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Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Accounting
Selected Highlights from Research Findings
This empirically-based, exploratory study outlines the framework of chartered
accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee accountants when entering into a training contract after completing their university qualification. The study identified the respondents’ satisfaction with the performance of “entry-level” trainee accountants of their duties. The results indicated that, although the educational background of trainee accountants was for the most part adequate, these trainee accountants were not sufficiently able to perform their duties when entering into training. The implication of this study is that the syllabus setters and educators should review the practicality of the current tax syllabus content for the education and training of aspirant chartered accountants in South Africa.
Contact person: Prof SA Coetzee.
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