Accounting curriculum design

What is it about?

Knowledge in accounting has expanded exponentially over the last two decades, along with a call from accounting education committees and employers for students to acquire competencies for a global market. However, the time allocation of three years for undergraduate accounting studies has remained unchanged. This descriptive paper makes these challenges explicit, and provides curriculum design principles for the reconfiguration of business and accounting undergraduate programmes. A strong argument is made that the existing business and accounting undergraduate curriculum for the Chartered Accountant (CA) qualification should be extended to a period of four years, giving students the option of more time to master the core curriculum and competencies required.

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Why is it important?

Within South Africa’s developing economy, business and accounting education at universities faces several exacerbating challenges, including poor schooling and underprepared students, as well as large classes with students from diverse social and ethnic backgrounds. These challenges raise the following question: is it fair to expect “new generation” students to complete a B Com degree – that is, a Bachelor’s degree in Commerce, specialising in disciplines such as accounting, business studies and finance – in three years when the average student usually takes more than four years to complete it?

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