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There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method approach was followed that showed that students perceived the intervention as having positively influenced the development of their competence in nine areas. A positive relationship was found between the students' perceived development of these competencies and their own academic performance. The study also draws attention to students' interpersonal perspectives, and suggests Ubuntu dimensions that can be emphasised to promote interconnectedness between an individual student and their peers. The study contributes to the peer review literature by showing its application in the auditing discipline, and by suggesting that an interpersonal frame of reference be considered to strengthen peer review as a social process.

Purpose: This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors. Design/methodology/approach: Following a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ. Findings: Four generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter. Research limitations/implications: The study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors. Practical implications: Insights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace. Originality/value: The study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.

This paper presents a summary of the key findings of a TPACK survey adapted for a higher education context and serves as an initial sampling technique for a larger study in the design and delivery practices of academics. There are few studies that investigate how technologies are used and experienced in courses from an objective pedagogical perspective. In this first stage, a survey was implemented to understand academic perceptions of the role that technologies play in relation to their content and their pedagogies. The initial findings indicate that the connections within these domains are limited in the academic context.

Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through the Thuthuka support programme. Using semi-structured interviews as part of a qualitative approach, currently prevalent modes of professional closure were considered by taking the backgrounds of these students into account, together with their perceptions of the accounting profession. Their views on whether the Thuthuka programme as an intervention had been successful in removing post-apartheid professional closure were determined by taking into account the Thuthuka students' readiness to sit for professional examinations and to enter the workplace. The findings of the study suggest features that could be considered in support programmes intended for socio-economically disadvantaged students to facilitate their entry into a restrictive and restricted market.

In 2009 government set out to achieve clean audits for all government entities. Studies on internal audit effectiveness reveal that an effective internal audit function enhances organisational governance and is considered a significant governance mechanism in the public sector. Since a clean audit is a function of clean governance, an effective internal audit function as a governance mechanism contributes thereto. Limited published research is available on internal audit effectiveness at the South African local sphere of government. This study, which adopted the qualitative approach, investigates the four micro factors which affect internal audit effectiveness of municipalities in the Vhembe district, situated in the Limpopo province in South Africa. The study reveals that there are internal audit resource restrictions, no quality assurance, enhancement programmes and no external quality assurance. The participants held mixed perceptions of the effectiveness of internal audit functions. All internal auditors do not have professional qualifications, consequently, a low status. Management does not comprehend the challenges experienced by internal auditors. The study identifies areas for future research taking into account perceptions of internal audit resources, processes, relationships and the organisation. [ABSTRACT FROM AUTHOR]