Inclusive Accountancy Learning Programmes in South African Higher Education: an Adapted Teaching Approach

Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach LJ Erasmus, H Fourie, T Beck, J Christian, L Bester, M van Wyk, M Sekhukhune, S du Preez, M Seromo, A Legodi Independent Editor: T Shaftel Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach LJ Erasmus, H Fourie, T Beck, J Christian, L Bester, M van Wyk, M Sekhukhune, S du Preez, M Seromo, A Legodi Independent Editor: T Shaftel Tshwane University of Technology We empower people Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach i © 2019 Nelson Mandela University and Tshwane University of Technology All rights reserved Designed and Printed by Printing Services, Tshwane University of Technology ISBN: 978-1-920508-96-8 Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach ii FOREWORD his research book presents the culmination of a search for a solution to a difficult problem: How Tto increase the success rate of students who, left to themselves, and through no fault of their own, will be unable to achieve the success they deserve? The result is a test case of an approach, successfully applied elsewhere, which does not change the material taught but magnifies in specific ways the importance of valuable educational, and indeed, life skills. One of the underlying tenets of this research is the Theory of Reasoned Action. This well-studied theory suggests that positive intentions can be achieved through normative influence and that these resulting attitudes lead to future positive behaviors. The theory has been shown to be viable in a variety of contexts, including classrooms. In some of these venues experimenters have demonstrated that the desired behavioral changes can be enhanced through the existence of supportive peer groups. In this experiment the researchers attempted to change behaviors of students in a large lecture environment regarding a simple set of typical and relatively mundane classroom skills such as doing assigned pre-reading, arriving to class on time, doing homework, and not skipping class. The importance of these were emphasized continuously and obviously throughout the semester. Also, the researchers created a peer group environment by placing smaller groups of students with a specific tutor whom they met weekly, as a group. The tutors were selected from successful, advanced students, who exhibited the desired outcomes. In these sessions emphasis was focused on activities which added learning but also encouraged development of a supportive peer group. In other studies, advanced students working with students in this environment were shown to become part of the peer group, resulting in added positive impact. The results of this experiment stunned me. I had successfully used this approach in my own large classroom. The circumstances faced by these South African researchers was vastly differ- ent where students were not only attending rigorous classes but also facing significant economic disadvantage and cultural differences and were, in most instances, the first in their family to attend university. My hope had been that these researchers would achieve modest results while working through some of the significant implementation issues they faced. To my surprise and delight the pass rates for first- year accounting diploma students in the pilot group was 23% and 34% greater than for the control groups at the two universities. Results of this magnitude should not be ignored. In the small 2017 pilot group alone the increase in success rate meant that something on the order of 37 students, who would otherwise have failed, did not. My contention is that the success they achieved will not be a one-time event but that these students will move through life as successes in all they do. This fact alone will contribute to a more prosperous future for everyone. Due to my experience in performing the experiment in my own large classroom, the project leaders approached me to act as independent editor and coordinate the double blind review process. Due to my extensive academic network I was able to identify two international reviewers and with the assistance of the Southern African Accounting Association a third South African reviewer. Review comments were acted on by the researchers, to the satisfaction of the reviewers, which culminated in the project being presented in this research book. ~ Tim Shaftel, Jordan Haines Professor of Accounting and Information Systems, Kansas University, USA ~ Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach iii ABSTRACT n a quest to provide equal access to education in South Africa, selected universities Ior university programmes follow an inclusive student admission approach – low entry requirements. Students being admitted to these diploma programmes are generally from a marginalised socio-economic background and struggle to perform academically in higher education. Universities are expected to implement innovative interventions to enhance the success rate of these students. The primary objective of the study was to propose an adapted teaching approach for the accountancy courses of accountancy programmes, to improve the success rate of the enrolled students. The findings revealed that the adapted teaching approach significantly improved students’ success, student attitude and student behaviour. The teaching approach can be implemented in any university setting and programme, in South Africa and elsewhere. The study followed a multi-phased approach with a research methodology for each phase. In Phase 1, a literature study was conducted followed by visits to identified learning sites. In Phase 2, qualitative focus group discussions were held with student groups and accounting lecturers and a quantitative student survey was administered. Phase 3 included the pilot testing of the adapted teaching approach – pivoting around the notion of classroom management and student engagement. A limitation of the study was that the reasons for good or poor success rates currently reported by the participating universities were not investigated, as much of the possible reasons may be preceding to students entering higher education or external to the higher education environment. The focus was on addressing factors that could be accommodated within the teaching and learning environment of the participating universities. Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach iv RESEARCH TEAM Project leaders: Lourens Erasmus (Professor) Department of Financial Governance, University of South Africa. Houdini Fourie (Professor) School of Accounting, Nelson Mandela University Contributors: NELSON MANDELA UNIVERSITY: Tracy Beck Department of Applied Accounting Janine Christian Department of Accounting Sciences Lizel Bester Department of Applied Accounting TSHWANE UNIVERSITY OF TECHNOLOGY: Mari van Wyk (Dr) Department of End-user Computing, Masello Sekhukhune Department of Accounting Sarique du Preez Department of Auditing Minky Seromo Academic coordinator Audrey Legodi Department of Auditing Project administrator: Marisa Frouws Deanery, Tshwane University of Technology Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach v FUNDING • The South African Department of Higher Education and Training, Teaching and Development Grant – Collaborative Projects. • The Nelson Mandela University’s Teaching Development and Innovation Fund (TDIF). • The Tshwane University of Technology’s Faculty Economics and Finance Teaching Development Grant (TDG). LIST OF ACRONYMS AND ABBREVIATIONS USED CHE Council on Higher Education DHET Department of Higher Education and Training GTA Graduate Teaching Assistant HEQSF Higher Education Qualifications Sub-Framework KU University of Kansas NMU Nelson Mandela University TA Teaching Assistant TCoP Teaching Community of Practice TUT Tshwane University of Technology UCT University of Cape Town Inclusive Accountancy Learning Programmes in South African Higher Education: An adapted teaching approach vi LIST OF KEY TERMS Course (or module or unit): In South African terminology, an assessed component of a de- gree, diploma or certificate programme. In the interests of brevity, the term ‘course’ is used in this report when referring to modules or units that meet the definition. Diplomas: This term, as used here, refers to the three-year vocational qualification programmes (diplomas) offered by universities of technology and comprehensive universities; formerly known as National Diplomas. Graduation rate: The number of graduates as a percentage of head count enrolments in a given year. The meaning is the one used by the South African Department of Higher Educa- tion and Training, and differs from the common understanding of the term as the proportion of a given student intake or cohort that graduates. To avoid confusion, the term for the latter measure that is used in this report is ‘(cohort) completion rate’. Programme: “A purposeful and structured set of learning experiences that leads to a qualification” (Council on Higher Education 2004). Success rates: The number of full-time equivalents (students passed) divided by the number of students registered for the particular academic year (including those that cancelled their course) – expressed as a percentage. Student

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