IDEAS home Printed from https://ideas.repec.org/a/taf/rsarxx/v37y2023i3p177-201.html
   My bibliography  Save this article

4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review

Author

Listed:
  • Estelle Landsberg
  • Liandi van den Berg

Abstract

The business environment has seen rapid changes due to the Fourth Industrial Revolution (4IR) and the influence of exponential technological advancements. The enhancement of technology-based work environments has changed the skill set needed by graduates entering the workforce. In this regard, higher education institutions have shown signs of struggling to adapt curricula to prepare graduates with the skills needed by the fast-changing workforce environment. The South African Institute of Chartered Accountants (SAICA) developed a framework with competencies aimed to address the needed graduate skills, and for institutions to use as guiding documents in the amendment of their curricula. In this regard, the purpose of this study was to evaluate the top universities in South Africa’s accountancy module documents to determine whether the curricula are addressing the 4IR workforce needs. The SAICA-proposed competency framework (2025CF) was used as a conceptual framework for the evaluation of the university’s curricula documents, and findings indicate that universities still need to make substantial changes in order to include newly-added pervasive skills as prescribed by 2025CF. Findings from the systematic literature review indicate that universities adequately address business acumen skills; however, the categories of digital-, relational and decision-making acumen were insufficiently evident within the current curricula of the top five South African universities. The apparent lack of specific skills development for graduates needs urgent attention considering the technological changes brought on by the 4IR within the accountancy domain.

Suggested Citation

  • Estelle Landsberg & Liandi van den Berg, 2023. "4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 37(3), pages 177-201, September.
  • Handle: RePEc:taf:rsarxx:v:37:y:2023:i:3:p:177-201
    DOI: 10.1080/10291954.2023.2172833
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/10291954.2023.2172833
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/10291954.2023.2172833?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:rsarxx:v:37:y:2023:i:3:p:177-201. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rsar .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.