital to investigate perceived challenges faced by South African accounting students in their career
paths at the university. This study draws on a rich body of existing literature to cultivate research
which was tested using data from a survey of 125 accounting students in two public universities
in South Africa. The results show that there are six key challenges faced by accounting students at
university who want to pursue an accounting career. Critical challenges include “Amount of
academic coursework load”; “Poor time-management and inadequate revision”; and “Difficulties
in mastering teaching methods”. In this regard, this paper aids in understanding the factors
affecting student achievement in the South African context and contributes to the scholarship of
teaching of accounting, which is a very important issue in South Africa, but also worldwide.

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