Abstract
M.Comm. (Auditing)
2009, SAICA released its Competency Framework. The Competency Framework detailed
specific competencies to be achieved at entry point into the profession, but placed specific
emphasis on pervasive qualities and skills. The competencies in the Competency Framework
now form the foundation of SAICA’s qualification model, which will be assessed in the revised
Part I and Part II in 2013 and 2014 respectively. As a consequence, SAICA-accredited academic
providers are now being tasked to deliver not only specific competencies, but also pervasive
qualities and skills.
No research had been conducted on the views of individual academics at SAICA-accredited
academic programmes on the delivery methods that result in the acquisition/development and
assessment of SAICA’s pervasive qualities and skills, as well as on the challenges related to the
delivery of these competencies. Thus, there was significant pressure on academic providers to
respond to SAICA’s requirements in the Competency Framework, and, in the context of this
dissertation, to respond vis-à-vis pervasive qualities and skills.
The research problem was addressed by following a two-pronged approach, which firstly
entailed conducting an extensive literature review and then performing empirical work. The
literature review identified delivery methods that are recognized by IFAC, applied by CAGE
member bodies’ and used in the accounting profession to equip candidates with pervasive
qualities and skills. The empirical work solicited the views of individual academics at SAICA’s
accredited academic programmes on delivery methods that may be applied in the transfer of
pervasive qualities and skills, and on the challenges associated with this debate.
This study found that an array of delivery methods must be used in the delivery of
competencies, and formulated 19 acquisition/development and 17 assessment methods that
may be applied by academic providers in addressing SAICA’s pervasive qualities and skills, and
by HODS in drafting policies that address these competencies. In addition, this dissertation
highlighted the inconsistencies between academics providing instruction on the undergraduate
programme and their honours counterparts. It was emphasized that competence is a continual process, and that the onus to deliver all SAICA’s competencies rests with the academic providers
during their education programmes.
Furthermore, the research findings make a significant contribution to the existing body of
knowledge on pervasive qualities and skills.