Accounting theories, practices, education and human capital formation trends: Empirical and conceptual insights

Danie Schutte is a professor in the School of Accounting Sciences at NWU, South Africa. He is a chartered accountant (CA[SA]) and holds a Doctor of Philosophy (PhD) in Accountancy from NWU. He has lectured in financial accounting, management accounting and taxation, receiving the Institutional Teaching Excellence Award at NWU in both 2007 and 2011. He served as Treasurer of the Southern African Accounting Association (SAAA) Central Region and was a member of the education committee of the South African Institute of Professional Accountants (SAIPA). Schutte supervises students in accountancy, management accountancy, taxation and forensic accountancy, with 11 PhD and 32 MA students having completed their studies under his guidance. In 2018, one of his PhD students won the SAIPA Award for the Best PhD in Accountancy. Schutte has presented 36 conference papers and authored 50 articles in peer-reviewed journals. In 2020, he was recognised as the most productive researcher in his faculty and received the Best Paper Awards at the SAAA Conference in both 2018 and 2022. Additionally, he is a visiting professor at Chandigarh University, India; a sectional editor for the South African Journal of Economic and Management Sciences; and the chairperson of the School of Accounting Scientific Committee at NWU.

Jacobus Paulus Fouché is a distinguished professor at NWU, South Africa, committed to advancing excellence in Accounting education. He has played a pivotal role in shaping the pedagogical landscape through innovative teaching methodologies and research. He holds several prestigious professional designations, including CA(SA), Certified Financial Planner (CFP) and Certified Professional Retirement Coach (CPRC). His academic journey includes an MA in Financial Management and a PhD in Accountancy, with a focus on Accounting education. Throughout his teaching career, Fouché has received numerous accolades, such as the NWU University Teaching Excellence Award (UTEA), the KPMG Best Presenter Award at the SAAA national conference and a commendation award from the Higher Education Learning and Teaching Association of Southern Africa (HELTASA). In 2022, he earned a National Research Foundation (NRF) C-rating in recognition of his contributions to Accounting education and personal finance as a researcher. Additionally, Fouché has successfully guided and supervised a diverse group of students pursuing advanced degrees.

James Ako Oben is a former lecturer in the Master of Science (MSc) programme in Accounting Information Systems and Internal Auditing at the University Institute of the Coast in Douala, Cameroon. He is currently a PhD candidate in the College of Accounting Sciences at the University of South Africa (Unisa), focusing his research on integrated reporting. He holds a Master of Philosophy (MPhil) in Accounting Sciences from Unisa, Pretoria; Bachelor of Commerce (BCom) Honours (Hons) degree in Financial Accounting from NWU, Potchefstroom; and a BCom in Chartered Accountancy from NWU, Mahikeng. His research interests include integrated reporting, sustainability reporting, financial reporting, corporate governance and accounting education, particularly in teaching and learning methodologies. Oben has authored three published articles in various accredited journals and has presented several papers at conferences both nationally and internationally. He has also contributed a chapter to conference proceedings publication Towards Digitally Transforming Accounting and Business Processes (Springer, Cham, 2024, pp. 425–442). As a leading independent research consultant, Oben has over five years of experience providing academic and market research services, including statistical analysis using the IBM Statistical Package for the Social Sciences (SPSS). He currently serves as a reviewer for the Journal for Educators, Teachers, and Trainers. He resides in Cameroon with his family.

John Andrew van der Poll holds a PhD in Computer Science from Unisa, Pretoria, South Africa. Van der Poll is a research professor in the digital transformation and value chain management area at the Graduate School of Business Leadership (SBL), Unisa. He also serves as Vice-President for South Africa’s northern region at the Academy for Global Business Advancement (AGBA). His research interests focus on promoting formal methods for software development among upper management in the industry. He has published over 120 journal articles and peer-reviewed conference proceedings, presented at national and international conferences, and guest-edited a special edition of the Journal for Global Business Advancement (JGBA) for Inderscience. Most of his journal articles are indexed in the Web of Science (WoS), Scopus and the Directory of Open Access Journals (DOAJ). He has supervised numerous candidates for MSc, Master of Business Administration (MBA), Master of Business Leadership (MBL), PhD, Doctor of Business Leadership (DBL) and Doctor of Commerce (DCom) degrees. Currently, he supervises 11 doctoral candidates and five MA students. Van der Poll is a South African NRF C2-rated researcher, and has received an NRF Competitive Programme for Rated Researchers (CPRR) grant for 2023–2025.

Huibrecht Margaretha van der Poll is a professor of management accounting at SBL, Unisa, South Africa. Since 2016, Van der Poll has served as the programme manager, guiding DBL supervisors and students. She holds a DCom in Financial Management Sciences from the University of Pretoria, South Africa. In 2022, she received the Unisa Women’s Prize for Excellence in Research for her project titled ‘Environmental management accounting (EMA): Addressing the challenges regarding implementation, management commitment, and opportunities in the 4IR’. Her research interests focus on environmental management accounting. Additionally, she is the vice-president for South Africa’s southern region at AGBA. As an NRF C3-rated researcher, she has published over 40 peer-reviewed articles in accredited journals, primarily in international journals and conference proceedings. She has also presented conference papers at both national and international events. Van der Poll has successfully supervised numerous candidates for MA and PhD degrees, including MBL, MBA, MCom, Master of Philosophy(MPhil), DBL, DCom and PhD.

Kola Benson Ajeigbe holds a PhD in Accounting from NWU, South Africa, obtained in 2020. He is a self-motivated and vision-driven individual with an extensive background in accounting. He possesses a strong and unique work experience, a desire for teamwork and a zest for challenges. He is a growing researcher in accounting, with numerous publications in reputable journals indexed by the Department of Higher Education and Training (DHET), International Bibliography of the Social Sciences (IBSS), and Scopus. He has also presented at many local and international conferences. His most recent publications are with Springer Nature (Environment, Development and Sustainability) and Taylor & Francis (African Journal of Business Economic Research [AJBER]) journals in December 2023. He holds a PhD in Accounting, an MSc in Accounting, an MBA in Finance and a Bachelor of Science (BSc) in Accounting. He has over 10 years of teaching experience in higher education. He began his teaching career in 2005 at Osun State Polytechnic, Iree, where he rose to the position of Lecturer before leaving the institution. He departed from the polytechnic system to pursue his passion for becoming a professor. During his time at Osun State Polytechnic, Ajeigbe taught various Accounting subjects, which helped him become well versed in many Accounting modules. He is skilled in cost and management accounting, financial management, corporate finance, auditing, corporate governance and taxation. His research interests focus on company growth, governance, environmental accounting, sustainability accounting, and the overall performance of companies. He seeks to be part of an organisation where he can add value and contribute to achieving its overall goals while enhancing and developing his professional skills in teaching and research. Currently, Ajeigbe is participating in a postdoctoral research programme at Walter Sisulu University, South Africa, where he also teaches Accounting modules in the Department of Management, Accounting and Finance. Ajeigbe has received numerous community awards, Old Students’ Association awards from the University of Ilorin and Obafemi Awolowo University, academic awards for research outputs from Walter Sisulu University and a church award of excellence.

Lawrence Ogechukwu Obokoh, a fellow chartered accountant (FCA), holds a PhD, an MBA and a BSc. He is a distinguished professor specialising in public finance and small business development. As a chartered accountant (CA) and Fellow of the Institute of Chartered Accountants of Nigeria (ICAN), he earned his PhD from the University of Wales, Aberystwyth (now Aberystwyth University), United Kingdom, and graduated with cum laude honours in his MBA from Obafemi Awolowo University, Nigeria. He began his academic journey at Obafemi Awolowo University, starting as a graduate assistant and eventually rising to the rank of full professor in 2015. Currently, he serves as the director of MBA programmes at the Johannesburg Business School (JBS), University of Johannesburg, where he contributes to the institution’s digital transformation initiatives. Before his tenure at JBS, he held the position of Professor and Head of the Department of Cost and Management Accounting at the Cape Peninsula University of Technology (CPUT), Cape Town, South Africa. Additionally, he served as a professor and coordinator of the MBA programmes in the Department of Management and Accounting at Obafemi Awolowo University, Ile-Ife, Nigeria. With a career spanning over 25 years, Obokoh has excelled in various roles, including social researcher, management consultant and academic leader. He is a visiting research fellow at the Africa Polling Institute (API) and contributes as an expert evaluator and/or reviewer for the NRF and esteemed international journals such as the African Journal of Economic and Management Studies, Acta Commercii and Journal of Economics and Behavioural Studies. Obokoh’s expertise extends to serving on editorial advisory boards, including the International Journal of Contemporary Accounting Issues (IJCAI) and the Chartered Institute of Taxation of Nigeria (CITN). A prolific author, Obokoh has made significant contributions to scholarly literature, publishing extensively in international journals, contributing to book chapters and presenting academic papers at prestigious international conferences.

Lilian Ifunanya Nwosu is an associate professor in Accountancy at NWU, South Africa. Her research interests include accountancy, instructional leadership and management, school governing bodies, curriculum studies and Accounting education. She earned a Diploma in Accounting Education from the Federal College of Education in Nigeria and holds several degrees from NWU: a BCom, a Postgraduate Certificate in Education (PGCE) and an Honours degree in Educational Management. Additionally, she has an Honours degree in Financial Accounting from Unisa and an MPhil in Accounting Sciences from Unisa, as well as an MA in Education Management with a specialisation in Accounting Education from NWU. She obtained her PhD in Educational Management and Leadership, majoring in Accounting Education, from NWU. She is an accredited assessor and moderator, a member of SAIPA and a tax practitioner. Nwosu has published approximately 36 research papers, including articles, book chapters and conference proceedings. She serves on the Scientific Committee, Ethics Committee and Higher Degrees Committee at NWU. She has collaborated with internal and local partners on writing and publishing research projects. Her research and teaching experience contributed to her receiving the Faculty Teaching Award in 2023 in the field of Accounting Sciences at the Faculty of Economics and Management Sciences, NWU. She expresses gratitude to God for the academic achievements she has made throughout her career.

Martha Matashu is an associate professor and director at the School of Commerce and Social Studies Education in the Faculty of Education at NWU, South Africa. She holds a PhD in Corporate Governance, an MBA, a BCom (Hons), a Bachelor of Laws (LLB), a PGCE and a certificate from the Chartered Institute of Securities and Investments (CISI). She is an interdisciplinary researcher whose interests focus on human capital, capabilities, finance, economic development, education economics and law. As an academic scholar and researcher, she has published several as both a keynote and guest speaker. Additionally, she is a co-editor of books and an author of book chapters. She has supervised several PhD and MA degrees to completion and serves as an external examiner for numerous postgraduate theses and dissertations, as well as an external moderator for many universities. Matashu has been a member of several committees within the university, which has broadened her understanding of higher education governance and leadership. She has work experience as an accountant, teacher and lecturer in Accounting, Finance and various other commerce-related subjects. Her expertise includes external programme evaluation and the design and development of academic programmes. She has completed several accredited Education, Training and Development Practices Sector Education and Training Authority (ETDP SETA) courses and attended numerous professional development workshops and training sessions. She also holds a Management Executive Education Certificate in Leadership from the Massachusetts Institute of Technology, United States of America (USA). She is one of the founding and executive committee members of the South African Association of Commerce Education (SAACE).

Moses Nyakuwanika is a lecturer in Management Accounting and holds a PhD in Accounting Sciences from the management accounting stream in the Department of Management Accounting at the College of Accounting Sciences (CAS) at Unisa in Pretoria, South Africa. He teaches Costing Accounting, Cost and Management Accounting and Strategic Management Accounting at undergraduate level and Applied Cost and Management Accounting and Financial Reporting at MA level. He has authored five research papers and he is the lead author for three. His lead-authored journal articles include ‘Sustainability’, indexed in WoS, Scopus, the DOAJ and the Journal of Sustainability Science and Management (JSSM), which is indexed in Scopus. Nyakuwanika’s research interests encompass microfinancing for institutions in developing economies, corporate governance to enhance institutional performance, government microcredit programmes and the use of environmental management accounting (EMA) for greener mining activities, specifically in gold mining. His research skills involve using qualitative propositions embodied in content propositions, general environment propositions and association propositions to develop conceptual frameworks. These frameworks are then validated using qualitative research methods, including in-depth and open-ended interview guides. He has supervised several candidates for the MCom in Professional Accounting and Corporate Governance, MCom in Applied Accounting and MBA programmes.

Oji Okpusa Oke is a chartered accountant registered at the Institute of Chartered Accountants of Nigeria (ICAN) and a lecturer in the Department of Management Accounting at CPUT, Cape Town, South Africa. Prior to joining CPUT, Oke lectured in cost and management accounting and financial management at Vaal University of Technology (VUT) for several years. He obtained his PhD from the University of Johannesburg, an MBA in Financial Management from Lagos State University and a Master of Technology (MTech) in Cost Management Accounting from VUT, Vanderbijlpark, South Africa. Additionally, he earned a Higher National Diploma (HND) from Kwara State Polytechnic in Nigeria and a Diploma in Education (Nigerian Certificate in Education [NCE]) from the then Lagos College of Education, now Adeniran Ogunsanya College of Education, Otto-Ijanikin, majoring in Economics and Geography. Currently, he teaches Cost and Management Accounting, Advanced Financial Management, Financial Accounting and Business Statistics at CPUT. He has practical experience in company audits, having worked in an audit firm, along with over 10 years of teaching experience in accounting and related subjects. His research interests include management accounting, financial management, company performance evaluation for sustainability and financial literacy. Oke has published in reputable journals and presented academic papers at international conferences.

Queen Mpofu is an experienced lecturer with a proven history in the higher education sector. She specialises in accounting and finance, as well as research and training, and is currently based in South Africa at Unisa within the Department of Financial Intelligence in the College of Accounting Sciences. In this role, she serves as the postdoctoral research fellow, and supervises Honours and MA degree theses. She also provides support to novice researchers at both undergraduate and postgraduate levels. Mpofu has expertise in teaching modules such as Financial Accounting, Auditing Theory, Applied Research Theory, Management and Cost Accounting, Forensic Accounting and Auditing. She is a former chairperson of a microfinance board and holds a PhD in Economic and Management Sciences with a focus on Accountancy from NWU, obtained in 2021. She also earned an MSc in Accounting and Finance from Namibia University of Science and Technology (NUST) in 2015, a PGDE from the Zimbabwe Open University (ZOU) in 2016 and a BCom (Hons) in Accounting from NUST. Additionally, Mpofu is a facilitator for the She Rebuilds the World Project, which aims to empower young Zimbabwean women with entrepreneurial skills. Her research interests include the Fourth Industrial Revolution (4IR), Accounting education, leadership and human capital development. She possesses strong expertise in qualitative and mixed-method research approaches and has published articles in various journals, as well as co-authored a book chapter on digital financial inclusion. Mpofu aspires to become a recognised authority in research to meet societal needs and empower emerging researchers.

Ratau John Monobe matriculated at Vendaland Training Institute in 1972. His qualifications include a Diploma in Pedagogics, a BA from University of the North (UNIN) and a BEd (Hons) from UNIN (1988), South Africa. He completed an MEd in 1991 and a Further Diploma in Education: Educational Media in 1998 at the South African College of Education. He obtained his Doctor of Education (DEd) from Rand Afrikaans University (RAU, now part of University of Johannesburg) in 2001 and holds a Postgraduate Diploma in Management, specialising in Human Resources from NWU, Mahikeng (2004). He taught at Lwamondo Secondary School in 1976 and Tshipetane Secondary School in 1986. He then worked as a lecturer, teaching Education and Science, and served as a teaching practice coordinator. He later became the head of the Department of Teaching Science and Education at RamaanoMbulaheni Training Centre from 1987 to 1993. In 1989, he acted as Vice-Rector at the same institution for three months. Monobe was subsequently appointed as a media education lecturer in the Department of Curriculum Studies and Teacher Education in the Faculty of Education at the University of Venda. He served as a teaching practice coordinator and later became the head of the Department of Curriculum Studies. In 2003, he joined NWU as a senior lecturer. He rejoined the University of Venda in June 2009 and was promoted to Associate Professor. His competencies include leadership as Vice-Dean in the School of Education, supervision and promotion of DEd/PhD and MEd students, overseeing teaching, engagement, assessment, professional development and research (TEAPR) activities, coordinating minimum requirements for teacher education qualifications (MRTQ) across all departments and managing the School of Education. Monobe supervised 10 MEd and six DEd candidates. He has published 26 journal articles in accredited journals. He also travelled to Europe and Africa to present papers. His areas of specialisation include teaching practice, curriculum studies, media studies, research work and microteaching. He retired in 2016 but continued to conduct research as a research associate at the University of Venda.

Rikus de Villiers, an associate professor and CA(SA), is passionate about academia and the development and training of aspiring chartered accountants. He graduated with his PhD from NWU, South Africa, at the age of 25, embarking on a journey marked by excellence and scholarly contributions. With over a decade of experience in academia, he has been imparting his expertise in financial reporting to students at various levels at NWU. Currently, he serves as the Postgraduate Diploma in Accounting (PGDA) coordinator, where he is extensively involved in developing competencies focused on the chartered accountants of the future. In the realm of research, his interests lie in financial reporting and accounting education. His scholarly pursuits have resulted in numerous publications in national and international journals, primarily addressing Accounting education pedagogy and financial reporting. Additionally, his mentorship has guided many MA and PhD students in their scholarly endeavors. De Villiers’s contributions extend beyond journal publications. He has presented at various national and international conferences, earning several best paper awards. As a CA, lecturer and researcher, De Villiers hopes to continue inspiring and influencing generations of students and scholars, leaving an indelible mark on the landscape of financial reporting and Accounting education.

Takalani Elizabeth Tshiovhe is a senior lecturer in the Department of Professional and Curriculum Studies at the University of Venda, South Africa. She holds an MEd and a DEd in Curriculum Studies, both obtained from the University of Venda, South Africa. Additionally, she earned a Diploma for Secondary Teachers from Makhado College of Education, a Further Education Diploma in Economic Sciences and BEd (Hons) in Educational Leadership and Management from RAU (University of Johannesburg). She began her teaching career in 1998 and served as a departmental head for commercial subjects from 2010 to July 2014. In August 2014, she joined the University of Venda as a lecturer. She is currently the recipient of the NRF Thuthuka Grant, which she has held since 2022. Her research interests include accounting, economics, business studies and curriculum studies in the fields of economics and management sciences. She also serves as the deputy editor-in-chief of the African Journal of Education. Currently, she teaches Accounting Methodology for Year 2 in the undergraduate programme, Accounting Methodology for the one-year PGCE programme and Economic and Management Sciences for Year 3. She has had the privilege of teaching modules at Levels 5, 6, 7 and 8 of the National Qualifications Framework (NQF). In addition to her teaching responsibilities, she assesses student teachers during their teaching practice. Tshiovhe has published three journal articles, with two more currently under review by accredited journals. She has presented her work at conferences in Namibia and Swaziland and has supervised 26 BEd Honours degree candidates, six MEd candidates and one DEd candidate.

Thomas Edwin Buabeng Assan is currently an extraordinary professor at NWU, South Africa, with over 39 years of experience in business sciences education, research, project management and e-learning. He has specialised in business sciences and educational management. His current focus includes postgraduate supervision, research on classroom instructional practices, curriculum initiatives and academic programme evaluations. He has served on various research, scientific, ethics and higher education committees and has extensive undergraduate teaching and research experience. Assan obtained a Diploma in Education and a BCom (Hons) from Cape Coast University, a BEd from Unisa, a Master’s in Economic Sciences Education from the University of London, an MEd in Guidance and Counselling from NWU, an MBA from the Management College of South Africa (MANCOSA) and a PhD in Teacher Education with a focus on Economic Sciences. He is an accredited assessor and moderator and has coordinated Accounting education modules while engaging in study guide development. He has successfully supervised and graduated numerous MA and PhD students from NWU and other institutions. Passionate about his career, he is driven and goal-oriented, possessing strong management skills that enable him to lead a team to success.

Veruschka Pelser-Carstens is an associate professor in Commercial Law at the School of Accounting Sciences, part of the Faculty of Economic and Management Sciences, NWU, South Africa. She graduated with an LLB degree from the Faculty of Law at the then Potchefstroom University for Christian Higher Education (PUCHE) and completed her legal apprenticeship, subsequently being admitted as an attorney. She earned her PhD in Computer Science from the University of Eastern Finland, Joensuu. Her expertise lies in the development and use of serious games for educational purposes, particularly in accountancy education. Her research is affiliated with Technology Enhanced Learning and Innovative Education and Training in South Africa (TELIT-SA), a research entity dedicated to creating an interdisciplinary community of practice to enhance best practices for teaching and learning with technology. She has published numerous articles and papers on accountancy education and serves on various teaching, learning and research committees. Her ongoing involvement in these committees has provided her with numerous research opportunities and collaborations both within South Africa and internationally. Pelser-Carstens has received several teaching excellence awards, including the NWU Teaching Excellence Award, which has bolstered her expertise in teaching, learning and professional development within higher education institutions. She is dedicated to her responsibilities and strives to perform her duties with professionalism.

Viné Petzer is a lecturer in Accounting for Education at NWU in South Africa. She serves as the Economics and Management Sciences (EMS)subject group leader in the School for Commerce and Social Studies. She obtained her BCom in 1996 and an HED in 1997 from the former PUCHE. In 2007, she earned a BEd (Hons), followed by an MEd in Teaching and Learning in 2010 and a PhD from NWU in 2019. With 19 years of experience in higher education and eight years of teaching experience in the Senior and Further Education and Training (FET) phases, she has also served as a mentor and supervisor in her field. Specialising in accounting, her research interests focus on improving teaching and learning strategies to promote cognitive development among learners and prospective teachers. Additionally, she coordinates Accounting Education and has developed study guide materials for Accounting Education modules. Petzer is also a recipient of several teaching excellence awards, including the Institutional Teaching Excellence Award from NWU. She is hardworking and deeply committed to achieving her academic goals.

Wedzerai Musvoto is a professor of Accounting and Finance at the School of Business of NWU, South Africa. He holds a PhD in Finance from the University of Pretoria, South Africa. His research interests focus on the application of machine learning techniques in finance and accounting. He has published numerous articles and presented papers at various international conferences, receiving several best paper awards and faculty research awards. Musvoto has served on the editorial boards of multiple journals and is currently involved with several academic journals as an author of book chapters. He has supervised numerous PhD and MA candidates and acts as an external examiner for various postgraduate theses and dissertations, as well as an external moderator for several universities. With extensive experience in higher education, he has developed a deep understanding of governance and leadership within this sector. In addition to his academic qualifications, Musvoto holds credentials from the Chartered Institute of Management Accountants (CIMA) and ACCA. He also possesses significant corporate experience as a CA and in teaching Accounting and Finance-related subjects. Furthermore, he is an expert in programme design, development and evaluation.