Journal of Economic and Financial Sciences
ISSN: (Online) 2312-2803, (Print) 1995-7076
Page 1 of 9
Original Research
Impacting accounting education using integrated
information and communication technologies
Authors:
Nazreen Dasoo1
Marina Bornman2
Raymond J. Rhodes2
Affiliations:
1
Department of Curriculum
Studies, University of
Johannesburg, Johannesburg,
South Africa
School of Accounting,
College of Business and
Economics, University of
Johannesburg, Johannesburg,
South Africa
2
Orientation: Computers, especially in the form of information and communication technologies
(ICT), have changed the procedures through which bookkeeping and accounting are
accomplished in business. Modern debates centre on the veracity and methodology of
including of ICT in accounting education. This study assessed the impact of one method of
integrating ICT in accounting education, as adopted by the University of Johannesburg (UJ) in
one diploma offering. This method has been termed ‘subject integrated information and
communication technologies’ (SIICT).
Research purpose: The purpose of this study was to evaluate the impact that the integration
of ICT into certain subjects (SIICT) has had on selected key role players of the diploma in
Accounting. This section of the study evaluates this impact on the students by comparing the
outcomes of two cohorts of students.
Corresponding author:
Raymond Rhodes,
rayr@uj.ac.za
Motivation for the study: In 2011, UJ replaced National Diploma offerings in Accounting with
a new diploma in Accounting that integrated ICT into two core subjects. This impact study
evaluated the integration, which used a theoretical model of integration that was untested in
its application.
Dates:
Received: 26 Nov. 2019
Accepted: 06 July 2020
Published: 06 Oct. 2020
Research approach/design and method: This case study, designed as an impact study, tested
the impact of integrating ICT into the core modules of the diploma. Data collection was based
on a mixed-method data collection model and included research questionnaires to the students,
recorded observations of lecturers, interviews with lecturers and a document investigation.
How to cite this article:
Dasoo, N., Bornman, M. &
Rhodes, R.J., 2020 ‘Impacting
accounting education using
integrated information and
communication technologies’,
Journal of Economic and
Financial Sciences 13(1),
a540. https://doi.org/
10.4102/jef.v13i1.540
Copyright:
© 2020. The Authors.
Licensee: AOSIS. This work
is licensed under the
Creative Commons
Attribution License.
Main findings: The students were positively impacted through (1) completing their studies in a
shorter time, (2) the time to obtain employment being shortened, (3) fewer students studying
further and (4) experiencing a greater sense of work preparedness and confidence during interviews.
Practical/managerial implications: The average time that students spend studying is shorter,
freeing university resources and costing the student less money. Different methods of study
are applied, and the students are more engaged as the subjects become more ‘real to life’.
Contribution/value-add: Employers’ acceptance of the changes and the student comments
reflect an earlier engagement with work at their place of employment.
Keywords: accountancy education; impact analysis; information and communication
technologies; integration; graduateness; employability; knowledge building; distributed
cognition.
Introduction
‘Why accounting education needs a complete overhaul’ was a lead article in the Accounting
weekly, October 2019 (Ryan 2019). Ryan cites Jason Ackerman ‘at the CPA Journal’, stating that
‘almost no technology is taught …’ and that ‘[t]he current accounting curriculum does not prepare
accountants for the world they are entering’. Ackerman also states that ‘… colleges need to stop
teaching with ledger sheets and pen and paper. This is all part of ancient history’ (Ryan 2019).
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The Fourth Industrial Revolution (4IR), which affects the levels of automation used, is a reality
spreading across the workplaces. However, third-world and emerging countries are lagging
behind and are still working on the Third Industrial Revolution (3IR) technology. Students in these
countries must be taught to work in 3IR but must be prepared for 4IR. In South Africa, as in many
parts of the world, teaching for 3IR is only starting to approach the reality of working in 3IR.
Rhodes (2012a) investigated this ‘gap between accounting education and accounting practice’ in
2009 and recommended an integration model and an intervention plan to reduce this gap. This
intervention was tested during the implementation of the integration model in 2011.
https://www.jefjournal.org.za
Open Access
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In 2011, the University of Johannesburg in South Africa (UJ)
commenced the phasing out of the 3-year National Diploma
(in Accounting, Cost and Management Accounting, and
Auditing, referred to from here on as ‘N. Dip. Acc.’) in
favour of a single UJ-specific diploma in Accounting (Dip.
Acc.). There were slight changes to the content of the
modules (Table 1); however, the target market, the student
base and selection criteria remained unchanged. The main
curricular changes to be noted are that Business Information
Systems was judged to be redundant and was removed, and
law was condensed into one subject. Other subjects such as
Cost and Management Accounting have been combined.
However, the Dip. Acc. is unique to UJ in the methodologies
used (Rhodes & Rhodes 2019) to integrate information and
communication technologies (ICT) into the core finance
subjects of the diploma using industry-standard accounting
(Sage/Pastel) and spreadsheet (Excel) software. The
integration model (Rhodes 2012a) comprises a 50% theory
division presented in a traditional auditorium setting and a
50% practical application of the coursework based in a
computer laboratory. In the N. Dip. Acc., the finance subjects
had three lecturer contact periods a week, whereas in the
Dip. Acc. there are four lecturer contact periods per week.
The practical portion of Financial Accounting includes a
simulated work-integrated-learning (WIL) aspect where the
TABLE 1: Comparison of National Diploma subjects to Diploma in accounting
subjects.
Pathway to National Diploma in Accounting Diploma in Accounting
First-year curriculum (5 subjects per
semester)
First-year curriculum (6 subjects per
semester)
Cost Accounting 1 (1) – CCZ1-1
Cost and Financial Management 1A &B
Financial Accounting 1 (1&2) – BFC1-1/2
Financial Accounting 1A/B
Commercial Law for Accountants 1 – ACL 1-1 End User Computing 1A (RPL subject)
Business Information Systems 1 (1) – ABI1-1
Entrepreneurial Skills 1 – AEN1-1
Introduction to Business Management
1B*
Economics 1 (1&2) – BED1-1/2
Economics 1A&B
Business Calculations 1 – ABC1-1
Mathematics for Finance and Business
1A/B
Communication 1 – LAN1-1
Second-year curriculum (5/4 subjects per
semester)
Second-year curriculum (5 subjects
per semester)
Cost Accounting 2 (2&3) – CCZ2-2/3
Cost and Financial Management 2A&B
Financial Accounting 2 (3&4) – BFC2-3/4
Financial Accounting 2A&B
Commercial Law for Accountants 2 (2&3)ACL2-2/3
Business Law 1A&B
Business Information Systems 1 (2) – ABI1-2 Communication 1 Module 1 (1st Sem)
Business Information Systems 1 (3) – ABI1-3 Active Citizenship 1A (2nd Sem)
Auditing 2 (1&2) – BOD2-1/2
Auditing and Internal Control 2A&B
Taxation 1 (1) – BBG1-1
Third-year curriculum (5 subjects
per semester)
Third-year curriculum (4 subjects
per semester)
Auditing 3A – BOD3-1
Auditing and Internal Control 3A&B
Business Information Systems
2A&B – ABI2-1/2
Cost and Financial Management 3A&B
Financial Accounting 3A&B – BFC3-1/2
Financial Accounting 3A&B Taxation
3A&B
Management Accounting 3A&B – MAA3-1/2
Taxation 2A&B – BBG2-1/2
Advanced Law 3 – ACL3-1
Source: Author’s abbreviation and comparison of the University of Johannesburg’s UnderGraduate Yearbook entries for 2009 and 2012.
Note: Cost and Financial Management and Financial Accounting are subject-integrated
information and communication technology subjects.
https://www.jefjournal.org.za
Original Research
students start up a company on the accounting package and
follow through with transactions on the company for the
full 3-year duration, simulating the theory taught.
Accompanying such a change in the curriculum should be a
test of the efficacy and a reporting of the outcomes. This
study, planned as an impact study within a case study, aims
to achieve the goal of reporting the impact that the changes
have wrought on the graduates of the new diploma.
How ‘unique’ is this implementation of
integrated information and communication
technologies?
A literature review and keyword search of Google Scholar
and popular international journals failed to uncover any
articles related to the accomplishment of integrating ICT
into the teaching of accountancy; in addition, review
journal articles in six popular international journals of
accounting education, headed by Rabele, Watson and
Apostolou as the group leaders, over the period 1995–2017
failed to mention any such study undertaken (Apostolou
et al. 2001, 2013, 2015, 2017, 2018; Rebele et al. 1998a, 1998b;
Watson et al.2003, 2007). However, there has been theorising
about the inclusion of ICT, the benefits that this would
bring, and the theoretical implementation and methodology
to be used (Brevis-Landsberg 2012; Law, Shaffer & Stout
2009; Rhodes 2012b, 2013; Rhodes & Rhodes 2006; Wessels
2006a).
The conclusion drawn was that if any such integration had
taken place other than at UJ, no report had been forthcoming
in the popular or ranking journals. This study addresses
this literature gap by reporting the outcomes of an actual
implementation and adding to the theoretical debate
surrounding integrating ICT into accounting education.
As an investigative case study, no hypothesis was tested; rather,
a critical review of the data collected was undertaken to assess
the impact that subject-integrated ICT (SIICT) has asserted
on accounting education and the graduates. Techterms.com
defines ICT as referring to the technologies (both software and
hardware) that provide access to information through a
telecommunication network (Christensson 2010), as used in
business and education.
Literature review
Background to the literature review
A skills gap in accounting education, between what the
student learns and what the employer requires, has been
discussed by numerous researchers (Apostolou et al. 2010;
Celik & Ecer 2009; Law et al. 2009; Lawson et al. 2014; Lee
1998; Rebele et al. 1998a, 1998b; Rhodes & Rhodes 2006;
Siegel et al. 2010; Wally-Dima 2011; Wessels 2005, 2006a,
2006b, 2007, 2008). The analysis of popular literature by
Rebele et al. (1998b) includes a section where the literature on
Educational Technology is analysed. For the period under
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review, Rebele et al. (1998b) report on four articles that
describe how to use ICT to enhance instruction:
Bagranoff (1993) discussed how to use commercial-use
accounting software to help students ‘learn to learn’ and
provided a specific example used in an accounting information
systems class.
Original Research
BOX 1: Council for Higher Education graduateness attributes.
Computer literacy
Computer literacy
Knowledge configuration skills
Information skills
Problem-solving skills
Maher (1993) described a class assignment that requires students
to develop a portion of a computerized general ledger system…
Teamwork
Coppage et al. (1996) reviewed their school’s experience in
implementing a master plan for computer integration throughout
the accounting curriculum.
Mediation skills
Wood et al. (1997) suggested that software packages help
structure approaches taken to cognitive tasks.
Rebele et al. (1998b:207) remark that ‘[l]ittle research evidence
is available to provide guidance on how to best integrate
technology into the accounting curriculum’.
There are many other examples throughout the period
reviewed. However, by the 2017 accounting research article
(Apostolou et al. 2018), the methodology required, rather
than the outcomes, is still the focus of the discussions:
Law Lawson, Pincus, Sorensen, Stocks, and Stout (2017) illustrated
how the life-cycle approach can be useful for managing the
process of developing a more integrated accounting curriculum.
Sledgianowski, Gomaa, and Tan (2017) discussed the integration
of Big Data, technology, and information systems in the
accounting curriculum. … The authors discussed how to
introduce Big Data into five functional accounting areas.
These illustrative examples show an awareness, by
researchers, that ICT skill requirements were developing at a
faster rate than formal instruction was embracing ICT. The
skills gap between accounting education and accounting
practice was formally acknowledged in the literature.
Impact of integrated information and
communication technologies on the student
Student graduateness
‘Graduateness’ was first named by the UK Higher Education
Qualification Council (HEQC) in 1995 (Stuart & Knowles
1999). It is described as the attributes that the student builds
that define the student as a graduate. Each university
attempts to instil different attributes into graduates that
would define them as being citizens from that university, and
as technology advances the attributes have emphasised the
soft skills required for the 4IR. Kavanagh et al. (2008), in
discussing stakeholders’ perspectives of the skills and
attributes for accounting graduates, state in their abstract
that in terms of technical skills, importance is placed by the
stakeholders on basic practical accounting skills, ICT skills
and industry-specific awareness.
The South African Council for Higher Education (CHE)
published a paper identifying eight graduateness attributes
applicable to higher education. These attributes, encompassing
both technical and soft skills, are listed in Box 1.
https://www.jefjournal.org.za
Networking
Social sensitivity
Source: Council for Higher Education, as cited by Togo, M., 2012, `Sustainability education
and graduateness: A way of life?’, in M. Coetzee et al. (eds.), Developing students
graduateness and employability: Issues, provocations, theory and practical guidelines,
pp. 75-88, Knowres, Randburg, South Africa.
Note that in Box 1 the CHE does not mention the disciplinerelated skills associated with the course that the student is
studying. It would appear that these skills are therefore over
and above the curriculum, yet a part of the student experience.
Note also that these skills form part of the 3IR requirements.
Bernstein and Osman (2012:45) contend that graduateness
stands apart from employability insomuch as graduateness
embraces ‘critical competencies such as global citizenship,
moral leadership, social responsibility, and a theoretical and
practical understanding of ethics and their importance within
communities of practice’.
The impact study focused on the impact that the new Dip.
Acc. had on the key role players in the Dip. Acc. programme.
Whilst the study undertaken focused on three areas of
impact, namely, the curriculum, the lecturers and the student,
this article singles out the impact that integrating ICT into the
coursework has exerted on the student. The study argues
that integrating ICT into the Financial Accounting and Cost
and Financial Management subject syllabi has had a positive
impact on the graduateness of students and, by extrapolation,
on their employability.
This study only highlights the impact on the graduateness and
employability affected by the integration of ICT into the
subjects. There are numerous articles in both psychological
and educational journals, highlighting the positive and
negative effects of human–computer interactions and the effect
this has on other graduateness attributes such as problemsolving and analytical and independent practice. However,
these effects are not under review in this article. As the greatest
change within the curriculum is the inclusion of SIICT, the
graduateness attribute of ‘ICT competence’ is investigated as
the major change within the graduateness attributes.
The time of first enrollment to achieving their first employment
of the graduates from two cohorts (Cohort 1: pre-2013 – N.
Dip. Acc graduates; Cohort 2: post-2012 – Dip. Acc. graduates)
was measured. The results indicate a certain and positive
trend in (1) the time that the students take to complete their
3-year diploma and (2) the time that graduates take to find
employment. Feedback from the graduates surveyed strongly
agrees that ICT skills were a major factor in their employability.
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Student employability
Employability is characterised by employment factors, which
consist of the broad-based ideals that all employers require
from their employees or potential employees (Wessels 2006b).
Employment factors are usually very constant and are
usually applicable to all employers. Factors such as
communication skills, problem-solving skills and mobility
have been requirements for a long time. More recently, ICT
has been added as a factor. Brevis-Landsberg (2012) calls
these factors meta-skills and has divided the meta-skills into
macro-skills. The macro-skills were further enhanced by the
inclusion of micro-skills linked to each macro-skill (BrevisLandsberg 2012). The macro-skills are explained as the
specific requirements that an employee may be looking for
that all employees are required to have. Micro-skills are the
individual skills required to perform the daily tasks. As an
example, all employees have some technology skills (metaskills); however, a company may require an accountant to
have acquired ICT (macro-skill). Within these skills, data
entry or reconcilliation ability or foreign exchange market
(FOREX) skills will be classed as the micro-skills.
Graduates vying for the same employment opportunity who
have more of the employment factors required by the employer
will generally have a greater chance of obtaining the employment
(Wessels 2006b). This ‘greater chance of obtaining employment’
has been measured in this study as the length of time a student
takes to obtain employment. The study shows that the
integration of ICT into the syllabus of Dip. Acc. is beneficial to
both the graduateness and the employability of the graduate as
it reduces the time that graduates take to obtain employment.
Additional information – Youth unemployment
Youth unemployment figures as supplied by Statistics South
Africa (Statistics SA) (2015) show a rising trend in youth
unemployment for the previous 8 years for which information
was gathered. Youth (15–34 years) unemployment rose steadily
from 32.7% in 2008 to 36.9% in 2015. This was the employment
environment into which the graduates in the survey entered.
No comparison is drawn or made with reference to the
number of graduates who are unemployed. Table 2 displays
the information gathered by Statistics SA (2015).
Original Research
with a diploma that contains some SIICT subjects. As the
diplomas differed mainly in the inclusion of SIICT subjects
(Table 1), this article focuses on the impact of the changes on
the students and their employability prospects. The changes
were viewed from the perspectives of:
• the employers in employing the students more quickly
(employability)
• the students in their study-period statistics (graduateness)
• comment from the students on the ‘worth’ of the SIICT
subjects when seeking employment.
Methodology
The theoretical framework overarching this study is Vygotsky’s
(1978) activity theory. The complete study was based on the
triangulation of the main subjects of the study, namely, the
students, the lecturers and the curriculum changes to the
subject. The Vygotsky triangle was completed with the
mediating artefact being the SIICT, and the object being a
work-ready graduate. The Vygotsky activity theory triangle
was again scrutinised in light of Engeström’s (1999) adaptation
thereto.
The influences within the case design encompass the forces
of the adapted Vygotsky–Engeström activity theory design.
The design of the case study infers that the subjects under
investigation, as well as the rules, division of labour and
the community, are bound in time and place within the
study. The mediating artefact, SIICT, is seen as the change
that has produced a different outcome. Certain of the
Vygotsky–Engeström activity theory forces have been seen
to be unaffected by the introduction of SIICT and have
remained as a constant that has no effect on the study. The
two forces that thus remained constant and that have not
changed with the inclusion of SIICT are the rules and
policies of the university and the division of labour
(lecturers), see Figure 1.
Mediang artefact
Subject integrated ICT
Objective
Outcome
The objective of the study was to evaluate the changes
brought about in replacing an existing National Diploma
TABLE 2: Youth (15–34) unemployment statistics in South Africa.
Year
Employed (× 103)
%
Unemployed (× 103)
%
Total (× 103)
2008
6460
67.3
3136
32.7
9596
Subject
Community
Object
Parents
Work-ready graduates
Employers
With a diploma in accounng
2009
6296
66.3
3194
33.7
9490
Lecturers
2010
5789
64.3
3215
35.7
9004
Graduates
2011
5704
63.8
3237
36.2
8941
Curriculum
2012
5874
64.2
3273
35.8
9147
2013
5850
63.8
3321
36.2
9171
2014
6000
63.9
3390
36.1
9390
2015
6239
63.1
3646
36.9
9885
Source: Statistics South Africa, 2015, Statistics South Africa, viewed 28 November 2017, from
https://www.statssa.gov.za/publications/P02114.2/P02114.22015.pdf.
https://www.jefjournal.org.za
Source: Adapted from Engeström, Y., 1999, ‘Activity theory and individual and social
transformation’, in Y. Engeström et al. (eds.), Perspectives on activity theory: Learning in doing:
Social, cognitive & computational perspectives, p. 31, Cambridge, New York, NY; and, Vygotsky,
L.S., 1978, Mind in society. The development of higher psychological processes. (Cole M, Steiner
V J, Scribner S & Soubermand, E; eds. and translators), Harvard University Press, Cambridge, MA.
FIGURE 1: Adaptation of Engeström’s (1999:31) and Vygotsky’s activity theory to
suit this study.
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Design
The conceptual framework for this study is a case study, with
the boundaries and limitations inherent within a case study.
Ragin (1992:5) states that ‘[b]oundaries around places and
time periods define cases’. Flick (2015) notes that the case
study is dictated by the issues being researched and is used
to highlight links between the different issues being
researched. Stake (2005) argues that a ‘[c]ase study is not a
methodological choice but a choice of what is to be studied’.
Thomas and Myers (2015:21) argue that a case study should
be examined through the lens of symbolic interactionism, as
life is a set of ‘dramatic performances’, and a case study is an
interaction between people and their environment. ‘Symbolic
interactionism’ branches from interpretivism (Gray 2014);
however, as this particular case study is looking at the cause
and effect of actions taken, the researcher argues that this
case study should be interpreted with a more pragmatic
point of view, as described by Gray (2014:29). Accordingly,
the lens adopted to explore the impact of SIICT is more a
critical-evaluative lens.
This study was conducted as an exploratory study (Yin 2013),
as it studied the impact (or outcome) that a newly introduced
tool had on an object (Dip. Acc.). Thus, the study was
conducted as a case study, but the analysis seeks to interpret
what impact has taken place. This case study was limited to
examining two cohorts of students over the period 2005–2012
for Cohort 1 and 2013–2016 for Cohort 2. This is the time limit
of the study. The only place where the integration model
developed by Rhodes (2012a) has been implemented is at the
UJ. This study is thus limited in place to the UJ.
Limitations to the case study
The key limitations to this study were that, firstly, the
research focused on the graduates of the N. Dip. Acc. and the
graduates of the Dip. Acc. from the UJ. No inference was
drawn as a comparison to other graduates from the UJ or
from any other university. The research focused only on the
key area of technology skills gained from the change in the
curriculum and in what manner they may have impacted the
employability of the graduate. Another accepted limitation
of case studies is the difficulty in generalising all outcomes
from a single case, especially a case with a small sample
base. Parallel studies can be undertaken, but there can only
be one first case study. All other aspects and key areas were
assumed to be a constant unless the research found contrary
evidence.
Population and sample
Original Research
alumni who graduated from the N. Dip. Acc. and the alumni
who graduated from the Dip. Acc. The last cohort of alumni
from the N. Dip. Acc. completed their studies in November
2012. These National Diploma graduates are also referred to
as the ‘pre-2013 alumni’. The population of graduates from
the formation of the UJ in 2006 to the last cohort of graduates
of the National Diploma is estimated at 3000. However, of the
students who volunteered for the UJ alumni database, only
366 email addresses were valid. A response rate of 29 out of
366 (8%) was achieved.
The first cohort of alumni from the Dip. Acc. completed their
studies in November 2013 and graduated in May 2014. These
National Diploma graduates are also referred to as the ‘post2012 alumni’. The population of graduates from the first
cohort of graduates of the National Diploma in 2013 to the
graduates in 2016 is estimated at 2100. However, of the
students who volunteered for the UJ alumni database, only
492 email addresses proved valid, and this resulted in a
response rate of 54 for the survey (11%).
Data collection
A mixed method of data collection and analysis was
utilised (Creswell 2012; Flick 2015; Gray 2014; Thomas &
Myers 2015). The basic data collection model used was
Creswell’s (2012) parallel convergent mixed-methods model
(see Figure 2).
The student cohort questionnaire was developed to reflect
three main objectives:
• How long did the graduate take to complete their studies
and to find employment after completing the National
Diploma and any other full-time studies?
• Has the graduate found employment commensurate with
the studies in the National Diploma that he or she
completed?
• Open-ended questions were included to garner insights
from the second cohort on the applicability of IICT in
their employment interviews and their current jobs.
Data analysis
Pre-2013 cohort and post-2012 cohort
The first round of data analysis commenced with a calculation
of frequencies and central tendencies. This was followed
with dispersion calculations and small sample deviations of
the data. The third round of analysis was an inferential
analysis, testing associations and differences between the
data from the two cohorts.
Quantave invesgaon
The population all came from the same department within
the higher education institution, and the sampling was thus
purposive, targeting the information already contained in the
electronic database of the alumni offices at the UJ. Two
cohorts of graduates were identified for the research: the
https://www.jefjournal.org.za
• Survey
Graduate analysis
Quantave and
qualitave invesgaon
Interpreted
through synthesis
• Survey
FIGURE 2: Parallel convergent mixed-methods model (Creswell 2012).
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Original Research
Post-2012 cohort
Reliability of the analysis of the data
A fourth and final round of data analysis was conducted on
the post-2012 cohort that concentrated on the open-ended
questions. In addition, a lexical analysis was conducted to
build up a thematic profile to the answers on the applicability
of IICT to their employment. Lexical words (words that give
text its meaning, such as nouns, adjectives, verbs and
adverbs) were investigated and used as both a quantitative
and a qualitative resource.
The initial analysis of the data was conducted by an
independent party and was then verified by the researcher.
Statistical Consultation Services (STATCON), a statistical
analysis business centre run by the UJ, was requested to
verify the results of the calculations performed by the author
and to recommend any calculations that they considered to
be applicable.
Validity, reliability and trustworthiness
Researchers agree that there is validity in case studies if certain
criteria and/or structures are adhered to (Creswell 2012; Flick
2015; Stake 2005; Thomas & Myers 2015; Trellis 1997; Yin
2013). One of the main issues of validity revolves around the
non-replicability of a case study. Weaknesses perceived in case
studies are that (1) the notion exists that a case study is more
suited to reporting than to theorising, which weakens the
study, and (2) a case study generalises from the conclusions of
an individual or singular occurrence. Thomas and Myers
(2015:19) propose that a case study’s weaknesses lie in the use
of single events ‘in establishing laws or theories by which we
can explain or predict’. However, the researcher contends that
the impact study’s framework and the application of such a
framework can be applied in similar case studies. It is accepted
that the case study itself cannot be replicated, as there will
never be another ‘first’ in the IICT that follows Rhodes’s
(2012a) implementation framework. This instrumental (Stake
2005) or investigative case study constitutes a case study
because of the study’s origins, its limitations and also because
it is the first occurrence of the integration being investigated.
However, this investigative case study is capable of being
paralleled by applying the same or similar rigour to another
university in another city or country. Such a duplication could
then be combined to form a collective case study (Stake 2005).
Data validity
The questionnaires and data were scrutinised for anomalies
and errors. Errors that were found were either corrected in
line with the student’s status or with the student’s other
replies. Most corrections came about because of the
limitations of the survey software.
Reliability
Reliability in a case study is dependent on the stability and
the quality of the data obtained (Riege 2003). Reliability has
been approached from two aspects, reliability of the source of
the data and reliability of the content of the data.
Reliability of the source of the data
The alumni questionnaires for both cohorts included
validation of the unique student number issued to all
students. These student numbers are dated at the first date of
enquiry or registration. All the required student numbers
were checked as falling within the validity period of the
course that the student completed.
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Trustworthiness
Scientific rigour in this case study was achieved by
conducting a mixed-methods approach to the data collection.
Case studies are often seen as lacking in scientific rigour
because of the complex nature of qualitative case-based
studies. However, a case study need not be composed of a
qualitative inquiry only (Creswell & Plano Clark2018; Flick
2015; Stake 2005; Trellis1997). Creswell and Plano Clark
(2018), Stake (2005) and Flick (2015) agree that quantitative
instruments can be used to support the qualitative nature of
case studies, especially where case studies theorise rather
than explain or report. Simons (2009) argues that though
rigour may have been an issue in the past, many of the
modern definitions of a case study concentrate on the
complexity of the case study, rather than on the data
collection method, as a greater number of case studies are
now based on mixed-methods data collection strategies.
Creswell and Plano Clarke (2018:174) link integrative
data analysis and interpretation to mixed-methods designs
and recommend methods of validating the qualitative
data. Of the methods recommended by Creswell and Plano
Clarke (2018:169), triangulation, reporting of disconfirming
evidence and drawing data from several individuals are
encompassed within this study.
Ethical consideration
Ethical clearance was given for this study by the Faculty of
Education of the University of Johannesburg under clearance
number: 090/2016. Clearance was granted for the researcher
to conduct surveys, interviews and observations as required
for the completion of the study. No ethical impact was
envisaged, and no lecturer, student or graduate was harmed
or could be identified in any way in this study. There were no
minors involved.
Analysis and comparison of alumni
In this section, the results from Cohort 1 (the National
Diploma) will first be introduced, and then the data of Cohort
2 will be shown before comparisons are made and the data
are interpreted.
Analysis of pre-2013 alumni survey
Comparison of time taken to graduate against
employment time
Table 3 compares the length of time taken for students to
complete their studies with the time taken for the graduates
to find employment. The overall average length of time
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Original Research
TABLE 3: Time taken for National Diploma students to graduate compared with
time taken to find employment.
TABLE 4: Cohort 2 time taken to complete studies shown against the time taken
to obtain employment.
Time taken to
obtain employment
Time taken to find
employment
No. of students who
graduated in:
Total no. of
graduates
3 years
of study
> 3 to 4 years
of study
> 4 to 5.5 years
of study
n
%
No. of students who graduated in:
Total no. of
graduates (%)
3 years
of study
> 3 to 4 years
of study
> 4 to 5.5 years
of study
n
%
0–6 months
4†
1
3†
8†
28
0–6 months
5†
5†
2
12
40
7–12 months
4
3
1
8
28
7–12 months
6
1
0
7
23
13–18 months
1
3
-
4
14
13–18 months
3
1
0
4
13
18 months to 2 years
1
1
-
2
7
18 months to 2 years
2
0
0
2
7
25 months to still
unemployed
5
1
1
7
24
25 months to still
unemployed
3
1
1
5
17
Total
15
9
5
29
100
Total
19
8
3
30
100
†, These numbers include four graduates who obtained employment before completing
†, These amounts include two graduates who obtained employment before completing their
taken by the students to complete their studies and to find
employment has been termed the ‘study-to-employment
cycle’. The weighted average length of time taken for the
N. Dip. students to complete their studies was 3 years
7.7 months, and the weighted average time to obtain
employment was calculated at 12.8 months, resulting in a
study-to-employment cycle of 4 years and 8.5 months.
TABLE 5: Comparison of the two cohorts’ time taken to obtain employment
along with youth unemployment statistics and confidence interval.
their studies.
Analysis of post-2012 alumni survey
Comparison of time taken to graduate against
employment time
Table 4 compares the length of study with the time taken for
the graduates to find employment. The weighted average
length of time taken for studies to be completed was reported
as 3 years and 4.7 months, and the weighted average time to
obtain employment was calculated at 10.5 months, resulting
in a study-to-employment cycle of 4 years and 3.2 months.
In correlating the data between the two cohorts surveyed,
a critical investigation of the data for the post-2012
alumni (Cohort 2) survey was undertaken. The students of
the pre-2013 alumni (Cohort 1) were only classified as
unemployed 2 years after graduation. Graduates of the
second cohort who had completed their studies less than 2
years prior to the survey and were unemployed were
removed from the data to eliminate skew in the data. This
resulted in a balance of 30 students in Cohort 2 with data that
were compatible with the Cohort 1 data, and that could be
measured in this analysis.
Comparison and analysis alumni surveys
Comparison of time taken to graduate against
employment time
Table 3 displayed an analysis of the time taken to obtain
employment for the graduates from the first cohort
surveyed. Similarly, Table 4 displayed an analysis of the
time taken to obtain employment for the graduates from the
second cohort surveyed. Table 5 compares the time taken by
the two cohorts to obtain permanent employment despite
the increase in youth unemployment percentages over the
period investigated.
Table 6 reflects a comparison of the two cohorts in terms of
the overall average length of time taken to complete their
https://www.jefjournal.org.za
studies.
Time taken to obtain
employment
No. of Cohort 1
participants† (%)
0–6 months§
No. of Cohort 2
participants‡ (%)
n
%
n
%
8
28
12
40
7–12 months
8
28
7
23
13–18 months
4
14
4
13
18 months to 2 years
2
7
2
7
25 months to still unemployed
7
24
5
17
Total
29
100
30
100
†, Cohort 1, 2005–2012. Youth unemployment during the period 2008–2012 (Statistics SA
2015): 32.7–35.8%. Mean time to obtain employment: 12.8 months.
‡, Cohort 2, 2013–2016. Youth unemployment during the period 2012–2015 (Statistics SA
2015): 35.8–36.9%. Mean time to obtain employment: 10.5 months.
§, The calculations reflect that alumni in Cohort 2 found employment an average of
2.3 months more quickly despite the rise in youth unemployment.
TABLE 6: Study–employment cycle.
Variable
Pre 2013 N. Dip. Acc.
Post 2012 Dip. Acc
Length of study
3 years 7.7 months
3 years 4.7 months
Time to obtain employment
1 year 0.8 months
0 years 10.5 months
Study-employment cycle
4 years 8.5 months
4 years 3.2 months
(5.3 months quicker)
studies and the time taken to find employment. When
analysed in light of rising youth unemployment, a definite
argument is presented for the inclusion of ICT in the
accounting curriculum of career-oriented qualifications.
Comment from the respondents
In responding to the request to comment on their perceptions
of the ‘usefulness’ (or benefit) of the SIICT in the diploma,
85% of the alumni of Cohort 2 were positive that the inclusion
of SIICT was advantageous. Only 9% of the students were
negative towards the inclusion of ICT. The remaining 6%
were undecided or refrained from commenting. The lexical
analysis (Bolden & Moscarola 2000) in Figure 3, reflected a
tendency to reply with the verb used in the question: ‘Please
comment on your impression of the computer work included
in the Accounting and Cost Accounting modules. Was it
helpful? If so, in what manner?’
The word ‘helpful’ or a derivative thereof (‘help’, ‘helped’,
‘useful’) was repeated by 31 respondents, of whom two were
negative, with replies similar to:
‘No, it was not helpful, as I have never used any of those
computer skills at work.’ (Stu26, Female, Graduated 2015)
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Original Research
‘The Excel-based calculations for cost helped a lot.’ (Stu2, Female,
Graduated 2015)
Analysis for lexical words
‘The practical classes made me feel like I was in the outside
world.’ (Stu11, Female, Graduated 2017)
Lexical analysis
‘It made it easy for me to get used to the financial software that
I’ve got here at work.’ (Stu20, Male, Graduated 2014)
Helpfulness
Practical
Positive use (age)
The qualitative responses for the students show a large
positive response towards the inclusion of SIICT in the
syllabus for both SIICT subjects of Accountancy and Cost and
Management Accounting. The application of the software,
hardware, skills and knowledge is a recurring theme that
appears often in the responses.
Conclusion
FIGURE 3: Analysis of Cohort 2’s replies for lexical words (Bolden & Moscarola
2000).
The second most common code derived from the lexical
analysis reflected that of the 54 students, 46 replies were
classified as positive replies. Within the positive replies,
25 students noted that the inclusion of ICT had had a
positive effect:
‘It gives more depth, and it’s practical work that [is] done on a
day-to-day basis in the work environment.’ (Stu4, Gender
unknown, Graduated 2017)
‘Yes, it prepared me.’ (Stu24, Female, Graduated 2015)
‘It was helpful because it opens doors for better jobs.’ (Stu39,
Male, Graduated 2017)
Eight students were not positive about the inclusion of ICT,
and of those eight students, five had gained employment in
an environment where they did not use their SIICT skills and
were classified as neutral. Only three replies were negative.
Participants stated:
‘The work was helpful, but I did not end up getting the relevant job
for my qualification.’ (Stu20, Gender unknown, Graduated 2014)
‘I am not doing accounting work, but I think it was helpful.’
(Stu51, Female, Graduated 2017)
Other verbs that were more commonly used were aligned to
‘positive use’ for self (25):
‘It helped me with my Excel skills.’ (Stu43, Gender unknown,
Graduated 2017)
‘It made it easy for me to get used to the financial software that
I got here at work.’ (Stu20, Male, Graduated 2014)
A second round of thematic analysis based on the modified
activity theory (Figure 1) was undertaken.
Common themes identified when interrogating the data for
responses applicable to ‘subject’ focused on the curriculum
and the use of the skills gained (27) and the knowledge
gained (17). Within these two response themes, there were
13 students who mentioned both. The responses were
mainly positive, as seen in the statements below:
https://www.jefjournal.org.za
The University of Johannesburg implemented a new diploma
based on the ICT integration model developed by Rhodes
(2012a). The model integrated ICT into the core modules of
the diploma in a 50–50 division between practical and
theoretical learning. A case study was initiated to evaluate
the efficacy of the new diploma. This study evaluated the
impact that this implementation of SIICT wrought upon the
students in the diploma.
Three main aspects were investigated and synthesised.
First was the student graduateness as reflected in the time
taken by the student to complete the course. The students
of the new diploma took a shorter average time (by
3 months) to complete their diploma. Students from the
new diploma took an average period to obtain employment
that was shorter by 2.3 months despite rising youth
unemployment during the review period. This shorter
employment time suggests greater employer acceptance of
the new diploma. Finally, comments from the students
indicated greater technical confidence and work-readiness
by the students during job interviews. Eighty-five per cent
of the students were positive concerning the inclusion of
SIICT, whilst 9% of the students were negative towards
the inclusion of ICT and 6% were undecided or refrained
from commenting.
The shorter study–employment cycle and the positive student
comments indicate that the integration of ICT into the new
diploma and the accompanying SIICT subjects resulted in a
positive impact on the students’ employment prospects.
The results also indicate that an impact study is a positive
method of analysing the success or failure of a curricular
reform. The recommendations include investigating methods
of ensuring the sustainability of the diploma and using the
results of the investigation as an advertisement to attract
prospective students to the diploma.
Acknowledgements
Competing interests
The authors have declared that no competing interests exist.
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Authors’ contributions
All authors contributed equally to this work.
Funding information
This research received no specific grant from any funding
agency in the public, commercial or not-for-profit sectors.
Data availability statement
Original data were confidentially collected for a PhD study
and cannot be shared.
Disclaimer
The views and opinions expressed in this article are those of
the authors and do not necessarily reflect the official policy or
position of any affiliated agency of the authors.
Original Research
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