Abstract
Objective of the study: The objective of this study is to examine the extent to which South African (SA) accounting academics use learning portfolios as a method of instruction, and to establish their views on whether this method can be used to transfer pervasive skills to students.
Research method: An electronically administered questionnaire was sent to academics working at universities accredited by the South African Institute of Chartered Accountants.
Findings and conclusions: Prior research provides evidence of the value of learning portfolios in the transfer of pervasive skills to students. The findings of this paper reveal a gap between the use of learning portfolios by SA accounting academics when compared to their counterparts globally, and the views of accounting bodies. This gap can be attributed to a lack of awareness by SA academics of the competencies that can be transferred using learning portfolios, and the application of alternative teaching methods.
Theoretical and practical implications: This paper provides insight into the use of learning portfolios by SA accounting academics whose traditional strengths were in technical teaching, and the reluctance of the majority of these academics to embrace learning portfolios into their academic programmes.