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Inclusive accountancy programmes in South African higher education: a revised teaching approach

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  • Lourens J. Erasmus
  • Houdini Fourie

Abstract

The primary objective of the study was to propose a teaching approach for first-year Financial Accounting modules, that may improve the success rates of marginalised students enrolled for inclusive diploma type accountancy programmes. The study followed a multi-phased approach with a research methodology for each phase. These include an extensive literature study, qualitative focus group discussions and a survey questionnaire. A teaching approach was developed from the results and findings, which was pilot tested. The study is underpinned by the theory of reasoned action – focussing on the notion of changing student attitude through classroom management and student engagement. Results from the statistical analyses of student academic performance on completion of the academic semester following the pilot test, revealed that the teaching approach significantly improved students’ success. The revised teaching approach can be successfully implemented at all universities teaching accounting.

Suggested Citation

  • Lourens J. Erasmus & Houdini Fourie, 2018. "Inclusive accountancy programmes in South African higher education: a revised teaching approach," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 495-512, September.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:5:p:495-512
    DOI: 10.1080/09639284.2018.1507828
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    References listed on IDEAS

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    1. Angus Duff, 2004. "Understanding academic performance and progression of first-year accounting and business economics undergraduates: the role of approaches to learning and prior academic achievement," Accounting Education, Taylor & Francis Journals, vol. 13(4), pages 409-430.
    2. Shaun R. Harper & Lori D. Patton & Ontario S. Wooden, 2009. "Access and Equity for African American Students in Higher Education: A Critical Race Historical Analysis of Policy Efforts," The Journal of Higher Education, Taylor & Francis Journals, vol. 80(4), pages 389-414, July.
    3. Byrne, Marann & Flood, Barbara, 2008. "Examining the relationships among background variables and academic performance of first year accounting students at an Irish University," Journal of Accounting Education, Elsevier, vol. 26(4), pages 202-212.
    4. Sheppard, Blair H & Hartwick, Jon & Warshaw, Paul R, 1988. "The Theory of Reasoned Action: A Meta-analysis of Past Research with Recommendations for Modifications and Future Research," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 15(3), pages 325-343, December.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    2. Ilse Lubbe & Stephen Coetzee, 2018. "Accounting education in Africa," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 453-455, September.

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