Elmarie Papageorgiou

Gender differences in locus of control and student performance in the South African context of accounting studies

Purpose - – 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. Design/methodology/approach - – 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. Findings - – 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. Research limitations/implications - – 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. Originality/value - – 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.

Resource scarcity and information technology: Issues and trends among first-year accounting students

Technology is never enough; there will always be the demand for more to manage the present and to gear up for the future. Consequently, engaging in a deliberate search for knowledge is critical to higher education. Institutions encourage the study of the learning environment and ensure that the appropriate management strategies are in place to educate students. In a changing academic environment computer facilities at universities are one of the key drivers. The main aim of this paper was to investigate the use of computer facilities among first-year accounting students. Data was collected over a period of three years (2010, 2011 and 2012). The results of the study revealed the demographics of Accounting I students and their academic performance, use of computer facilities, knowledge of different software packages and other valuable information regarding computer facilities. The study concludes that the use of and exposure to computer facilities influence the academic performance of first-year accounting students. Key Words Accounting students, academic performance, computer facilities, information technology, resource scarcity, university

Parental style and gendered student performance in the South African context of accounting studies

ABSTRACT The purpose of this study was to investigate the potentially gendered influence of experienced parental authority style on individual accounting students’ academic performance at a large South African university. Data were collected from first-year accountancy students and 953 usable responses were analysed using structural equation modelling. Tests of path invariance were also used to test the moderating influence of gender on the relationships between exposure to parenting style and student performance. Exposure to an authoritarian parental style was found to be negatively associated with student performance. Gender was found to moderate the relationship between exposure to authoritative parenting style and student performance. Experience of an authoritarian parental style was found to be associated with a host of variables representing socio-economic disadvantage. On the basis of these results, it was concluded that the influence of legacy parental style effects may be persistent for individuals who enter university for accountancy studies.

Personality and adjustment in South African higher education accounting studies

This study seeks to investigate the contribution of individual personality differences to diverse aspects of accounting student adjustment to university in the context of a South African university. In a context in which many have but one opportunity to access higher education, knowledge of specific personality-related vulnerabilities to adjustment is considered. Multiple linear regression analysis was applied to 939 questionnaire responses of first-year accountancy students. Findings indicate that conscientiousness may offer an adjustment advantage across almost all adjustment dimensions, and neuroticism might represent a specific vulnerability. Findings may have implications for university contexts globally which share similarities with the South African university context of increasing diversity.

The South African chartered accountant academic: Motivations and challenges when pursuing a doctoral degree

Purpose Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues? Design/methodology/approach A total of 22 academic CAs with doctorates and 18 academic CAs studying towards doctorates were surveyed to gain a deeper understanding of who they are, what their motivations were for undertaking the doctorate journey and what they experienced. Findings The main finding of this study is that the culture of accounting departments in South Africa is beginning to shift from being teaching orientated towards being more research orientated. The CAs are pursuing doctorates for the purpose of career progression and for intrinsic personal reasons. The main challenges that they faced on their journey were finding the time for family and a social life and a lack of support from colleagues and their institution. However, support seems to be improving. Research limitations/implications The change to a research-orientated culture in South African departments of accounting, as envisioned by Van der Schyf (2008), is only now starting to take place. These CAs with doctorates provide evidence of that change. Originality/value The value of this study is to provide accounting academics and the profession with a better understanding of, and a greater sensitivity to, accounting academics operating under the influence of the South African Institute of Chartered Accountants (SAICA). The study also adds to the limited amount of literature on the motives and experiences of doctoral students, especially accounting doctoral students.

Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

Abstract Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate third-year accounting students’ perceptions of the comparative worth and the utility of a career choice based on one of four accounting major subjects. The four compulsory subjects are offered on the professional degree to become a Chartered Accountant (CA) offered at the University of the Witwatersrand. The research design was descriptive and cross-sectional. Results were discussed in terms of existing theory, with both internal and external factors considered. Findings indicated that financial management accounting was the dominant career choice option, followed by taxation. The value of the study resides in the insights gained regarding the salience of various career perceptions among professional accounting students.