| Title | Chapter 5: Implications of constructivist theory to building human capital approach in first-year Accountancy students in South African universities |
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| DOI | https://doi.org/10.4102/aosis.2025.BK497.05 |
| Landing page | https://books.aosis.co.za/index.php/ob/catalog/book/497 |
| License | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
| Copyright | Martha Matashu, Lilian I Nwosu & Calvin Mahlaule (eds.). Licensee: AOSIS (Pty) Ltd. The moral rights of the editors and authors have been asserted. |
| Publisher | AOSIS |
| Published on | 2025-09-15 |
| Long abstract | The journey for Accounting students to become chartered accountants begins in high school and continues through university. Therefore, high school and first-year Accounting students require effective teaching methodologies to establish a solid foundation in accounting. However, the high failure rate in accounting at both high school and university levels has raised significant concerns globally. This prompted the current study to investigate the implications of constructivist theory for developing human capital in first-year Accounting students. A pragmatic paradigm was employed for this study. The pragmatic paradigm refers to a worldview that focuses on ‘what works’ rather than what might be considered absolutely and objectively ‘true’ or ‘real’. The study started with reviewing the literature on specific concepts and moved towards the development of a framework on a set of themes developed throughout the study. The study found that the main challenge emanates from numerous teaching and learning gaps between high school and first-year Accounting syllabi. This means the high failure rate in Accounting starts from high school progress to first-year high school and progresses to the first year at the university. Among other factors, poor teaching methods employed by high school accounting teachers negatively impact students’ pass or fail rates. Additionally, first-year Accountancy lecturers often lack exposure to innovative teaching methods, which further affects student performance. The study recommends that first-year Accounting syllabi should build on the foundation laid by Grade 12 syllabi and that Accounting teachers should be trained and equipped with the necessary skills and capabilities for teaching first-year Accounting students to bridge the gaps experienced at high school. The study concludes that the use of the constructivist theory approach for human capital formation in first-year Accounting students is paramount to enhancing students’ performance. |
| Print length | 18 pages |
| Language | English (Original) |
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Calvin Mahlaule is the deputy director of the School of Accounting Sciences, which is part of the Faculty of Economics and Management Sciences at North-West University (NWU), South Africa. As Deputy Director, he played a key role in introducing the postgraduate programme: a Master’s (MA) degree in Accountancy. Before joining academia, he served in various strategic roles within both the public and private sectors. He has contributed to teaching and learning, scientific and higher education committees. He earned a Master of Commerce (MCom) in Accountancy from NWU, with expertise in South African and international tax, transfer pricing and Accounting education. Mahlaule has presented his research findings at various conferences and served as a programme leader in financial accounting prior to his current role as deputy director. He is strategic in his leadership approach and has published numerous articles in accountancy education while engaging in various national and international collaborations. Self-driven and ambitious in his vision, Mahlaule is committed to ensuring that the school maintains a research-oriented focus to achieve the required research output.
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.
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.