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Learning approaches to the study of auditing followed by prospective South African chartered accountants

Southern African Business Review

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Field Value
 
Title Learning approaches to the study of auditing followed by prospective South African chartered accountants
 
Creator Barac, K
 
Subject auditing learning approaches; deep, surface, strategic learning approaches; prospective South African chartered accountants; gender and learning preferences; age and learning preferences; South African population groups’ learning preferences; first langua
 
Description 5Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been widely researched. This study provides a South African perspective by investigating the learning approaches to the study of auditing of prospective chartered accountants. Demographic impact variables, namely age, gender, population group and language preference, are considered in the study. The widely accepted research instrument, the Approaches and Studies Skills Inventory for Students (ASSIST), was used in the research.Statistical analysis of the data revealed a preference for the strategic approach by candidates who passed the auditing question in Part 1 of the South African Institute of Chartered Accountants’ 2010 Qualifying Examination. Both gender groups and three of the four South African population groups favoured such an approach. More mature candidates tended to follow the deep learning approach. Nofavoured approach was found in relation to the language in which the question was attempted.Key words: auditing learning approaches; deep, surface, strategic learning approaches; prospective South African chartered accountants; gender and learning preferences; age and learning preferences; South African population groups’ learning preferences; first language and learning  preferences
 
Publisher College of Economic and Management Sciences (UNISA)
 
Contributor —
 
Date 2013-02-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ajol.info/index.php/sabr/article/view/85461
 
Source Southern African Business Review; Vol 16, No 2 (2012); 47-68
1998-8125
1561-896X
 
Language eng
 
Relation https://www.ajol.info/index.php/sabr/article/view/85461/75392
 
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