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Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors

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dc.contributor.advisor Becker, H. M. R. Doussy, F. (Frank), 1958- 2015-01-23T04:24:38Z 2015-01-23T04:24:38Z 1999-07
dc.identifier.citation Doussy, F. (Frank), 1958- (1999) Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors, University of South Africa, Pretoria, <> en
dc.description.abstract The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. en
dc.format.extent 1 online resource (xv, 275 leaves)
dc.language.iso en en
dc.subject Training accountants en
dc.subject Training co-operation en
dc.subject Public accountants en
dc.subject Southern Africa en
dc.subject Education en
dc.subject South Africa en
dc.subject Accreditaion en
dc.subject Maintaining standards en
dc.subject Accounting profession en
dc.subject Chartered accountants en
dc.subject Harmonisation en
dc.subject Academic education en
dc.subject Pratical education en
dc.subject.ddc 657.071168 en
dc.subject.lcsh Accountants -- Certification -- Africa, Southern -- Attitudes en
dc.subject.lcsh Accountants -- Africa, Southern -- International cooperation -- Attitudes en
dc.subject.lcsh Accounting -- Study and teaching (Higher) -- Africa, Southern -- International cooperation -- Attitudes en
dc.title Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors en
dc.type Thesis
dc.description.department Auditing D. Compt. (Accounting Science)

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