Study behaviours contributing to performance in each of the modules of postgraduate accountancy studies
DOI:
https://doi.org/10.20853/40-2-6783Keywords:
Study behaviours, students success, accounting, postgraduate studies, student experiencesAbstract
As prior studies only considered the Certificate of Theory in Accounting (CTA) as a whole, it is uncertain whether the study behaviours associated with performance differ for each module in the CTA (Financial Accounting, Management Accounting, Taxation and Auditing). Therefore, this study's primary objective was to identify study behaviours that could be employed in each module in the CTA programme to enhance performance. Secondary objectives included identifying changes in study behaviours from undergraduate to postgraduate and the effect of online (versus in-person) classes. A student questionnaire, including closed-ended and open-ended questions, was employed to gather data on students’ study behaviours, marks and perceptions. A regression analysis revealed that consistently studying Auditing and working in a study group for other modules showed a positive association with CTA performance. Moreover, making mind maps for Financial Accounting and Taxation to gain a holistic view of entire topics aided performance. Thematic analysis of qualitative data showed that practising questions was crucial for all modules. For Financial Accounting and Management Accounting, respondents found it beneficial to understand the principles, while learning the theory was recommended for Taxation and Auditing. Changes in study behaviours from undergraduate to postgraduate included better use of open-book materials. Attending classes in-person (compared to online) was viewed as more beneficial for CTA students. This study identified specific study behaviours on a per-module basis, which can be shared with students to help them improve their performance in CTA. Moreover, it showed that the characteristics of student cohorts change over time and that millennials might value working in study groups more than their predecessors.
Downloads
References
Ali, I., A. K. Narayan, and U. Sharma. 2021. “Adapting to COVID-19 disruptions: Student engagement in online learning of accounting.” Accounting Research Journal 34(3): 261–269.
Anthony, J. 2013. “An exploratory investigation of the approaches to learning of accounting students studying toward a professionally accredited post-graduate programme at the University of Cape Town.” Master’s dissertation. University of Cape Town.
Ayodele, C. S. and D. R. Adebiyi. 2013. “Study habits as influence of academic performance of university undergraduates in Nigeria.” Research journal in organizational Psychology & Educational studies 2(3): 72–75.
Barac, K., M. Kirstein, R. Kunz, and B. Beukes. 2016. "Factors influencing students’ learning approaches in auditing." Meditari Accountancy Research 24(3): 390‒413
Brink, S. M., 2023. “Exploring accounting students' experiences during the COVID-19 pandemic to inform teaching and learning decision-making post pandemic.” Journal of Applied Research in Higher Education. DOI: 10.1108/JARHE-08-2023-0324
Brink, S.M. 2025. “Rethinking teaching modalities: Student experiences from a volatile period and HyFlex-aligned recommendations for future accounting education.” The International Journal of Management Education 24(1): 101298
Brink, S.M. 2026. “Exploring accounting students’ experiences of teaching modalities: A self-determination theory lens” Working paper. School of Accountancy, Stellenbosch University, 14 April.
Britton, B. and A. Tesser. 1991. “Effects of time-management practices on college grades.” Journal of Educational Psychology 83(3): 405–411.
Credé, M. and N. R. Kuncel. 2008. “Study habits, skills, and attitudes: The third pillar supporting collegiate academic performance.” Perspectives on Psychological Science 3(6): 425–453.
Creswell, J. W. and T. C. Guetterman. 2019. Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research. Boston: Pearson Education.
Crous, C. and E. Goodchild. 2021. “Predictors of academic success in postgraduate auditing in the chartered accountancy programme at a South African university.” South African Higher Education Journal 35(5): 23–47.
Dehrmann, L. 2013. “Predictors of Examination Success in the SAICA Qualifying Examinations.” Master’s dissertation. Stellenbosch University.
De Jager, E. 2014. “Thuthuka students' perceptions of factors influencing success.” Journal of Economic and Financial Sciences 7(1): 53–72.
De Villiers, R. R. and J. P. Fouché. 2015. "The effectiveness of teaching methodologies in audit education: A student perspective." South African Journal of Higher Education 29(6): 58-77.
Dhawan, S. 2020. “Online Learning: A Panacea in the Time of COVID-19 Crisis.” Journal of Education Technological Systems 49(1): 5–22.
Fouché, J. P. 2017. “The reported study habits and time management trends of postgraduate students in accountancy.” South African Journal of Higher Education 31(6): 197–217.
Given, L. M. 2008. The SAGE encyclopedia of qualitative research methods. California: Sage Publications.
Hussein, E., S. Daoud, H. Alrabaiah, and R. Badawi. 2020. “Exploring undergraduate students’ attitudes towards emergency online learning during COVID-19: A case from the UAE.” Children and Youth Services Review (119): 105699.
Jaggars, S. S. 2014. “Choosing between online and face-to-face courses: Community college student voices.” American Journal of Distance Education 28(1): 27‒38.
Karakas, F., A. Manisaligil, and E. Sarigollu. 2015. Management learning at the speed of life: Designing reflective, creative, and collaborative spaces for millennials. The International Journal of Management Education, 13(3): 237‒248.
Kemp, N. and R. Grieve. 2014. “Face-to-face or face-to-screen? Undergraduates' opinions and test performance in classroom vs. online learning.” Frontiers in psychology (5): 1278.
Kuphanga, D. 2024. Questionnaires in Research: Their Role, Advantages, and Main Aspects. DOI:10.13140/RG.2.2.15334.64325
LASSI Learning and study strategies: Inventory. 2022. 3rd edition. https://www.hhpublishing.com/ap/_assessments/LASSI-3rd-Edition.html
Liu, T. and S. Zainuddin 2020. “Extrinsic and intrinsic motivation towards the online component of blended learning in accounting education: evidence from a Malaysian public university.” Quality Assurance in Education 29 (2/3): 293–310.
Meulenbroeks, R. 2020. “Suddenly fully online: A case study of a blended university course moving online during the COVID-19 pandemic.” Heliyon 6(12): e05728.
Merriam, S. and E. J. Tisdell. 2016. Qualitative research: A guide to design and implementation. San Francisco: Jossey-Bass.
Mistry, U., R. Megally, R. Aly Rashed. 2024. “Students’ preferences for teaching and exam delivery modes in accounting education post-COVID-19 pandemic.” Accounting Education https://doi.org/10.1080/09639284.2024.2341242
O'Cathain, A. and Thomas, K. J. 2004. " Any other comments?" Open questions on questionnaires–a bane or a bonus to research?.” BMC medical research methodology 4: 1‒7.
Oliver, P. 2006. Purposive sampling. In V. Jupp (ed.), The SAGE dictionary of social research methods. SAGE [Online]. https://methods-sagepub-com.ez.sun.ac.za/reference/the-sage-dictionary-of-social-research-methods/n162.xml?fromsearch=true
Paul J. and F. Jefferson. 2019. “A comparative analysis of student performance in an online vs. face-to-face environmental science course from 2009 to 2016.” Frontiers in Computers 1: 472525.
Quimí, J. and J. Alexandra. 2022. “Face-to-face vs online learning advantages and disadvantages.” Master’s dissertation. Universidad Estatal Península de Santa Elena.
Serhan, D. 2020. “Transitioning from Face-to-Face to Remote Learning: Students' Attitudes and Perceptions of Using Zoom during COVID-19 Pandemic.” International Journal of Technology in Education and Science 4(4): 335–342.
Smit, S. and M. Rossouw. 2019. “An exploratory study: Testing the effectiveness of a live-streamed lecture at tertiary level for accounting students.” Journal of Economic and Financial Sciences 12(1): 1–8.
Spencer, D. and T. Temple. 2021. “Examining Students' Online Course Perceptions and Comparing Student Performance Outcomes in Online and Face-to-Face Classrooms.” Online Learning 25(2): 233–261.
Steenkamp, G. 2012. “The impact of study behaviour on the success of South African CTA students.” South African Journal of Accounting Research 26(1): 1–15.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Petra Laubser, Neil de Kock, Jamie Mannel, Gretha Steenkanp, Sophia Magaretha Brink
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This journal is an open access journal, and the authors and journal should be properly acknowledged, when works are cited.
Authors, copyright holders, may use the publishers version for teaching purposes, in books, theses, dissertations, conferences and conference papers.
A copy of the authors' publishers version may also be hosted on the following websites:
- Non-commercial personal homepage or blog.
- Institutional webpage.
- Authors Institutional Repository.
The following notice should accompany such a posting on the website: This is an electronic version of an article published in SAJHE, Volume XXX, number XXX, pages XXX “XXX", DOI. Authors should also supply a hyperlink to the original paper or indicate where the original paper (http://www.journals.ac.za/index.php/SAJHE) may be found.
Authors publishers version, affiliated with the Stellenbosch University will be automatically deposited in the University Institutional Repository SUNScholar.
Articles as a whole, may not be re-published with another journal.
The following license applies:
Attribution CC BY-NC-ND 4.0
