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Analysing South African undergraduate accounting students’ preparedness for the fourth industrial revolution
Dissertation   Open access

Analysing South African undergraduate accounting students’ preparedness for the fourth industrial revolution

Belinda Schutte
Doctor of Philosophy (PHD), University of Johannesburg
2025
Handle:
https://hdl.handle.net/10210/521372

Abstract

The purpose of this study was to examine the preparedness of students for the 4IR in undergraduate accounting curricula. The objective was to evaluate if the current undergraduate accounting curricula, offered in accounting qualifications relating to degrees provided students with the necessary skills and competencies required for the 4IR to ensure employability after graduation. A pragmatist research paradigm was applied to achieve the objective; thus, the study followed a mixed-methods research design as both qualitative and quantitative data were collected and analysed. Qualitative data was obtained through a literature review and a content analysis. The yearbooks of the top 9 universities were analysed to identify if the current undergraduate accounting curriculum relating to degrees includes the necessary skills and competencies required for the 4IR. Quantitative data was obtained through a self-administered survey to identify if accounting graduates believed their undergraduate studies prepared them for the 4IR, which was posted on various social media platforms for accounting graduates to complete. Both the results from the qualitative and quantitative data were analysed through SPSS. The findings from the literature review indicated that the required skills and competencies needed in the 4IR can be divided into six categories namely, technical skills, ethical skills, business skills, digital skills, soft skills, and research skills. The findings from the content analysis and the survey indicated that the current undergraduate accounting curriculum relating to degrees, is well-developed in terms of technical skills and research skills but there were mixed responses in terms of ethical skills, business skills and soft skills, as the qualitative and quantitative findings contradicted each other. The findings from the content analysis and the survey further revealed that the current undergraduate accounting curriculum relating to degrees is not developed well in terms of digital skills. It is therefore recommended that the undergraduate accounting curriculum relating to degrees be revised to ensure that it includes module outcomes in the yearbook to develop the necessary ethical, business, soft and digital skills to ensure that the accounting graduates are prepared for the 4IR.
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