Abstract
M.Com. (Auditing)
The continuously changing business environment requires prospective Chartered
Accountants (hereafter CAs) to acquire and develop pervasive qualities and skills in
addition to technical accountancy knowledge, which would enable them to add value
as responsible business leaders. The South African Institute of Chartered Accountants
(hereafter SAICA) identifies specific pervasive qualities and skills, also referred to as
‘generic’ or ‘soft skills’, which all competent prospective CAs are expected to master
and apply in the work environment. These include problem-solving, leadership,
professionalism, strategic thinking, time management, verbal communication,
listening, writing, teamwork, influencing others, critical thinking and ethical awareness.
These pervasive qualities and skills, applied at the highest level of proficiency and
combined with specific competencies, form a vital relationship which results in a valueadding
competence that is unique to the CA profession.
Current literature seems to often hold the Academic Programme responsible for the
development of pervasive qualities and skills. Guidance is provided by the
International Federation of Accountants (hereafter IFAC) and existing literature on
methods which could be used to develop these pervasive qualities and skills
effectively. There are, however, conflicting opinions as to the role and responsibility of
the Academic Programmes of universities, the Professional Programmes of the
Assessment of Professional Competence (hereafter APC) and the Training
Programmes of the SAICA Training Offices in developing the required pervasive
qualities and skills of prospective CAs.
The research problem centres on the development of pervasive qualities and skills in
a comprehensive manner. Thus, SAICA’s entire qualification process was examined
as part of this dissertation, which involved an assessment of the Academic, Training
and Professional Programmes in the empirical work of this study. The research
problem is informed by the limited research available on the specific approach followed
in this dissertation, namely, testing the research problem from the point of view of
prospective CAs themselves (as the recipients of the pervasive qualities and skills
imparted by the Academic, Training and Professional Programmes). The research
problem was tested empirically through eight research hypotheses addressing the...