UL SAICA Accreditation
University of Limpopo SAICA Accreditation for the School of Accountancy 2011
SAICAACCREDITATION SELF-EVALUATIONREPORT 2011 School of Accountancy Faculty of Management and law 1 FOREWORD SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 VICE CHANCELLOR AND PRINCIPAL PROFESSOR NM MOKGALONG 2 An analysis of the National Learners’ Database (NLRD) of the South African Qualifications Authority (SAQA) shows that the majority of African accountancy graduates obtain their qualifications from Historically Disadvantaged Universities (HDUs). Currently, most HDUs do not have South African Institute of Chartered Accountants (SAICA) accredited programmes. This means that the majority of African graduates who majored in accountancy are excluded from the Certificate in the Theory of Accounting (CTA) or the equivalent Honours Degree programme which is a pre-requisite for writing the SAICA qualifying examinations. Although black accountancy graduates are relatively fewer in number, compared with the total number of graduates, they are further disadvantaged by unaccredited SAICA programmes offered by the HDUs where over 52% of black accountancy graduates earn their degrees. In view of this, most black accountancy graduates cannot directly proceed to register for SAICA examinations. Flowing from this disadvantage is the negative stigma suffered by black graduates especially in the labour market where they become less competitive because they have earned qualifications from non-SAICA accredited Higher Education Institutions (HEIs). Furthermore, prospective and current students who apply for external financial assistance are negatively affected by the fact that typical sponsors are not willing to provide financial assistance to students who pursue their studies in non-SAICA accredited HDUs. As a result of the above legacies, the number of Chartered Accountants in the country is racially skewed. For example, a cursory review of the February 2011 SAICA report, on the racial composition of registered Chartered Accountants (CAs) in the country, indicates that black CAs constitute less than 6% of registered CAs in South Africa. The above background has also contributed to disempowering and restricting the majority of South Africans from meaningfully participating in the economy that has massive economic imbalances and a scarcity of skills. In order to create an enabling environment in which economic growth may continue while allowing effective transformation (including the CA profession) to take place, the skills profile of the South African population needs to change and move towards reflecting the demographics of the country while still meeting growth needs and maintaining standards. In cognisance of this, the CA Charter envisions ‘to grow the number of Black people in the CA profession to reflect the country’s population demographics, to empower and enable them to meaningfully participate in and sustain the growth of the economy, thereby advancing equal opportunity and equitable income distribution’. It is therefore imperative that any successful transformation of the CA profession requires assisting HDUs to gain and sustain SAICA accreditation. In response to the above challenge and the SAICA’s transformation and growth vision, SAICA and the University of Limpopo (UL), an HDU, entered into an agreement in 2004 (the UL Thuthuka Project) to develop and to sustain accredited undergraduate and ‘subsequently postgraduate’ degree programmes at UL. The same agreement aims to identify and to nurture talent from the rural areas of Limpopo and also to provide these students with access to a quality education and an opportunity to qualify as Chartered Accountants. It also aims to provide the recruited students with workplace readiness training so as to enhance business’ access to suitably prepared employees in the workplace. At SAICA’s request the University of Johannesburg (UJ) initiated various capacity building schemes to support the UL BAccSc (previously known as BCompt) degree programme. These initiatives included inter alia the permission for UL lecturers to use the UJ course materials in offering UL’s BAccSc (BCompt) degree; regular visits by UJ lecturers to present revision lectures; and finally, for UL students to write UJ tests and examinations as required in the signed agreement. The UL-Thuthuka Project struggled to gain the required level of support during its initial phase and endured numerous difficulties. The Association for the Advancement of Black Accountants in Southern Africa (ABASA) solicited academic staff subvention funding (Nkhulu Subvention Fund) from the private sector and Umsobomvu Youth Fund (UYF), now referred to as the National Youth Development Agency (NYDA), to encourage the recruitment and the retention of qualified academic staff (especially black CAs). In 2006, the Nkhulu Subvention Fund of ABASA was used to support the recruitment of three black CAs for an initial period of three years. The subvention of the salaries of black CAs resulted in racial compensation inequity between academic staff, which subsequently resulted in the mass exodus (between 2007 and 2008) of non-black CAs and other academic staff and a huge leadership vacuum. In 2008 UL met with SAICA to put in place a clear action plan to address these issues. The turnaround strategy for the UL- Thuthuka Project and the process towards achieving SAICA accreditation was developed and accepted in September 2009 by the SAICA Transformation and Growth and the Professional Development (Education) Unit. The University of Limpopo (School of Accountancy) Turfloop Campus hereby presents its application for SAICA Accreditation, the self-evaluation report and the related supporting documentation are in line with the requirements of SAICA accreditation for the accreditation of two undergraduate programmes namely: a) Baccalaureus Computationis (B.Compt) – For pipeline students who registered between the years 2004 and 2010 under the UL–UJ agreement. b) Bachelor of Accounting Science (BAccSc) – For students who enrolled in 2011 under the UL-UJ agreement and from 2012 onwards within UL/SoA SAICA accreditation. The University intends to develop and to offer a CTA programme from the year 2015. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 A remarkable change in the leadership of the School of Accountancy (SoA) became evident with the appointment of the Nedbank Chair in Accountancy, in July 2009, to direct the process of SAICA accreditation. A visible wave of active strategic innovations has placed the SoA on a higher pedestal towards the process of obtaining SAICA accreditation for its BAccSc programme. The new leadership has worked actively to mobilise resources at the University; recruiting appropriately qualified academic and administrative staff, meeting with SAICA to discuss the accreditation requirements and developing an action plan to ensure that the accreditation targets are met. In order to achieve accreditation UL has reduced reliance on support from UJ. Lecturers at UL have been allocated as dedicated resources on the programme, and final level courses have been converted from semester to year courses in line with best-practice benchmarks at SAICA accredited universities. 3 ACKNOWLEDGEMENTS The School of Accountancy, University of Limpopo, hereby acknowledges the extensive contributions of the following institutions towards this application for SAICA Accreditation: University of Limpopo: Council and Executive Management A special word of thanks to top management for their dedicated support in providing the staff and financial resources necessary for supporting the turn-around strategy from 2009 to date. Your speedy response to the needs of the School and for patiently reading through various draft chapters of this application is greatly appreciated. Through the highs and the lows, together, we got there â€“ and formally applied for SAICA accreditation!! Faculty and School of Accountancy: Academic and Administrative staff the journey towards the application for SAICA accreditation has been an academic revolution for the University. Your commitment, passion, drive, dedication, resilience in the turn-around journey from Magoebaskloof in September 2009, various workshops and school visits with ABASA to Loskop Dam in March 2011 will always be remembered. As a team we have made the 1st UL application for SAICA accreditation possible. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 South African Institute of Chartered Accountants (SAICA) Thuthuka Project Special thanks to your resilience on transformation in the Accountancy Profession. Despite all the challenges and differences, SAICA Thuthuka did not give up the drive of assisting historically disadvantaged institutions in the journey towards SAICA accreditation. Your partnership in sourcing funding and project managing the UL Thuthuka Project will always be remembered. 4 The Association for the Advancement of Black Accountants in Southern Africa (ABASA) We thank you for your interest and your contributions in providing subvention to black CAs through the ABASA Nkhulu Subvention fund. Your advocacy role in the CA Charter will remain in the hearts of all future Black CAs. Department of Accountancy at the University of Johannesburg Your relentless support in transformation, allowing UL to share in your teaching and learning materials, and your tests and exams has provided a base at the University of Limpopo always to be treasured. Nkhulu Department of Accounting at the University of Fort Hare Your good faith and Ubuntu has never been experienced before. Your staff was always available for benchmarking and for reviews. We shall always be indebted to you. Your institution will always be a role model for us and for other historically disadvantaged institutions. Accounting Programme at Monash South Africa We appreciate your role in sharing your SAICA accreditation experiences with us and for assisting in reviewing our submission to SAICA. Your character exhibits a real spirit of Ubuntu. National Skills Fund of the Department of Higher Education and Training for financing the UL Thuthuka Project from 2007 to 2011. SETA for Finance, Accounting, Management Consulting and other Financial Services for financing the UL Thuthuka Project for the period 2004 to 2006. Nedbank your sponsorship of the Nedbank Chair in Accountancy provided the leadership that facilitated the UL turn-around strategy towards application for SAICA accreditation. Limpopo Provincial Government We appreciate your commitment in the funding of students and in the facilitation of the Best student Awards for the School. Limpopo Provincial Treasury your role in creating the School Advisory Committee and membership will always be appreciated. The allocation of staff to review, and to provide feedback on our programme will assist in providing a financial skills development intervention for the province. KPMG Limpopo your continuous support in recruiting our students as trainee accountants and your support in our School Advisory Committee has assisted in shaping our programmes. First National Bank (FNB) your sponsorship of the Accountancy Best Student Award provides an opportunity to reward the academic excellence of our students Auditor General Limpopo your continuous support in recruiting our students as trainee accountants and your support in our School Advisory Committee has assisted in shaping our programmes. To all other University and External Stakeholders your support and your resilience over these years is much appreciated. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 PWC Limpopo your continuous support in recruiting our students as trainee accountants and your support in our School Advisory Committee has assisted in shaping our programmes. 5 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Is published by the Marketing and Communications Department University of Limpopo Private Bag X1106 Sovenga 0727 Limpopo South Africa ISBN: 978-0-9869979-8-3 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 COMPILED BY: PHOTOGRAPHERS: PRODUCTION: PROOFREADER: DESIGN AND LAYOUT: PRINTING: 6 Professor Cosmas M Ambe, Nedbank Chair in Accountancy, School of Accountancy, Faculty of Management and Law Liam Lynch, David Robbins and those supplied by the UL School of Accountancy Gail Robbins: DGR Writing & Research cc DGR Writing & Research cc Jamstreet Design, Cape Town Megadigital, Cape Town CONTENTS PAGE 9 − Legal Requirements CHAPTER 2 − Resources 19 CHAPTER 3 − School of Accountancy 37 CHAPTER 4 − The Educational Programme 79 CHAPTER 5 − Assessment 125 CHAPTER 6 − Learner Support 129 CHAPTER 7 − Transformation Requirements Towards Equitable Demographic Targets 143 CHAPTER 8 The Academic Trainee Programme 145 CHAPTER 9 − Articulation of Students to an Accredited CTA Equivalent Programme 147 CHAPTER 10 − Conclusion 149 CHAPTER 11 − The Journey Towards the University of Limpopo (Turfloop campus’) Application For SAICA Accreditation 151 ARTICLE − UL School of Accountancy Honours Excellence (UL Witness) 154 ARTICLE − FNB sponors Accountancy Excellence Awards (UL Witness) 155 ARTICLE − Profile: Professor Cosmas Ambe: The confidence to be the best in the world (Limpopo Leader No 20, summer 2010) 156 − LIST OF ANNEXURES 158 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 CHAPTER 1 7 8 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 CHAPTER 1 LEGAL REQUIREMENTS Introduction The current institution of the University of Limpopo is the outcome of the merger between the former Medical University of Southern Africa (MEDUNSA) and the former University of the North. Therefore, the University of Limpopo (UL) has two campuses; Turfloop and Medunsa. The Medunsa Campus is situated to the north-west of Pretoria. Its grounds extend over some 350 hectares adjoining the Ga-Rankuwa Township. It is easily accessible by road and by rail. Regular bus and taxi services operate between Pretoria and Dr George Mukhari Hospital as well as between Mabopane and the Medunsa Campus. The Turfloop Campus of the University, previously known as the University of the North, nestles in the foothills of the Hwiti (Wolkberg range) in Mankweng, midway between Polokwane and the spectacular splendour of Magoebaskloof. The University provides both established as well as new academic and research offerings. It also provides an extensive community engagement programme. Its key performance areas lie in their core business areas namely; teaching, research and community engagement. These are supported by the enabling divisions which include finance, human resources, information and communication technology, academic administration, student affairs, institutional planning and quality assurance that all fall within the following strategic framework: Vision: To be a leading African university epitomising excellence and global competitiveness, addressing the needs of rural communities through innovative ideas. Governance: The governance of the University is composed of the following organs [as a super-ordinate of ‘organogram’]: • Council • Senate • Student Representative Council • Institutional Forum • Chancellor • Vice-Chancellor and Principal Governance and management accountability lies at top level. It is, however, also the delegated responsibility of every level of the organogram to accept accountability with respect to the core values of the University. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mission: To establish itself as a world-class African university, that responds to the education, research and community needs of our society through partnerships and knowledge-generation, in order to continue the tradition of empowerment. 9 The executive management team is composed of the following: Vice-Chancellor and Principal: Deputy Vice-Chancellor(s): The Registrar: Executive Director: HR: Chief Financial Officer (CFO): Executive Deans Professor NM Mokgalong Professor MM Sibara and Professor LM Moja (Medunsa) Mr R Naidoo Mr JK Moloto Mr R Olander Professor NP Maake, Professor HJ Siweya, Professor EA Holland and Mr WS Tladi In terms of the framework of accountability, the Deputy Vice-Chancellor (DVC) has both direct (line) and indirect (collaborative) relationships with the rest of executive management. In Figure 1.1, this is illustrated by the continuous line and the dotted line respectively. The executive team has collective accountability in the management of the institution. [Performance is the outcome of management â€“ the executive team does the latter] University Council SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Chancellor VC and Principal 10 Executive Management University Registar Executive Deans X4 Figure 1.1 Governance and Executive Management Structure Deputy Vice Chancellor Executive Director Human Resources Chief Financial Officer The Core Business of the University of Limpopo: A simplified core business process of the University is shown in Figure 2 below. What is of importance is the UL’s drive for growth and excellence in its core and in its support functions. Academic Programme Formulation Academic Programme Delivery • Tuition • Research • Community • Tuition • Research • Community Academic Programme Output DoHET / HESA UL Mandate / Strategy engagement Finance HR ICT Operations Legal Core Support engagement • Throughput • Research KPIs • Community engagement KPIs Figure 1.2 Core Business Process of UL The University of Limpopo (UL) is a public education provider that offers on its Turfloop campus a formal four year Bachelor of Accounting (BAccSc-BCompt) programme. This programme complies with all legal requirements. On the other hand, the CTA programme is serviced by the University of Johannesburg (UJ) under the SAICA Thuthuka Project. However, it is anticipated that by the year 2015 the CTA programme will be fully housed at UL’s School of Accountancy (SoA). SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 1.1 Formal Academic Environment 11 Statement on the formal academic environment, the statute and the programme Information is hereby furnished with respect to the undermentioned statements: 1. Nature of Provider: The University of Limpopo is a Public Higher Education Institution 2. Applicable Statute: Currently its governance is based on the Institutional Statute of the University of Limpopo gazetted on 27 August 2010. 3. Names of members of Executive Management: 3.1 Vice-Chancellor & Principal: Prof. NM Mokgalong 3.2 Deputy Vice-Chancellors: Prof. MM Sibara Prof. LM Moja 3.3 University Registrar: Mr R Naidoo 3.4 Executive Director: HR: Mr JK Moloto 3.5 Chief Financial Officer: Mr R Olander Mr R Naidoo, Registrar SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 1.2 HEQC Compliance 12 The Higher Education Act of 1997 assigns responsibility for quality assurance in higher education in South Africa to the Council on Higher Education (CHE). This responsibility is discharged through its permanent sub-committee, the Higher Education Quality Committee (HEQC). The mandate of the HEQC includes quality promotion, institutional audit and programme accreditation. As part of the task of building an effective national quality assurance system, the HEQC has also included capacity development and training as a critical component of its programme of activities. Quality-related criteria constitute a crucial element in the execution of the HEQCs functions, fulfilling the dual purpose of serving as evaluative tools for the HEQCs audit and accreditation activities and setting broad benchmarks for quality management arrangements in higher education. The criteria are intended to enable institutions to analyse and to reflect on their quality management arrangements and to guide the production of self-evaluation reports. Based on the above background of the CHE and HEQC, the University of Limpopo, as a public higher education institution regulated by the Higher Education Act of 1997, complies with all statutory requirements, is accredited and is authorised to confer degrees, diplomas and other qualification by the HEQC and CHE. Statement on compliance to HEQC Accredited by HEQC: Yes, the institution is fully accredited by the HEQC and is authorised to confer relevant degrees, diplomas and/or other qualifications. Mr R Naidoo (Registrar) Statement on compliance with HEQC The programme is accredited by the Higher Education Quality Committee of the Council on Higher Education. The last programme review for the BAccSc Programme was conducted in 2010 and the University is currently busy with the review of its PQM and its alignment to the HEQF. The BAccSc degree will also be subjected to the HEQF alignment that will take place between 2011 and 2012. 1.3 SAQA Compliance While the challenges and accountability requirements of a rapidly changing higher education environment are clearly important, UL’s commitment to a coherent process of continuous improvement constitutes the primary driver for its quality assurance and management systems. Policies, procedures and structural arrangements for quality assurance and management should therefore be commensurate with UL’s organisational culture and core strategic objectives. UL’s management philosophy describes the institution as a democratic, responsive and innovative, efficient and effective organisation while its transformation vision commits it to participation, shared ownership and leadership amongst all institutional role-players. In keeping with this philosophy, UL strives to achieve an appropriate balance between the centralisation and devolution of responsibility for quality assurance. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The School of Accountancy operates within the quality management system of the University of Limpopo as documented in the UL academic quality assurance policy framework of 2005 as amended. The external context for UL’s institutional quality Dr A Ngoepe, assurance system is informed by the developing policy enDirector Quality Assurance vironment within the South African higher education sector. This policy environment embeds the requirements for a national quality assurance system within a comprehensive set of challenges with respect to the transformation, restructuring, efficiency and effectiveness of the higher education sector. A critical consequence of these challenges is that judgements with respect to quality, as well as performance at the institutional and sub-institutional level, are placed within a specific nexus of reference points relating to individual and social development as well as the production and application of knowledge. In addition, higher education policy stipulates a greater formalisation and systematisation of quality assurance arrangements that are geared to achieving the objectives of the National Qualifications Framework (NQF). In terms of these arrangements, the Higher Education Quality Committee (HEQC), which is a permanent sub-committee of the Council on Higher Education (CHE), is recognised as the Education and Training Quality Assurance (ETQA) body with the primary responsibility for quality assurance in the higher education sector. A variety of professional bodies and Sector Education and Training Authorities (SETAs) also enjoy recognition as Education and Training Quality Assurance bodies (ETQAs) for specific education and training areas at various higher education levels on the NQF. Some of UL’s programmes have traditionally been subject to the accreditation requirements of a variety of professional and statutory bodies as in this case, the South African Institute of Chartered Accountants (SAICA), and will continue to address such criteria. However, it is incumbent upon the HEQC to negotiate memoranda of understanding with these professional bodies and ETQAs in order to determine acceptable procedures for the quality assurance of academic qualifications that fall under their joint responsibility. 13 In order to address the challenges of its internal and external context, UL’s quality assurance framework demonstrates the following features: • UL enjoys clear policies, procedures and systems and appropriate resource allocation to support and to enhance the quality of teaching and learning, research and community engagement. • UL is responsive to the challenges of its local, regional and national context, including national higher education legislative and policy framework, and the international higher education environment (for example, review of the BAccSc degree in line with the new SAICA competency framework). • The provision of a framework for the development of quality plans at the level of faculties, schools, departments and institutes. • The integration of quality assurance activities with institutional planning and resource allocation. • Feedback systems that regularly monitor and act on stakeholder opinions on the quality of provision – with specific emphasis on student feedback concerning the quality of modules and programmes. • Benchmarking standards, good practice and the establishment of performance targets, with respect to: the quality of academic activities; the effectiveness of quality systems; and staff and student achievement. • Monitoring of student achievement in terms of throughput and graduation rates. In line with the international debate on quality assurance and the Founding Document of the Higher Education Quality Committee (HEQC), the UL quality framework accepts that ‘quality’ should be approached from the following perspectives – ‘fitness for purpose’, ‘fitness of purpose’, ‘value for money’ and ‘transformation’. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 • ‘Fitness for purpose’ implies that judgements on quality are mission-specific. At the institutional level, 14 quality is assessed with specific reference to UL’s mission, vision, goals and objectives. In an academic programme, quality is related to the achievement of its specific objectives and learning outcomes. The achievement of quality therefore entails the alignment of academic, research and community programmes with specified strategic plans at the institutional and sub-institutional level; • ‘Fitness of purpose’ refers to the extent to which UL relates to national policy framework, including Education White Paper 3: A programme for the Transformation of Higher Education, Higher Education Act, National Plan for Higher Education, SAQA, CHE/HEQC, and other DHET requirements which includes governance, planning (PQM), funding and resource allocation. • ‘Value for money’ entails the efficient use of resources, and a commitment to providing UL’s students with a learning experience that is commensurate with their investment in their academic career. ‘Value for money’ recognises that judgements and recommendations on the quality of provision must be made in relation to the full range of higher education purposes as set out in the White Paper on Higher Education. • ‘Transformation’ has both social and individual dimensions. In the social sense, transformation refers to the contribution that UL’s academic activities make to national and regional development needs. In the individual sense, transformation refers to the extent to which students and staffs are able to develop their knowledge, skills and attitudes by means of their participation in teaching, and learning; research and community engagement activities. Transformation entails more than the acquisition of knowledge and skills. In essence it concerns the ability of learners – whether staff or students - to develop and refine the critical capacity that will allow them to relate knowledge and skills to different theoretical and practical contexts. The following organogram depicts the key structures that constitute UL’s quality assurance system. Council Academic Planning Committee Plus: Research and Publications Committee Support units UL Quality Assurance Committee Faculty Quality Assurance Committees Stakeholder Views • Human Resources • Support Services (ICT; Library; Media; Technical Services) • Finance • Academic Admin • Student Development and Support Services • Marketing and Communications Senate Environmental Scanning Executive Management Committee Resources • Staff • Budget • Physical facilities Quality policies and procedures Environmental Scanning Stakeholder Views Organogram: Structural arrangements for Quality Assurance at ul School Quality Assurance Committees Figure 1.3 Structural arrangements for Quality Assurance at UL Amongst others, the Quality Assurance Committee is responsible for the following activities: • Overall co-ordination of all academic quality assurance activities at an institutional level; • Overall co-ordination of the external institutional audit of the University (this includes the process of institutional self-evaluation); • Interpretation of all Quality Assurance reports (self-evaluation reports, reports by peer reviewers, etc.) and the identification of issues arising from these for the attention of the Executive Management Committee; and • Providing advice to the Director of Quality Assurance in order to ensure that the University complies with its national statutory obligations with regard to Quality Assurance. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The management of the University’ quality assurance system at institutional level is the responsibility of the Quality Assurance Director who reports to the Deputy Vice-Chancellor Academic. 15 Statement on compliance with SAQA The registration status of the programme has been renewed with the South African Qualifications Authority (SAQA) in which the Latin name of the programme Baccalaureus Computationis (B Compt) has been changed to the English name: Bachelor of Accounting Science (BAccSc). Mr. R Naidoo (Registrar) Dr A Ngoepe (Director Quality Assurance) 1.4 DHET (Old DoE) Compliance The University of Limpopo is a public higher education institution regulated by the Higher Education Act, 1997 (Act No. 101 of 1997) as amended. The University of Limpopo is the result of a merger that occurred on 01 January 2005 between the former Medical University of Southern Africa and the University of the North. The standard institutional statute was gazetted by the minister of higher education on the 27th August 2010 to give effect to the Higher Education Act of 1997 and to stipulate the Governance structures of the University of Limpopo. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The Programme and Qualification Mix (PQM) is the pre-approved range of academic programmes and qualifications that the Department of Higher Education and Training (DHET) have approved and which the University of Limpopo may offer. All new or additional programmes or qualifications may only be added on the University PQM upon application and approval of the DHET. The Bachelor of Accounting Science (BAccSc) programme is one of the University of Limpopo approved programmes and is listed on its PQM. 16 Statement on compliance with DHET (PQM) This serves to inform you that the programme, as indicated on the subject, is one of the University of Limpopo approved programmes and it is included in the University Programme Qualifications Mix (PQM) by the Department of Higher Education and Training. Mr R Naidoo (Registrar) Dr A Ngoepe (Director Quality Assurance) 1.5 NQF Compliance The National Qualification Framework (NQF) sets a systemic framework for organising the education and training system around the notion of learning outcomes, from the end of compulsory schooling through to post-doctoral research in higher education and training, setting in place systems and processes which support the tenets of democracy; outcomes-based education as an approach to education. The objectives of the NQF as outlined in the SAQA Act are as follows: • to create an integrated national framework for learning achievements; • to facilitate access to mobility and progression within education, training and career paths; • to enhance the quality of education and training; • to accelerate the redress of past unfair discrimination in education, training and employment opportunities and â€˘ to contribute to the full personal development of each learner and the social and economic development of the nation at large. A higher education programme is one that is at level 5 and above on the NQF. It has a minimum of 120 credits that could take a student a minimum of one year of full-time study to complete at a higher education institution. Statement on compliance with National Qualification Framework (NQF) This serves to confirm that the Bachelor of Accounting Science (BAccSc) programme of the School of Accountancy complies with the requirements of the NQF at level 7 (old NQF level 6) and is available on the SAQA website. The University is currently in the process of reviewing its PQM and alignment with the HEQF. Mr R Naidoo (Registrar) SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 17 All qua lifica tions a nd pa rt qua lifica tions re giste re d on the Na tiona l Qua lifica tions F ra m e w ork a re public prope rty. T hus the All qualifications and part qualifications registered on the National Qualifications Framework are public property. only pa ym e nt tha t ca n be m a de for the m is for se rvice a nd re production. I t is ille ga l to se ll this m a te ria l for profit. I f th e m a te ria l isonly re produce d or quote thebe S outh Africa Qua l isifica Authority (S AQA) should beIt ais cknow le dge a s the Thus the payment that d,can made forn them fortions service and reproduction. illegal todsell this material source . for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source. SOUTH AFRICAN QUALIFICATIONS AUTHORITY REG ISTERED QUALIFICATION: SAQA QUAL ID SOUTH AFRICAN QUALIFICATIONS AUTHORITY Bachelor of Accounting Science REGISTERED QUALIFICATIONS: QUALIFICATION TITLE Bachelor of AccountingScience Science Bachelor of Accounting 79144 ORIG INATOR ORIG INATING PROVIDER SAQA QUAL ID QUALIFICATION TITLE University of Lim popo 79144 QUALITY ASSURING BODY ORIGINATOR CHE - Council on Higher Education QUALIFICATION FIELD TYPE ASSURING BODY QUALITY SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Bachelor of Accounting Science (BAccSc) ORIGINATING PROVIDER University of Limpopo SUBFIELD First 03 - Business, Com m erce CHE National – Council on Higher Field Education Finance, Econom ics and Acc ounting QUALIFICATION TYPEABET BAND FIELD MINIMUM SUBFIELD NEW NQF LEVEL National First Undefined Degree Field480 03 - Business, Level Commerce and 6 Management Studies ISTRATION ABETREG BAND MINIMUM STATUS CREDITS Degree 18 (BAccSc) Reregistered Undefined and Managem ent Studies OLD NQF LEVEL QUAL CLASS CREDITS 480 LAST DATE FOR ENROLMENT NQF Level 07 EconomicsRegular -Provider Finance, and Accounting ELOAC SAQA DECISION ISTRATION OLD NQF LEVEL REG NEW NQF LEVEL NUMBER START DATE REG ISTRATION QUAL CLASS END DATE SAQA 0480/09 2012 -06 -30- Provider Regular Level 6 2009 -07 -01 NQF Level 07 LAST DATE FOR ACHIEVEMENT NUMBER REGISTRATION START DATE REGISTRATION END DATE Reregistered SAQA 0480/09 2009 - 07 - 01 2012 - 06 - 30 LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT 2013 - 06 -30 2018 - 06 -30 2013 -06 -30 REGISTRATION STATUS 1.6 NADEOSA Compliance Not applicable SAQA DECISION 2018 -06 -30 - ELOAC CHAPTER 2 RESOURCES Introduction The objective of this chapter is to demonstrate whether UL and SoA financial resources are adequate to ensure the continued existence of the BAccSc (BCompt) programme, whilst maintaining good quality education standards. Furthermore, the objective of this chapter is to indicate whether the physical and the technological resources are not only appropriate for learner numbers, but are also aligned to the programme goals and objectives and that these resources are properly managed and maintained. With proactive and visionary leadership towards professionalism and research, the new School of Accountancy (SoA), at the University of Limpopo, has within the past two years embarked on a process of rejuvenation and presently boasts sufficient financial and fair physical and technological resources to support academic, professional education and research work in Accountancy. 2.1 Financial Resources It is important to re-state that the University of Limpopo (UL) is a public higher education institution regulated by the Higher Education Act, 1997 (Act No. 101 of 1997) and the Institutional Statute as amended. UL is one of 23 state Universities and therefore receives over 60% of its operational and capital funds from the national department of Higher Education and Training (DHET). Table 2.1 below depicts the head count student enrolment, weighted teaching output, and other funding related factors of UL compared to the national sector for 2010. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 19 SUBSIDY AND GRANTS UNIVERSITY OF LIMPOPO TOTAL HIGHER EDUCATION SECTOR UL AS % OF HE SECTOR Head counts of students enrolment 16 336 741 407 2.20% Weighted teaching output total 3 906 140 511 2.78% Actual weighted teaching output total 3 429 117 2.91% 477 907 1.87% 59 712 917 2 053 350 071 2.91% 7 373 610 393 643 929 1.87% Permanent Instructors / Research staff heads 753 15 936 4.73% Weighted Research output total 941 3 906 24.10% No of Publication research units 84 8 353 1.01% No of Research Masters Graduates 84 3 780 2.23% No of Research Doctoral Graduates 14 1 182 1.18% Actual weighted research output total 210 15 679 1.34% Short fall in output 731 3 565 20.50% Actual research output grant R24 643 595 R1 836 716 168 1.34% Research development grant R34 094 095 R166 280 832 20.50% 343 629 000 9 792 984 000 3.51% Teaching output grants 59 713 000 849 701 000 7.00% Research output grants 24 644 000 1 836 716 000 1.34% Institutional factor grants 66 214 000 849 701 000 7.79% 494 200 000 13 329 102 000 3.76% DoHET normed output of 2010 based on 2008 FTEs Actual output of 2010 based on 2008 FTEs Teaching Output Grant for 2010 DoHET normed output of 2010 based on 2008 FTE’s SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Actual output of 2010 based on 2008 FTE’s 20 Research Output Grant for 2010 FUNDING CRITERIA Short fall in output Actual teaching output grant Teaching development grant Teaching input grants TOTALS Table 2.1 The proportion of University of Limpopo funding as percentage of the higher education sector is presented above for 2010 The University of Limpopo received 3.76% of the total funding received by South African Universities from the Department of Higher Education and Training for the year 2010. However, as noted above, 20.50% of the research grant was allocated to the University of Limpopo. Based on the above table, the University of Limpopo (UL) sources of income can be clustered into four main categories namely: • Department of Higher Education and Training (DHET) subsidy and grants • Student fees • Third stream income • Donations and other incomes The above sources are utilised to fund salaries, capital and operational needs of the University of which 63% is funded by the Department of Higher Education and Training (DHET) as represented in the tables and the figures below. SOURCES OF INCOME (2010) TOTAL REVENUE % DHET subsidy and grants 540 939 000 63% Student fees 291 440 000 34% 9 000 000 1% 15 329 000 2% 856 708 000 100% Third stream income Donations and other incomes. TOTAL Table 2.2 Sources of revenue SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 21 Figure 2.1 percentage of total revenue TOTAL EXPENDITURE FOR 2010 Salaries TOTAL EXPENDITURE 558 044 000 Academic faculties 74 267 159 Admin and support 342 805 610 TOTAL 975 116 769 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Table 2.3 Total expenditure for 2010 22 Figure 2.2 Total expenditure Based on the above tables and figures, the University of Limpopo serves a specific market within the higher education sector and is funded by the National Department and will remain a going concern. 2.1.1 The Annual Financial Statement of UL for 2008 and 2009 is attached to the application. The 2010 financial statement is yet to be finalised and will be provided as supplementary information as soon as it is available. Statement on going concern, adequacy and sustainability of budgetary allocation to SoA. Going concern: The University of Limpopoâ€™s financial statements are prepared on the basis of accounting policies applicable to the going concern principle. This basis presumes that funds will be available to finance future operations and that the realisation of assets and settlement of liabilities will occur in the ordinary course of business. The Council and Management of the University have committed themselves to this principle and have approved the operating budget based on this principle. Currently the University is in stable financial position and with the support of the Department of Higher Education and Training I am confident that the University of Limpopo will remain a viable going concern. Mr R Olander, Chief Financial Officer Budget: The University will provide an adequate budget to the School of Accounting and Auditing to carry out its mandate. This commitment will be ongoing. Growth: It is my belief that your school will grow especially once fully accredited. You will get my full support to make sure that we obtain this accreditation. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Financial Statements: Currently we have the Audited Annual Financial Statement for 2009 available as well as the Annual Report for that year. The 2010 Annual Financial Statement is expected to be approved by Council on the 24th June 2011. 23 Faculty of Management and Law Budget Subject: 2011 Budget Allocation The Faculty of Management and Law has been allocated an annual budget of R9 591 540 for the academic year 2011, up from R3 177 872 allocated in 2010. The 2011 budget allocation for the Faculty represents an increase of 200% from the allocation of 2010 (R9 591 540 less R3 177 872 / R3 177 872 x 100%). The allocated budget is based on the weighted enrolled FTEs for 2011 and the submitted budget request from the 2011 budgetary process. I wish to take this opportunity to express appreciation to Directors, HoDs and staff who contributed towards the 2011 budgetary process of the Faculty. Special appreciation is extended to the Finance Division for extending support to the core functions of the University being Teaching and Learning with an increased budget allocation representing a 200% increase from 2010. The allocated budget is meant to finance capital and operational expenditures in the Faculty and the four Schools. It should be noted that the full budget for photocopies, tutorials, rental (TGSL) and text books need to be ring- fenced in full distribution to various budget accounts. There will be a mid-year budget review during which budget transfers can be effected. The Faculty: Schools and Departments will be expected to demonstrate performance improvement to justify any budget request for the 2012 academic year. Based on the above background, and following directives from the DVC and the CFO, budget allocations for various Schools are based on your budget requests and the enrolled FTEs for 2011 as follows: 2010 Budget Allocation 2011 Budget Allocation Office of the Executive Dean R635 574.40 R400 000 School of Accountancy R659 649.96 School of Economics and Management R760 096.14 School of Law R868 321.75 TGSL R254 229.75 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Budget Cost Centres 24 R3 177 872.00 R2 471 274 R2 667 149 R2 513 364 % of Total 2011 Budget 4% % Change (Increase) -31% 26% 275% 28% 251% 26% 189% R1 539 753 16% R9 591 540 100% 506% 200% Table 2.4 Budget request for various schools The increases for the Schools of SoA, SEM and Law is partly as a result of your budget requests and the inclusion of Tutorials to enhance teaching and learning and it is hoped improved performance and pass rate will be reported. The increase of TGSL include 60% rental for the Edupark facility, cross subsidisation and budget request. 2011 Budget Request 2011 Budget Allocation Budget Allocation as % of Request R810 000 R400 000 49.4%% In line with % budget allocated. Cross subsidised TGSL School of Accountancy R3 221 943 R2 471 274 76.70% SAICA Accreditation requires investment on Tutorials School of Economics and Management R3 846 488 R2 667 149 69.34% Investment on Tutorials School of Law R3 982 668 R2 513 364 63.11% Investment on Tutorials TGSL R2 033 515 R1 539 753 76% R13 894 614 R9 591 540 69% Budget Cost Centres Office of the Executive Dean Remarks 60% of rental granted. Lower FTEs and crossed subsidised from ED office. Table 2.5 Analysis of requested budget and actual budget allocation Kindly conduct a detailed breakdown of your Schools budget allocation by departments and appropriate cost centres. Remember to allocate a reasonable percentage to the Director’s office as an emergency fund based on cross-subsidisation and budget request since it does not generate FTEs. Allocations to Departments should be based on FTEs and budget request. 2.1.2 Statement on Allocation of financial resources Financial resource allocation for the SoA is made by the University for the following: • Human resources • Capital equipment • ICT equipment and • Operational expenditure During the period 2009 and 2010 only the operational budget with an allocation of R468 000 for the 2009 academic year and R659 469 for 2010 respectively, was made to SoA. An allocation of R 2 471 274 including capital expenditure has been made for 2011. The increase in resources allocation to the School is partly as a result of the change from a department of Accounting and Auditing, under the School of Economics and Management, to a full School of its own from January 2010 in line with the new academic structure of the University of Limpopo. The cost centre report is attached for 2009, 2010 and 2011, which provides records of expenditures. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 A mid-year review report on the above budget is needed for effective budgetary control, and a yearly report of income and expenditures is required from each School. You are encouraged to make use of the ITS financial training to be able to extract budget reports for effective budgetary control. 25 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The allocated funds to the School are used for operational and capital expenditure to finance the following expenditures: 26 Student Assistants Honoraruim Invigilation Tutors Marking Printing: External Stationery Consultation Fees Conference Fees (Inc Reg) Curtains/Carpets/Blinds Membership & Subscriptions Shows and Exhibition Clothing: Uniforms/Overalls Sundry Expenditure Internal Exp: Audio-Visual Internal Exp: Courier & Postage Internal Exp: Skills Training Internal Exp: Transport Vehicle Internal Exp: Telephone Serv Internal Exp: Cafeteria Internal Exp: Printing/Binding Internal Exp: Photocop Machine Entertainment/Catering General Staff Development Computer: Programs/Software Courier, Postage & Railage Rental of Cars/Busses (External) Accom: Local Subsistance: Local Travel: Local-Air Travel: Local Refunds-Toll/Park Field Trips Workshop/Seminar Running cost Prizes/Medals/Awards Computer Equipment Furniture Equipment & Appliances In summary, funds are utilised for: • teaching and learning materials including stationery; • design and development of course materials including the cost for printing of study materials, learner guides, notes etc; • staff development such as training in facilitation, assessment, moderation, curriculum development and design and • support for research and postgraduate studies. Additionally SoA can apply and be funded from the UL research development grant and also the teaching development grant over and above the budget allocation. The 2010-2011 allocation to the School for research development stands at over R2.6 million. In addition to the resources allocated to SoA by the University of Limpopo, the School enjoys a direct subsidy from the National Skills Funds of the Department of Higher Education and Training. These funds are managed by SAICA Thuthuka Project, and utilised to support students on the CA programme with tuition fees, accommodation, meals, books and other related academic costs as depicted in table below: SSUMMARY u mmar yOF o fTHE th eUNIVERSITY Un iver s ityOFoLIMPOPO f L impo THUTHUKA po T h u th BUDGET u ka B u d g et E x pe n d itu re to Da te (2007 2009) R 1. Adminis tration P ro po s e d B u d g e t 2010 R P ro po s e d B u d g e t 2011 R 664 781.05 420 000.00 453 600.00 1.1 Administrative Expenses 1.2 Project Management - SAICA 1.3 Project Management - UJ 12 349.02 416 100.00 35 000.00 20 000.00 100 000.00 240 000.00 21 600.00 108 000.00 259 200.00 1.4 Marketing - Learner Graduation 1.5 Data management and reporting 23 093.03 178 239.00 50 000.00 10 000.00 54 000.00 10 800.00 2. Profes s ional C os ts 2.1 Audit Fees 2.2 Legal Fees and ther costs relating to accreditation 3. Pers onnel C os ts 3.1 Lecturing 3.2 Tutorials 3.3 Travel and accommodation 4. B urs aries 4.1 4.2 4.3 4.4 1st year Students 2nd Year Students 3rd Year Students 4th Year students 5. Inventory 5.1 Course Material 5.2 Soft Skills Material 5.3 Textbooks 6. C omputer L abs 6.1 Upgrades 7. L ife S kills C amps 73 187.52 50 000.00 54 200.00 71 110.92 40 000.00 43 200.00 2 076.60 10 000.00 11 000.00 7 686 570.08 4 732 750.00 5 111 370.00 4 769 706.30 607 197.41 2 309 666.37 3 302 000 1 230 750 200 000 3 566 160.00 1 329 210.00 216 000.00 37 600 156.50 11 275 000.00 12 177 000.00 5 851 585.00 12 048 064.00 12 073 289.00 7 627 218.50 3 375 000 2 080 000 3 900 000 1 920 000 3 645 000.00 2 246 400.00 4 212 000.00 2 073 600.00 4 998 258.21 2 020 000.00 2 181 600.00 38 116.40 169 199.69 4 790 942.12 - 450 000 250 000 1 320 000 540 000.00 540 000.00 O rig in a l P ro je ct B u d g e t R 1 396 488.96 135 183 370 000 370 000 225 306 296 000 139 230.00 92 820.00 46 410.00 9 012 224.00 5 632 640 1 126 528 2 253 056 45 691 976.00 14 448 400 12 390 365 13 499 950 5 353 261 8 977 400.00 P ro po s e d P ro je ct Budge t P ro po s e d V a ria n ce 1 538 381.05 -141 892.09 53 949.02 624 100.00 534 200.00 127 093.03 199 039.00 - 81 234.34 -254 100.00 -164 200.00 98 212.57 96 961.00 - 177 387.52 - -38 157.52 -61 490.92 N6 N7 23 076.60 - 23 333.40 - 17 530 690.08 11 637 866.30 3 167 157.41 2 725 666.37 - -8 518 466.08 -6 005 226.30 -2 040 629.41 -472 610.37 - 61 052 156.50 12 871 585.00 16 374 464.00 -15 360 180.50 1 576 815.00 -3 984 099.00 20 185 289.00 11 620 818.50 - -6 685 339.00 -6 267 557.50 - 9 199 858.21 974 116.40 689 199.69 -222 458.21 983 283.60 90 800.31 486 000.00 270 000.00 1 957 400 780 000 6 240 000 7 536 542.12 - -1 296 542.12 - 340 000 340 000 540 000.00 540 000.00 - -200 000.00 -200 000.00 - 4 229 420.80 4 229 421 3 362 109.77 3 362 109.77 2 322 109.77 2 322 109.77 500 000.00 500 000.00 540 000.00 540 000.00 S u b T o ta l V AT 53 345 063. 13 1 393 446. 53 19 537 750. 00 1 156 785. 00 20 517 770. 00 1 167 707. 80 69 786 739. 76 3 373 266. 93 93 400 583. 13 4 528 779. 73 867 311.03 867 311.03 -23 613 843. 37 -1 155 512. 80 T O T AL 54 738 509. 66 20 694 535. 00 21 685 477. 80 73 160 006. 69 97 929 362. 86 -24 769 356. 17 7.1 4th Years N1 N2 N3 N4 N5 154 310.92 1 425 600.00 - No te s N8 N9 N10 N11 N12 N13 N14 N15 N16 Notes N1 N2 N3 N4 N5 N6 N7 N8 N9 N10 N11 N12 N13 N14 N15 N16 Administration expenses, including advocacy meetings, postage and courier costs to deliver material, examinations, scripts and courseware. Project Management Fees: SAICA to ensure that finances are managed, controlled, invoiced and paid, to ensure that management meetings occur, to ensure communication across all channels. Project Management Fees: UJ to ensure that all material is selected, received, managed and allocated. To maintain across all channels. Annual learner graduation ceremony held. Data Management and reporting â€“ the capturing of all learner details and demographic information, the tracking of the learner results, vacation work placement, learnership agreement placement and the facilitation of reports to all stakeholders. To ensure that a proper and effective audit is performed on the project. To ensure that all legal requirements are effectively met throughout the project, including any requirements identified through the accreditation process. Lecture support gradually taken over from UJ. These costs relate to training and development of lecturers, guest lecturers from subject matter experts and assistance from an education consultant for UL to design own material. Project co-ordinator also included here. Cost of reduced UJ involvement here too. New structures to be put in place for tutorial support, invigilation and computer lab assistance. Travel and accommodation for lecturers and project co-ordinators. Recruitment of at least 75 students in 2010 and 100 learners in 2011 into the programme at the University of Limpopo for the academic year at the expected pass rate of 65%. 264 learners on the programme in total for 2010 and approximately 260 learners in 2011. Bursaries include tuition, accommodation and meals. Printing and provision of course material. Development and provision of relevant Soft Skills material and programmes to learners. Provision of textbooks for the learners. To develop a resource centre for the department with at least 50 computers and a server for use by lecturers and students. Provision of Workplace Readiness and Leadership training to all learners. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Table 2.6 Summary of the University of Limpopo Thuthuka budget 27 SOA 2011 BUDGET REQUEST SUMMARY Acc Number Account Name Total Revenue R 188 Private Contract Income 464 Donations/Grants: Unrestricted 0 0 Total Renenue 0 Operating Expenditure 1822 Student Assistants 47 138 Honoraruim 40 000 Invigilation Tutors SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Marking 28 0 616 900 18 488 2016 Printing: External 2022 Stationery 0 2084 Consultation Fees 234 109 2225 Conference Fees (Inc Reg) 340 210 2228 Curtains/Carpets/Blinds 2238 Membership & Subscriptions 78 819 0 82 723 2248 Shows and Exhibition 0 2244 Clothing: Uniforms/Overalls 0 2252 Sundry Expenditure 0 2302 Internal Exp: Audio-Visual 2303 Internal Exp: Courier & Postage 9 583 2308 Internal Exp: Skills Training 2 650 2312 Internal Exp: Transport Vehicle 2313 Internal Exp: Telephone Serv 2317 Internal Exp: Cafeteria 2318 Internal Exp: Printing/Binding 170 815 2322 Internal Exp: Photocop Machine 162 000 2232 Entertainment/Catering General 3034 Staff Development 3092 Computer: Programs/Software 3094 Courier, Postage & Railage 3294 Rental of Cars/Busses (External) 3354 Accom: Local 3358 Subsistance: Local 3364 Travel: Local-Air 3366 Travel: Local Refunds â€“ Toll/Park 3594 Field Trips 3604 Workshops/Seminar Running cost 3756 Prizes/Medals/Awards Total Operating Expenditures 0 0 41 710 31 653 54 371 236 807 0 0 30 467 112 745 56 890 90 168 193 190 18 626 0 16 458 2 670 062 Capital Expenditure 6052 ADD: Computer Equipment 61 944 6053 ADD: Furniture 79 598 6055 ADD: Equipment & Appliances Total Capital Expenditure 51 944 193 486 Total Net Budget for Request 2011 2 863 548 2011 Budget Allocation 2 471 274 Table 2.7 SoA 2011 Budget request summary A funding strategy that includes the generation of sustainable third stream income and fundraising from the Provincial Government and Private Sector has been developed and attached to this application. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (2.1.2): Allocation of financial resources to any academic unit within the University of Limpopo is provided based on the number of Full Time Equivalent (FTE) student numbers and Senior Lecturer Equivalent (SLE). As at July 2009 when I assumed my position of Nedbank Chair in Accountancy, with the sole responsibility to develop and implement a turn-around strategy towards SAICA accreditation, the then Department of Accounting and Auditing (DAA) was the biggest Department within the University with about 10% of the entire student population. The DAA enjoyed an FTE of more than 1400 and 42 SLEs compared to the national benchmark of 270 FTE and 11 SLE for a department. The implication of this is that the DAA was due more resources than it was being allocated as a department. Following the new academic structure of the University of Limpopo, the minimum requirement for a school was 800 FTEs and 33 SLEs within the Arts, Humanities, Law, Education and Economics Science. Based on its FTEs and SLEs, the DAA was upgraded from a department to a full School with effect from 1st of January 2010. In 2009 I applied for and was allocated over R2.6 million from the University Research Development Grant for the School for staff, postgraduate and research development. Part of this funding has been utilised to sponsor 27 staff and students to the Southern African Accounting Association (SAAA) Conference in Fancourt during June 2011 and the full sponsorship of the 2nd EMAN Africa Conference organised and hosted by the SoA during September 28th to 30th 2011. In my opinion adequate and sufficient financial resources are allocated to the SoA for staff requirement; staff development; design and development of course material; learner support; and research. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 There were multiple positive spinoffs with the creation of the School of Accountancy (SoA) on the allocation of financial resources. In 2009, DAA had an operational budget allocation of R468 000. This allocation was increased to R659 469 in 2010 and to R2 471 274 in 2011 representing an increase of 428% between 2009 and 2011. Further to the operational funds allocation, the staff budget is managed centrally by the Human Resources division with request for new positions made through the University staffing committee based on the SLEs. A conscious effort was made by me and supported by the University Management to ensure full maximisation of our SLEs. As at July 2009, the DAA only had 11 permanent academic staff and two support staff. This number has since been increased to 19 permanent academic staff and 6 support staff within a period of less than two years. We have currently advertised for six additional academic positions and 1 administrative position. 29 2.2 Physical Resources 2.2.1 Statement on lecture, tutorial and study venues • SoA has lecture, tutorial and study venues fairly conducive for the delivery of a standard full time SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 professional academic programme. • Some study venues are equipped with teaching aids such as, white boards, black boards, etc. Additional teaching aids such as laptops, overhead projectors and data projectors are kept in the School and are available to staff, to use in venues without such equipment. • While there are sufficient lecture, tutorial and study venues in general, there is a need for small class and group discussions venues. • Lecture, tutorial and study venues are currently not adequately equipped with permanent teaching aids. The SoA has submitted a motivation to the University to access the infrastructure development grant to construct additional tutorial venues suitable for small class and group discussions within the medium to long term period. The SoA is also conducting external fund raising to meet its infrastructural needs. • The lecture, tutorial and study venues aforesaid are suitable for tests and examinations and are used for these purposes. In addition to lecture and tutorial venues, multipurpose student centers are used for examinations. • All lecture, tutorial and study venues are centrally controlled, planned, allocated and maintained by the facilities and technical services of the UL. • Students utilise lecture tutorial and study venues for self-study as well as the library, SoA library, and the SoA computer laboratory. • Most study facilities provide access for learners with special needs. In addition, the Disabled Students Unit (DSU) of the University provides disabled students with additional support, such as facilities for using braille. 30 Registrar’s Statement on compliance with occupational health and safety At the University of Limpopo, most venues are compliant with respect to the Occupational Health and Safety Legislation. However, it must be stated that some venues need to be looked at so that we are compliant with the necessary legislation. Mr R Naidoo (Registrar) Self-Evaluation by Nedbank Chair in Accountancy & Director of School (2.2.1): There is huge infrastructure backlog for the University of Limpopo when compared to other historically advantaged Universities. Generally South African universities have experienced an increasing number of students with limited developments of new class rooms, labs, offices, tutorial venues and residence beds including the University of Limpopo who additionally is disadvantaged due to non-reserve cash flow and credit rating limitations. For example calls by the Department of Education (now Higher Education and Training) in 2008 invited bids from universities for capital infrastructure projects for 2009, 2010 and 2011 and required universities to provide matching funding (own money, donor funding or bank loans). University of Limpopo will generally be disadvantaged in such competitive bidding compared to historically advantaged Universities like Wits, UJ or say UP. The University of Limpopo therefore depends on ring-fenced infrastructure development grants from DHET for infrastructure funding. Currently there are 47 centrally managed lecture venues within the University of Limpopo of which two: I0015 and J0011 are reserved for the BAccSc (BCompt) Programme. These two venues have capacity for 150 and 180 students, respectively. The total learner intake for the programme for 2009 was 50. This number increased to 75 in 2010 and to 172 in 2011. Given the transformation requirements within the accountancy profession, and the role of the historical disadvantaged institution, and taking into consideration the throughput requirements to ensure adequate numbers of students proceed to CTA and subsequently the SAICA Board Examinations, the 1st year intake is expected to increase to between 300 to 400 new students over the next three years. Students make use of lecture facilities and the library for self-study. General purpose computer labs are available for bookings by staff especially for Business Information System classes. The SoA has recently established two, 20 seat computer labs for its senior students. The School has made a submission to the University Management to make a bigger facility available for the BAccSc (BCompt) programme as from 2012. Furthermore, the School has requested the construction and furnishing of 30 tutorial venues within the medium to long term. The construction and subsequent opening of the new multi-purpose student centre will hopefully alleviate the test and examination venue problems from 2011 and beyond. Based on the above background, and taking into consideration the University of Limpopo as a historically disadvantaged institution; my opinion is that the lecture and study venues are currently fairly adequate and sufficient; however, tutorial venues are not. We hope that the School will be afforded the opportunity of bigger lecture venues from 2012 and tutorial venues as per our request to management. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 There was no tutorial system within the old BCompt programme. Tutorials were first introduced from January 2010 and are held during late afternoon due to limited tutorial facilities during the day. We currently make use of the I and J Blocks for Tutorials after 16h00 with the exception for 4th year tutorials that take place in the School Computer Labs and board rooms on the 2nd and 3rd floor of the new R Building. The dedicated venues: I0015 and J0011 are also used for test and examinations purposes as there are no dedicated test and examinations venues for the University. 31 2.2.2 Statement on staff facilities There are sufficient, well-furnished and well-equipped lecturer offices, seminar rooms and board rooms in accordance with the requirements indicated in a SWOT analysis and in the strategic planning of the School. Thus a favourable environment has been provided to deal with the challenges of ensuring staff availability on campus. The SoA has relocated from the second floor of the old K building to its newly refurbished spacious offices on the 2nd and 3rd floors of the new R block building. The SoA staff office facilities at UL compare favourably with such offices in any national or international institution. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (2.2.2): One of the weaknesses identified during the DAA Strategic Planning held on the 2nd and 3rd of September 2009 was: ‘Poorly resourced staff offices & facilities’. This had multiple negative spinoff effects. At that time the DAA was located at the second floor of the Old K Building with capacity for 16 offices.The staff often struggled to secure basic working equipment and the offices did not provide comfortable work stations. A project for the relocation of the entire DAA and subsequently SoA was initiated by me in July 17th 2009 and by November 2009 the second and third floor of the New R block was secured. Refurbishment was conducted and staff of SoA relocated from the Old K Building to its new premises during April to June 2010. 32 This serves to confirm that SoA has suitable and adequate venues and computer facilities for staff (including tutors and part-time lecturers). A list of offices and equipment is attached. Each lecturer has his/her own office, as well as a computer and in some cases a laptop that serves as a working station on the university’s LAN. Each lecturer has full access to e-mail and the Internet. The broadband facility is a bit slow, but this has improved drastically since 2010. Each lecturer has, via the Intranet, access to the electronic library of the University of Limpopo. Each lecturer has sufficient space for student counselling and consulting and for having small meetings. SoA has two board rooms. A variety of other bigger meeting rooms, seminar rooms and lecture theatres are also available on the campus and can be booked for workshops and seminars. In my opinion the current staff facilities of the SoA compares favourably with any standard facilities in the country. Professor C. M. Ambe The University of Limpopo Library provides resources to support teaching and learning programmes and research and community engagement projects, It also has a library budget to Schools which includes Accountancy and the provision of relevant library resources; library space; library services and academic support as detailed in the signed statement attached to this application 2.2.3 Statement on library facilities The UL has an adequately resourced and fairly well maintained library for use by staff and students in which access to resources is properly managed by the OPAC system. The library has benefited from generous donations received from Mrs M Chuene, local and international agencies. It is stocked with high quality, Executive Director Library fairly up-to-date reference materials and books. The UL library, similar to most libraries in SA, has adequate online facilities with electronic data bases. Learners are given appropriate user training, during general library orientations, designed to enhance learning, research and knowledge management. The UL library is well equipped to contain a wealth of information in different formats â€“ pamphlets, records, tapes, videos, CD ROMs, the internet and many other forms. The library is staffed by fairly trained personnel to facilitate the learnersâ€™ access to information that is held locally and in interlibrary loans. Some materials can be borrowed whilst other can only be used in the library (e.g. journals, videos and reference materials). The library is allocated an annual budget for acquisition, updates and maintenance of library resources with input from academic units. The lecturers and academics within the SoA are annually required to request additional library resources such as hard copy books, ebooks and other electronic data bases. Recommendations for library resources are co-ordinated within the School and the Faculty library committees. Although the library is generally well resourced, some specialised accountancy books have not been regularly updated. In response to this challenge, the SoA has commenced a process of establishing a specialised resource centre for accountancy within SoA premises. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The learners are taught how to use the online OPAC search system to locate materials and to use all the available library facilities. There are personal computers in each library with which to search the OPAC, the library database and the internet. They are located in the open areas and in different rooms in the libraries, for example the electronic room, postgraduate room, etc. The library has photocopying facilities for use by all students, at a small fee. 33 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (2.2.3): This serves to confirm that learners of SoA have access to a fairly adequately resourced library which is adequately managed and maintained. The library contains high quality and up to date reference material and books. The schools are often asked to submit a list of new acquisitions. The budget is sufficient to purchase relevant books for the School of Accountancy and for the electronic resources, to which all students and lecturers have access. To encourage compliance with the SAICA competency framework on pervasive skills it is required of each course to promote library utilisation through projects, case study, assignments and presentations. The following databases, relevant to this project and programmes, are available in the library: Absco A-Z,Absco Host, Emerald, Proquest, SA e-Publications (SABINET), SABINET Online Reference, Government / Parliamentary information and Lexis Nexis. Since books were provided to students on the BAccSc (BCompt) programme in the past, they generally do not make use of the library despite the availability of library resources. However, to encourage the use of library it is the intention of the School to make available books to the BAccSc (BCompt) students through a loan system to be managed by the library. This system is being piloted in 2011 for 1st year students for full implementation in 2012. In my opinion the current library resources available to SoA are fairly sufficient and the allocated budget is adequate. There is; however, a need to encourage staff and students to make use of the library and its resources. Professor C. M. Ambe 2.2.4 – Not applicable SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 2.3 Technological Resources 34 2.3.1 Statement on Computer Facilities – Learners • The University of Limpopo (Turfloop Campus) has over 692 computers with 13 924 (2010) students and a student: computer ratio of 20 students per computer. • Typically these computer facilities are used for teaching courses and general students’ internet and email. • All UL computer infrastructures are acquired, monitored and maintained by the ICT division of the UL. • Online computer literacy courses and support are provided to students, and each computer lab is manned by student assistants and desktop support technicians. • The UL has a various computer labs that are fairly resourced with the necessary facilities to enhance learning and research with relatively updated hard and software to facilitate information processing. • Additionally learners are given routine training in the use of computer facilities to improve their IT literacy. This training is jointly delivered by the UL libraries and by the ICT department • Generally learners in accounting have above average computer literacy skills and their improvement through training is an ongoing process. • In addition to the general UL ICT infrastructure, the SoA itself currently has two computer labs with 20 computer capacity each (sponsored by the SAICA Thuthuka Project) to enhance the learners’ uninterrupted access. All labs are well secured against damage or theft. • All accounting students on the SAICA programme take courses in business information systems (2 semesters), and this requires the assessment and the delivery of basic business and financial information systems and applications. Statement on replacement policy for computer hardware and software Self Evaluation: The ICT strives for all UL students to be computer literate; and as such has initiated a year project to deal with computer literacy in the university community. Although the university does not have sufficient resources to cater for each student, it still manages to run this project without receiving any complaints. To date there are 10 general computer laboratory on the Mr Marothi Letsoalo, Turfloop Campus, which are fully functional, with the total of Executive Director: ICT almost 700 computers. There are also approximately 380 PCâ€™s for general use in our Library, and eight Labs for specific departments with the total of 320 PCâ€™s. Hence in total we have a computer: student ratio of about 1:20. The targeted ratio is 1:10, which will alleviate overcrowding in the labs. Students have access to computers on a first come first served basis. The labs are open from 07H30 to 24H00 (Monday to Sunday). Students and lecturers pack the labs to capacity especially after hours and even during the working days when the lecturers book the labs for their specific lectures and working sessions. The ICT Division constantly ensures that it provides the user community with the latest version of software which includes: the general desktop application software (currently Microsoft Office 2010), and the software required for specific courses and other software versions requested by other departments. The ICT department has an online system in place which assesses the computer literacy levels of the learners. According to the outcome of these assessments learners can follow courses based on their level of computer literacy. We have a Beginners course, an Intermediate course and an Advanced course. Each course is facilitated online by a facilitator over a period of six weeks in a two hour session per day. The learners work in groups. The learning sessions are presented from 14H00 to 22h00. Learners are trained in one module at a time. They do a five day practical component in each module and do the final exam for that module on the sixth day. Our computer facilities are professionally maintained on a daily basis by approximately 55 Lab assistants and a Manager. They make sure that the devices are able to run the latest software and if they are outdated a recommendation is made to the Support Director to have them replaced. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Even though the availability of hardware is well managed, we are still experiencing too many queues in some of the areas such as printing, indicating that we have too few printers. Some labs have a capacity of 100 computers but only one printer per lab for student usage. 35 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (2.3.1): This serves to confirm that learners of SoA have access to fairly adequate resourced computer facilities in the E-learning centre and in the Maths Building Computer centres. The ratio of learners to computers is on average 20:1, which is fairly sufficient. Over and above this, most of the rooms in the residences have network connections for privately owned computers, and a wireless link is also available. The hardware and software provided are fairly sufficient for the students and for researchers. No structured formal computer training is provided to students in their 1st year of study. However, students are encouraged to enrol for a computer literacy course organised for students and staff by the ICT Unit. It seems that this is not a problem, as most students are at least able to work with MS Word and MS Excel. There is wireless internet access in most residences. Students in the BAccSc (BCompt) programme have to take Business Information Systems (BIFO 251/2) in their second year of study and this includes practical work on the computer. The content of the course can be found in the subject file and on the School Calendar and it is in line with the competency framework of SAICA. Should SAICA accreditation be successful, one should, however, constantly monitor the literacy of the students recruited for the CA pathway from year one, and if necessary, basic computer skills should be taught at an early stage. In my opinion the computer resources available to SoA students are fairly sufficient and adequate. There is a need to encourage ICT to update student ICT hardware and software. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 2.3.2 Not applicable. 36 CHAPTER 3 THE SCHOOL OF ACCOUNTANCY Introduction The objective of this chapter is to demonstrate that SoA is properly and effectively managed and staffed. Furthermore, that it has effective administrative resources and services for providing information, managing the programme information systems, dealing with a diverse learner population and ensuring the integrity of the processes leading to the qualification obtained through the programme. Academic staff, responsible for the programme, is suitably qualified. They have sufficient relevant experience and teaching competence and their assessment competence as well as their research profile are adequate for the nature and the level of the programme. The School of Accountancy (SoA) strives to be quality driven, recognised for training accountancy professionals and advancing thought leadership relevant to the developmental needs of South Africa. To achieve this mandate, SoA a progressive school, develops and delivers strong quality accountancy professional programmes, conducts research programmes and engages meaningfully with stakeholders to support and to produce competent graduates. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 37 1st DAA External Stakeholder Engagement (December 2nd 2009) SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The School of Accountancy (SoA) is a flagship School, within the Faculty and University, driving the Thuthuka Project to support the entry of historically disadvantaged communities into the Chartered Accountancy Profession. The Thuthuka Project is currently being delivered in partnership with SAICA and the University of Johannesburg (phasing out from January 2010) with funding from the National Skills Fund of the Department of Higher Education and Training (DHET), and a subvention from the Association for the Advancement of Black Accountants in Southern Africa (ABASA), and the National Youth Development Agency (NYDA), for its Bachelor of Accounting Science (BAccSc) programme. With over 1000 Full Time Equivalent (FTE) student enrolments, the SoA accounts for 31% of the Faculty of Management and Law, and 9% of the total University student population. Its role in the University extends to the quality of its offerings in terms of the B.Com (Accounting) and the BAccSc degrees. Accounting courses are offered in non-accounting degree programmes in the Faculty and beyond. Its strategic importance has led to it being upgraded from a department to a School, effective as from 1 January 2010. 38 The SoA has been in transition to the South African Institute of Chartered Accountant (SAICA) accreditation since 2004 and for about six years this dream has remained elusive due to financial, personnel and infrastructural limitations. With a dynamic new leadership in the former accounting department (now the School of Accountancy), there has been a visible, proactive re-awakening. Within the space of two years, the seemingly elusive SAICA accreditation dream now appears to be achievable by the end of 2011. There is a strong visionary leadership towards SAICA accreditation at the UL. The SoA, which formerly depended on external academic support from the University of Johannesburg, is currently moving towards academic independence with the recruitment of qualified professional chartered accountants and research academics (credos to the Thuthuka Project). This race is nearing completion, but more than ever the SoA has a dire need for sustainable support to realise and to sustain this dream for 2011 and beyond. 3.1 Management and Administrative Resources 3.1.1 Purpose and direction The core business of the SoA is the provision of teaching, learning, research and community engagement. VISION: To be a quality driven School of Accountancy recognised for the training of accountancy professionals and advancing thought leadership relevant to the developmental needs of South Africa. MISSION: A progressive School of Accountancy, developing and delivering strong quality accountancy professional programmes, conducting research and engaging meaningfully with stakeholders to support and to produce competent graduates. Strategic goals of SoA The SoA strategic goals have been crafted within seven institutional strategic priorities: Deliver a PQM that is responsive to a changing environment and aligned to the HEQF, HEQC, SAQA and Professional Bodies. • Align all academic programmes to the regulatory environment (espe- Obtain and sustain SAICA Accreditation for BAccSc (BCompt) and to Offer CTA • Ensure compliance with all legal requirements of HEQC, SAQA, DHET, cially the HEQF, HEQC, SAQA and Professional requirements); • Transform teaching interactions and learning experiences (in accordance with the OBE philosophy and principles, aligning it with the SoA teaching and learning strategy which incorporates multiple modes of facilitation and assessment). and HEQF; • Maintain adequate financial, physical and technological resources to support teaching and learning; • Establish a functional School and Departmental structure with sufficient human resource;. • Ensure proper planning and design of programme content, coordination and evaluation, and methods of teaching and learning; • Develop, maintain and continuously apply quality assessment policies and procedures; and • Provide and maintain an enabling environment for student support. Continuously improve academic performance • Increase success rate (number of students enrolled to the number of students that pass); • Increase throughput rate (student cohort tracked from enrolment to graduation – target 25%); • Produce graduates within the minimum period (provide accelerated learning opportunities, and RPL assessment on demand); • Enhance competency of lecturers through continuous professional international conferences. Provision of Continuous Professional Development (CPD) programmes • Develop new SLPs (credit bearing where appropriate) at NQF level 5 Manage the quality of the PQM • Review and audit programmes regularly; • Implement quality plans; and • Ensure accreditation with professional bodies. Develop R&I capacity in specified areas • Increase research and innovation opportunities for staff and students; • Establish enabling research and innovation infrastructures; Increase research and innovation output • Improve the management of post-graduate studies; • Improve supervision capacity; • Increase post-graduate enrolments and outputs and • Increase publication units per instructional /research staff member. and above, responsive to the needs of the market and aligned with the university’s PQM. Table 3.1 Strengthening the position of SoA, through quality and excellence in teaching, learning, research and community engagements. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 development; and • Liaising with other universities and networking at national and 39 Partner with communities for sustainable development • Maintain strategic partnerships with UJ, SAICA, Thuthuka Project, ABASA and the National Skills Fund of DHET; • Create strategic partnerships with the Limpopo Provincial Government, Auditor General, Big four accounting firms and other partners; • Engage identified communities in appropriate research and service delivery projects; • Establish new community engagement projects and increase involvement of staff and students through appropriate mechanisms; and • Establish partnerships and collaborations with other universities both locally and internationally. Establish collaborative R& I networks and partnerships • Establish appropriate networks and relationships to enhance R&I. • Engage government, industry and higher education (triple helix) in partnerships; • Create new and strengthen co-operative partnerships; and • Increase number of collaboration agreements, contract research and consultation opportunities. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Table 3.2 To forge and sustain strategic partnerships 40 Continuously improve SoA organisational effectiveness and efficiency • Functional SoA committees including quality assurance; • Hold functional quarterly school and monthly departmental staff meetings; • Hold functional bi-weekly or weekly School management committee (SMC) meeting for SoA; • Hold operational advisory committee – (n) meetings (at least twice per year); • Hold functional monthly programme and subject meetings; • Put in place functional programme co-ordinators for BComAcc, BAccSc/BCompt, Quality Assurance, research and partnerships; and • Put in place functional subject leaders for financial accounting, financial management, auditing and taxation. Continuously strengthen governance and management of the SoA • Ensure accountability and transparency in the management of school and departmental funds; • Maintain financial stability; • Put in place an ongoing audit of teaching and learning efficiency; • Maintain control of assets. • Ensure transparency of academic and administrative activities; • Ensure a functional management structure; • Maintain effective communication within staff complement and with students; • Accept core values of the University; • Ensure adherence to professional values and ethics; • Ensure accountability to: students, profession, finances and external stakeholders; and • Maintain quality leadership: integrity, transparency, strategy direction, delegation and authority. Ensure financial viability and sustainability of SoA • Generate and increase 3rd stream income, decrease expenditure, and improve financial health; • Align resource allocation with planning and quality priorities; • Apply sound financial management principles; • Maintain functional financial management system; and • Appropriate budgeting and control. Implement an integrated human capital strategy • Attract, enhance and retain expertise through appropriate interventions; • Implement a human resource plan (skills development, employment equity, and succession plans); • Implement the policy on private work; • Utilise post graduate and senior students as tutors; • Encourage and facilitate continuous professional development; • Ensure recognition of professional qualifications and experience for staffing; • Manage performance and development: – Provide and enhance both formal and non formal staff development opportunities. – Improve qualifications, skills and competencies of all staff. – Ensure attainment of performance targets (note: as contracted to meet job requirements, key performance areas, setting of personal development plans and career paths). – Recognise and incentivise exceptional performance. – Improve employee well-being and morale by creating a conducive and enabling working environment. • Conduct staff satisfaction surveys and climate studies;. • Manage change and diversity towards the desired organisational Improve interenvironmental relations • Establish communication channels and enhance their effectiveness culture through change management interventions aligned with the strategic direction of the institution; • Support social cohesion; and • Create channels for student queries and feedback. (inform staff on all relevant matters; an open debate on relevant issues; respect freedom of expression); • Implement the service subject policy; • On-going technical engagements; • Improve internal communication and co-operation; and • Inter-departmental service rendering. Table 3.3 Provide enabling and collegial environment within SoA Bachelor of Accounting Science Programme (BAccSc) – Old BCompt. Rationale - The rationale for this qualification is to produce graduates with competence in both the theoretical and the practical knowledge of accountancy and with competencies in critical and analytical thinking to prepare and to interpret financial records relevant to the competency framework of the South African Institute of Chartered Accountants (SAICA), and the needs of the national and the international labour market. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Improve organisational development 41 Purpose - This qualification aims to equip graduates with proficiency in financial accounting, management accounting and finance, auditing and taxation in a manner that prepares them to be responsible social citizens able to contribute towards managerial, accounting and finance positions in the Republic. Furthermore, this qualification prepares the learners for national and international professional qualifications in accounting as well as for postgraduate research programmes. Labour Market Analysis - The importance of a CA programme cannot be over emphasised as there is a dire shortage of financial skills and a lack of black CAs, not only in the Limpopo province but also in SA. The UL Thuthuka Project is an initiative of the SAICA transformation and growth team (Thuthuka) led by Ms Chantyl Mulder. It was introduced in 2004 in response to the transformation requirements of SAICA. It aims to support the entry of historically disadvantaged communities into the Chartered Accountancy Profession, and not only to achieve SAICA accreditation for the BAccSc (BCompt) programme but also to offer CTA. Since its inception, the project has been delivered in partnership with the University of Johannesburg. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Background to the UJ-UL Collaboration: In 2004 the Department of Accounting and Auditing of the University of Limpopo (UL,) and the South African Institute of Chartered Accountants (SAICA) entered into an agreement regarding the development of an accredited undergraduate degree at UL with the ultimate objective of UL obtaining full accreditation from SAICA to offer an accredited undergraduate degree in its own right. The UL – UJ agreement is attached to this application. 42 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.1.1): This serves to confirm that SoA has clearly defined its vision and mission statements and strategic objectives, which were developed during a strategic planning session of the then DAA on the 2nd and 3rd of September 2009. The strategic direction of SoA was reviewed during the School SAICA Accreditation workshop held 28 – 31 March 2011. It was generally agreed that SoA has implemented a positive change process between the period September 2009 to March 2011 by implementing its strategic objectives and actions towards SAICA accreditation with over 25 weaknesses reduced to 10. This demonstrates a significant change within the period under review. The strategic plan for 2009 to 2014 and 2011 to 2015 is attached. The biggest challenge facing SoA, is the extent to which day to day activities of staff are geared towards implementing the vision and mission. Some staff still lack ownership based on past legacies of the DAA: the lack of discipline and conflict of interest between University work and private work. No specific research has been performed by the University of Limpopo to determine the need for a new provider of the CA programme. The application for SAICA accreditation stems from the following considerations: The extensive research that has been performed by SAICA on ‘The Financial Management, Accounting and Auditing Skills Shortage in South Africa’, indicates a need for at least 5 000 more CA (SA)’s in South Africa. It also highlights the need to provide a SAICA accredited degree programme for the Province of Limpopo that currently does not have a SAICA accredited programme; especially to promote transformation, taken that 52% of black accountancy graduates earn their degree from historically disadvantage universities most of which do not have SAICA accredited programmes. The graduates of our programme are absorbed into the UJ CTA programme and with the involvement of two of the four big audit firms in Polokwane (KPMG and PWC) the need for a CA programme was also identified. The existence of the SoA Advisory committee with active participation from Audit firms, Auditor General, Provincial Government and Municipalities endorsed the need for a CA programme. In my opinion, there is a clear sense of purpose in SoA since 2009 and there is a need to fully implement the private work policy of the University to provide the necessary ownership and buy-in by staff members. Professor C. M. Ambe 3.1.2 The School of Accountancy (SoA) Management Director of School & NBCA Prof CM Ambe Co-ordinator Research & Post Graduate Prof CC Ngwakwe HoD Dept of Accounting Ms A Brandt HoD Dept of Auditing Mr TT Lemma Subject Leader Financial Accounting Subject Leader Financial Management Subject Leader Auditing Subject Leader Taxation Subject Leader Support Subjects Lecturers Lecturers Lecturers Figure 3.1 The School of Accountancy Management. NBCA: Nedbank Chair in Accountancy. Dotted lines indicate reporting relation of subject leaders to Director of School. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 School Administration PAO: Ms F Mathye 43 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Responsibilities of SoA Management 44 Position Title/Name Responsibility Director of School and Nedbank Chair in Accountancy. Prof. CM Ambe (PhD) Overall academic leadership and management of SoA. Co-ordinator Research/ Postgraduate /Partnership. Prof. CC Ngwakwe (PhD) Research, postgraduate and partnership. HoD Dept of Accounting. Ms A Brandt CA (SA) Administrative leadership of Dept. Quality assurance promotion. HoD Dept. of Auditing and Subject Leader Financial Management. Mr TT Lemma (MBA) Administrative leadership of Dept. Academic leadership of financial management Quality assurance promotion. Subject Leader Financial Accounting. Mr MS Tayob CA (SA) Academic leadership of financial accounting . Subject Leader Taxation. Mr IK Obeng-Manu (MCom) Academic leadership of taxation. Subject Leader Auditing. Mr J Mpai CA (SA) and Mr MM Mokwele Academic leadership of Auditing. School Administrator. Ms F Mathye School Administration. NB: Academic leadership implies supervision and ownership of the design, delivery, articulation, evaluation, assessment and improvement of teaching and learning activities. The above SoA structure operates within the structure of the Faculty of Management and Law with the Faculty Board (and its various committees) responsible for all academic matters. The SoA Director reports to the Executive Dean of the Faculty. The organogram and management structure together with responsibilities, lines of accountabilities and reporting are clearly defined and have been in place since September 2009. Much effort has been expended in enhancing the operational effectiveness and the efficiency of the School, but it still suffers from teething problems since the UL Thuthuka Project lacked visionary and effective leadership during 2004 - 2009. Examples of agendas, minutes of meetings and action plans of the SoA School are attached to this application. The years 2010 and 2011 have been devoted to strengthening the efficiency and the effectiveness of the SoA management structure and operational system. There is an annual independent staff evaluation of management conducted by the Centre for Academic Excellence (CAE) of the University. The evaluation makes use of open and close ended questions in the form of a questionnaire or interview guide to collect feedback from staff on the management of the SoA. This forms part of the performance management system of the faculty. The staff evaluation questionnaire and summary reports for 2009 and 2010 are attached to this application. There are dedicated, qualified and fairly experienced academic staff members at senior lecturer level, associate professor level, and professor level, responsible for each subject area at undergraduate level. They are required to provide academic leadership, including supervision and ownership of the design, delivery, evaluation, assessment and improvement of teaching and learning activities. In addition to these subject leaders, each course is managed by a dedicated course co-ordinator. Since September 2009 there has been a vertical and horizontal articulation of course contents within SoA. However, subject meetings need to be formally minuted and the horizontal articulation needs to be improved. Mr J Moloto Executive Director Human Resources Statement on compliance with Labour Relations Act The University of Limpopo, in recognition of the importance of Human Resources as the most vital asset of the organisation, strictly complies with the Labour Relations Act, no 66 of 1995; BCE Act, no 77 of 1997; Employment Equity Act, no 55 of 1996; Skills Development Act, no 97 of 1998; Unemployment Insurance Act, 4 of 2002, and all other labour legislations of the Republic of South Africa. The administrative structure required a Director of School and two Heads of Department. On the other hand, the academic structure required the Director of School with four Subject Leaders. From January 2010, two Acting HoDs were appointed, who also serve as subject leaders for Accounting and Financial Management respectively, with additional two subject leaders for Auditing and Taxation. It was extremely difficult to implement a turn-around strategy towards the SAICA accreditation process, which has been ongoing since 2004, and at the same time to develop a new School while dealing with staff members who were unwilling to sacrifice time for the course. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.1.2): When I assumed the position of Nedbank Chair in Accountancy in July 2009 at the University of Limpopo, with the task of developing and implementing a turn-around strategy towards SAICA accreditation, one of the immediate priorities was to establish a sustainable management structure that did not exist at the time. The need for subject leaders for academic leadership was desired. At this same time there was a process of upgrading the DAA into a full school following the new academic structure to be implemented January 2010. Since the name of the old department was Accounting and Auditing it was proposed by consultants, even before I arrived at UL, to have two departments of Accounting and Auditing respectively. The approved departments did not support the plan to develop academic leadership and resulted in an administrative and an academic structure implemented January 2010. 45 During 2010 a new tutorial system was also introduced to be managed by subject leaders, most of whom did not have any record of academic experience, as teaching and learning materials and test and exams were previously received from the University of Johannesburg (UJ). Further to the above dilemma, was the fact that the University of Limpopo had to reduce its dependence on UJ and strive towards sustainability as prescribed by SAICA. The phasing out of the support from UJ commenced in January 2010 where ownership for the updating of materials, and the setting of test and exams was conducted for the first time in six years by the University of Limpopo for its first, second and third year students. For the final (4th) year students this process was reserved for 2011, depending on the progress made in 2010. It was agreed in September 2010 that UJ would hand over the updated materials, tests and exams for the fourth year students, to the University of Limpopo, in January 2011. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 These change processes had to be managed and implemented by the HoDs and Subject Leaders under the leadership of the Nedbank Chair in Accountancy (Director of School). One of the HoD and subject leaders resigned in May 2010, citing lack of collaborating staff and management colleagues. The second HoD and subject leader also resigned in July 2010, citing his lack of competency. For the rest of 2010, I had to run both the School and the two Departments while trying to convince participating staff that serving as subject leaders is a necessary and important academic function. 46 The process of re-establishing the management structure of the School resumed in October 2010 and a new set of Acting HoDs and subject leaders were appointed. It has been a very difficult experience, implementing so many, yet essential and urgent actions within such a short time. There has been some stability during the last quarter of 2010 and the first half of 2011, and it is anticipated that the gains will be consolidated and gradually develop into a sustainable system. In July 2010 an evaluation of the Nedbank Chair in Accountancy (Director of School) was conducted by the Centre for Academic excellence to coincide with his first year at UL. Staff as well as the Director of the School for Economics and Management Science (SEM) and the Executive Dean Prof. Mireku participated in providing a 360â ° feedback. The HoD and Subject Leader evaluation could not be conducted during 2010 due to the interruption brought about by resignations. A HoD and subject leader evaluation is earmarked for October 2011 and the second evaluation of the Nedbank Chair is scheduled for July 2011. In my opinion significant progress has been made over the last 24 months to implement a management system for the School. Given the many challenges inherent in creating a new system, and taking into consideration the legacies of the past six years of non-action, we need to consolidate on the gains made. The process of academic leadership within each of the core disciplines requires urgent attention. The University advertised vacancies for Professor and Associate Professor in 2008, 2010 and 2011. Very few qualified candidates have been identified. We are embarking on a head hunting process to ensure some success. The administrative structure should be aligned with the academic structure with four departments to avoid the duplication of functions. There is also the intention of appointing a leader for the CA programme to promote vertical and horizontal articulation. The University has commenced with the process of appointing HoDs for a specific term of office rather than on an acting capacity. This will assist in stabilising the management and the academic leadership structure of the School. Professor C. M. Ambe 3.1.3 Communication There exists an open communication channel for learners’ enquiries at the SoA student reception, which is staffed by an administrative officer who provides support to all students in terms of the academic offerings of SoA; applications for the granting of credits; registration; proof of registration and other enquiries. Enquiries are directed to Subject Leaders, HoDs and the Director for attention when necessary. A record is maintained of all students who make use of the SoA student enquiry centre. A follow-up service is provided. Apart from the administrative officer serving students’ general enquiries, there is a dedicated Thuthuka Project co-ordinator (administrative officer) responsible for bursaries, books, and students’ financial aid. Tutorial queries, and time tables, test and exam issues are also directed to the Thuthuka Project coordinator. All subjects have a student class representative and there is a class representative per study level. The school also maintains a school student council. Students make use of these structures for complaints that cannot be made directly to lecturers, subject leaders, HoDs or the Director. The school management conducts quarterly town hall student meetings to provide school direction and to address student issues. Since July 2009 the management of SoA has had an open door policy for students’ queries and complaints. Most students’ issues generally are dealt with timeously. Much effort has been devoted to facilitating communication with students regarding enquiries, complaints and learner queries, and thus a structured system currently exists. The following grievance procedures and routes are available for student grievances: 1. First try and solve the problem informally between you and your fellow student or lecturer. 2. If this fails, report the issue to your class representative who must take it up on your behalf with the fellow student or the lecturer. 3. If this procedure also fails, put your problem in writing and give it to the School/Faculty representative who must take it to the subject co-ordinator to try and solve the problem 4. If this process fails, the School/Faculty representative must take your complaint to the Head of the Department who must call a meeting with all the relevant parties to try and solve the deadlock. 5. If this process didn’t solve the problem, the Head of the Department will refer the problem to Management and the SRC. Students who need to find out more about the policies, procedures and rules within the School of Accountancy, are referred to the General Calendar and the School Calendar provided at registration. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Where a student feels that he/she has been disadvantaged due to certain situations in class by either, fellow students or the lecturer, the following grievance procedures must be followed: 47 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.1.3): This serves to confirm that a formal communication process for studentsâ€™ grievances, enquiries, complaints and learner queries is in place to facilitate communication with students. The school grievance process is documented in section C3 of all learner guides for each subject. In addition to the above, upon assumption of my role in the University, I have initiated a direct town hall meeting on a quarterly basis during which direct concerns of students are solicited and actions are taken to address them. Furthermore, each Subject Leader, HoD and myself, have student consultation time during which student queries are dealt with. The Administrative staff of the School is always available to deal with time table, registration, deregistration, granting of credits and other student administrative queries. To cater for students who are not willing to come forward with complaints or enquiries, the school maintains a suggestion and query box in its foyer for communication. Response to general studentsâ€™ issues is made during the town hall meeting and in the School student newsletter. In my opinion significant progress has been made, over the last 24 months, in implementing student communication systems; however, the gains made need to be improved on. The SoA has established a progressive relationship and communication between staff and students, which is unprecedented at the University of Limpopo. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 3.1.4 Administrative support Administrative positions of SoA 48 No. Position Number 1 Director of School 1 2 Principal Administrative Officer (PAO) 1 3 Administrative Officer 2 4 Senior Secretary 1 5 Secretary 2 6 Research Assistant 1 Total Administrative requirement 8 Of the eight administrative/support positions, the SoA has currently appointed seven administrative staff; namely, one Director of School; one Principal Admin Officer; one administrative officer; one senior secretary; two secretaries and one research assistant. One post of admin officer is currently vacant, to be filled by August 2011. The administrative staff forms a dynamic team with a wealth of knowledge and experience gained both in commercial and in academic pursuit. Professor CM Ambe Academic qualification Director of School & Nedbank Chair in Accountancy MCom (Wits), DTech (TUT) Professional Qualification/affiliation SAIPA Basis of appointment Academic experience Full Time Permanent Sustainability Accounting and Management 15 years (4 years at Wits University) Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2001 Telephone 015Â 268 2630 E-mail email@example.com Position Research Interest Education: Cosmas M. Ambe holds a Doctor of Technology degree in Cost and Management Accounting with specialisation in Environmental Management Accounting from TUT; an MCom degree in Accounting with specialisation in Strategic Management Accounting from Wits University; a BSc Honours degree in Accounting from the University of Buea-Cameroon; General Certificate of Education GCE A and O levels of Cameroon and the London Chamber of Commerce and Industry Certificate of the UK. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Work experience: He is currently the Nedbank Chair in Accountancy at the University of Limpopo and has served as Associate Professor - Financial Management at the North West University Graduate School of Business Leadership where he also serves as chairperson of the Faculty Research Committee chairing MBA and PhD colloquiums and defence. Cosmas has served for more than seven years as Lecturer and Senior Lecturer and co-ordinator of research and postgraduate studies at the department of Managerial Accounting and Finance at Tshwane University of Technology (TUT). He served on various TUT committees and structures including the Central Research and Innovation Committee (CRIC); Ethics Committee of TUT; Faculty Board; Faculty Executive Committee; Faculty Research and Innovation Committee (FRIC as chairperson) and Departmental Research and Innovation Committee (DRIC). Cosmas provided postgraduate research supervision for the MTech in Cost and Management Accounting and in the MBA programmes. He co-ordinated and lectured finance modules for the TUT Business School MBA programme. Prior to joining TUT (TNG) in July 2002, Cosmas served as Lecturer in Wits School of Accountancy for four years and Accounts Manager of Pempcam Enterprises for two years. He has developed materials, conducted training and provided technical and advisory services at national and international level for clients such as: German Development Corporation, the National Treasury, the Local Government SETA, CIMA, ATCOR, and Anglo Plats, amongst others. He is a member of various academic and professional associations such as the American, European, Asian and Southern African Accounting Associations and is director and board member of AHAC Pty Ltd; the Environmental Management Accounting Network Africa (EMAN-Africa) and member of the finance committee of the Guatrain Management Agency (GMA). 49 Research experience and skills: Cosmas has to his credit over 25 publications as peer reviewed book chapters, conference proceedings and journal articles. He has been invited as guest speaker at various seminars and conferences across the continent of Africa and serves as visiting professor to the University of Buea. Cosmas was the founder and leader of the research focus area on Environmental and Governmental Accountability for Africa, a research niche area on Environmental and Sustainability Management Accounting at TUT. The Africa Centre for Sustainability Accounting and Management at the University of Limpopo has organised various research workshops, seminars and conference including the 1st EMANGlobal Conference South Africa 2007 and 2nd EMAN-Africa Conference 2011. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Community Engagements: Finally his involvement in social responsibility includes serving as chairperson of the Parish Council of the Pretoria North Catholic Church; promoting environmental and social sustainability, participating on the teachers enrichment programme of SAICA and providing accounting career guidance to schools within Gauteng, Limpopo and Mpumalanga Provinces. (see full CV for details on publications) 50 SOAA Strategic Planning Workshop. (2-3 September 2009) Ms FK Mathye Position Principal Admin Officer Academic qualification NDip (Internal Auditing) Basis of appointment Full Time Permanent Industry/professional experience 5 years Office New R Block Room 2006/8 Telephone 015 268 2626 Ms F K Mathye is the principal administrative officer in the School of Accountancy, a position she has held since 1 April 2011. Before that date, she was the co-ordinator of the Thuthuka Project at the University of Limpopo for two-and-a-half years. She joined the university as a secretary at the beginning of 2006. Mathye passed her Grade 12 examinations in 2000 at the Hudson Ntsanâ€™wisi High School near Tzaneen in the eastern parts of Limpopo province, and holds a diploma in Internal Auditing, awarded in 2005 from the Tshwane University of Technology in Pretoria. Mrs ME Lemao Position Senior Secretary to the Director Academic qualification NDipl Mgt Asst. (PTC) Basis of appointment Full Time Permanent Industry/professional experience 10 years Office New R Block Room 2004/5 Telephone 015 268 2630 Vacant Position Admin Officer (Thuthuka Project Co-ordinator) SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mrs M E Lemao is the senior secretary to the director of the School of Accountancy. Lemao matriculated at the Marobathota High School in Mankweng, not far from the Turfloop campus. Her work experience began as an administration clerk at the Sovenga Nursing College, but by April 2003 she had moved to the University of Limpopo, where she moved in a variety of administrative and secretarial positions. She holds a number of diplomas and certificates, and is currently registered for a BTech degree in Management at the Durban University of Technology. 51 Mrs RA Mphela Position Admin Officer Academic qualification NDipl. Mgt. Asst. (TTC) Basis of appointment Full Time Permanent Industry/professional experience 10 years Office New R Block Room 2007 Telephone 015 268 2604 Mrs R A Mphela has spent most of her working life at the University of Limpopo, working in various positions within the Faculty of Science and Agriculture before becoming an administration officer in the School of Accountancy. After matriculating from Hwiti High School in Mankweng at the end of 1994, Mphela found her way to the Tzaneen Technical College where she obtained a National Management Assistant Diploma in 2001. She is currently (in 2011) completing the final year of her B. Admin degree at the University of Limpopo. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mrs N E Sathekge 52 Position Secretary Academic qualification NDipl. Commercial Practice Basis of appointment Full Time Permanent Industry/professional experience 4 years Office New R Block Room 2052 Telephone 015 268 2918 Mrs N E Sathekge is a secretary in the School of Accountancy. She obtained a National Diploma in Commercial Practice from Technikon Northern Gauteng in 1997. After working for some time in the private sector, she joined the University of Limpopo in 2008, working in the Department of Development Studies and Public Administration for three months before moving to her present position. Sathekge matriculated in 1992 from the Nkoshilo High School in Mankweng, and over the years has garnered an array of computer literacy and software courses. Ms N Mahlangu Position Secretary – Dept. Of Accounting Academic qualification NDipl. Logistics Management Basis of appointment Full Time Permanent Industry/professional experience 4 years Office New R Block Room 2026 Telephone 015 268 2918 Ms N Mahlangu, who comes from KwaZulu-Natal, works as a secretary in the Accounting Department in the School of Accountancy. She matriculated from the Amanzimtoti High School in 1997. Since then, she has obtained several diplomas, namely a Diploma in secretarial and computing skills from Working World Business College in 2003, and an Advanced Diploma in Logistics Management from the Durban University of Technology in 2011. She is currently studying Marketing Management through UNISA. Mahlangu has wide experience in the private sector, only joining the university in May 2009. Ms S M Marokane Position Research Assistant Academic qualification BCom; BCom (Hons) Basis of appointment Contract Industry/professional experience 1 year Office New R Block Room 3001 Telephone 015 268 2918 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Ms S M Marokane is currently a research assistant at the postgraduate unit in the School of Accountancy. She obtained her senior school certificate from the Moshubaba High School at Moletji near Polokwane in 2002. After a short period in the private sector, she came to the University of Limpopo, obtaining her B.Com degree in 2008 and her Honours in Accounting two years later. Marokane is currently a Masters research student at the School of Accountancy. Her research topic is ‘the impact of climate change on corporate sustainability’. 53 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.1.4): As at July 2009 when I assumed my position, there were two administrative staff at the DAA; one temporary secretary and one permanent administrative staff. The temporary secretary position has since been converted to a permanent position. Furthermore, the following positions have also been created; one Principal Administrative Officer (PAO), one additional departmental secretary, one additional administrative officer and one temporary research assistant. In total the School currently has filled seven administrative positions; one more post has been advertised internally to be filled before the end of the first semester 2011. Furthermore, before I resumed duty in July 2009, the long serving HoD Prof. NJ van Schalkwyk (CA. SA), took early retirement in March 2008. It was during his tenure that the UL Thuthuka Project started in 2004. During the period September 2007 to June 2009, the former Department of Accounting and Auditing experienced a huge leadership vacuum with four Acting HoDs: Mrs M Gololo (CA. SA); Mr Frank Morathi (CA. SA); Dr JP Tsheola (Development Studies) and Prof. Van Niekerk (Business Management). SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 In my opinion, significant progress has been made over the last 24 months to increase the number of administrative staff and to stabilise the leadership of the Department and of the School. The current administrative staff complement is sufficient and adequate. The University Management must be applauded for providing the necessary administrative resources. The current department of Auditing appears to be too big, with three disciplines and the support subjects. An additional support secretary may be required while waiting for the revised academic structure in which the need for four departments has been motivated. Professor C. M. Ambe 54 3.1.5 Management Information Systems The SoA makes use of the UL ITS system that maintains learnersâ€™ biographical, contact, and academic information. Dedicated staff members are provided authorised access to this system, depending on their needs. The ITS system provides full information on course registration, status of study, and generates relevant student and academic reports. Apart from the University ITS system, the SoA maintains records for all Thuthuka Project students on an Excel spread sheet. This information is utilised to prepare reports to funding agencies and to identify at-risk students for the necessary support. Professor P Mulder Director Institutional Planning Statement on electronic database for student biological and academic information. Management Information at the University of Limpopo distributes data annually to all faculties. It includes biographical information of students and enrolment and performance data. As a rule, it does not drill to the level of individual students, but it can provide the following, as stipulated as a minimum requirement in the SAICA guidelines: • Full name • ID/Passport number • Gender • Equity status • Nationality / Residency status • Home language • Contact details • Formative assessment results • Summative assessment results This information can also be accessed directly from the Integrated Tertiary Software system by the Administrative Officers in the Schools. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The Institutional Planning Office cannot provide the following information about individual students, as described in the accreditation guidelines: • Socio-Economic Status • Disabilities • Geographical Area • Special Learning Needs • Academic status: – Academically active – Academically non-active & reasons for inactivity The information should be available, though, and can be accessed directly from structures responsible for such. 55 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.1.5): This statement serves to confirm that the University of Limpopo, just like many universities in South Africa, operates an Integrated Tertiary System (ITS) for registration, student records and data base. Relevant administrative personnel are authorised to input and to access student data on the system. At the level of the School, the system is managed by the School Principal Administrative Officer (PAO) and at Faculty level by the assistant Faculty Registrar. Administrative system support is provided by ICT and the Institutional planning division. Apart from the central ITS system, the School of Accountancy maintains it own records, in excel spreadsheets, for the purpose of reporting to the SAICA Thuthuka Project and subsequently the national skills fund of the DHET. A learner attendance system has also recently been implemented; February 2011, to provide data for the duly performed (DP) Certificate. It also provides information on non-active learners for the necessary action to be taken. In my opinion the central ITS system exists, but it is not capable of providing adequate academic and performance reports as desired. Professor C. M. Ambe 3.1.6 Integrity of certification The University of Limpopo has an approved policy on certification that ensures the integrity of certificates issued by the University. The certification policy includes the following provisions: SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Policy Statement: 56 • Certificates are printed and issued only upon completion of a qualification. • No certificate is issued before a qualification is conferred or awarded. • Certificates are printed only for students whose names appear in the graduation programme. • Certificates are not issued to a third party. • Certificates are issued to graduates whose accounts are fully settled. • Duplicate certificates are not issued. • Certificates are obtained from only one approved supplier. • Statement of conferment is issued in lieu of a lost or a damaged certificate. • The University reserves the right to withdraw certificates issued erroneously. The following Procedures are implemented: • The Registrar is responsible for the ordering of certificates. • Issuing of certificates is done during graduation ceremonies. • Certificates received from printers are recorded in a register. • Certificates are printed, based on the information captured on the database (the process is fully automated). • Certificate numbers are recorded in a register that corresponds with the graduation programme. • Certificates are sent to the signatories, only by the Registrar. • For graduating in absentia, certificates are collected from the Registrar office upon payment of a prescribed fee and on producing positive proof of identification, or posted by registered mail upon request. • Graduates collect their certificates on producing proof of financial clearance from the Finance Section and on completion of the prescribed form. The following Security Measures are in place: • Certificates are procured from only one approved supplier. • Ordering is done only by the Registrar. • Delivery of certificates from the printers is done under strictly controlled measures (collected only by the Registrar). • All certificates received are recorded in a register. • All spoilt/damaged and uncollected certificates are kept in a safe and recorded in a register. • Certificates are kept in a locked safe which is only accessible by a designated officer. • The information printed on the certificate is received from the ITS database, and as such there is a log file record thereof. • Printing of certificates is done by the Registrar (The registrar is the only person who has access to the ITS menu and options for the printing of certificates). • The size and the quality of the paper used for the certificates are unique. • Security features embedded in the certificate are two watermarks. 3.1.7 Not applicable 3.2 Staff (Human Resources) Two sets of HR policies and procedures required harmonisation, following the merger in January 2005 between the former University of the North, Turfloop campus, and the Medical University of South Africa (Medunsa) to form the new University of Limpopo. The Joint Bargaining Forum (JBF) was created to spearhead the process of creating consolidated University of Limpopo Human Resources Policies during the period 2007 to date. Based on the above the following policies, amongst others, were concluded and implemented, January 2011: • Retirement Policy • Leave Policy • Dependants Study Benefits Policy • Working Hours Policy • Subsistence Allowance Policy • Education, Training and Development Policy • Employee Study Assistance Policy • Disciplinary Policy SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Statement on policy and integrity of certification The Office of the Registrar wishes to confirm the following with respect to the Certification process: 1. That an approved Certification Policy is in place. 2. That stringent audit processes and procedures are in place with respect to the identification of potential graduates. 3. That the printing of certificates is done at a secure and reputable company outside the University. 4. Certificates are ordered only by the Office of the Registrar. A register is maintained for certificates received, spoilt, damaged and issued. The certificates and the certificate register are kept in a safe and for security purposes the key is held only by one person. 5. No duplicate certificates are issued whatsoever. However, if a certificate is lost, then only a certified statement is issued. Mr R Naidoo (Registrar) 57 Apart from the above University wide practices, the School of Accountancy leadership has customised and applied various interventions, including the consolidated duties and responsibilities of academic staff and a staff clock-in system, to address challenges experienced within the UL Thuthuka Project during the period 2004 - 2009. Statement of assurance on the existence and implementation of HR Policies This serves as confirmation that the University of Limpopo is striving to attain National and International recognition. The University has standard Human Resources policies which were widely consulted upon with it’s entire workforce and were agreed upon by all, and were approved by the University Council for implementation. These policies have been circulated to staff members, are fully implemented and are complied with by all staff members. Mr J Moloto (Executive Director HR) SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy and Director of School: The implementation of the various University HR processes remains an enormous challenge because of the lack of enforcement of these policies and procedures during the past decade at UL, and with its uniform application across the University. Because of the need to obtain and to sustain SAICA accreditation, extraordinary and unpopular measures and house cleaning exercises are being implemented to ensure success. These changes are faced with some temporary resistance; however, staff members have been requested to shape up or ship out. Professor C. M. Ambe 58 3.2.1 Staff Recruitment and Retention The rural universities all share a number of challenges chiefly among which is the attraction and the retention of appropriate academic staff and the availability of academic leadership and programme co-ordination. These challenges are currently experienced in different degrees by various universities. The geographical position of the University of Limpopo is likely to exacerbate the challenges and result in these challenges being recurrent. Most urban universities also experience challenges in attracting and retaining suitably qualified and experienced academic staff, despite their favourable location. Therefore, there is a concerted effort on the part of UL to recruit and to retain quality academic staff. UL has achieved this through two interventions: a) A special appointment and promotion criteria, and b) The subvention of Accountancy staff salary packages as set out below. The current policy and procedures of the University of Limpopo for academic appointments and promotions stipulates the minimum academic requirements for staff as follows: • Junior Lecturer – Honours-Degree • Lecturer – Masters Degree • Senior Lecturer – Doctoral Degree plus Research Record • Associate Professor – Doctoral Degree plus Extensive Research Track Record • Professor – Doctoral Degree plus Extensive Research Track Record While the above minimum requirements are in line with national and international best practices, it does not take into consideration the specific characteristics of some professions like Accountancy. Based on the above criteria, the motivation for the appointment of three Chartered Accountants as senior lecturers was rejected in 2009; however, they were recommended for appointment as lecturers for which they will also not qualify based on the above mentioned requirements. A motivation was made to University Management for an alternative Appointments and Promotions Criteria for Accountancy based on the following arguments: It is a norm, nationally and internationally, to develop Faculty, School and Department specific appointments and promotions criteria for the Accountancy discipline for the following reasons: • Accountancy is recognised (by the Department of Labour) as a scarce skill; • Accountancy is a professional programme where career paths are focused towards sustained professional development and professional qualification, rather than towards post graduate studies as in other disciplines; • The market demand for Chartered Accountants is very high and Universities do not have the competitive advantage to attract, recruit and retain CA;. • Accountants do not necessarily need Master’s and Doctoral qualifications to progress within corporate setups; • The staff turnover for Chartered Accountants serving as lecturers is very high since they are sought after constantly by both private and public sectors; and • A study, by the South African Institute of Chartered Accountants, indicates the shortage of CAs and other Professional Accountants in the country is expected to continue for the next two decades. Based on the above motivation the University Management and the Senate approved the following special dispensation for the appointment and the promotion of accountancy academic staff members: • Junior Lecturer – Honours-Degree • Lecturer – Honours-Degree and CTA • Senior Lecturer – CA (SA) or Masters Degree plus Research Record • Associate Professor – CA (SA) and Master’s Degree plus Research Record or Doctoral Degree plus Research Record • Professor – Doctor Degree plus Extensive Research Track Record The implication of the above concession, by the University Management, is that quality and experienced staff can now be appointed with the package of senior lecturer without the huge burden of research background as required by the normal University appointment and promotion criteria. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Based on the above factors Universities nationally and internationally make provision for alternative appointment and promotion criteria within the Accountancy discipline. 59 Furthermore, the appointment and promotion criteria as discussed above, encourages the recruitment and the retention of qualified academic staff (especially black CAs). The Association for the Advancement of Black Accountants in Southern Africa (ABASA) solicited academic staff subvention funding (Nkhulu Subvention Fund) from private sector and the Umsobomvu Youth Fund (UYF), now referred to as the National Youth Development Agency (NYDA). In 2006, the Nkhulu Subvention Fund of ABASA was used to support the recruitment of three black CAs for a period of three years. The subvention of the salaries of black CAs resulted in racial compensation inequity between academic staff, which resulted in a mass exodus (between 2006 and 2007) of non-black academic staff causing a huge leadership vacuum. Since 2009, the University has provided salary subvention to all academic staff in the School of Accountancy making the UL Accountancy staff packages one of the best in the country. The UL, through the CAE, conducts bi-annual induction programmes for new academic staff. During this induction, the staff is exposed to the UL policies and procedures and introduced to the various support structures such as the library, ICT examinations, finance, registry, the various faculties, institutional planning, quality assurance, etc. Attached to this application is a call to new academic staff to attend the induction programme for new staff as well as the agenda. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Apart from the general University induction programme, the management of SoA provides induction on the strategic direction of the school, the duties and responsibilities, the school policies and procedures including learner guide outlines, assessment management, course development processes, and forums for continuous professional development, including promotion criteria. The SoA conducts annual skills assessments and engages the University to respond to its skills and staffing requirement. 60 Statement from HR Executive Director on the existence and compliance with HR Policies; This serves as confirmation that the University of Limpopo is striving to attain National and International recognition. The University has standard Human Resources policies which were widely consulted upon with itâ€™s entire workforce and were agreed upon by all, and were approved by the University Council for implementation. These policies are circulated to staff members, are fully implemented and are complied with by all staff members. Mr J Moloto (Executive Director Human Resources) Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.1): This statement serves to confirm that the University of Limpopo conducts staff induction programmes for newly appointed academic staff members. Upon assumption of duty each new staff member reports to the HR division of the Faculty where appropriate forms are completed and subsequently the staff member is taken to the School. Upon arrival at the School, the SoA provides each of its staff with an induction pack. This school induction pack will contain the relevant School and University policies and procedures and strategic documents. The Director of School conducts the induction to the school and introduces new staff member to other colleagues and to their respective job responsibilities. Apart from the induction at the School level, the University of Limpopo normally organises induction programmes twice a year for newly appointed academic staff members. In my opinion, the University of Limpopo and School staff induction programme only started in 2010 but most staff members that were employed earlier have not had the opportunity of attending a proper induction programme . Furthermore, more than 95% of staff lectures in the core accountancy subjects within the BAccSc programme are permanent staff. The School intends to make this 100% within the year 2011. Parttime and contract lecturers from within the University are required to provide support courses. The School complies with the equity policy of the University of Limpopo. Professor C. M. Ambe 3.2.2 Sufficient Number of Suitably Qualified Staff The table below provides a summary of permanent academic staff in the BAccSc programme for the period 2009, 2010 and 2011. 2009 2010 2011 2011 desired Junior Lecturer - - - 2 Lecturer 2 1 1 2 Senior Lecturer 6 14 13 17 Associate Professor - 1 1 2 Professor 1 1 1 1 9 (6 CAs) 17 (10 CAs) 16 (9 CAs) 24 (13 CAs) Total The tables below present the staff student ratio for all subjects based on the 2011 allocation. FIRST YEAR SECOND YEAR SUBJECT Staff/Students Ratio SUBJECT Staff/Students Ratio BENG171/172 (Business English) 1:163 ACCA 251 /252 (Accounting) 1:82 BMAN171/172 (Business Management) 1:167 ATES251 (Analytical Techniques) 1:68 BCAL171/172/ (Business Calculation) 1:174 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 One staff (CA) resigned in January and the second resigned in April 2011. The School has advertised these posts and it is in the process of selection. We hope to make four additional CA appointments, one each, to be allocated to the four core disciplines. The interview process for the newly recruited staff will be completed and offers will be made before the end of June 2011. They will be required to assume duty during the second semester 2011, or soon thereafter. Two really good candidates with SAICA accreditation experience are being head hunted. 61 BEG251/252 (Business English) 1:80 ECON171 /172(Economics) 1:170 COML251/252 (Commercial Law) 1:80 AACC171/1722( Financial Accounting) 1:166 BIFO251/252 (Business Information Systems) 1:72 MACN252 (Management Accounting) 1:65 The above ratio is for formal 4x 45 minutes weekly lectures which are complemented by tutorials with each course separated into manageable tutorial groups of 25 to 30 students per tutor for weekly 2 x 45 minutes tutorials. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 THIRD YEAR 62 FOURTH YEAR SUBJECT Staff/Students Ratio SUBJECT Staff/Students Ratio ACCA350 (Accounting) 1:92 ACCA 450 (Accounting) 1: 75 AUDI351 /352 (Auditing) 1:53 AUDI450 (Auditing) 1:85 MACN350 (Financial Management) 1:77 MACN450 (Financial Management) 1:118 TAXA352 (Taxation) 1:54 TAXA450 (Taxation) 1:100 COML351 (Commercial Law) 1:50 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.2): This serves to confirm that there were initially six (5 CAs) staff members serving the BAccSc (BCompt) programme, teaching on average two courses at the third and fourth year level. Three additional staff was appointed during 2009, with one resignation within the newly appointed staff after three months. The net staff effect at the end of 2009 was 8 (6 CAs) permanent staff on the CA programme. During 2010 eight new appointments were made ,the school experienced one resignation, bringing the net total staff compliment to 16 (9 CAs) permanent academic staff in the CA programme. Each lecturer has a teaching load of a maximum of 6 hours (average) per week. There are only 31 academic weeks per annum, providing ample time for research, administration and learning. Furthermore, the classes are generally very small and do not create a large administrative and consultation liability for staff members. On the other hand, it also allows for very personal attention to be given to address the needs of individual students. The university did not have academic trainees in 2009 and 2010. We managed to secure one seconded from the University of Johannesburg for 2011. In my opinion we have suitably qualified staff on board. The lecturers without SAICA accredited experience visited accredited universities such as; the University of Fort Hare and Johannesburg and met with their peers in these universities. We intend to appoint an internal or external subject expert, in each subject area, to provide the necessary leadership. Quite a lot was learnt during this process and I think we have only now taken ownership of offering a fairly strong undergraduate degree. Professor C. M. Ambe 3.2.3. Qualification and Experience of Academic Staff on the BAccSc Programme FINANCIAL MANAGEMENT/MANAGEMENT ACCOUNTING The Financial Management academic staff forms a dynamic team with a wealth of knowledge and experience gained both in practice and in academic pursuit. Subject Leader Management Accounting & Finance & Lecturer MACN 450 Mr TT Lemma Co-ordinator & Lecturer MACN 350 Mr M Fakoya Co-Facilitator MACN 450 Prof CC Ngwakwe Tutor MACN 450 Prof CM Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Co-ordinator & Lecturer MACN 252 Mr M Chokuda 63 Mr TT Lemma Academic qualification Senior Lecturer & HoD and academic subject leader MBA (Acc), PhD (Acc) Professional Qualification/affiliation AFA Basis of appointment Full Time Contract Research Interest Capital Markets, Finance Academic experience 10 years Industry/professional experience 3 years Facilitator / assessor training Yes Office New R Block Room 2054 MACN 450 (Course Co-ordinator & Facilitator) Position Course Mr T T Lemma is currently a senior lecturer in the School of Accounting. He is also acting Head of the Department of Auditing, which encompasses auditing, financial management, taxation, and common courses. Lemma holds an MBA (cum laude) and BA (Hon)(cum laude). Presently, he is completing his PhD studies in corporate finance at the University of the Witwatersrand. He began his academic career as a graduate assistant at the University of Addis Ababa in 1999. His research interests range from capital structure and debt maturity dynamics; dividend policy dynamics; financial institutions and markets; corporate governance and performance; and integration (globalisation) of emerging markets. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Professor CM Ambe 64 Position Nedbank Chair in Accountancy Academic qualification MCom (Wits), DTech (TUT) Professional Qualification/affiliation SAIPA Basis of appointment Academic experience Full Time Permanent Social and Environmental Accounting 15 years (4 years at Wits) Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2001 Telephone 015 268 2630 Course MACN 450 (Tutor) Research Interest Professor C M Ambe holds the Nedbank Chair in Accountancy and heads the Turfloop-based School of Accountancy. (His profile is available in the preceding section) Professor CC Ngwakwe Position Associate Professor Academic qualification MBA (Acc), PhD (Acc) Professional Qualification/affiliation FAIA. Basis of appointment Full Time Permanent Research Interest Social and Environmental Accounting Academic experience 15 years (2 years at UCT) Industry/professional experience 3 years Facilitator / assessor training Yes Office New R Block Room 3001 Course MACN 450 (Co-Facilitator) Professor C C Ngwakwe is an associate professor in accounting and the co-ordinator for research and postgraduate studies in the School of Accountancy. Nigerian-born, Ngwakwa has had 15 years of academic experience, 11 of them at the Abia State University in his home country, two years at the University of Cape Town, and the balance at the University of Limpopo. His PhD in accounting, awarded in 2005, as well as his MBA, awarded in 1997, as well as several other postgraduate degrees, were received from Nigerian institutions of higher education. Ngwakwa has published on accounting issues in accredited international journals. His research interests are in the fields of social and environmental accounting. Mr M Fakoya Lecturer Academic qualification MSc Accounting (UniLag) Professional Qualification/affiliation ICAN ��€“ Nigeria Basis of appointment Full Time Permanent Research Interest Social and Environmental Accounting Academic experience 5 years Industry/professional experience 2 years Facilitator / assessor training Yes Office New R Block Room 2047 Course MACN 350 Mr M Fakoya is a lecturer in the School of Accountancy on the Turfloop campus. He has five years of academic experience at Olabisi Onabanjo University in Nigeria, the University of South Africa in Pretoria, and the University of Limpopo, which he joined in October 2009. His qualifications include an MSc in Accounting from Lagos University, and he is currently working towards his doctorate through Unisa. Fakoya has experience as an accountant in the business world. He supervises Honours research projects; and his own research interests include banking and finance, as well as social and environmental accounting, particularly in waste minimisation and material flow cost accounting. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Position 65 Mr M Chukoda Position Lecturer Academic qualification BCom; MSc (Finance and Investment) Professional Qualification/affiliation FAIA. Basis of appointment Full Time Contract Research Interest Social and Environmental Accounting; Banking and Finance Academic experience 3 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2050 MACN 252 BCAL 171/2 and ATES 251 Course Mr M Chukoda is a lecturer in the School of Accountancy. His special subjects include analytical accounting techniques, economics and financial management, in which, apart from lecturing, he prepares tutorial questions and solutions. Chukoda completed a Bachelor of Commerce (Honours) degree at the National University of Science and Technology in Zimbabwe in 2003. This was followed by Masters in Finance and Investment three years later. In 2010 he began work towards a doctorate in accounting through the University of Limpopo. Chukodaâ€™s special research interests are loan policies and loan book performance of commercial banks. He worked for several years in the Zimbabwe banking sector. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mr. Masha Muluadzi (Resigned in January 2011) 66 Education Matric: Khwevha Commercial (1997) BCom (Accounting) University of the Witwatersrand (2001) BCom ( Hons) Posta-graduate Diploma in Accountancy (2002) BOARD Part 1: South African Institute of Chartered Accountants (2004) BOARD Part 11: UCT Board Course Professional Membership: CA (SA) Work Experience Management Accountant :Barloworld Limited Accountant: Nampak group (2001-2002) Trainee Accountant: ABSA Group (2003) Since 2006: Senior Lecturer University of Limpopo FINANCIAL ACCOUNTING The Financial Accounting academic staff forms a dynamic team with a wealth of knowledge and experience gained both in practice and in academic pursuit. The figure below presents the academic structure. The administrative structure is led by Ms Brandt. Subject Leader Financial Accounting Co-ordinator & Lecturer ACCA 450 Mr SM Tayob Co-ordinator & Lecturer ACCA 171/2 Mr G Muluadzi Co-ordinator & Lecturer ACCA 251/2 Ms A Brandt Co-ordinator & Lecturer ACCA 350 Ms F Malaza Co-Lecturer ACCA 450 Mrs I de Beer Co-Lecturer Mr N Shuro Ms A D Brandt Senior Lecturer & HoD Academic qualification B.Compt Hons, CTA (Unisa) Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Integrated Reporting & IFRS Academic experience 10 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2024 Course ACCA 251/2 Ms A D Brandt is currently a senior lecturer at the School of Accountancy, University of Limpopo. She has also been the acting Head of the Department of Accounting (HOD) since 1 December 2010. This includes the courses lectured for BAccSc (old B.Compt) and the B.Com streams. Brandt holds a B-Compt Hons. and is a registered Chartered Accountant (SA). Her academic career started as a senior lecturer at the Tshwane University of Technology in 2003. She lectured several subjects such as accounting 1, 2 and 3, as well as auditing and tax. At the University of Limpopo, she mainly lectures accounting for the BCompt stream. Brandt has extensive hands-on experience with several major private sector accounting firms. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Position 67 Mr MS Tayob Academic qualification Senior Lecturer and academic subject leader Financial Accounting B.Compt Hons, CTA (Unisa) Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Integrated Reporting & IFRS Academic experience 2 years Industry/professional experience 7 years Facilitator / assessor training Yes Office New R Block Room 2021 Course ACCA 450 Position Mr M S Tayob is a Chartered Accountant (SA), a senior lecturer and academic subject leader in the field of Financial Accounting at the School of Accounting. His academic qualifications consist of a B.Compt (Honours) degree and a Certificate in the Theory of Accounting, both from Unisa. As well as being a registered Chartered Accountant, Tayob is also registered with the Independent Regulatory Board for Auditors. Although new to academia, which he joined in 2009, he has seven years experience as a professional in the private sector. His research interest is indicated as integrated reporting and International Financial Reporting Standards (IFRS). SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Ms F Malaza 68 Position Senior Lecturer Academic qualification B.Compt Hons, CTA (Unisa) Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Integrated Reporting & IFRS Academic experience 2 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2025 ACCA 350 (Course Co-ordinator and Facilitator) Course Ms F Malaza is a senior lecturer in the School of Accountancy. She holds a B.Compt (Honours) degree from UNISA, and a Certificate of Theory in Accounting, both qualifications were achieved in 2002. She qualified as a chartered accountant in February 2007. After completing her articles, she worked for a large investment bank and a business development consultancy before joining the University of Limpopo in November 2009. Malazaâ€™s research interests include integrated reporting and International Financial Reporting Standards. Beyond the campus, she is currently the chairperson of the audit committee of the Greater Tubatse Local Municipality. Mr N Shuro Position Senior Lecturer Academic qualification B.Compt Hons, CTA (Unisa) Professional Qualification/affiliation CA(Zim) CA(SA) Basis of appointment Academic experience Full Time Permanent Social and Environmental Accounting 3 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2020 Course ACCA 350 (Co-Facilitator/Assessor) Research Interest Mr N Shuro, who trained as a chartered accountant in Zimbabwe, is a senior lecturer in the School of Accountancy, a position he has held for the past three years. He is now registered as a CA in South Africa and has a B.Compt (Honours) degree from UNISA. Before joining the university, Shuro worked for five years for various private sector accountancy companies in Zimbabwe. During that time, he completed a postgraduate Diploma in Auditing through Institute of Chartered Accountants of Zimbabwe (ICAZ) and a Zimbabwe Certificate in the Theory of Accounting. He also has a Bachelor of Business Administration (Accounting) from Soluzi University in Zimbabwe. Shuroâ€™s research interest is in the fields of social and environmental accounting. Ms I de Beer Senior Lecturer Academic qualification B.Com.Hons. (UKZN), Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Sustainability Reporting & IFRS Academic experience 2 years Industry/professional experience 6 years Facilitator / assessor training Yes Office New R Block Room 2018 Course ACCA 450 (Co-Facilitator/Assessor) Ms I de Beer has been a senior lecturer in the School of Accounting since October 2010. She graduated with a B.Com (Honours) degree in 2005 from the University of KwaZulu-Natal, and a B.Compt degree from UNISA, where she achieved a top five position in the auditing paper. She was registered as a South African chartered accountant in 2005. Before joining the University of Limpopo, she worked for eight years for a prominent firm of chartered accountants in Polokwane, where she rose from articled clerk to a senior managerial position. De Beerâ€™s research interests are in sustainability reporting and International Financial Reporting Standards. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Position 69 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mrs Mampe Gololo (Resigned 18 August 2010) 70 Qualifications: CA (SA) / B Com (Honours)/ CTA Current Work Experience (up to 18/08/2010) Employer: University of Limpopo Senior Lecturer since September 2006 to 2010. Lecturing financial accounting in the Thuthuka Programme. Other courses that I have lectured in the programme are Business Information Systems, Management Accounting Auditing and Taxation and Auditing. Other responsibilities: Acting HOD in the Department of Accounting and Auditing from September 2007 to January 2008. And a member of the student disciplinary committee for the Faculty of Law and Management Sciences. Previous Experience Audit Manager at Ngubane and Co in the Polokwane Office, Limpopo. Manager at KPMG in the Department of Professional Practice, Financial Manager at Thebe Exhibitions (Pty) Ltd, during 2005, Internal Auditor at Thebe Investment Corporation from June 2004 to February 2005, Internal Auditor at Transnet from January 2003 to May 2004. Training Consultant at Deloitte from January 2001 to December 2002. Trainee Accountant at Deloitte from September 1997 to December 2000. Social Responsibility • Part of the co-ordinating committee and facilitator of Project Siyakhula at Deloitte, assisting grade 11-12 learners with accounting, maths and basic computer skills on Saturdays. • Part of a team that started a community learning centre at Rathoke village in 2004- 2005. • Co-ordinated an academic support programme offering classes in Financial and Management Accounting, Auditing, Taxation to BCom Honours students at the Auditor-General additional classes in 2006. Membership: (SAICA); IIASA, BMF and IRBA AUDITING The Auditing academic staff forms a dynamic team with a wealth of knowledge and experience gained both in practical and in academic pursuit. Whilst Mr Mpai serves as academic subject leader for Auditing; Mr. M Moloto is the administrative subject leader. Academic Subject Leader Auditing Co-ordinator & Lecturer AUDI 450 Mr J Mpai Co-ordinator & Lecturer AUDI 351/2 Mr M Mokwele Co-Lecturer AUDI 450 Mr C Semenya Mr J Mpai Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Audit Committees Academic experience 4 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2037 Course AUDI 450 Mr J Mpai is a senior lecturer at the School of Accounting, and the academic subject leader for Auditing. He joined the University of Limpopo in 2008. Mpaiâ€™s academic career began in 1998 when he was awarded a Bachelor of Commerce degree by the University of Natal (now KwaZulu-Natal). This was followed a year later by the postgraduate Diploma in Accounting from the same university, and a Diploma in Advanced Banking from the Rand Afrikaanse Universiteit in 2004. He is both a registered chartered accountant and an auditor registered with the Independent Regulatory Board for Auditors. He has extensive working experience in both South Africa, where he worked for the Auditor General, and the United States, where he worked for a major accountancy firm in Boston. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Academic qualification Senior Lecturer and academic subject leader Auditing Postgraduate Dip(Acc), CTA Position 71 Mr CC Semenya Position Senior Lecturer Academic qualification CTA Professional Qualification/affiliation CA(SA) Basis of appointment Contract Research Interest Sustainability Assurance; Audit Committees Academic experience 2 years Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2051 Course AUDI 351/2 (Co-Facilitator 450) Mr C C Semenya is a qualified Chartered Accountant (SA), and a senior lecturer in the School of Accountancy. He passed his matric in Limpopo province and went to further his studies at the University of Pretoria where he passed his B.Com (Honours) Accounting Sciences and Certificate in the Theory of Accounting, after which he served his articles with a multinational mining company. When Semenya left the company five years later, he started a small accounting firm based in Limpopo. He is now a part time auditing lecturer at Tshwane University Technology and the University of Limpopo. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mr MM Mokwele 72 Position Senior Lecturer Academic qualification B.Compt Hons, CTA (Unisa) Professional Qualification/affiliation CIA Basis of appointment Full Time Permanent Research Interest Sustainability Assurance; Audit Committees Academic experience 5 years Industry/professional experience 3 years Facilitator / assessor training Yes Office New R Block Room 2049 Course AUDI 351/2 Mr M M Mokwele joined the Universaity of Limpopo in 2007 and is now a senior lecturer at the School of Accounting. He matriculated in Limpopo in 1996. Five years later he graduated from UNISA with B.Com degrees in Financial Accounting (2000) and Honours in Internal Auditing (2001). He is a certified internal auditor and control self-assessor, and is currently working towards his Masters degree in Business Leadership. His special research interests are sustainability assurance and audit committees. Mokwele has wide experience of banking in Africa, having been involved in auditing exercises for a major banking group in Zimbabwe, Kenya, Zambia, Botswana, Egypt, Tanzania and Uganda. TAXATION The Tax academic staff forms a dynamic team with a wealth of knowledge and experience gained both in commercial and in academic pursuit. Academic Subject Leader Taxation Co-ordinator & Lecturer TAXA 450 Mr I Obeng-Manu Co-ordinator & Lecturer TAXA 352 Mr F Morathi Co-Lecturer TAXA 450 Mr F Morathi Mr IK Obeng-Manu Position Academic qualification Senior Lecturer and academic subject leader MCom â€“ Taxation Professional Qualification/affiliation Full Time Permanent Research Interest Environmental Taxation Academic experience 4 years at UJ Industry/professional experience 5 years Facilitator / assessor training Yes Office New R Block Room 2038 Course TAXA 450 Mr I K Obeng-Manu is a senior lecturer and academic subject leader in the field of taxation in the School of Accounting. He began his academic career in Ghana, having first trained as a school teacher and obtaining a Diploma in Mathematics from the University of West Coast in Komasi. Once in South Africa, where he arrived in the mid-1980s, Obeng-Manu graduated with a B.Compt degree from the University of Transkei (now Walter Sisulu) in 1995, a Higher Diploma in Taxation from RAU (now the University of Johannesburg) in 2004, and a Master of Commerce taxation degree from North West University in 2006. He has had 15 years experience lecturing at various South African universities; and his research interest is environmental taxation. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Basis of appointment 73 Mr F Morathi Position Senior Lecturer Academic qualification B.Compt Hons, (Unisa), CTA (Natal) Professional Qualification/affiliation CA (SA) Basis of appointment Full Time Permanent Research Interest Taxation Academic experience 4 years Industry/professional experience 20 years Facilitator / assessor training Yes Office New R Block Room 2035 Course TAXA 352 Mr F Morathi is a senior lecturer in the School of Accountancy. He is a South African registered chartered accountant, with a B.Compt (Honours) degree from UNISA in 1988, and in 1999 a Certificate in the Theory of Accountancy from the University of KwaZulu-Natal. He has also attended a Programme in Management Development at the Harvard Business School in the United States. Morathi had more than 20 years experience in the private sector and in various development corporations before he joined the University of Limpopo in January 2007. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Ms Ruby Ismail (Resigned 3 April 2011) 74 Academic Qualifications UNISA: B.Compt (Major Subjects Accounting and Auditing) UNISA: Honours Bachelor of Accounting Science UNISA: Certificate in Theory Accounting QUALIFYING EXAMINATION (SAICA): Passed Part 1, Professional Papers 1 and 2 APT CAPE TOWN BOARD: Post Graduate Diploma In Auditing (Advanced Certificate in Auditing PUBLIC PRACTISE EXAMINATION (PAAB): Passed Board Exams part 2 Professional Associations and Memberships South African Institute of Chartered Accountants (SAICA) Independent Regulatory Board For Auditors Non Attest Function (IRBA) The staff profiles and CVâ€™s of the staff presenting support courses are available in the subject files attached to this application. 3.2.4 Allocation of Staff The SoA allocates; subject leaders for each discipline, a course co-ordinator for each course, and lecturers and tutors for each course based on their teaching, and professional qualifications and experience. Vertical and horizontal articulation within and across subject areas are encouraged through subject meetings and study level lecturer meetings. Course materials and assessments are subject to internal peer review by the next level lecturer and the feed-back report for improvement is discussed. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.4): This serves to certify that each staff memberâ€™s individual experience, qualifications and teaching experience, as well as preferences, are taken into account in allocating him/her to a specific unit. In my opinion, we have fairly suitably qualified staff on board. They, however, lack academic experience within a SAICA accredited University. Lecturers without SAICA accredited experience visited accredited universities such as the University of Fort Hare and Johannesburg and met with their peers. In each subject area, we intend to appoint an internal or external subject expert at professor or associate professor level to provide the necessary academic leadership. As previously indicated we advertised for the positions of Associate Professor and Professor in 2008, 2010 and even 2011 with no significant gains. The staffing profile is skewed towards senior lecturers since the drive has been to attract CAs. The subject leaders at hand, who also require mentorship, provide some supervision, guidance and mentorship. Professor C. M. Ambe Opportunities are provided for staff to improve their qualifications through the provision of tuition fees and books. Study and research leave are provided for qualifying staff members. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.5): This serves to certify that staff development within the SoA is in line with Universityâ€™s policy on continuous professional development. Under my leadership the school has conducted a number of staff development activities including; a course design and material development workshop in 2009; a tutor training workshop in February 2010, both facilitated by Dr Jane Skinner, and an assessor and moderator training in September 2010, facilitated by Rhodes University. Staff members are provided leave of absence from campus and also funding to attend professional development courses on an on-going basis, as organised by professional bodies such as SAICA. Individual records of staff development are maintained on a regular basis as they form part of the reporting requirements in the SoA annual report to the Faculty Board. The SoA has made provision for a budget for each staff member, not only for staff development courses but also for the attendance of conferences. This is administratively managed by the two departments. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 3.2.5 Staff Development The SoA maintains a dedicated budget for all areas of staff development. Staff development is geared towards developing competencies in course material and in curriculum development, effective facilitation, assessment and moderation and other teaching and learning skills. Professional engagements with external practicing professionals are highly encouraged. 75 In my opinion staff development is conducted in line with the University of Limpopo policy on staff development. We are still in the process of drawing up performance contracts that will facilitate performance reviews and subsequent performance related staff development. Professor C. M. Ambe 3.2.6 Staff Evaluation The SoA recognises the importance of quality assurance for academic excellence. To this end the SoA conducts staff evaluation through the UL Centre for Academic Excellence (CAE). This is achieved through the use of questionnaires administered to students with which they evaluate the lecturers. These questionnaires are designed to provide feedback to the SoA with respect to the lecturing performance of the academic staff in order to develop and to implement improved plans and strategies. The questionnaire is divided into four sections: SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 1) 2) 3) 4) 76 Lecturer’s content knowledge of the subject/module, Lecturer’s educational skills Lecturer’s attitude/character towards students and General comments in support of 1-3. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.6): This serves to certify that each accounting staff member is obliged to have a subject evaluation done by students for each unit taught in a particular semester. The reports are discussed with staff and requests are made for the necessary improvements. I have attached one of the reports as an example. Lecturers are motivated and where necessary funded to encourage their involvement in the profession, whether it is in the professional accounting bodies or academic bodies or other relevant committee work. In addition to the student evaluation of lecturers, all staff will be evaluated by subject leaders and HoDs in the future. In my opinion, it is only the staff evaluation done by students that currently exists and it is not aligned with the performance management system. We are still in the process of drawing up performance agreements that will facilitate performance reviews and subsequently the full performance evaluation of the staff. Professor C. M. Ambe 3.2.7 Workload The SoA utilises the workload model of the University for the allocation of academic work load in all areas of teaching, learning, research and community engagements. In terms of this model the workload of every full time academic staff member must be 1620 hours per year. Given the historical context of the UL Thuthuka Project on staff availability on campus, some areas of teaching and learning (student consultation, course design, tutorial, supervision of tutors and other scholarly activities) have been negatively affected. Since September 2009, the SoA has developed and implemented a model to improve the work ethics and the culture of lecturers that has started yielding the expected results. The SoA workload for 2009; 2010 and 2011 is attached to this application. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (3.2.7): This serves to certify that each staff memberâ€™s individual experience, qualifications and teaching experience, as well as preferences, are taken into account in allocating him/her to a specific unit and workload. The allocated workload is based on the University workload model that requires staff to have a workload of 1620 hours per year. The workload model makes provision for course design, material development, assessments, lectures and tutoring, consultations and other scholarly activities. However, during 2004 - 2009, staff at UL received teaching and learning materials, and tests and exams from the University of Johannesburg thus reducing the workload by half and resulting in some staff taking advantage of this time for private work, which is very unfortunate as it impacts negatively on their quality of work. In my opinion this has to be taken into consideration as more staff take over ownership of the programme and the responsibility for updating materials and for setting their own assessments. With the new model the teaching workload has been reduced and staff members are therefore expected to utilise this time to review and to update teaching and learning materials; conduct assessments and to be involved in scholarly activities. We installed a clock in system to monitor their availability on campus, but some staff members, for obvious reasons, are still resistant to this change. We intend to gradually and carefully to deal decisively with ill-disciplined staff members. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 77 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Course Design Workshop (November 2009) 78 BCompt students engagement (September 2009) CHAPTER 4 THE EDUCATIONAL PROGRAMME Introduction The objective of this chapter is to demonstrate that the educational programme for which the University of Limpopo seeks SAICA accreditation – the Degree of Bachelor of Accounting Science (BAccSc - BCompt) has been properly planned and designed, and the course contents meet with SAICA’s requirements and the teaching and learning methodologies are appropriate to the programme and to the needs of the learner. Furthermore, to provide evidence that the programme is effectively co-ordinated to facilitate the attainment of its intended purposes and outcomes, and that quality control procedures are in place to ensure the development of good quality programme materials. 4.1 Programme Research Design and Development 4.1.1 Appropriate Match of Learning Needs to Learner Intake The UL Thuthuka Project initially proposed the three specific objectives. • The first was the capacity building of the University of Limpopo (UL) towards achieving full accreditation by the South African Institute of Chartered Accountants (SAICA) to offer an accredited academic programme. • The second objective was to identify and to nurture talent from the rural areas of Limpopo and to provide these students with access to a quality education and an opportunity to qualify as Chartered Accountants. • The third and final objective was to provide the recruited students with workplace readiness training, so as to enhance business access to suitably prepared employees in the workplace. The learner intake requirements do comply with the DHET University degree entrance requirements. Maths and English Language are required with the minimum score of five in Maths and four in English. The minimum APS score of 30 (2011) is in line with the average of 30-32 required by most traditional universities (see table 4.3). While open to matriculants across the country, the learner intake is specifically targeted at providing opportunities, with regard to the CA programme, to the historically disadvantaged communities of Limpopo and Mpumalanga. Generally most learners coming from Limpopo and Mpumalanga provinces would normally not be able to afford the cost or meet the minimum entry requirements of other conventional SAICA accredited universities. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The initial three year BCompt programme was redesigned and revised in line with the University of Johannesburg (UJ) BCom Accounting programme in 2004 and renamed the BAccSc programme 2010. It is offered over a period of four years because an inbuilt foundation programme is offered in the first year. Thus the second year (UL) BAccSc is equivalent to the first year of (UJ) BComAcc, whilst the third year(UL) BAccSc is equivalent to second year (UJ) BComAcc and the fourth year(UL) BAccSc is equivalent to third year of the (UJ) BComAcc. 79 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 This is why the programme has been structured as a four year programme with 480 credits compared with the traditional three year BCom Accounting programme with 360 credits. It takes cognisance of the Grade 12 competency levels of the learner intake into the programme. The programme outline is presented in section 4.1.4. The BAccSc programme (old BCompt), 2009, 2010 and 2011 student enrolment, by race and gender, is attached to this application. 80 Programme Review 2009-2010 A need for a programme review, to align the contents of the BAccSc (BCompt) with the new SAICA competency framework, was initiated in September 2009 and implemented during 2010. Members of the team were chosen on account of their acknowledged expertise and leadership roles in their respective fields, in various South African universities. Educationalists on the team, Dr Jane Skinner and Dr Janet Hesketh, have worked with SAICA as educational specialists on the committee responsible for developing the Competency Framework for Entry Level CAs and are currently on the working groups developing the new board exams; Dr Caroline Goodier is an applied linguist specialising in academic literacy and has had extensive experience in the commerce education field and notably in curriculum design; Professor Marvin Kambuwa is Principal of Regent Business School and has worked in leadership positions for the HEQC; Professor Rob Jackson is a former chief examiner for IRBA and the author of the standard text book on auditing; Professor Lilla Stack is head of taxation at Rhodes University; Professor Owen Skae is Director of the Investec School of Business at Rhodes University and a former professor of managerial finance (Manfin) at UKZN; Mrs Caryn Maitland is head of Financial Accounting (Fin Acc) at the University of KwaZulu-Natal (UKZN); Professor Gary Swartz is head of Manfin at Wits; Ms Jacqui Kew and Ms Ilse Lubbe are the course conveners respectively for Accounts 1 and Accounts 2 at the University of Cape Town (UCT) and also the authors of leading textbooks for these courses. Professor Alex Watson, who has taken a keen interest as honorary evaluator of the programme, is known to everybody in the accounting fraternity in South Africa. She is professor of Financial Accounting at UCT and Chair of SAICAâ€™s Accounting Practices Committee, the body responsible for setting South African accounting standards and reviewing international accounting standards. The programme review had the following objectives: Figure 4.1 The Thuthuka project had five core objectives Based on the programme review, the following summarised recommendations were made: SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Figure 4.2 Summarised recommendations 81 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.1.1): The University of Limpopo BAccSc (BCompt) programme (Thuthuka Project) that started in 2004 was designed in line with the Accounting Programme at the Alice Campus of the University of Fort Hare which started in 2002. The UL Thuthuka Project had three main objectives: • To develop and sustain an accredited undergraduate and ‘subsequently postgraduate’ degree programme at UL; • To identify and nurture talent from the rural areas of Limpopo and provide these students with access to a quality education and an opportunity to qualify as Chartered Accountants; and • To provide the recruited students with workplace readiness training so as to enhance business’ access to suitably prepared employees in the workplace. At SAICA’s request the University of Johannesburg (UJ) initiated various capacity building schemes to support the (UL) BAccSc (previously known as BCompt) degree programme. These initiatives included inter alia the permission for UL lecturers to use the UJ course materials in offering UL’s BAccSc (BCompt) degree; regular visits by UJ lecturers to present revision lectures; and finally, for UL students to write UJ tests and examinations as required in the signed agreement. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The content of the programme was aligned with the BCom Accounting programme of UJ and the UL students proceeded to do CTA at UJ. 82 Taken that the quality of students entering the UL programme were not necessarily the same as those for the UJ programme, the UL programme was spread over a four year period. The report of a programme review conducted in 2010 indicates the consolidation of the UL four year programme in an effort to convert under prepared learners to quality graduates. UL effort in teaching and learning and the quality of students being produced from UL outperform the Thuthuka students of UJ at the CTA. In my opinion the four year undergraduate programme of the University of Limpopo appropriately meets the learning needs of mostly a rural student population at the University of Limpopo. Professor C. M. Ambe 4.1.2. Balance of Knowledge and Skills The design and review of the degree of BAccSc takes cognisance of the new SAICA competency framework to enhance the theoretical, practical and pervasive skills and competence of our graduates. In achieving this, non-core accounting subjects, such as business information systems, business communications, business calculations, business English, business law, and other subjects, have been enhanced. Ethics and governance within the current auditing syllabus and the new BETH 251 enhances ethical behaviour and professionalism and, furthermore, life skill camps, career days, case studies, simulations and projects enhance personal attributes and professional skills. Tutorials, class presentations, discussions, the use of class representatives, study leaders and small group learning enhance problem solving, communication and decision making skills. Furthermore, SoA encourages the use of group dynamics in accelerating the learning process and providing the students with a support structure. Exercises in logic are utilised to enhance relevant problem-solving skills and techniques. SoA provides students with additional academic support that helps them to attain a thorough knowledge of the subject content and stimulates discussions in class to impart the life skills that are necessary to help the students develop those skills that are needed in the workplace. In partnership with the SAICA Thuthuka Project, SoA conducts two career and life skills training camps for learners on the CA programme; one at second year and the second at fourth year. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.1.2): The University of Limpopo follows the SAICA syllabi, which address both theoretical and practical knowledge, as well as non-technical professional skills. The depth and discipline content are aligned with that of the University of Johannesburg and by visits to peers at SAICA accredited universities; by making use of these peers as moderators; and by comparing course content to other universities. All the programme material for 2004 to 2009 was provided by UJ, which is the articulation partner of the University of Limpopo, and, once again, a benchmarking exercise was performed covering all these aspects. The non-technical professional skills are continuously dealt with by lecturers being role models and by giving practical practice examples. Interpersonal and communication skills are dealt with in a very practical way in the BENG 151/2 (171/2) and BENG 251/2; Integration of IT in BIFO 251/2 and the auditorâ€™s background is fully dealt with in the professional ethics unit (AUDI 351). Personal skills and intellectual skills are addressed in the large number of tutorials where interaction takes place between one another and between learner and lecturer or tutor. Organisational and business management skills are also addressed in the BMAN 151/2 AND 161/2 (171/2) business management unit. For intellectual or learning problems, or personal problems, there are support centres available to the learners, as fully described in section 6 of this submission. There is always room for improvement in this area, and we will continuously strive to do our best to serve the needs of both learners and the profession (and market place). Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 All the core subjects contain a large element of practical work, in the sense that questions in tests and examinations are often of a practical nature (like mini case studies) and the students need to apply their theoretical knowledge to these problems and questions. There is, of course, a huge benefit of having compulsory tutorials, where the lecturer can actually lead the students in their thinking by integrating practical and theoretical knowledge. I think the integration is quite good and the results of third and fourth year assessments show a relationship to the kind of balanced test and exam papers used at SAICA accredited universities. 83 4.1.3 Transfer out of CA Programme The SoA offers two main programmes – the BAccSc and the BCom (Accounting). The academic offering of both programmes is aligned, in the first and second year of study, with the option of pursuing either the CA route or the general accountant route (BCom accounting) in the fourth year. Students on the CA programme may transfer to the general accounting programme and students who do not succeed with the minimum entry requirements for the CTA are encouraged to consider other professional qualifications. The SoA continuously engages with KPMG, PWG, AG and the Limpopo provincial government, municipalities, and commerce and industry, within the Limpopo province, to create internship vacation work placements and employment opportunities for its graduates, including those who are unsuccessful in the CA programme. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.1.3): The University of Limpopo School of Accountancy runs an independent CA programme being the four year Bachelor of Accounting Science (BAccSc or BCompt) and a non-CA programme, the three year Bachelor of Commerce – BCom (Accounting) qualification. The BAccSc programme is generally of a higher quality compared to the general BCom (Accounting) degree. Students not willing or not coping with the BAccSc programme are allowed credits to transfer to the BCom (Accounting) programme. Some students transfer to other universities and appropriate letters of confirmation are provided for credits to be granted to these students especially at UNISA. 84 Furthermore, students who successfully complete the BAccSc (BCompt) programme but do not meet the requirements for entry into the UJ CTA, being 55% average and 55% in ACCA 450, are provided with opportunities to repeat with UNISA for BCTA; follow alternative professional qualification such as CIMA and ACCA. Most of these students are employed by local Accounting Firms KPMG, PWC and the Auditor General, to serve articles while doing BCTA and subsequently CTA with UNISA. In my opinion, there is always room for improvement in this area, and we will continuously strive to do our best to serve the needs of both learners and the profession. Professor C. M. Ambe 4.1.4 Programme is properly planned As reflected in section 4.1.1 above, the current programme was developed and revised in line with the UJ’s BCom accounting programme. Core third and fourth year courses have recently been converted from semester to year courses and the financial accounting syllabus fully aligned to IFRS and SME and IFRS statements. The curriculum for each subject is reviewed annually and the entire qualification is subjected to programme review within a three to five year cycle in response to changes in the profession and the requirements of commerce and industry. The legacy of the UL Thuthuka Project, with respect to the UJ involvement, had a negative effect on the actual involvement and ownership of UL staff regarding the planning and design of programmes as it was assumed this had been done by the UJ. However, since , the phasing out of UJ support was agreed upon, September 2009, the UL accepted the responsibility of striving towards achieving sustainability and conducting the full delivery of the programme including the planning thereof. The UL, in response to its annual curriculum review and the three to five year cycle of programme review, embarked on a re-curriculation process in April 2010. The programme review team presented and discussed their central recommendations that included the following: SAICA accreditation criteria require that: the nature of the learner intake is analysed with a view to adopting appropriate teaching and learning methods (teaching and learning methods are addressed in criterion 4.3.1) The programme as a whole (i.e. not individual course)) has been designed to match the learning needs of the learner intake(e.g. standard programme / extended programme / 2Â year CTA / etc.) The principle of presenting challenging core courses within the first year of the degree ensures that students are motivated from the outset, and that space is created at the end of the degree for further developing the skills required for competency framework compliance. Thus Accounting 1 will be offered from the first semester of the first year from 2011. Supporting courses must be structured in order to ensure that students can cope well with the demands of core accounting courses â€“ hence, for instance, all supporting courses can be consciously designed to develop Competency Framework skills. Only one year of Business English is suggested since the skills, values and knowledge gained and the approaches used during this course should be further developed in a very focused way in other courses such as; Ethics and Business Management and indeed all courses should develop the appropriate competencies, as all courses should take responsibility for developing appropriate language use. The table below suggests one structure which would allow for the principles sketched above to be realised. We believe that it is not the only structure which would be appropriate but that alternatives should be debated amongst stakeholders in order to come to a consensus as to the most feasible structure, which will ensure the implementation of the educational principles we have identified. Note that the structure accommodates taxation in the second semester of second year in order to give the necessary support for aspects of the Fin Acc 2 syllabus; that ethics is included as a separate course as recommended in the Competency Framework (although ethics should also be integrated within other courses); that computer literacy is integrated into first year rather than being offered as an optional SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 It is crucial that Business English courses should continue to be presented since student questionnaires have strongly demonstrated the need for improving English competencies. The course should be presented in such a way that it provides a platform for the development of skills and practices which are important in the Competency Framework. Thus it should, for example, facilitate research, the writing of reports and the undertaking of projects, analytical and critical reading and writing, presentations, discussions and simulations. The reading of newspapers should be an important aspect of the course and will provide relevant material. Much of this work can be focused around social and other issues important in the business world and to the South African context. During the team visit, staff expressed an enthusiasm for developing the course in these kinds of ways. 85 course for which studentsâ€™ must pay; that Business Information Systems (BIS) should be linked to specific accounting systems (notably Pastel) in the second year and that economics, maths, and commercial law should be designed or restructured to give emphasis to the specific needs of the accounting curriculum. This is already happening to a greater or lesser extent in many of the support courses. For instance, in Commercial Law, indications are that the Companies Act is taught too superficially for the needs of accounting students and that some other content covered is unnecessary. On the other hand, best practice in terms of contextualising learning both within the wider accounting syllabus and also real life business situations is evident in Business Calculations. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Co-ordination of support courses, possibly through the appointment of a member of staff with this responsibility, would allow a new kind of focus on the students and the curriculum. This could be achieved through regular informal and more structured group meetings for all lecturers where common outcomes could be developed and good practice shared. Visiting academics could present workshops and seminars on teaching and learning issues. 86 First semester first year Second semester first year Financial Accounting (Fin Acc) 1 Fin Acc 1 Business calculations (Maths C) Business calculations (Maths C) Business English Business English Economics Business Management Computer literacy Economics First semester second year Second semester second year Fin Acc 2 Fin Acc 2 Business Management Analytical Techniques/ Statistics Ethics Taxation Business Information systems Business Information systems Commercial Law Commercial Law First semester third year Second semester third year Fin Acc 3 Fin Acc 3 Taxation 3 Taxation 3 Auditing 3 Auditing 3 Managerial finance (Man Fin) 3 Man Fin 3 First semester fourth year Second semester fourth year Fin Acc 4 Fin Acc 4 Taxation 4 Taxation 4 Auditing 4 Auditing 4 Man Fin 4 Man Fin 4 Table 4.1 Structure of the revised new BAccSc curriculum presented from January 2011 The above table forms the basis of the revised new BAccSc curriculum presented from January 2011 The programme review resulted in the following changes in the current qualification: SUBJECT: Review of BAccSc (old BCompt) Degree Courses for your Approval and submission to Senate The School of Accountancy request Senate Approval for the following: - Degree programme review and recommended changes in degree programme; - Change of Name of degree from Baccalaureus Computationis (BCompt) to Bachelor of Accounting Science (BAccSc); and - Migrations strategy based on (a) and (b) above. â€˘ Degree programme review - The School of Accountancy (SoA) wishes to motivate that, an important aspect of the process for accreditation with the South African Institute of Chartered Accountants (SAICA) is to demonstrate that all academic programmes seeking accreditation have undergone a programme review within the past three to five years. Furthermore, SAICA has launched a new competency framework that dictates the competency expected of future Chartered Accountants (CAs) and all academic programmes have to be reviewed to reflect this new development. Based on the new SAICA competency framework, our partner institution (the University of Johannesburg) and other SAICA accredited Universities have undergone a review to align their curriculum with the requirement of the new SAICA competency framework. The content of the first year programme has been enhanced and notional hours increased from 10.9 credits to 12 credits with total yearly credit within the allowed minimum of 120 credits per year. The new teaching and learning model of the School will embrace Business English at all levels of the degree programme and therefore Business English is being reduced from a four to a two semester offering. Based on an evaluation of the programme review and the recommendations from the School Advisory Committee, the SoA proposes the following changes to its BAccSc (old BCompt) Curriculum in line with other SAICA accredited Universities: - Phase out BMAN 151/2 and 161/2 and introduce BMAN 171/2; - Phase out IACC 152 and introduce ACCA 171/2; - Phase out BENG 251/2 and introduce BETH 251 and TAXA 252; and - Phase out COML 351 and introduce TAXA 351. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 To this end, the SoA, with the sponsorship of SAICA Thuthuka Project, appointed an External Task Team on programme review and recurriculation in line with the SAICA new competency framework and the Higher Education Qualification Framework (HEQF). The team has recommended a recurriculated programme which includes a more challenging Accounting Course in the first Year of the BAccSc â€“ old BCompt Degree and the introduction of Ethics and Taxation in the second year. 87 â€˘ Change of name of degree - The SoA further requested a change of the name of the degree programme from Baccalaureus Computationis (BCompt) to Bachelor of Accounting Science (BAccSc) in line with the requirements of the South African Qualification Authority (SAQA) that demands the use of the English equivalent and not the traditional Latin names for all degree programmes. â€˘ Migrations strategy - A migration strategy will be put in place to accommodate pipeline students. It will provide credit on the new courses for each of the existing equivalent course and there will be no additional cost implication for the University to implement the recommended changes as depicted in the attached migration strategy document. The implementation of the requested changes is very important towards the process of SAICA accreditation of our degree programme. We look forward to the approval of the above and subsequent recommendation to the Director: Quality Assurance, Institutional Planning, DVC and Senate approval for implementation from 2011 Professor C. M. Ambe Current Programme (Registration up to 2010): Baccalaureus Computationis (B.Compt.) FIRST YEAR SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 First Semester 88 Second Semester SUBJECT Credits SUBJECT Credits BENG151 (Business English) 10.9 BENG152 (Business English) 10.9 BMAN151 (Business Management) 10.9 BMAN152 (Business Management) 10.9 BMAN161 (Business Management) 10.9 BMAN162 (Business Management) 10.9 BCAL151 (Business Calculation) 10.9 BCAL152 (Business Calculation) 10.9 ECON151 (Economics) 10.9 ECON152 (Economics) 10.9 IACC152 10.9 TOTAL 54.5 65.5 SECOND YEAR First Semester Second Semester SUBJECT Credits SUBJECT Credits ACCA251 (Accounting) 12 ACCA252 (Accounting) 12 12 MACN252 (Management Accounting) 12 BENG 251 (Business English) 12 BENG252 (Business English) 12 COML251 (Commercial Law) 12 COML252 (Commercial Law) 12 BIFO251 (Business Information Systems) 12 BIFO252 (Business Information Systems) 12 TOTAL 60 TOTAL 60 ATES251 (Analytical Techniques) THIRD YEAR First Semester Second Semester SUBJECT Credits SUBJECT Credits ACCA350 (Accounting) 15 Year course 15 AUDI351 (Auditing) 15 AUDI352 (Auditing) 15 COML351 (Commercial Law) 15 TAXA352 (Taxation) 15 MACN350 (Financial Management) 15 Year course 15 TOTAL 60 TOTAL 60 FOURTH YEAR Year Courses SUBJECT Credits ACCA 450 (Accounting) 30 AUDI450 (Auditing) 30 MACN450 (Financial Management) 30 TAXA450 (Taxation) 30 TOTAL 120 Table 4.2: Current Curriculum (Restated) Proposed Programme 2011 Outline Changes Bachelor of Accounting Science (BAccSc – Old B.Compt.) Mathematics 4 English 4 Accounting 5 APS score 30 Table 4.3 Admission (Minimum) requirements – National Senior Certificate or equivalent qualification with: FIRST YEAR First Semester Second Semester SUBJECT Credits SUBJECT Credits ACCA 171 (Financial Accounting) 12 ACCA172 (Financial Accounting) 12 BENG171 (Business English) 12 BENG172 (Business English) 12 BMAN171 (Business Management) 12 BMAN172 (Business Management) 12 BCAL171 (Business Calculation) 12 BCAL172 (Business Calculation) 12 ECON171 (Economics) 12 ECON172 (Economics) 12 TOTAL 60 TOTAL 60 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Mathematics 5 English 4 APS score 30 89 SECOND YEAR First Semester SEcond Semester SUBJECT Credits SUBJECT Credits ACCA251 (Accounting) 12 ACCA252 (Accounting) 12 12 MACN252 (Management Accounting) 12 BETH 251 (Business Ethics) 12 TAXA 252 (Taxation) 12 COML251 (Commercial Law) 12 COML252 (Commercial Law) 12 BIFO251 (Business Information Systems) 12 BIFO252 (Business Information Systems) 12 TOTAL 60 TOTAL 60 ATES251 (Analytical Techniques) THIRD YEAR First Semester Second Semester SUBJECT Credits SUBJECT Credits ACCA350 (Accounting) 15 Year course 15 AUDI351 (Auditing) 15 AUDI352 (Auditing) 15 TAXA 351 (Taxation) 15 TAXA352 (Taxation) 15 MACN350 (Financial Management) 15 Year course 15 TOTAL 60 TOTAL 60 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 FOURTH YEAR 90 Year Courses SUBJECT Credits ACCA 450 (Accounting) 30 AUDI450 (Auditing) 30 MACN450 (Financial Management) 30 TAXA450 (Taxation) 30 TOTAL 120 Table 4.4: Revised Curriculum Current and Proposed Programme Detailed Syllabi YEAR ONE - SEMESTER ONE OLD COURSE/MODULE Subject Information Prerequisite PROPOSED COURSE/MODULE Subject Name: Introduction to Accounting Degree: BAccSc Semester: One Subject Code: ACCA 171 NQF Level: 5 NQF Credit: 12 Acceptance for BAccSc None Content None Learning Outcomes None Teaching & Learning Methods (Student centred, independent & lifelong learning) None Lectures per week: 4 X 45 min None Tutorials per week: 2 X 45 min None ICT Utilisation: Projects, case study, assignments & simulation Assessment An introduction to the objectives of business, various business decisions, the accounting system, the flow of documentation in a business, recording business transactions. Overview of the business environment, accounting equation; basic bookkeeping entries (e.g. debit & credit), general ledger preparation, recording basic journal entries, trial balance cash book & cash book reconciliation, specialised journals, trade receivables, trade payables and reconciliations, supporting ledgers, inventory, property plant and equipment and current and non-current liabilities. Students should be able to: • Understand and apply accounting terminology definitions • Do basic journal entries • Understand, interpret and analyse accounting information • Demonstrate an understanding of the general business and accounting environment • Identify and account for different business entities Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study None None Self & small group study: Team & Independent learning Formative Assessment: This will include 50% assignments, presentations and written tests Summative Assessment: 3 hour written 50% examination SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Objectives 91 OLD COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 92 PROPOSED COURSE/MODULE Subject Name: Introduction to Management Degree: B.Compt Semester: One Subject Name: Introduction to Business Management and Strategy Degree: BAccSc Semester: One Subject Code: BMAN151 NQF Level: 5 NQF Credit: 10.9 Subject Code: BMAN 171 NQF Level: 5 NQF Credit: 12 Prerequisite National Senior Certificate with a pass in mathematics or commercial subjects Acceptance for BAccSc Objectives N/A To provide a global overview of business management; to prepare students for South African business environment; to introduce students to the functional areas of management; to enable students to appreciate the strategy crafting process in business; and; to also enable them to identify and assess opportunities, threats, strengths and weaknesses of a business entity. Content Management as a science and study objective, the business environment and its interactive sub-environment. Development of intellectual competencies and practical skills of the management principles in the functional management areas of Operational Management, Purchasing Management, Logistical Management and E-management as well as the understanding of the entrepreneurial process. Management as a science; the business environment and its interactive subenvironment. Management principles; functional areas of management operations management, purchasing management, logistics management; concepts in strategic management; strategic management process; key stakeholders of a business and their roles; external influences on an entity and their roles; internal influences on an entity’s strategy development; corporate culture; and analytical models. Learning Outcomes N/A Students should be able to: • Explain the role of business in a society, considering the needs and resources of the community, the main economic systems and the nature of business management; • Identify and explain the internal and external business environment and the interaction between and organisation and its environment; • Define and explain operational management; purchasing management; logistics management as management functions and issues considering the relevant models, process characteristics, and the applications of management tasks within each function; • Understand the concept of strategy and strategic planning; • Explore the strategic planning process in business setting; and • Appreciate the role of corporate culture and analytical models in strategy formulation. Teaching & Learning Methods (Student centred, independent & lifelong learning) Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: 1 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Continuous Assessment. Test, tutorials, practical and theoretical assignments and assessments. 93 OLD COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 94 PROPOSED COURSE/MODULE Subject Name: Introduction to General Management Degree: B.Compt Semester: One Subject Name: Introduction to Business Management and Strategy Degree: BAccSc Semester: One Subject Code: BMAN161 NQF Level: 5 NQF Credit: 10.9 Subject Code: BMAN 171 NQF Level: 5 NQF Credit: 12 Prerequisite National Senior Certificate with a pass in mathematics or commercial subjects. Acceptance for BAccSc Objectives N/A To provide a global overview of business management; to prepare students for South African business environment; to introduce students to the functional areas of management; to enable students toappreciate the strategy crafting process in business; and; to also enable them to identify and assess opportunities, threats, strengths and weaknesses of a business entity. Content Marketing management with reference to the marketing environment, consumer behaviour, market segmentation, target market decision, market positioning and the marketing mix. Management as a science; the business environment and its interactive sub-environment. Management principles; functional areas of management - operations management, purchasing management, logistics management; concepts in strategic management; strategic management process; key stakeholders of a business and their roles; external influences on an entity and their roles; internal influences on an entity’s strategy development; corporate culture; and analytical models. Learning Outcomes N/A Students should be able to: • Explain the role of business in a society, considering the needs and resources of the community, the main economic systems and the nature of business management; • Identify and explain the internal and external business environment and the interaction between and organisation and its environment; • Define and explain operational management; purchasing management; logistics management as management functions and issues considering the relevant models, process characteristics, and the applications of management tasks within each function; • Understand the concept of strategy and strategic planning; • Explore the strategic planning process in business setting; and • Appreciate the role of corporate culture and analytical models in strategy formulation. Teaching & Learning Methods (Student centred, independent & lifelong learning) Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: 1 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard & WebCT: Self study Self & small group study: Team & Independent learning Assessment Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Continuous Assessment. Test, tutorials, practical and theoretical assignments and assessments. 95 YEAR ONE - SEMESTER TWO OLD COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 96 PROPOSED COURSE/MODULE Subject Name: Introduction to Accounting Degree: B.Compt Semester: Two Subject Name: Introduction to Accounting Degree: BAccSc Semester: Two Subject Code: IACC 152 NQF Level: 5 NQF Credit: 10.9 Subject Code: ACCA 172 NQF Level: 5 NQF Credit: 12 Prerequisite National Senior Certificate with a pass in mathematics or commercial subjects ACCA 171 Objectives N/A Following from 1st semester knowledge, preparing adjusting journal entries, closing journal entries, VAT, and preparation of basic financial statements. Introduction to different formats of business entities, companies, close corporations and partnerships. Introduction to GAAP and the IFRS Framework. Content Bridging the difference between students with no accounting background and those students with an accounting background from school. Historical background, accounting principles, accounting systems and the double entry, accounting data and ancillary books, ledgers and controls as bank reconciliations, debtors and creditors, financial statements. Adjusting journal entries, closing journal entries, trial balance, preparation of basic financial statements (companies, close corporations and partnerships); Framework: qualitative characteristics of financial information, definition and recognition criteria of asset, liability, income & expense; measurement bases – cost. Analysis of financial statements. Learning Outcomes N/A Students should be able to: • Understand and be able to identify the users of financial statements; • Prepare basic financial statements (companies, close corporations and partnerships) • Understand the definition and recognition criteria of assets, liabilities, income and expenses, and be able to apply these to practical situations and specific transactions (by answering theory questions). Teaching & Learning Methods (Student centered, independent & lifelong learning) Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: 1 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Continuous Assessment. Test, tutorials, practical and theoretical assignments and assessments OLD COURSE/MODULE Subject Information Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination PROPOSED COURSE/MODULE Degree: B.Compt Semester: Two Subject Name: Introduction to Business and Risk Management Degree: BAccSc Semester: Two Subject Code: BMAN152 NQF Level: 5 NQF Credit: 10.9 Subject Code: BMAN 172 NQF Level: 5 NQF Credit: 12 Prerequisite National Senior Certificate with a pass in mathematics or commercial subjects BMAN 171 Objectives N/A To introduce students to the importance of risk management in business; to familiarise students with the concepts and objectives of risk management; to acquaint students with the various tools/methodologies of identification, analysis, assessment, and management of risks to which an entity is exposed. Content Introductory to global overview of general management as a management function in the South African environment in a multicultural context. General management based on historical and modern approaches as well as the management tasks, namely planning, organising, leading and controlling as well as the importance of business ethics Definition of risk and related concepts; risk management approach; objectives of risk management; principal categories of risk; types of risk; risk identification tools; documentation of risk; analysing and assessing risk; strategies for managing risk; implementing and integrating risk management. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Name: Introduction to Marketing 97 Learning Outcomes N/A Students should be able to: • Define the concept of risk and some related terms; • Explain the role of risk management in an entity’s success; • Identify and discuss the objectives of risk management; • Identify and discuss the various SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 categories and types of risks to which an entity is expose; • Appreciate risk management as a process/cycle; • Explore the many tools of risk identification and their suitability; • Use the many tools available for analysing and assessing risks to which an entity is exposed; • Explore the various strategies for managing/handling risk; • Examine the challenges involved in crafting and implementing risk management strategy. 98 Teaching & Learning Methods (Student centered, independent & lifelong learning) Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: 1 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Continuous Assessment. Test, tutorials, practical and theoretical assignments and assessment Formative Assessment: 50% Summative Assessment: 50% This will include assignments, presentations and written tests 3 hour written examination OLD COURSE/MODULE Subject Information PROPOSED COURSE/MODULE Subject Name: Introduction to Human Resources Management Degree: B.Compt Semester: Two Subject Name: Introduction to Business and Risk Management Degree: BAccSc Semester: Two Subject Code: BMAN162 NQF Level: 5 NQF Credit: 10.9 Subject Code: BMAN 172 NQF Level: 5 NQF Credit: 12 National Senior Certificate with a pass in mathematics or commercial subjects BMAN 171 Objectives N/A To introduce students to the importance of risk management in business; to familiarise students with the concepts and objectives of risk management; to acquaint students with the various tools/methodologies of identification, analysis, assessment, and management of risks to which an entity is exposed. Content Global overview of Human Resource Management as a functional management area. Industrial relations, inter-group relations; worker motivation, leadership and management style theories; human resource-planning; personnel selection and development; as well as change management. Definition of risk and related concepts; risk management approach; objectives of risk management; principal categories of risk; types of risk; risk identification tools; documentation of risk; analysing and assessing risk; strategies for managing risk; implementing and integrating risk management. Learning Outcomes N/A Students should be able to: • Define the concept of risk and some related terms; • Explain the role of risk management in an entity’s success; • Identify and discuss the objectives of risk management; • Identify and discuss the various categories and types of risks to which an entity is expose; • Appreciate risk management as a process/cycle; • Explore the many tools of risk identification and their suitability; • Use the many tools available for analysing and assessing risks to which an entity is exposed; • Explore the various strategies for managing/handling risk; SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Prerequisite 99 â€˘ Examine the challenges involved in crafting and implementing risk management strategy. Teaching & Learning Methods (Student centered, independent & lifelong learning) Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: 1 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Continuous Assessment. Test, tutorials, practical and theoretical assignments and assessment Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination YEAR TWO - SEMESTER ONE Note: In year two, semester one, BENG 251 has been replaced with BETH 251 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 OLD COURSE/MODULE 100 Subject Information PROPOSED COURSE/MODULE Subject Name: Business English Degree: B.Compt Semester: One Subject Name: Business Ethics Degree: BAccSc Semester: One Subject Code: BENG 251 NQF Level: 5 NQF Credit: 12 Subject Code: BETH 251 NQF Level: 5 NQF Credit: 12 Prerequisite BENG 151/2 NSC with a pass in English Maths (or/ and Accounting) Objectives N/A Promote ethical behaviour and professionalism Content Reasons why effective communication is important in the world of work; interpersonal communication in the workplace; barriers of interpersonal communication in the workplace; recognise and identify different approaches to conflict; the role that culture plays in misunderstandings that lead to conflict in the SA workplace, key cues revealed by face, eye, body alignment and movement; Introduction to applied ethics; Business ethics and Ethics and accountancy. understanding variety of English texts in business context; use a dictionary effectively; describe grammar of English in business context. Learning Outcomes N/A Students should be able to: • A sound introductory understanding SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 of the ethical dimension of individual and social life in the context of cultural diversity. • A basic grasp of selected ethical theories and their relevance to business and professional ethical issues. • The ability to link case material with ethical knowledge and theory. • The ability to use ethical decisionmaking strategies, e.g. in relation to case studies. • An introductory understanding of selected, large-scale, socioeconomic ethical issues relevant to the business world and professional practice. • An introductory understanding of selected issues and approaches to business ethics in South Africa and internationally. • Knowledge and basic skills relating to the nature of organisations and management in ethical perspective. • The ability to link the above competencies and knowledge with case studies. • Knowledge of the nature of professionalism in general and of its ethical aspects. • Understanding of the purpose, structures and contents of selected codes of ethics from business and the professions. • A basic knowledge of main ethical issues and aspects of the accountancy profession. • An ability to analyse case studies from the accountancy profession in relation to decision making and comparative and diversity ethics (where appropriate) and ethical theories, and to propose solutions to the ethical issues they involve. 101 Teaching & Learning Methods (Student centered, independent & lifelong learning) Lectures per week: Lectures per week: 4 X 45 min Tutorials per week: Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Test, written assignments, class discussions and examination Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination YEAR TWO - SEMESTER TWO Note: In year two - semester two; BENG 252 has been replaced with TAXA 252 OLD COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 102 PROPOSED COURSE/MODULE Subject Name: Business English Degree: B.Compt Semester: One Subject Name: Introduction to Taxation Degree: BAccSc Semester: Two Subject Code: BENG 252 NQF Level: 5 NQF Credit: 12 Subject Code: TAXA 252 NQF Level: 5 NQF Credit: 12 Prerequisite BENG 251 ACCA 171/2 Objectives N/A The purpose of the module is to provide students with basic understanding of Taxation Content Recognise and identify conditions for effective persuasion; apply successful persuasion during communicative interaction; barriers of interpersonal communication in the workplace; guidelines for effective business negotiation; demonstrate how to employ negotiation tactics and to counter them; write letter and memo; report writing; describe the grammar of English in business context. Income Tax Act, Gross Income, individuals, Deductions, VAT, Provisional Tax. Learning Outcomes N/A Students should be able to: • Identify amounts to be included Teaching & Learning Methods (Student centered, independent & lifelong learning) Formative Assessment: 50% This will include assignments, presentations and written tests SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 in gross income by applying the definition of ‘gross income’ in the Income Tax Act, • Identify amounts exempt from income tax by applying section 10 of the Income Tax Act, • Identify and calculate allowable deductions for Income Tax purposes by applying the general deductions formula a well as well as calculate (using the above principles) the taxable income and income taxable income and tax payable by an enterprise, • Discuss and calculate the ValueAdded Tax implications per the VAT Act in the case of an enterprise making taxable and exempt supplies, • Identify situations subject to capital gains tax and calculate the taxable amount in terms of the relevant provision in respect of assets acquired prior to and after 1 October 2001 • Calculate provisional tax as well as the penalties payable in respect of provisional tax for an enterprise per the provisions of the Income Tax Act, Summative Assessment: 50% 3 hour written examination 103 Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Test, written assignments, class discussions and examination YEAR THREE - SEMESTER ONE Note: In year three, semester one, COML 351 has been replaced with TAXA 351 OLD COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 104 PROPOSED COURSE/MODULE Subject Name: Law and principles governing companies, partnerships and close corporations Degree: B.Compt Semester: One Subject Name: Taxation Degree: BAccSc Subject Code: COML 351 NQF Level: 6 NQF Credit: 12 Subject Code: TAXA 351 NQF Level: 6 Semester: One NQF Credit: 15 Prerequisite COML 251/2 TAXA 252 Objectives N/A The purpose of this module is also to apply the basic concepts of taxation to individuals, partnerships, companies and farmers. Content Students learn to explain and apply particular rules in respect of selected nominate contracts; general rules applicable to bills of exchange, cheques and promissory notes; general principles of the law of insolvency; and general principles of labour law and employment contracts The module deals with the inclusion of complex taxable amounts and recoupment in the gross income of individuals and enterprises as well as the deductions available to these tax payers. Learning Outcomes N/A Students should be able to: • Identify amounts to be included in gross income by applying the definition of ‘gross income’ in the Income Tax Act, • Identify amounts exempt from income tax by applying section 10 of the Income Tax Act, • Identify and calculate allowable deductions for Income Tax purposes by applying the general deductions formula a well as well as calculate (using the above principles) the taxable income and income taxable income and tax payable by an enterprise, • Holding shares in a controlled foreign company, • Discuss and calculate the ValueAdded Tax implications per the VAT Act in the case of an enterprise making taxable and exempt supplies, • Identify situations subject to capital gains tax and calculate the taxable amount in terms of the relevant provision in respect of assets acquired prior to and after 1 October 2001 • Calculate provisional tax as well as the penalties payable in respect of provisional tax for an enterprise per the provisions of the Income Tax Act, • Fill out the documentation (tax returns, etc) applicable to the above taxes. • Understand the structure of the Income Tax Act 58 of 1962 and to understand the purpose of the structure in determining the Tax liability of a tax payer Lectures per week: 4 X 45 min Lectures per week: 4 X 45 min Tutorials per week: Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Continuous Assessment: Written assignment, class discussions, tests and final assessment Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Teaching & Learning Methods (Student centered, independent & lifelong learning) 105 PROPOSED COURSE/MODULE SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Subject Information 106 Subject Name: Taxation Degree: BAccSc Semester: One Subject Code: TAXA 352 NQF Level: 5 NQF Credit: 15 Prerequisite TAXA 351 Objectives The purpose of this module is also to apply the basic concepts of taxation to individuals, partnerships, companies and farmers. Content Following TAXA 351 continue with the inclusion of complex taxable amounts and recoupment in the gross income of individuals and enterprises as well as the deductions available to these tax payers. Learning Outcomes Students should be able to: • Analyse amounts to be included in gross income by applying the definition of ‘gross income’ in the Income Tax Act • Identify amounts exempt from income tax by applying the relevant section 10 of the Income Tax Act • Identify and calculate allowable deductions for Income Tax purpose by applying the general deduction formula as well as calculate (using the above principles) the taxable income and income tax payable by an enterprise, • Calculate the basic income tax implications per the Income Tax Act for a South African resident holding shares in a controlled foreign company, • Apply and evaluate the income tax principles per the Income Tax Act regarding trading stock, • Discuss and calculate the Value Added Tax implications per the VAT Act with change in use and in the case of an enterprise making taxable and exempt supplies, • Identify situations subject to capital gains tax and calculate the taxable amount in terms of the relevant provisions in respect of assets acquired prior to and after 1 October 2001, • Calculate provisional tax as well as the penalties payable in respect of provisional tax for an enterprise per the provisions of the Income Tax Act, • Fill out the documentation (tax returns, etc) applicable to the above taxes, • Identify fringe benefits and determine the cash equivalent to be included in the taxable income of an individual per the provisions of the Income Tax Act, • Identify amounts exempt from tax in the hands of individuals, by applying the relevant sections of the Income Tax Act, • Include allowances attributable to the individual in gross income and calculate the amount allowed as deduction against the allowance by applying the relevant sections of the Income Tax Act, • Identify and calculate deductions available to individuals by applying the relevant sections of the Income Tax Act, • Calculate the portion of retirement benefits that will be exempt from taxation, and calculate taxable income according to the rating formula by applying the relevant sections of the Income Tax Act, • Calculate the taxable income of a partnership and apportion it to the partners, • Calculate the amounts payable in terms of employees’ tax, provision tax, and donations tax and estate duty. Teaching & Learning Methods (Student centered, independent & lifelong learning) Lectures per week: 4 X 45 min Tutorials per week: 2 X 45 min ICT Utilisation: Projects, case study, assignments & simulation Library Utilisation: Projects, case study, assignments & simulation Blackboard: Self study Self & small group study: Team & Independent learning Assessment Formative Assessment: 50% This will include assignments, presentations and written tests Summative Assessment: 50% 3 hour written examination Table 4.5 Note: In year 1, the modules â€“ BMAN 151/2 and 161/2 have been consolidated into two semesters course BMAN 171/2 while creating ACCA 171/2 as above: Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.1.4): This statement serves to confirm that, the School of Accountancy at the University of Limpopo has regular meetings and annual workshops. The content, level, outcomes and delivery of the programme are discussed during the workshop, but also at some meetings, and amendments are made where necessary. Based on the recommendation of the programme review, a slightly revised curriculum was approved by the School, Faculty Board and Senate for implementation from 2011. The programme review did not only review the content of the curriculum but also the teaching and learning and assessment strategies. Professor C. M. Ambe 4.1.5 Requirements of the CA Profession The UL Thuthuka project (BAccSc) is a flagship programme of the SoA, the UL and the Limpopo province in response to the national financial skills shortage. The UL Thuthuka Project aims to support entry of historically disadvantaged communities into the Chartered Accountancy profession and to achieve full SAICA accreditation for the BAccSc programme and to offer CTA. The project enjoys generous funding from the Department of Higher Education and Training (DHET) National Skills Fund, to the value of R97-million over five years (2007-2011), and subvention of lecturersâ€™ (Chartered Accountants) salaries from ABASA and the National Youth Development Agency. Perhaps it may be informative to stress SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Last year, the School commissioned a programme review that included appointing a consortium led by Dr Jane Skinner and included subject matter experts from the UCT, UKZN, Rhodes, Wits to conduct the review, report and make recommendations on the revised curriculum in line with the SAICA competency framework. The programme review involved: review of subject information, interviews with staff and students. A detailed report is attached to our submission for accreditation. 107 that in the history of Limpopo and Mpumalanga Provinces, there has never existed SAICA accredited programmes. This is also true for all the historically disadvantaged universities except the University of Fort Hare. A SAICA accredited programme for the UL is a national and provincial priority and is promoted at all levels in all forums and at all times. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.1.5): Most of the core accountancy lecturers are CA (SA)’s and are thus promoting the profession as much as possible during normal lectures and during tutorials and also during private consultations and even at recruitment days. There are also specific units dealing with the profession and the member’s handbook, like auditing, ethics and accounting. All the relevant aspects of SAICA, IRBA, relevant legislation, codes of conduct, etc., are covered sufficiently during the undergraduate programme. The UL Thuthuka Project works closely with SAICA Thuthuka and there is a dedicated Thuthuka Project Manager for Limpopo. The University also has good relations with local Accounting Firms KPMG and PWC. Our students at CTA generally perform better than UJ Thuthuka students at the CTA. CA(SA)’s from outside are also sometimes invited as guest lecturers. Furthermore, since 2010 the school organises a graduate recruitment fair during which both KPMG and PWC in Limpopo make recruitment presentations. The auditing firms are also invited to the open days. Advertisements for articles and other positions are often received from auditing firms. These are also printed and put on notice boards. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 4.2 Course Content 108 4.2.1 Clearly Defined Syllabus The syllabus for BAccSc degree, including the core and supporting subjects, is clearly defined and documented in the academic calendar of the SoA and also in the various subject learner guides. The documented syllabus includes the course description and objectives (overall purpose); relevant learning outcomes and course outlines, assessment criteria (standards) and teaching and learning methodology employed. These documents are handed out at the beginning of each year and semester to each student registered on the programme or for a particular course. The SAICA syllabus, especially the new competency framework, is embedded in the degree programme. The principle of outcome based education underpins the development and delivery of the BAccSc syllabus and the programme is in line with the UL teaching and learning policy. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.2.1): This serves to certify that all the units in the BAccSc (BCompt) professional pathway contain outcomesbased syllabi that are available in the School Calendar and the School website on the Internet (open to anyone). These are reproduced in the unit outlines for each unit, and are available to each student. All the unit outlines are filed in the various core and supportive subject files that form part of this submission. This is also true for BETH 251, specifically dealing with the SAICA ethics requirements to be implemented from 2012. All courses in the BAccSc (BCompt) degree programme are attached to this application. There is one course outline covering students that registered up to 2010, and another one for students registering from 2011 onwards. Professor C. M. Ambe 4.2.2 SAICA Syllabus The current BAccSc (Old BCompt) programme has been designed and reviewed in line with the BCom (CA programme) of the UJ which is aligned to the SAICA syllabus. In promoting sustainability and ownership of its BAccSc programme, the SoA has reviewed its BAccSc programme content and syllabus in line with the new SAICA outcome based competency framework and implementation commenced January 2011. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.2.2): This serves to certify that there is a continuous effort to ensure that the BAccSc (BCompt) programme remains in line with the latest SAICA syllabi. This forms part of the planning of the programme, which was discussed in more detail in section 4.1.4. The SAICA syllabi were taken as the basis for mapping. The relevant outcomes and topics covered in a particular unit at SoA were then plotted on this matrix. Next to that, the coverage at UJ was plotted. Two sets of syllabi mapping were done: up to the end of 2010 and one for 2011 onwards (taking into account some internal curriculum and course changes made at the end of 2010). The mapping is quite extensive and the maps are thus included in each core subject file and in each supportive course. Professor C. M. Ambe 4.2.3 Sufficient Education Breadth The SoA BAccSc curriculum exposes learners to fields including those not directly related to the technical content of Accountancy, such as business English, business calculations, business law, and business management, amongst others in terms of the new SAICA competency framework. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The mapping of the programme to the SAICA syllabi has been a constant and continuous process in line with the SAICA competency framework. This happened within the core subjects (units) under leadership of the subject leader. Over and above that, all the core subjects material and assessments for up to 2010 (2009 for 3rd year) were received from UJ, in order to map to the UJ programme as well (as part of the articulation requirements). 109 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.2.3): It is the view of the SoA that the SAICA syllabi provide a rather wide and sufficient educational breadth to students, especially via the supportive subjects. It remains a challenge to ensure that students read papers and business newspapers and have a general knowledge of local and global events. There is no specific place in the curriculum where these aspects and other basic life skills are specifically addressed, except the appreciation of art, literature and science, as well as the awareness of different personal and social values represented in South Africa, which are both part of the professional ethics syllabus and which is addressed in AUDI 351 and BETH 251. A lot of the general life skills are embedded in the support subjects – those units all first and second year students need to take. The rest of the basic life skills are dependent on the input and innovativeness of the individual lecturers. Many assignments and tests and even exams deal with real life situations and how to react to that. , Current issues as well as their effect on the accounting profession are discussed during formal lectures and perhaps more so in the tutorials. Sometimes smaller assignments are given, for example; research on the Internet or on company financial reports. The detail of the curriculum is found in the separate subject/unit files that form part of this submission. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 4.2.4 Co-ordination of Course Content between Subjects The SoA conducts vertical and horizontal co-ordination of courses championed by various subject leaders and course co-ordinators. Monthly, quarterly and yearly subject meetings are held to vertically align and integrate course content across various levels of study. Quarterly curriculum reviews are done, during which alignment between subjects is conducted. 110 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.2.4): This serves to certify that the SoA employs effective procedures to ensure the co-ordination of course content between subjects. This is done on four levels: • At university level, all unit outcomes are approved in the wider University Senate, Academic Planning Committee and Faculty Board meetings. • Degree offerings go through a rigorous process of evaluation and costing to ensure effectiveness and cost-effectiveness; • At school level, there are discussions about the contents, when necessary, during school meetings • All courses including support courses of the BAccSc (BCompt) programme are offered within the school, and as Director of School I have direct access to any of the lecturers to discuss contents. The offering of support courses within the school presents a unique opportunity to ensure alignment with SAICA competency framework. Proper regular evaluation of the offering and the contents is made, either during an annual workshop or during the regular quarterly school meetings. Within each core subject area of SAICA, a subject leader ensures that the SAICA syllabi is properly covered and allocated between the relevant courses. Duplication is minimised through articulation within and across disciplines. The School intends to appoint a CA programme leader whose role, amongst others, will be to promote vertical and horizontal articulation. Professor C. M. Ambe 4.2.5 Integration of information technology The SoA encourages the integration of ICT into the core courses. This is mainly achieved through project based computerised accounting packages, which spur practical assignments used both to develop learners’ critical reasoning and professional skills. The SoA enhances this through the use of its modern computer lab where learners have access to participate. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.2.5): This serves to certify that the SoA offers two semester of Business Information System Course (BIFO 251 and BIFO 252) as included in the attached subject file, with the following objectives: • To introduce students to the basic computer skills required by professional people in the financial world. • To introduce students to information systems in the South African business environment and to introduce an accounting software package, data integration tools and audit software in line with the SAICA competency framework. We are open to continuous improvement and hope to appoint a CA to lead the integration of ICT into other core subjects. The subject file provides more detailed information on this course. We intend to appoint a CA with 6 years’ experience at a SAICA accredited University, to offer this course and to manage the integration of ICT into other courses. Professor C. M. Ambe 4.3 Teaching and Learning Methods Tutorials form an integral part of the teaching and learning strategy for each subject and are delivered in line with the SoA procedure for tutorials as outlined below: A fully integrated tutorial system is conducted for all courses. Stronger senior students are appointed as tutors on 1st, 2nd and 3rd year courses, and practicing professionals tutor 4th year students. Where possible, staff members also tutor in courses at the next level. Tutors are properly selected, appointed and trained, and tutorial sessions are designed appropriately. Weekly meetings between academics and tutors are essential. • Each course has a fully integrated tutorial system. – Tutorial sessions are held on a weekly basis – Tutorial sessions are run for 1.5 hours each. – Each tutorial group has a maximum of 30 students. – Course co-ordinators meet with the respective course tutors on a weekly basis to discuss what will be covered in each week’s tutorial session. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 4.3.1 Appropriateness of Teaching and learning methods The SoA teaching and learning method is in line with the UL teaching and learning policy which provides a flexible outcome based student centred teaching and learning (T&L) process that promotes independent and lifelong learning, the development of teaching, research and professional competency with ethical and socio-economic imperatives. This is achieved through: face-to-face lectures and tutorials, ICT, library services and experiential learning, and taking cognisance of the teaching and learning context, input, process and output. 111 – Tutorial questions encourage students to discuss and to debate the issues and concepts raised in the tutorial questions allocated for each week. – Tutorial questions are not focused only on how to calculate numbers but also on the conceptual understanding of why a given transaction is processed in a particular way. – Specific tutorial questions are allocated for each week (in alignment with the lecturing programme and outcomes), which students need to prepare PRIOR to attending the tutorial sessions. • The tutor selection, appointment and training procedure is an integral part of SoA tutorial system. Tutorial sessions are structured and include an objective test (short 10-15 minute test highlighting the key principles/concepts dealt with in prior week’s lectures) as well as a number (2 – 4) of prepared tutorial questions for discussion. Tutorial sessions also include an activity which is worked on during the allocated time – the tutor is able to act as facilitator to provide scaffolding (guidance) to students as they attempt the question. • Tutors are evaluated by a lecturer at least once during the course • Students are also be given the opportunity to evaluate their tutor at the same time that the course and lecturers are evaluated. Each subject is delivered weekly through 4x45 minutes lectures and 2x45 minutes tutorials. Personal learner study time is used for projects and assignments that require the use of library and ICT facilities. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The tutorial system for the programme has only recently been introduced (February 2010). The lack of this system is due to the legacy of the UL Thuthuka and the UJ partnership since UJ did not have a formal tutorial system. SoA strives to continuously improve on the delivery of its tutorial system despite various teething problems and lack of adequate physical infrastructure. There is a need to develop appropriate Blackboard online facilities for each subject to enhance alternative teaching and learning methods. 112 An example of a tutorial designed to develop students’ active involvement in their own learning. 1. A clear educational rationale informs each part of the three-part tutorial (tut) design. Each tut involves a concept test, an unseen question or other group-work activity and discussion of homework questions. The idea of the concept test was developed from a successful model used at the University of Cape Town. It involves students being given a written test on a key concept, term, formula, calculation, application, journal entry, etc. from the work studied the previous week. The test takes between five and ten minutes to write and one to three minutes to mark. It is taken in, marked by the tutor (or peer marked) and returned the following week. It ensures that students study their work from the point of view of its key objectives, allowing them to grasp and internalise concepts while the work is initially being learnt – and it allows them and their tutors to discover their level of understanding andwhat needs to be explained in more detail, at an early stage. 2. A thirty-minute slot in each tutorial is devoted to answering an unseen question or a task involving Competency Framework ‘pervasive’ and ‘professional’ skills. This task involves students working with the current week’s work and requires that the tutor prepares very thoroughly and introduces it effectively. Students are encouraged to work in groups of three or four, to make use of the text book and their lecture notes and to seek the help of the tutor who circulates between the groups. It requires students to engage strongly with the latest lecture, or other related material such as an article from Business Day or Accounting SA, and it ensures active early development of understanding using all the tools which a university can provide in the form of text books, notes, and peer and tutor discussion and support. By articulating and grappling with new ideas in this way students are actively involved in their own learning; they are set up to succeed in the homework questions; and success in the task provides instant gratification and encouragement to continue with the new section. (It is often unpopular with students at first and before they appreciate its value!) 3. Homework discussion. This takes up half of the tut (45 minutes). Discussion includes some explanation of those problem areas the tutor has identified from marking the previous week’s work but principally a focus on the homework just completed. The tutor does NOT go through each step of a worked example! The discussion ideally involves expert questioning to gauge students’ level of understanding – and may involve some re-teaching of areas of misunderstanding. Students are challenged to identify the intention of the examiner in asking the questions, to find the links between the content of the questions and previous and upcoming topics, and to be aware of any links to other courses – tax implications of Accounting questions, etc. They are encouraged to take notes to back up points that have been clarified for them. Tutors need to be very well prepared in order to lead these discussions effectively and lecturers have to ensure that tut material reaches them a week in advance. Developed by UL BAccSc Educational Advisor: Dr Jane Skinner (Adapted from Report to SAICA, January 2009). Tutor evaluation is conducted quarterly to ensure effective tut system using the following tool: TUTORIAL OBSERVATION & FEEDBACK Academic mentor: TUTOR Venue: DATE 1. Which of these best describes the balance between tutor input and student involvement in the tutorial? Hardly any student involvement – it was more like a lecture There was more lecturing than student involvement There was more student involvement than lecturing Mostly student involvement 2. Indicate your response to each statement below (where 1 on the scale indicates strongly agree, 2 indicates agree, 3 indicates disagree and 4 indicates strongly disagree). Add a comment where necessary. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Homework prepared for the tut is taken in and at least one of the questions (or a part of a question) is marked and comments made – for collection before the next tut. The emphasis is on identifying and correcting errors of understanding rather than on awarding marks. The educational value of this kind of ‘formative assessment’ which allows both students and tutors to know what is not known and to correct this before tackling the next section of work is strongly endorsed by international educational research. On the other hand providing solutions in advance is educationally counter-productive since it inhibits students’ own intellectual grappling with the material. Even where the correct answer is placed side by side with the student’s attempt, the student will not normally be able correct the misunderstanding which led to the error in the first place without active discussion. 113 2.1 The tutor had marked and gave useful feedback on concept tests. 1 2 3 4 2.2 The tutor gave useful feedback on the tut question(s) s/he had marked. 1 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 114 4 2 3 4 2 3 4 2 3 4 2 3 4 2 3 4 2.10 Most of the students participated in the discussion. 1 3 2.9 The students seemed to be engaged and interested during the tutorial. 1 2 2.8 The tutor managed the workflow of the tutorial. 1 4 2.7 The tutor set the context for activities and explained rationale and approaches. 1 3 2.6 The tutor coped well with asking and answering questions. 1 2 2.5 The tutorâ€™s subject knowledge was good 1 4 2.4 The tutor seemed confident. 1 3 2.3 The tutor was effective in facilitating and encouraging small group discussions. 1 2 2 3 4 2.11 The tutor seemed to be sympathetic to student concerns while at the same time being constructively critical. 1 2 3 4 2.12 The tutor seemed to be able to motivate the group. 1 2 3 4 General rating Outstanding Very good Adequate Needs to improve 3. Comment on the venue as appropriate for tutoring. 4. How could the tutor develop the tutorial so as to achieve better student learning? 5. Please use the space below to provide any other relevant information or comments. • Registers: Attendance registers should be generated for each tut group with a column to note late arrival or early departure in addition to attendance. • Folders and files – Each tutor should be provided with a lever arch file with dividers. – Tutorial homework folders (plain cardboard A4) should be provided for each student. Records of homework completed should be kept in this folder for the year. It should contain printed information with space for the student’s name, student number and tut group number, plus columns for the tutor to fill in the date and tick completion of homework plus a space for the mark and a short comment. This can either be printed on the inside of the folder – or stapled in. The former is more secure. Students must be charged for replacing lost folders. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Administrative Support for B AccSc • Division of students into tut groups. Groups should always be of mixed ability levels. (It isn’t necessary to spend time on this – since an alphabetical split will normally produce groups of mixed ability. Dividing students by student number however generally puts all repeating students together and therefore fails to produce mixed ability groups). • Tut times and venues – These should be clearly posted on notice boards and online. Any changes must be made immediately these are known – and a notice posted on the relevant venue doors as well as on the notice board and online. – A pre-tut meeting venue allowing tutors and the lecturer of the course to meet for a full period before the tut must be allocated if different from the tut venue. 115 – Lecturers’ input -- Weekly concept tests. An A4 sheet should be available for each student for every tut, with printed headings to be completed by the student providing; spaces for the name, the tut group and the date, and space for the tutor to add the mark awarded and a brief comment. The space below is left blank for the solution. The concept tests should be provided by the lecturer a week in advance (ideally they should give you a batch for the term). Administrators should then transfer these onto OHPs and store them in a locked cupboard. -- The group-work activity for the weeks tut should also be provided by the lecturer to the administrator a week in advance. (If lecturers wish, their tutors can design these – lecturers then just have to approve them). -- Finally the tut questions for the week plus solutions FOR THE PREVIOUS WEEK must also be available a week in advance. All of the above needs to be organised into tut packs for lecturers or tutors to pick up as they go to the meeting which takes place the period before the tut. • Filing of documents: Tutorial evaluation sheets for lecturers’ monitoring of tuts will be sent to you SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 shortly. These simply need to be photocopied or provided electronically for lecturers to complete. They should be returned to the administrator when complete and copies kept securely along with registers, tutor commitment forms (also to be provided), copies of all tut material, records of marks, etc. – with electronic back-up where feasible. 116 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.3.1): The BAccSc (BCompt) programme at the University of Limpopo (UL) is delivered in only one mode: full-time on-campus. The UL lectures are usually 4 x 45 minutes (2 x double lecture) per week, as well as a 2 x 45 minutes (1 x double period tut) tutorial for groups up to 30 students maximum. Lecture: The teaching method used for the lecture is more or less the traditional one, although two-way communication is promoted in the lecture (because of relatively smaller class groups than at most universities). Lecturers are encouraged not to read from textbooks or to repeat what students could do on their own, but to make the lectures interesting and lively, with a proper mix of theory and practical examples, case studies (and the use of class exercises in the numeracy units). The textbook material is very often supplemented with more information (for example pronouncements by SAICA or SARS) and lecture Power Point slides. The formal lecture is evaluated by student’s questionnaire once per semester (or once per course). This provides sufficient feedback to me as director of school and to the lecturer to see where improvement is needed. A lecture starts and ends with clear objectives being set, which are an extension of the semester programme which students receive at the beginning of the semester. The programme contains reference to the exact book chapters, statements of the profession and other material that will be covered during any particular lecture. Extensive use is made of Power Point slides, imaging equipment for the overhead projector, and the whiteboard (mostly used for exercises in the numeracy subjects like accounting and taxation). Tutorials: Students are obliged to attend at least one double tutorial per course per week. Students are obliged to prepare exercises, questions and/or case studies for the tutorial. The material is properly discussed with the tutor acting only as facilitator and giving the students the opportunity to participate and to make it a learning experience. The solutions to tutorial questions are provided afterwards. It should be noted that tutorials form part of the timetable system of the school, and each student is assigned to a particular tutorial group. Other: Other teaching methods include: self-study, assignments, tests, as well as frequent other small projects or assignments for either lectures or for tutorials. Students are often invited to attend lecturer seminars. In my opinion the wide range of teaching methods used provides a balance in the teaching of accountancy students and this should instil a commitment to life-long learning in the students. Professor C. M. Ambe 4.3.2 Use of a Variety of Appropriate Teaching Methods to Encourage Life-Long Learning The teaching and learning methods utilised by SoA provide learners with tools to develop lifelong learning skills through the use of a broad range of teaching and learning methods including formative and summative assessments, namely: case studies, role playing, discussions, group tasks, instructional methods, self-study, active participation, and creative use of technology. The legacy of the UL Thuthuka project has allowed dependency on UJ teaching and learning methods. In response to the UL turn-around strategy, the above teaching methods have been implemented incrementally since September 2009. An ongoing review and improvement of teaching and learning methods is being implemented with the assistance of a team of educational consultants. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 SoA utilises a flexible outcome based student centred teaching and learning (T&L) process that promotes independent and lifelong learning, development of teaching, research and professional competency with ethical and socio-economic imperatives. This is achieved through: Face to face lectures and tutorials; ICT; library services and experiential learning taken cognisance of T&L context, input, process and output depicted in model below. 117 Figure 4.1 The teaching/learning process Context: Factors outside of the classroom that provide the environment for the teaching and learning process Input: Qualities/characteristics of: (1) Lecturers - efficacy (Planning, Management, Instruction and Assessment) and (2) Students - intelligence/prerequisite knowledge; that they bring with them to the classroom experience. Classroom Processes (Lectures & Tutorials): Lecturer (use of positive reinforcement/ corrective feedback) and student behaviors (Academic Learning Time) in the classroom as well as some other variables such as classroom climate and teacher/ student relationships. Output: Measures of student learning taken apart from the normal instructional process (student performance â€“ pass rate, throughput, competency). The UL teaching and learning policy is attached as part of this application. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.3.2): This serves to confirm that, educators in the SoA are encouraged to employ a wide variety of teaching methods to encourage life-long learning. These methods were briefly described in the previous section. Time limitations and complying with the extensive requirements of the SAICA syllabi do not always allow lecturers to make use of all the methods, like role-playing or group work. Many methods are, however, applied as far as possible. Once again, as explained in the previous section, regular evaluations by the students also provide useful feedback to myself and to the lecturer. 118 Furthermore, smaller tasks and projects are often given to students, outside those required for the regular tutorials, assignments or tests. Although the SAICA syllabi are best covered using textbooks, specifically designed to cover these syllabi, additional material is very often shared with the students. These aspects and updates of knowledge, standards, legislation, etc., are regularly discussed in the various classes and more so in the third and fourth year classes. Student preparations for tutorials are often handed in and either marked or marked off to ensure individual learning takes place. Almost all classes (lectures and tutorials), especially those in third and fourth year are focused on problem solving, using theoretical knowledge to solve problems (like questions, case studies and other homework assignments) Lifelong learning is promoted by encouraging self-study by asking questions in class and by having unseen tests and exam papers written (student must study everything and cannot guess what to study). Also by very limited spoon-feeding. Professor C. M. Ambe 4.3.3 Instructional Policy Qualifying exam 1 5th year: CTA Additional subjects 4th year 3rd year 2nd year 1st year Student support in the form of notes, lecturer consultation, tutorials, hot seat Fin Acc: core of the programme student knowledge increases in stages Tax Man Acc Auditing Student support should decrease as they progress through the system Figure 4.2 Progression in financial accounting The figure above provides an illustration of the progression in financial accounting, within the context of the overall BAccSc syllabus, and how other subjects within the accounting discipline fit into the overall learning outcome for the degree of Bachelor of Accounting Science. The overall objective of the degree programme and its associated assessment are stated as follows: SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Learning outcomes - The bachelor of accounting science graduate should be able to: • Assume the role of academic or professional articles after CTA to complete accounting professional requirements. • Assume a managerial level position in the government or private sector, such as management, operational or finance and/or accounting positions. • Gather financial data, prepare and produce financial reports in an informative manner to guide informed decision of internal management operations and external users and to prepare such reports in adherence to generally accepted accounting principles and the international financial reporting standards. • Keep abreast of new developments in accounting and to integrate such developments in the preparation and interpretation of financial reports. • Offer advice on best sources of finance and assist in relevant decision making using appropriate methodology. • Apply strategic cost management techniques in planning for and achieving strategic corporate objectives, and to design suitable costing system to suit corporate operations. • Recognise existing income tax laws and in recognition of such laws, to compute income tax liability for firms, and to offer the necessary advice to manage corporate tax. • Design internal control procedure and have a firm grasp of audit risk and planning procedure to facilitate internal and external auditing functions of an accountant and in doing so assist the firm to identify red flags to potential fraud. 119 • Apply accounting and finance techniques to optimise limited resources, maximise profit with lowest possible cost, but recognising also the social responsibility of the firm. • Apply analytical skills in solving existing business problems and avoiding potential future traits. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Assessment criteria - Can learners demonstrate competence in the preparation of relevant financial statements using available source data and/or analysis and interpretation of prepared financial statements? • Are learners able to apply good business judgment through theoretical and practical skills to solve complex business problems? • Can learners determine the effect of tax, risks and inflation in capital investment options using two common capital investment analyses? • Do learners possess the skill to identify inadequacy in a corporate financial information system and suggest improvement therein? • Can learners describe a sample audit planning and associated programme for a firm’s operation? • Can learners explain suitable legal and professional responsibility of an auditor? • Have learners gained mastery of how to determine an effective cost management system for a given firm, calculate and prepare such information for strategic cost decisions of management? • Can learners analyse and advise a tax entity regarding its tax position? • Have learners mastered the interrelatedness existing between accounting, economics, law and such impact on economic stability and development. • All learning outcomes and assessment criteria for various subjects, courses and modules are designed in line with the above programme outcomes. 120 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.3.3): This serves to confirm that the SoA instructional policy is aligned to the University of Limpopo teaching and learning policy attached to this application and it strives to provide: a sound knowledge base in the field of study concerned; scholarly and/or professional dispositions, attributes and competencies appropriate to the field of study and/or future careers; academic, professional and employability knowledge, skills , attitudes and values that will enable participation in society as high level human resources with a view of promoting growth and prosperity; and competencies and attitudes necessary for lifelong learning. In addition to the UL teaching and learning policy, attention is provided to also assign the teaching philosophy of the SoA to achieve the pervasive and other skills prescribed by the SAICA competency framework. Professor C. M. Ambe 4.4 Programme Co-ordination The School of Accountancy as indicated in section 3.1.2 has four discipline subject leaders. Each subject discipline is co-ordinated by an experienced senior academic. The responsibilities of a subject leader include: • co-ordinating and lecturing at final year • ensuring the academic integrity of all courses in 1st – 4th year • reviewing all projects, tests and final examinations • ensuring that the course content in each of these courses is adequate and up-to-date There is a dedicated co-ordinator for each course. The responsibilities of a course coordinator include: • ensuring that course material is timeously developed and is at the appropriate level for each course; • ensuring that the content being developed and presented by each lecturer is in alignment with the course objectives; • liaising with the co-ordinators in courses both below and above to ensure that the academic content of each course is aligned; • allocating lecture slots to all lecturing staff allocated to specific course, including some tutorial sessions to familiarise all lecturing staff with the full programme; • managing the tutorial system for that course; • ensuring that tests and exams are rigorously set and that the quality of the questions and memorandums are of an acceptable standard; • working with lecturers in the section to develop test and exam setting skills; • liaising with the co-ordinators in courses both above and below to ensure that exam papers for each course are aligned. The figure below presents financial accounting management structure with a subject leader (programme co-ordinator), course co-ordinator and lecturers. Subject Leader Co-ordinator Fin Acc 2 Co-ordinator Fin Acc 3 Co-ordinator Fin Acc 4 Fin Acc 1 lecturers Fin Acc 2 lecturers Fin Acc 3 lecturers Fin Acc 4 lecturers Figure 4.3 Financial accounting management structure The above structure applies to each of the disciplines of Auditing, Financial Management, Taxation and support courses. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.4.1): This serves to certify that I, the Director of School, together with my HoDs and Subjects leaders are responsible for the academic coherence and integrity of the BAccSc (BCompt) programme. We are also responsible for the co-ordination of some logistical and other issues, such as day-to-day delivery, academic quality control and proper coherence and co-operation between the accountancy staff members. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Co-ordinator Fin Acc 1 121 My job description and that of HoDs is attached. Due to the highly specialised nature of the four core subject areas in the SAICA syllabi, some of the responsibilities are shared with or delegated to specific individuals. These are the 4 subject leaders whose job descriptions are also attached. I am also responsible for the resources of the school, whether these be financial, physical or technological, or even administrative. Each HoD is allocated to and responsible for the departmental operational budgets and the allocation of human resources, co-ordinated at school level. Professor C. M. Ambe 4.5 Programme Evaluation 4.5.1 Quality control procedures – programme The SoA utilises the UL policy on academic quality assurance that defines clear policies, procedures and structures for the quality assurance and management of academic activities at UL. The policy framework provides a generic set of policies and procedures, which academic units should adapt to meet their specific contexts and needs. The policies and procedures for the management of academic activities, the approval of academic programmes, and for academic review form basic aspects of UL quality assurance and management system with respect to its core academic activities, namely teaching and learning, research and community engagement. Academic review includes the review of academic programmes and modules, as well as the review of research and knowledge-based community programmes and projects, including service learning. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 During 2009 there was need to review and align third and fourth year subjects from semester to year courses. In 2010 we embarked on a programme review and re-curriculation process in line with the SAICA competency framework and the new HEQF. 122 We have evidence of the use and application of the UL academic quality assurance policy for the period 2009 - 2010 and are committed to fully apply this policy in the future. The UL academic quality assurance policy and preliminary programme review report is attached as part of this submission. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.5.1): This serves to certify the SoA comply with the provision of programme quality control processes of the University of Limpopo documented in the academic quality assurance policy framework (attached). The University of Limpopo (UL) understands quality within the context of South African Higher Education as mission-driven, effective and efficient delivery of academic and non-academic processes, which are: • contextually aligned with each other and key national imperatives, • embedded in a culture of continuous improvement and benchmarking, Custodians of programme quality review includes: School Boards, Faculty Boards, Academic Planning Committee and Senate for approval of curriculum changes before implementation. As indicate a programme review was concluded in 2010 and approved by various quality structures for implementation in 2011. There will be a next review in 2012 in mapping our curriculum to the University of Pretoria as part of our collaboration agreement. Professor C. M. Ambe 4.5.2 Quality control procedures – teaching methods/learning materials The SoA utilises the UL policy on teaching and learning which describe the University’s teaching and learning ethos. It articulates the University’s commitment to creating appropriate, meaningful learning opportunities and experiences for a diverse student body, in relation to programme type and National Qualifications Framework (NQF) level of programmes. The policy also sets out a framework for coordinated decision-making regarding teaching and learning activities across the University by broadly describing the principles, aspirations and practices that relate to teaching and learning at the University. The SoA conducts half yearly student evaluation of lecturers designed to provide feedback with respect to the teaching performance of lecturing staff. It assists the SoA to identify gaps, develop, and implement improvement plans and strategies. The staff evaluation questionnaire is divided into four sections, namely: (1) Lecturer’s knowledge of the subject/module content, (2) Lecturer’s educational skills (3) Lecturer’s attitude/character towards students and (4) General comments in support of 1-3. The questionnaire for lecturer evaluation by students and summary report is attached as part of the SoA application. Upon receipt of the staff evaluation report, individual staff meetings are held to discuss the report and to request for improvement plans to be made. However, SoA still need to link these improvement plans with future plan evaluations (the monitoring of the implementation is not yet fully implemented and requires improvement). We continuously draw on the insights and ideas of the profession and labour market in developing and updating our programmes and utilise the following sets of questions for employer survey and graduates employability. (Some of the following questions are taken from the SAQA and HESA national report of 2009 on ‘Graduate Attributes’.) Section A: Please tick the appropriate boxes. Question 1. Basic skills and understanding Do our graduates display the necessary ‘know-how’ to meet workplace expectations (i.e. can they ‘hit the ground running’?) Question 2. Knowledge and intellectual ability Do our graduates display intellectual ability and sufficient conceptual depth to perform well? Question 3. Workplace skills and applied knowledge Do our graduates demonstrate an appropriate approach and applied competence to workplace tasks? Question 4. Interactive and personal skills Are our graduates able to adapt to (changing) workplace contexts and practices with self-assurance? SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 4.5.3 Employer satisfaction To ensure that the curriculum and teaching and learning methods of SoA produce relevant graduates ‘in line with the need of labour and professional market, regional and national strategies’ and that ‘conscious efforts are made to have the programme acknowledged in the workplace’. Best practice in education internationally also recognises that educational programmes need to include ‘practitioners and professional bodies’ (Boud, 2010). 123 Section B Question 1. Please give specific indications of what our graduates lack in your workplace situation. Question 2. Please suggest how the deficiencies noted in the question above might best be addressed. The success of the above tool is still to be fully tested and a similar tool for alumni is also still to be developed. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (4.5.3): The CA programme at the University of Limpopo is relatively new, and has been offered for only the past 7 years. Qualifying University of Limpopo BAccSc (BCompt) graduates proceed to do CTA at UJ. The number of students accepted into the UJ CTA, in recent years includes: 5 in 2008; 32 in 2009; 13 in 2010 and 20 in 2011. We have a fairly good record of the successful CTA candidates over the past few years, but we are still unsure as how to track them to specific audit firms, for example. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The university has an alumni section that stays in contact with alumni, and this is the one way of keeping track that needs to be followed up by us. It is currently a weakness, but on the other hand, should we be accredited and reach a critical number of students that reach the market place, follow up and tracking of students should become relatively easier. Professor C. M. Ambe 124 Visit of Professor Alex Watson to launch the Programme Review Project and SOA Preparation for SAICA Accreditation (21 May 2010) CHAPTER 5 ASSESSMENT Introduction The objective of this chapter is to demonstrate that, SoA and UL examinations and other assessment techniques adequately measure the achievement of the stated learning objectives and that moderation is in place to review and to monitor the assessment process. Also to ensure that there is a way of recognising what individuals know and can do, before undertaking a task, job, or course of study. It may include testing, or various other techniques of assessment including compiling a profile or portfolio of learning and/or experience and that appeal procedures, to deal with learners disputing the final outcome of the summative assessment, are in place. Finally to ensure that certification procedures exist to confirm the transfer of learning, the achievement of competence and the integrity of certification. The SoA utilises the following UL policy on assessments: assessment, internal moderation, external moderation and examination, appeal, and language policy as attached to this application. The general academic rule of the University stipulates various provisions on assessments, supplementary examinations and progression rule. The Faculty of Management and Law examination commission performs an important role in validating and approving all assessment results before final publication. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 125 Visit of Ms Mandi Olivier, the Executive Director of Education SAICA, with Professor Cosmas Ambe, the Vice-Chancellor and Principal, Professor Mahlo Mokgalong, Professor O Mireku and Mr Rathanum Naidoo (21 July 2010) 5.1 Assessment policies and procedures The UL assessment policies and procedures are in line with national and international best practice and staff is continuously encouraged to apply them. Occasionally staff is provided with training on the use and the application of various assessment policies and procedures; for example, an assessment workshop was held in April 2010 in preparation for the first semester 2010 exams and an assessment and moderation workshop was held in September 2010, facilitated by Rhodes University. The following assessment guidelines are used for all subjects over and above the UL assessment policies and procedures: Internal and external review of test and exam papers: • All test and examination papers are recommended to be password protected; • The papers are reviewed by the co-ordinator of the course prior to the paper being written; • Examination papers are recommended to be completed ‘blind’ (without a solution) by one member of the lecturing team – this will help ensure that there is no ambiguity or errors in the questions and that the questions can be done in the allocated time; and • External examiners are appointed for 3 years and preferably are accounting academics from another accredited university or from practice. Security of exam papers: • Examination papers are given to the examination section by the representative of the school who is duly authorised; • The number of printed copies needs to be reconciled with the required number of question papers; and SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 • Any misprints need to be shredded. 126 Integrity of marking process • Examination scripts are recommended to be marked twice to limit mistakes relating to consistency and completeness of marking, adding of marks, etc.; • All markers are recommended to submit markers comments once marking of tests/exam are completed; and • Markers comments highlight sections of the questions that were well answered as well as common errors made by students. The markers comments are distributed to the students as well as to the lecturing staff. Markers comments guide lecturers on what sections to focus on during tutorials and revision lectures (for term tests) and for following courses to highlight (year end or second semester exams). Accuracy of recording marks • Marks are recorded on an excel spreadsheet, and properly reconciled; • These files are recommended to be password protected and regular back-ups are to be made. Appropriate procedure for exam invigilation • Course convener for course should be present during the examination. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (5.1.1): This serves to confirm that the University of Limpopo has proper assessment policies and procedures in place, which are complied as regards the assessment of learners in the BAccSc (BCompt) programme. The following policies are attached to our application: • The assessment policy, student learning (Assessment and Moderation) • Assessment management process • The RPL policy • The Language policy The policies and procedures are strictly governed by way of external moderation (in our case compulsory for exit level subjects) and internal moderation for first, second and third year subjects. Marks are entered onto the ITS database, our own records kept in Excel, and many more. The external moderators and second examiners complete the required feedback forms – these are all included in the various subject files forming part of this application. The moderators must ensure a balance in the paper and the proper coverage of topics and outcomes in a unit. All marks are entered onto one spread sheet per year level at the end of each semester. The Faculty organise an examination commission meeting. Individual marks are compared and averages, throughput and pass rates are considered and adjustments are made where necessary. At fourth year level, strict controls are exercised to ensure that only the best students pass with more than a 55% in Accounting 450, and 55% average, allowing them access to the CTA at UJ. As part of the exam commission report, students that must be excluded from the university, (due to bad performance) in line with the University of Limpopo general academic rules, are notified. Students have a full right to appeal. There is a need to implement a mitigating action at the level and the standard of assessments of the core third and fourth year courses taking into consideration that all assessment for the period 2004 to 2009 for third year, and 2010 for fourth year courses were prepared by the University of Johannesburg. Various steps will be implemented, among them the following: • Liaison with subject experts from other accredited universities and to start using them as external moderators and second examiners. • In 2010 and 2011, subject experts from UJ were requested to provide academic leadership and to specifically give guidance to lecturers in getting assessments up to standard. • In 2010 and 2011 lecturers with less experience, were motivated and sponsored to visit their peers at other benchmarking universities in South Africa (SAICA accredited universities). • In September 2010, an assessor and moderator course was organised for all staff of the School. In my opinion, a lot needs to be done in assessment. The level of own fourth year assessments still has to be tested in 2011. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 I think the University of Limpopo has a fairly vigorous and rigorous set of examination and moderation policies, and that we as accountancy staff members are fairly compliant with these policies. All assessment papers (tests, assignments and exam papers) and moderation sheets for each of course are included in the separate subject files forming part of this application. 127 5.2. Variety of assessment methods The SoA utilises a variety of formative assessment methods including class presentations, written tests, case studies and projects, assignments, concept tests, quizzes, and summative assessments in the form of formal written exams. Formative assessments progressively evaluate learning outcomes in the course of a semester or a year, while the summative assessments comprehensively cover the learning outcomes for each course or subject. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (5.1.2): This serves to confirm that SoA and UL employ a variety of assessment methods in the BAccSc (BCompt) programme. These have been described in more detail in some of the sub-sections of section 4 of this application. A typical formative assessment for a typical semester subject includes the following: SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 • Concept and objective testing: 10%; • Projects, case studies, assignments and presentations: 10%; • Formal written formative assessment I: 40%; and • Formal written formative assessment II: 40%. 128 A typical formative assessment for a year subject at third or fourth year level includes the following: • Concept and objective testing: 10%; • Projects, case studies, assignments and presentations: 10%; • Formal written formative assessment I: 10%; • Formal written formative assessment II: 15%; • Formal written formative assessment III (mid-year): 30%; • Formal written formative assessment IV: 10; and • Formal written formative assessment V: 15. Summative assessments are conducted for both semester and year courses. Tutorials assist to promote communication skills (in addition to this, there is a specific assignment in this regard in the AUDI 351/2), interpersonal skills and problem solving skills (almost dealt with on a daily basis). Regular use is also made of class tests and homework, where knowledge is sometimes tested without the application of knowledge, which is more the aim of the larger tests and assignments. In my opinion, SoA and the University of Limpopo have an adequate variety of assessment methods, and each lecturer (with the external or internal moderators) ensures the proper coverage of unit outcomes Professor C. M. Ambe CHAPTER 6 LEARNER SUPPORT Introduction Learner Support covers: • Entry requirements are aligned to ensure that good quality learners enter the programme and, that where lower entry requirements are allowed; additional support programmes are put into place to support these learners, thereby, widening access and equity to programmes. • Entry requirements must not result in excessive learner numbers being admitted onto programmes, thereby, compromising the good quality education offered by the Institution. • Academic support, counselling and mentoring is provided for learners, particularly where flexible entry requirements are offered. • Learner retention and throughput rates in the programme are monitored, especially in terms of race and gender equity, and remedial measures are taken where necessary. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 129 6.1. Entry requirements for learners 6.1.1 Entry requirement documentation The SoA has its minimum admission requirements which are communicated through the School brochure, the website, the University undergraduate prospectus and other mediums. SoA conducts and participates in a number of career exhibitions/days during which the entry requirements and the needs of the CA profession are publicised in line with the marketing and publicity strategy of SoA. This strategy requires SoA to conduct school visits, use media and other communication mediums to market its programmes and entry requirements. In addition SoA participates in the annual University open day, both on the Medunsa and on the Turfloop campuses, to market its programmes. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.1.1): The entry requirements for the BAccSc (BCompt) programme are set out in the University undergraduate prospectus and in the SoA brochures, which are attached. This document is distributed to all potential students who make enquiries, attend open days, or meet with University of Limpopo Marketing staff members, e.g. during recruitment drives. The entry requirement is also available on the University of Limpopo Website www.ul.ac.za and the school website www.soaul.ac.za. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Various student recruitment initiatives are implemented by the SoA, for example, School visits and participation in ABASA career days. The SoA also participate in KPMG and Thuthuka career days and will host the Limpopo Thuthuka camp during 27 June and 2 July 2011. The University organises annual open days in which the SoA participate. During all these student recruitment drives, SoA brochures and flyers are distributed. SoA also has a publicity and marketing strategy aimed at branding the school and attracting quality students. 130 It should be noted and noticed at this stage, that an awareness and acceptance of SoA brand is already starting to take place in the market place and in the workforce environment. This is evident in; the number of radio interviews that we participate in to promote the school and its programmes, and also in the participation of relevant stakeholders on the SoA advisory committee. Professor C. M. Ambe 6.1.2 Entry requirement to undergraduate degree programme Learners accessing the BAccsSc (BComp) qualification are assumed to have an equivalent NQF level 4/ Grade 12 qualification and be competent in: • English at NQF level 4 - (50-59%) • Mathematics level 5 – (60-69%) Or • English at NQF level 4 - (50-59%) • Mathematics level 4 – (50-59%) • Accounting at NQF level 5 - (60-69%) where candidates have not done accounting, Mathematics level 5 or above is accepted. The above entry requirements are slightly lower than entry requirements for other universities offering SAICA accredited programmes. This is intentional as UL provides opportunities to historically disadvantaged individuals towards gaining entry to the CA qualification. In this regard the SoA undergraduate programme is a four year programme. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.1.2): The University of Limpopo, operating within the objectives of the UL Thuthuka project has, in line with other public universities, adopted somewhat lower entrance requirements for the BAccSc (BCompt) taken that it offers a four year undergraduate programme. Admission Points Score of 30 (32 from 2012) calculated from 6 recognised subjects excluding life orientation; Minimum NSC requirements for degree entry must be met; English at least level 4 (50-59%); NSC achievement rating of at least 5 (60-69%) for Mathematics; Or Mathematics at level 4 and Accounting at level 5; Applicants with an Admission Points Score above 30 (from 2012) with the above requirements are placed on a waiting list for consideration. These entry requirements are, in my view, realistic taken into consideration the target market we serve and the fact that our degree is spread over four years compared to three years at other universities. We wish to have a better throughput of students, and we regard Mathematics as one of the key areas in showing the potential for successful completion of an accountancy undergraduate degree (and of course, the CTA and subsequent exams). Students not meeting these strict entry requirements can be allowed into the Bachelor of Commerce programme. Professor C. M. Ambe 6.1.3 Entry requirement into the CTA programme 6.1.4 Flexible entry routes â€“ undergraduate programme The SoA applies the Faculty and University policy in the recognition of prior learning for access to the BAccSc programme. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.1.3): Entry requirements into the CTA programme is not applicable, as University of Limpopo is applying for undergraduate accreditation from SAICA. However, since 2008 our studentâ€™s proceed to do CTA with the University of Johannesburg and the entry requirement include: A minimum score of 55% in Accounting 450 and an average of 55% in all four core subjects. Professor C. M. Ambe 131 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.1.4): This serves to confirm that, the University of Limpopo has a policy on the recognition of prior learning (RPL). However, over the past two years we have not received any application were the alternative entry policy could be applied. Transfer applications, are treated on an ad hoc basis and I have to make decisions regarding the inclusion or exclusion of individuals in the programme. For example, it is quite easy for a student; having completed a first year at any SAICA accredited University, to receive credits for most of the first year units, and also for our students to receive credits from other universities. In my opinion, the informal entry routes (transfers) are flexible and effective and the support which students may receive is quite adequate (also taking into account small classes and compulsory tutorials). Professor C. M. Ambe 6.1.5 Learner numbers The intake into the BAccSc (BCompt) programme was negotiated at an annual student intake of 150 since 2004. However, due to staffing and throughput issues the intake gradually decreased to 50 in 2009. At the September 2009 strategic planning meeting it was resolved that the 2009 intake cannot sustain the BAccSc programme. The intake in 2010 increased to 70; and the 2011 intake accepted 170 new students, thereafter, a minimum of 300 new students will be taken in annually. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 In meeting the studentsâ€™ teaching and learning needs, additional lecturing staff has been appointed. The teaching and learning process as well as the studentsâ€™ support was enhanced during 2010. 132 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.1.5): This serves to confirm that, for the BAccSc (BCompt) programme at the University of Limpopo, the number of learners admitted certainly does not exceed the capacity for offering good quality education. This is evident from all the evaluations of physical, technological and human resources as described in section 2 of this submission. We anticipate a higher intake as from 2012 and have made a request to management for the allocation of existing bigger lecture facilities. The need for tutorial venues has been raised and we have tabled the matter to management and it is receiving attention. It should also be noted that University of Limpopo, compared to other Universities, will always cater for smaller student numbers and will always try to provide personal attention to students. We plan to increase our first year student intake to a maximum of 400 by 2013/2014 compared to more than a 1000 students in other Universities. Professor C. M. Ambe 6.2 Academic support for learners 6.2.1 Academic development initiatives The SoA, in partnership and collaboration with the Centre for Academic Excellence (CAE), provides a number of academic development student support initiatives. These include the following: • SoA uses group dynamics in accelerating the learning process and provides the students with a support structure. All students reside on campus and a culture of support and care for each other is encouraged. • SoA provides the students with additional academic support that helps them to attain a thorough knowledge of the subject content and to stimulate discussions in class. • SoA encourages the students to study continuously and to monitor their progress. The students write a 10-15 minutes concept test each week. Students mark their own scripts after writing the test. The test memorandums and exam methodology are discussed in detail with the students after the test. • SoA imparts the life skills that are necessary to help the students develop those skills that are needed in the workplace. • SoA provides each student with a mentor, but also requests students to mentor other students on the project under the supervision of a dedicated Thuthuka Project co-ordinator. • SoA encourages students to do language and logic exercises which enable a better comprehension of the English language and provides the students with relevant problem-solving skills and techniques. • SoA encourages a sense of social responsibility among the students. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.2.1): This serves to certify that there are excellent support programmes for individual learners at the University of Limpopo. There is a very active Centre for Academic Excellence (CAE), of which a number of documents are attached to this application. University of Limpopo offers a full range of options for all students. ‘At risk’ students are encouraged to approach support staff for individual assistance. This need has been further recognised and prioritised by the appointment of a Dean of student affairs. The CAE has Learning Skills Advisers and academic mentors. The centre for student counselling also provides support to students. All our BAccSc (BCompt) students are funded through the UL Thuthuka Project covering tuition, accommodation, meals and books. We recently acquired books for the library for non-sponsored students. At the school level there is a dedicated Thuthuka Project Co-ordinator who assists with student queries and funding issues, and directs them to the relevant offices for assistance. We hope to establish student advisers at the school level to provide more support to ‘at risk’ students. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 While the above support structures are in place, some students are yet to take full advantage of them. The programmes are also yet to be fully implemented. SoA will, however, continue to improve on its implementation. 133 6.2.2 Support services for individual learners UL and SoA are committed to ensuring that student access is accompanied by success and throughput rates which are above the national average. This includes proper infrastructure for student residence and student life. The commitment was necessitated by the fact that UL and SoA caters mainly for black students and the majority of them come from a rural poor background. In most cases these students come to the University being academically under-prepared and thus need some form of academic intervention. Some of them have disabilities and others develop some emotional challenges while at the University. Others come to UL and SoA being academically sound but financially needy. In order to address these challenges the institution has established academic development and support services. UL has the following academic development and support services: • The Centre for Academic Excellence; • Disabled Students Unit; • Centre for Student Counselling and Development; • Student Affairs; and • Student Financial Aid Office. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The Centre for Academic Excellence (CAE) is a cross-faculty academic development and support service that drives the learning and teaching strategy. It offers academic development and support service to both staff and students, conducts research and plays a central co-ordinating function in the extended degree programmes and in the National Benchmark Test (NBT). Its primary role is to improve throughput and graduation rates of UL through engagement at a strategic level with Senate and at an operational level with Faculties, Schools and Departments, as well as Directorates such as Quality Assurance and Institutional Planning. 134 The Disabled Students Unit (DSU): The main purpose of the DSU is to provide students with disabilities access to appropriate and efficient services through the provision of a variety of services for different disabilities. It also tries to ensure equality of opportunities by identifying inequalities that may lead to academic, physical, social and spiritual deprivation at the institution. The Centre for Student Counselling and Development: provides psychological services to students with an emphasis on guidance and counselling: Orientation programmes for first entering students; academic advisement and placement; skills development; guidance and counselling; counselling and psychotherapy; psychometrics; peer counsellor programme; academic and life skills development programme; information acquisition; storage, retrieval and dissemination; career development; graduate placement and entrepreneurship programmes; internship training programme; and residence counselling programme. UL’s Student Affairs strives to be an outstanding student support service which provides optimal services aimed at enhancing the quality of student residence and life in a healthy, safe and supportive environment. The overall aim of Student Affairs is to provide a safe and conducive environment that supports student activities, growth and their quality of life at UL. The following services are co-ordinated and managed by Student Affairs: Student residence administration; Student life; Student health and wellness; Student extramural programmes (Sports, Arts, Recreation and Culture); Student Catering/Food services/Meals; Student business initiative; International student services; Transport for student activities; Student governance (SRC and student organisations); SRC elections and orientation; Multi-faith services; First entering student orientation. UL, through the Student Financial Aid Office, encourages academic excellence amongst students and recognises the importance of adequate funding towards the achievement of this overall aim. It further recognises that financing Higher Education may be out of reach for some of the students, particularly those who are academically sound, but financially needy. The institution, through the establishment of the Unit, commits itself to provide a service that endeavours to create equitable funding opportunities for the students who are eligible for funding. Opportunities, amongst others, include merit bursaries, scholarships and loans. The SoA student access to the above University wide student academic support services are coordinated by a dedicated Thuthuka Project co-ordinator. While the above support structures are in place some students are yet to take full advantage of them. The SoA will continue to improve on its implementation. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.2.2): This serves to certify that there are adequate support services for individual learners at the University of Limpopo. In my opinion, a wide variety of services are offered and in my practical experience, a fairly good service is provided. In my opinion, SoA needs to provide more structure for leaner support that it currently has especially the establishing of academic advisors. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 As indicated, the CAE runs a mentorship programme to assist new students into the University setting. The National Benchmark Test is compulsory for all new students through which relevant interventions are put in place to assist students in need of certain competencies. All academic staff is available for a minimum of six hours consultation on a weekly basis. 135 6.3 Retention and throughput of learners SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 6.3.1. Throughput An analysis of the 2009 throughput, as attached, indicates an approximate performance of above 80% for first year, 75% for second year; 70% for third year and 65% for fourth year, as depicted in the tables and figures on page 137. 136 BAccSc (BCompt) Year One: 2009 Semester 1 2009 Modules BCAL 151 BENG 151 Semester I Number of students % Passed Number 57 82 of % 52 100 students Passed Modules BMAN 151 BCAL 151 5457 82 100 BMAN 161 BENG 151 BMAN 151 6552 100 100 66 54 100 BMAN161 65 100 ECON 151 66 74 ECON 151 Table 6.1 2009 Semester 2 Modules BCAL 152 Modules BCAL 152 BENG 152 BENG 152 BMAN 152 ECON 152 ECON 152 IACC 152 IACC 152 52 55 66 98 55 52 98 96 96 55 66 84 84 76 BENG 151 BMAN 161 ECON 151 Number Number of students % Passed of 82 Modules students % Passed84 BCAL 151 84 75 82 100 BENG 151 10093 74 75 BMAN 151 BMAN161 ECON 151 74 74 74 82 82 BENG 152 BMAN 152 BMAN 162 ECON 152 IACC 152 Table 6.4 98 98 96 80 84 80 76 2009 Number of students 60 40 2009 % Passed 20 0 120 100 80 60 40 20 0 100 84 100 93 89 2010 Number of students 2010 % Passed Figure 6.3 2010 Semester 2 BCAL 152 100 93 100 100 89 89 Table 6.3 Modules % Passed Semester II 2010 Number of students Modules BCAL 152 BENG 152 Number % Passed of % 97 students 80 80 97 77 100 77 100 BMAN 152 BMAN162 75 ECON 152 IACC 152 78 75 83 75 75 78 83 100 100 98 98 120 100 97 100 100 98 96 94 80 60 40 20 0 Semester I 2010 Number of students Semester I 2010 % 96 94 96 94 Figure 6.4 The above tables and figures demonstrate a consistent excellent performance in all first year courses in both semesters one and two. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 BMAN 151 74 Figure 6.2 Semester I 2010 2010 Semester 1 BCAL 151 100 76 Table 6.2 Modules 100 Number of students 120 % Passed 55 100 Figure 6.1 Number of 55 80 students % Passed 55 80 52 98 52 98 BMAN 152 BMAN162 BMAN 162 82 74 2009 Semester II Number of students 120 100 80 60 40 20 0 137 BAccSc (BCompt) Year Two 2009 and 2010 2009 Semester 1 Modules Semester I 2009 Number of students ACCA 251 % Passed Number of 108 Modules ACCA 251 BENG 251 BENG 251 ATES 251 120 74 students % Passed 95 108 74 86 95 99 71 86 COML 251 ATES 251 COML 251 91 99 91 98 71 98 BIFO 251 BIFO 251 91 91 98 98 Table 6.5 Semester II 2009 Number of students ACCA 252 Modules ACCA 252 BENG 252 BENG 252 MACN 252 % Passed Number of 97 students 91 97 91 92 % 93 81 9382 MACN 252 COML 252 80 92 80 82 100 BIFO 252 BIFO 252 80 80 100 100 100 Table 6.6 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Semester I 2010 Number of students Number % Passed 65 of Modules ACCA 251 BENG 251 BENG 251 138 Semester I 2009 Number of students 60 40 Semester I 2009 % Pass ed 20 0 ACCA 251 BENG 251 ATES 251 COML 251 BIFO 251 100 81 93 100 100 82 80 60 2009 Number of students 40 2009 % 20 0 ACCA 252 BENG 252 MACN 252 COML 252 BIFO 252 Figure 6.6 2010 Semester 1 ACCA 251 98 71 120 81 COML 252 Modules 98 95 74 Figure 6.5 2009 Semester 2 Modules 100 80 ATES 251 ATES 251 COML 251 COML 251 BIFO 251 BIFO 251 85 students % Passed 98 65 85 48 98 63 95 48 53 55 63 53 55 95 92 92 120 100 80 60 40 85 98 95 96 2010 Number of students 2010 % Passed 20 0 ACCA 251 BENG 251 ATES 251 96 96 Table 6.7 92 COML 251 BIFO 251 Figure 6.7 2010 Semester 2 Modules Semester II 2010 Number of students 120 % Passed 100 81 93 100 100 82 ACCA 252 64 94 BENG 252 49 100 60 2009 Number of students MACN 252 51 97 40 2009 % COML 252 46 97 BIFO 252 47 95 Table 6.8 80 Modules ACCA 252 BENG 252 MACN 252 COML 252 20 0 ACCA 252 BENG 252 MACN 252 COML 252 BIFO 252 Figure 6.8 In line with the results of year one, the above tables and figures demonstrate a consistent excellent performance in all second year courses for both semesters one and two. BIFO 252 Num o stude BAccSc (BCompt) Year Three 2009 and 2010 2009 Modules 2009 Number of students ACCA 350 55Number of Modules ACCA 350 AUDI 351 AUDI 351 AUDI 352 AUDI 352 COML 351 COML 351 MACN 350 MACN 350 TAXA 352 TAXA 352 140 % Passed 120 51 students % Passed 100 55 51 113 100 125 86 125 109 108 121 AUDI 351 AUDI 352 2009 % Passed 20 91 0 ACCA 350 A UDI 351 AUDI 352 COML 351 MACN 350 TAXA 352 5858 2010 140 Number of students Number % Passed of 131 AUDI 352 COML 351 MACN 350 MACN 350 TAXA 352 80 7676 80 86 94 100 100 68 88 108 108 120 58 students % Passed 66 131 58 66 98 Modules ACCA 350 AUDI 351 COML 351 TAXA 352 2009 Number of students 58 50 Figure 6.9 2010 ACCA 350 51 40 5050 Table 6.9 Modules 60 9186 108 121 91 86 80 113 109 100 100 98 100 80 98 60 86 40 94 20 86 94 88 68 58 2010 Number of students 2010 % Passed 0 86 ACCA 350 AUDI 351AUDI 352COML 351MACN 350TAXA 352 88 Table 6.10 Figure 6.10 As from 2009, ACCA 351 and ACCA 352; MACN 351 and MACN 352 were converted from semester courses to year courses in line with the University of Johannesburg. The effect of the new, one year courses resulted in an average pass rate. The performance in semester courses for third year subjects appears to be much better. 2009 Modules ACCA 450 AUDI 450 TAXA 450 MACN 450 Modules ACCA 450 AUDI 450 92 100 2009 Number of students % Passed 41of Number students 91 % Passed 41 80 6491 92 8664 TAXA 450 MACN 450 75 49 68 80 80 80 60 92 40 75 20 49 0 75 49 2009 % Passed ACCA 450 Table 6.11 2009 Number of students AUDI 450 TAXA 450 MACN 450 Figure 6.11 2010 Modules ACCA 450 AUDI 450 TAXA 450 MACN 450 Table 6.12 Number of students % Passed 120 2010 50 Modules ACCA 450 AUDI 450 88 77 TAXA 450 MACN 450 86 Number of students % Passed 50 98 88 72 98 77 86 100 72 60 4545 20 49 49 98 72 80 45 49 2010 Number of students 2010 % Passed 40 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 BAccSc (BCompt) Year Four 2009 and 2010 0 ACCA 450 Figure 6.12 AUDI 450 TAXA 450 MACN 450 139 The performance in the fourth year subjects in 2009 and 2010, were fairly constant except for a decreased performance in TAXA 450. ACCA 450 improved from 80% to 98% due to the introduction of tutorials and a stable and committed new lecturer for the course. MACN 450 performance was below 50%, one possible reason being the non-commitment and lack of dedication of the responsible lecturer who resigned at the beginning of 2011. The throughput in an excel format is attached as part of this application. The analysis indicates a decreasing throughput as studentsâ€™ progress to higher levels. This is explained by the complexity of higher level subjects and a decrease in student support. There is a need to increase student support as well as teaching and learning processes to enhance throughput at third and fourth year levels. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (6.2.1): The statistics for the BAccSc (BCompt) programme of the University of Limpopo programme are attached in the format required by SAICA. This is also attached in sections 4.1.1 and in 7.1, and no further explanation is required for the statistics. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The CTA results are also attached and the following explanations can be given, which are also provided in section 9.1 and restated as follows: 140 2008 2009 2010 2011 Enrolment for CTA - 1st attempt 5 32 13 20 Enrolment for CTA - 2nd attempt 0 1 5 3 Total from UL in CTA class 5 33 18 23 PASSED 4 13 9 80 39 50 % Pass I do believe our students have the ability to match and even to exceed the UJ Thuthuka student pass rates. There is no process yet by which we can determine the QE 1 pass rates as our students proceed from UL to UJ for CTA. We need to establish a process to track the progress of these students at CTA and QE1 and QE2. Professor C. M. Ambe 6.4 The UL Thuthuka Project Work Readiness Life Skills Camps A significant part of the Thuthuka project at UL is the annual work readiness camp with the following objectives: Objectives of the Workplace Readiness Skills Workshops â€˘ To run an excellent, balanced programme over four years that will result in confident and capable employees entering the workplace alongside other graduates, when they begin work; • To help students grow in their personal development, their understanding of self and their direction in life; and • To be conscious that even entertainment and adventure activities should be orientated towards workplace preparation. Motivation for running Workplace Readiness Skills workshops • Most of the students will not have had the opportunity of work experience and have little idea of what the requirements of the workplace demand. • Due to their backgrounds, not many of the students have had exposure to the corporate world or the world of the CA. • Many come from previously disadvantaged education systems, where they have not had the opportunities afforded to those with whom they will have to compete with in the market place. • Many students have not had exposure in their homes, or in their upbringing, to the life skills required to achieve equally in the corporate world. • The demands and realities of the workplace also ensure a constant increase in expectation. A failure to address these issues creates failures during the course of the learnerships. This becomes especially critical as the medium-sized and smaller firms start to become a more active and a larger percentage recruiter of these graduates. Few of these firms have the resources to provide sufficient workplace readiness training, or to integrate culturally diverse employees into the workplace. These learners need to be equipped as effectively as possible before they enter such environments. • The students need to be given every opportunity to compete equally with other young chartered accountants. To achieve this, we believe the presentation of a balanced four year programme as outlined below; will launch UL students confidently in taking their place alongside other graduates when they begin work. Outputs and Benefits of the Workshops The courses will achieve the following: • Learners will gain skills which will enable them to make a better contribution to the workplace, and be more confident and motivated. • The University of Limpopo will advance its reputation in the workplace, have more motivated pupils as well as reap the immediate benefits of producing students with increased life skills. • The workplace/employer will be more effective when learners with increased confidence and skills enter the workplace. Presentation of Workplace Readiness Skills workshops The workshops are deliberately planned to be interactive and exciting. All input and activities are geared at personal discovery as opposed to up front lecture input. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Aim of Workplace Readiness Skills workshops The aim of these workshops is to provide a specialist workplace readiness skills-training course to accounting students at the University of Limpopo (UL) in order to prepare them for the workplace and to provide them with the life skills that will enable them to confidently and productively take their place equally with their counterparts in the office environment. 141 The Vuma team is able to maximise their impact on the students by using the following: • personal assessments; • interactive learning games; • questionnaires; • professionally prepared notes; • professional training videos; • computer technology ; and • unique presentation skills, SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The aim is: learning through self-discovery and active participation, as this has a lasting effect on the students, as opposed to mind knowledge input through lectures only. 142 Skills Covered The workshops reflect a healthy balance between: • Social skills e.g. Conflict resolution, co-operation, assertiveness discreet discrimination and prejudice • Personal skills e.g. Goal setting, time management, flexibility, etiquette discipline and integrity • Employment skills e.g. Job hunting interview preparation, interview technique, work relationships, client service, and working excellence • Cognitive skills e.g. Creative thinking, decision-making, logical reasoning, problem solving, and studying • Business skills e.g. Business game, work etiquette, relating work skills back to the workplace, etc. The first workshop focuses on the students themselves with the main emphasis on self-discovery and the writing of a personal mission statement. Without the confidence of knowing who you are, there is little chance of making it in the workplace. All the workshops are deliberately related back to the workplace. The skills taught are constantly related back to how the students could use them to become successful CA’s. CHAPTER 7 TRANSFORMATION REQUIREMENTS TOWARD EQUITABLE DEMOGRAPHIC TARGETS Introduction The objective of the chapter is to demonstrate that SoA is able to show that it has initiatives in place to transform the composition of the learners on the programme as well as to show that it is contributing; both in terms of the number of learners and the percentage pass rates for learners from previously disadvantaged groups. In addition the SoA is making an effort to change the demographic profile of academic staff. 7.1.1 Learners The UL and SoA mainly cater for black students of which the majority come from a rural poor background. In addition the SoA is committed to increasing the quality of its programme, teaching and learning methods including its infrastructure to enhance a mix of other demographics and racial representation. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (7.1.1): This serves to confirm that the University of Limpopo has currently no equity targets for BAccSc (BCompt) programme. The student numbers contain at least 90% black students from rural Limpopo, and the distribution of these students within the School is attached. Pass rates for the accounting students (on the standard SAICA statistics form, which is attached) indicate no exceptional difference between the pass rates of black versus other students. Professor C. M. Ambe SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 143 7.2.1 Staff (Human Resource) SoA is faced with the challenge of balanced transformation to increase the quality of its programme and teaching and learning methods, and also its leadership and management to attract historically advantaged staff. Self-Evaluation by Nedbank Chair in Accountancy & Director of School (7.2.1): This serves to confirm that the University of Limpopo and SoA has currently no equity staffing problems as at least 90% of its staff is black. Professor C. M. Ambe 7.3 The Programme The University of Limpopo Thuthuka Project started in 2004 with the aim to obtain SAICA accreditation for its academic programme (CA stream) and to maintain these standards beyond this project with the following objectives: • Capacity building of the University of Limpopo (UL) towards its achieving accreditation by the South SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 African Institute of Chartered Accountants (SAICA) to offer the academic programme. • The second objective was to identify and nurture talent from the rural areas of Limpopo and to provide these students with access to a quality education and an opportunity to qualify as Chartered Accountants. • The third and final objective was to provide the recruited students with workplace readiness training, so as to enhance business’ access to suitably prepared employees in the workplace. Based on the above background, the BAccSc programme is designed to cater for the historically disadvantaged black students. 144 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (7.3.1): This serves to confirm that the University of Limpopo has learners from traditionally disadvantaged backgrounds. The four year BAccSc (BCompt) was designed to provide an opportunity to learners from a historically disadvantage background to become chartered accountants. In my opinion we are best placed to promote the transformation agenda of SAICA. Professor C. M. Ambe CHAPTER 8 THE ACADEMIC TRAINEE PROGRAMME Not Applicable SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Congratulations to the School of Accountancyâ€™s Best Student 2010, Ms Culita Mhlongo, flanked from the left by Professor Mahlo Mokgalong, Mrs Madikolo Molepo-Modipa, Director General of the Office of the Premier Limpopo Provincial Government and Mr Sabatha Mbalekwa, the FNB Public Sector Banking CEO. 145 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 146 Award-winning students flanked by Mr Gavin Pratt from the Provincial Treasury and Mr Benny Boshielo, The Education HOD. Top: Ms Culita Mhlongo, Middle: Ms Mathapelo Mabula and Bottom: Mr Tebogo Matsi CHAPTER 9 ARTICULATION OF STUDENTS TO AN ACCREDITED CTA OR EQUIVALENT PROGRAMME Introduction The objective of this chapter is to demonstrate that graduates of the programme will be admitted to an accredited CTA, or equivalent programme. 9.1. Formal articulation agreement The SoA BAccSc programme is a flagship programme of the University of Limpopo, supported by the South African Institute of Chartered Accountants (SAICA) Thuthuka Project and initiated in 2004 with funding received from the Department of Labourâ€™s National Skills Fund to the value of R97-million over five years (2007-2011). The SAICA Thuthuka Project aims to support entry of historically disadvantaged communities into the Chartered Accountancy Profession and to achieve SAICA accreditation for the BAccSc (old BCompt) programme and to offer CTA. The project is currently being delivered in partnership with the University of Johannesburg with subvention of lecturers (Chartered Accountants) salary from ABASA and the National Youth Development Agency. After completion of a four year degree, students proceed for the CTA programme at the University of Johannesburg. The syllabus and course content are the same as that of the University of Johannesburg. UL students write the same tests and examinations, at all levels, as their UJ counterparts until January 2010 and the final year up to 2011. In order to qualify for admission to Hons & CTA, a student must pass all four subjects and obtain a combined average of 55% for their four final year subjects, as well as obtain a subâ€‘minimum of 55% in Accounting. If a student does not meet these requirements, s/he will not be admitted to the CA programme at the University of Johannesburg. SoA is busy with negotiations with UNISA, University of Pretoria and the University of Fort Hare to sign articulation agreements. Since SoA is seeking accreditation for its undergraduate programme with the intention of offering CTA from 2015, it will provide the necessary facilities, staffing and resources to absorb its own students at CTA level from 2015, initially with a partner institution and independently from 2018. 9.2. Pass Rates in the CTA programme The first batch of five SoA students gained admission to the University of Johannesburg in 2008, 34 students went to CTA in 2009, 13 in 2010 and 20 in 2011. On average, the UL Thuthuka students have performed better than Thuthuka students who studied for undergraduate at UJ, except for the 2009 batch (Mainly because of a winter school that led to more students being accepted than possible). SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 SoA has an existing collaboration agreement with the Department of Accountancy at the University of Johannesburg up to the year 2011 and an articulation agreement for CTA post 2011 has been accepted in principle. 147 Self-Evaluation by Nedbank Chair in Accountancy & Director of School (9.1.1): This serves to confirm that the University of Limpopo has an articulation agreement with the University of Johannesburg (UJ) that is valid for 2008, 2009, 2010 and 2011. Accreditation of the undergraduate programme is only now sought from SAICA. UJ has sent a promise to sign an articulation agreement if SAICA grants University of Limpopo undergraduate accreditation. I will ensure that any articulation agreement signed with the UJ and any other institution complies with all the requirements of SAICA. As it is quite difficult to do a mapping of undergraduate units and modules to one other university, as well as to SAICA, it becomes almost impossible to do this with more than one university. All the UJ undergraduate material (modules, tests, examinations and solutions) was obtained from the UL. The unit contents and standard of assessment and mapping to the SAICA syllabi were benchmarked to that of the UJ. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The reasonable degree of mapping that already exists is evident in the pass rates obtained so far. Please note that these pass rates are based on students completing their degrees in 2007; 2008 and 2009 (I started at UL July 2009). For this reason, I do not think one should expect exactly the same pass rates as those of the UJ in this case. Furthermore, the numbers are still very small, making statistical rigour impossible. 148 The below 50% pass in 2009 was as a result of a very poor 2008 at the University of Limpopo, when SAICA threatened to withdraw their support from the UL Thuthuka Project, and all fourth years students were taken to UJ for an intensive winter school revision and exams that replaced their UL predicate mark. This intervention led to 32 students qualifying for CTA with no strong background hence the 39% pass rate. Some improvement was experienced from 2010 with 50% pass. We hope the class 2011 will provide even better results. 2008 2009 2010 Enrolment for CTA - 1st attempt 5 32 13 Enrolment for CTA - 2nd attempt 0 1 5 Total from UL in CTA class 5 33 18 PASSED 4 13 9 % Passed 80 39 50 I do believe our students will have the ability to match and even to exceed the UJ pass rates in the years to come, due to the fact that we have an increasing level of experienced and committed staff members. Professor C. M. Ambe CHAPTER 10 CONCLUSION The experience to me and the entire staff of the School of Accountancy as well as the broader University of Limpopo community (Turfloop Campus) has been very challenging and difficult, but also enriching as it provided the opportunity for self-reflection and engagement with expectations towards best practice. Both academic and administrative staff members finally embraced the application process that started in September 2009, during the SAICA accreditation workshop held 28 â€“ 31 March 2011. The real challenge of preparing SAICA accreditation application was unveiled and almost two years of work seemed very little to meet the demands of the SAICA CRIT 1. Upon self-reflection we realised how much we have done within such a short time, and how far our application process has gone to ensure and to demonstrate to SAICA evaluators that the University of Limpopo (Turfloop campus) has the necessary systems and resources to run a SAICA accredited programme. We developed and implemented an action plan for April and May that included finalising subject files and soliciting reviews and feedback from partner Universities. Our BAccSc programme has been crafted around that of the University of Johannesburg and is in line with the competency framework of SAICA. While, for many years, we have relied on the teaching and learning materials and assessment from the University of Johannesburg, we have taken the initiative and the courage to request phasing out of the UJ support and have since embarked (though still fragile) on a process of creating a sustainable system to offer a SAICA accredited programme. Our student support structures and systems have enjoyed a remarkable improvement and we hope to create a quality system to provide the type of education to attract non-black learners to our programme and our campus. We shall remain resilient and committed in the Accountancy transformation process as our efforts over the past two years have elevated us to being one of the best performing Schools within the Turfloop campus at the University of Limpopo. We shall strive to sustain and to improve on the gains made and we look forward to some encouragement from the SAICA for our efforts and investments over the past years as we responded to the call of academic citizenship. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 The evaluation of the legal requirements gave us hope and we were inspired by the fairly adequate financial, technological and physical resources and agreed this cannot be a barrier for SAICA accreditation as the University Management has shown, and will extend its commitment towards ensuring the availability of resources for the BAccSc programme. An assessment of the School management, especially taken the background between the period 2004 to 2008, depicted a significant leap forward that we are proud of. However, we still find ourselves short of experienced academic leadership in the core disciplines despite many recruitment attempts. Despite our disadvantaged location, there does not seem to be idle capacity waiting to be grabbed as the University packages for Accounting Academics seems to be one of the best in the country. Our head hunting processes have not yielded positive results and it may not be possible to create this very scarce resource in the country within the short term, but to share with existing institutions while striving for the process of increasing the number of CAs for the country. 149 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 On page 151 is a summary of the turn-around journey that we have travelled to date. A veteran of the University of Limpopo’s old Department of Accounting and Auditing, describes 2009 to 2011 as an academic revolution for the University of Limpopo. 150 Professor CM Ambe (Dr) Nedbank Chair in Accountancy School of Accountancy (www.soaul.ac.za) University of Limpopo (Turfloop Campus) CHAPTER 11 The journey towards the University of Limpopo (Turfloop campus’) application for SAICA Accreditation Period (year) Core Activities The University of Limpopo Thuthuka Project commenced with the signing of an MOU between SAICA Thuthuka Project and the University of Limpopo. The first 100 new BCompt students were recruited into the CA Programme in partnership with the University of Johannesburg. A further, 144 students were recruited in 2005 and 147 in 2006 for the BCompt Programme. FASSET provided student funding covering tuition, meals, books and accommodation to the value of approximately 15 million Rand for the period 2004 to 2006. No significant progress was made towards applying for SAICA accreditation. 2006 The Association for the Advancement of Black Accountants in Southern Africa (ABASA) extended its ABASA, Nkhulu subvention fund to support the recruitment and salary subvention of the first three black CAs to the University of Limpopo. Phase II of UL Thuthuka Project (2007 – 2010) Phase II was funded by the National Skills Fund of the Department of Higher Education and Training (Previously NSF was part of Dept. of Labour). SAICA Thuthuka submitted a change control and requested funding to be extended for one more year since the turn-around strategy earmarked application for SAICA accreditation in 2011. 2007 2008 The ABASA subvention of the black CAs resulted in racial salary inequity and disillusion of non-black academic staff (two at Professor/Associate Professor level) with the result that five non-black staff (3 CAs) resigned or took early retirement during 2007 and 2008. During the period 2007 – 2008, SAICA threatened to pull out from the UL Thuthuka Project partly due to lack of ownership and too much dependence on the University of Johannesburg. In June 2008, 34 final years BCompt students were transported to attend the winter school at the University of Johannesburg. Since 2009 the University of Limpopo has harmonised the salary of all Accountancy academic staff. 2008 2009 The University of Limpopo, on SAICA Thuthuka recommendation and with the support of ABASA, acquired sponsorship from Nedbank to finance the position of Nedbank Chair in Accountancy at the University of Limpopo. The position of Nedbank Chair in Accountancy and four positions of Professor/Associate Professor were advertised by the University as part of its turn-around strategy in October 2008. Prof. van Niekerk (Business Management) was appointed Acting HoD. SAICA held monthly UL Thuthuka Project telephonic- conferences until August 2009. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 Phase I of UL Thuthuka Project (2004 – 2006) 151 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 2009 152 • 1 July: the Incumbent Nedbank Chair in Accountancy (NBCA) assumed duty. • 17 July: the NBCA applied to the CFO for the New R-Block second and third floor. • Monthly Departmental staff meetings and Management meetings were initiated from August 2009. • 11 August: Last UL Thuthuka Steering Committee meeting (SAICA Indicated that there was no need to continue with the monthly monitoring and evaluation meeting as they felt matters at UL were now under control). • 2 and 3 September: First DAA Strategic Planning and Team Building workshop. • 7 September: Meeting with the SAICA Education Development and Transformation Team (The central decision from this meeting was to phase out UJ support and ensure sustainability of delivery by UL and a plan for UL application for SAICA accreditation was discussed). • 7 September: Meeting with University of Johannesburg (UJ) – Review of the UJ – UL collaboration and agreement on the phasing out of UJ support to UL. • October: First set of subject leaders assigned. • 2 December: First External Stakeholder Engagement (Advisory Committee) and Year end function of the DAA. • Course Design and Material Development Workshop (Main outcome was the first learner guide template for use by all staff ). • Development of road map for SAICA accreditation 2010 – 2011. • Plans for the creation of the School of Accounting and Auditing (Now School of Accountancy) in line with the new academic structure for UL. • Held quarterly town hall meeting with students. • Visits were made to the University of Fort Hare for benchmarking. • Three additional staff members were appointed. 2010 • Start of the School of Accounting and Auditing (now School of Accountancy). • Visit to the University of Johannesburg for benchmarking and phasing out approach. • New Tutorial System introduced. • Implementation of phasing out of UJ support – UL lecturers took full control of first, second and third year BCompt programme delivery and prepared their own test and exams with moderation from UJ. • NBCA to serve as director of School and appointed two Acting HoDs. • January to April: Refurbishment of new offices at New R Block. • Subject leaders from 2009 continued with their functions. • Held weekly management meetings and monthly staff meetings for the rest of 2010. • Tutor training for staff and tutors conducted in February. • Initiated first programme review of the BCompt programme report submitted in August • 9 April: Visit of SAICA Thuthuka. • May to June: Relocation of School from old K to new R Block second and third floor. • May Visit by Prof. Alex Watson to launch the programme review project. • 21 July: Visit by SAICA Education team to discuss application process with UL Top Management and School. • 30 August: Team Building Workshop at the Ranch Hotel. • 1 – 3 September: Assessor and Moderators training. • September: Meeting with SAICA Thuthuka and UJ – UL to take full ownership of fourth year BCompt from January 2011. • Three Advisory committee meetings were held in 2010. • September – Graduate Recruitment programme. • Held quarterly town hall meeting with students. • Five career days in partnership with ABASA were conducted, reaching out to over 2000 learners. • Year-end function to promote social cohesion and awards to best staff members. • 12 November: BAccSc reviewed programme approved by senate for implementation in 2011. • Ten additional staff members were appointed; however, one resigned. 2011 • Implementation of phasing out of UJ – added fourth year courses of the BCompt SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 programme for delivery and prepared their own tests and exams with moderation from UJ. • Tutor training conducted for staff and tutors. • An Educational Consultant appointed to assist with teaching and learning strategies. • Held quarterly town hall meeting with students. • 28 – 31 March: SAICA Accreditation workshop at Loskop Dam. • May 2011: SoA staff visited University of Fort Hare, Monash South Africa and University of Johannesburg to Benchmark and review files for SAICA accreditation. • Two Career Days in partnership with ABASA were conducted, reaching out to over 1500 learners. • 3 June: UL submit its formal application for SAICA accreditation with site visits expected 10 August to December 2011. • Two additional admin staff members have been appointed and a further four (CAs) will be appointed before the end of June. Two staff members resigned in the first half of 2011. 153 154 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 155 156 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 157 Limpopo Leader No 20 Summer Issue 2010, pages 28 and 29. This interview was conducted in 2009. Some of the statistics eg the number of Chartered Accountants has since changed from ± 29 000 to ± 31000. SAICA ACCREDITATION SELF-EVALUATION REPORT 2011 LIST OF ANNEXURES FOR THE UNIVERSITY OF LIMPOPO (TURFLOOP CAMPUS) SAICA ACCREDITATION SELF-EVALUATION REPORT 158 ANNEXURES SUPPORTING EVIDENCE AND DOCUMENTATION ANNEXURE A CRIT 1 Signed Statements ANNEXURE B University of Limpopo Documents (Policies, Procedures, Rules and Strategies) ANNEXURE C Faculty of Management and Law Documents (Policies, Procedures, Rules and Strategies) ANNEXURE D School of Accountancy Documents (Procedures, guidelines, strategies, minutes of meetings and Action plans) ANNEXURE E Subject files for Financial Accounting ANNEXURE F Subject files for Management Accounting and Finance ANNEXURE G Subject files for Auditing ANNEXURE H Subject files for Taxation ANNEXURE I Subject files for Support Courses ANNEXURE J Supplementary Documentation VISION: To be a quality driven School of Accountancy recognised for the training of accountancy professionals and advancing thought leadership relevant to the developmental needs of South Africa. MISSION: A progressive School of Accountancy, developing and delivering strong quality accountancy professional programmes, conducting research and engaging meaningfully with stakeholders to support and produce relevant graduates.