An integrated training and client service guidance framework for professional Accountants of SMES
- Authors: Beck, Tracy Geraldine
- Date: 2022-12
- Subjects: Training , Accountants -- Professional ethics
- Language: English
- Type: Doctoral's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59467 , vital:62120
- Description: Small and medium-sized accounting practices (SMPs) are vital to the accounting profession and represent most accounting practices globally. It is commonly assumed that SMPs employ the majority of professional accountants within the accounting field whose clients are typically small and medium-sized business entities (SMEs). SMEs account for most of the businesses around the world and play an important role in the development of economies as well as job creation. In a rapidly changing business environment, SMEs require a wider range of services and support from their professional accountants, thus, the needs and expectations of SMEs are constantly changing. Given the important contribution SMEs make to economic development, job creation, growth and innovation to communities globally, the success and survival rates of these businesses are of the utmost importance. Professional accountants of SMEs need to possess the relevant knowledge, skills, competencies and practical experience to provide professional business advisory services (non-accounting services) to create more value for the SME client. Research suggests that the SMEs decision to outsource business advisory services from their professional accountants is influenced by the relationship between the professional accountant and SME including the manner in which traditional compliance accounting services are provided (client services). In response, the objective of this study was to propose a graphical and narrative integrated training and client service framework to guide SME professional accountants. The framework provides guidance in respect of the knowledge, skills, competencies and practical experience a modern-day professional accountant should obtain during the various phases of learning and training whilst pursuing a career as a professional accountant. The framework further enhances the understanding of the traditional accounting services, client services and non-accounting services SME clients desire from their professional accountants as well as the role of professional accountants in providing or obtaining such services to ensure that the expectations of the client are met and, more importantly, contribute to the success of the SME. ABSTRACT vi An interpretivist research paradigm and a qualitative methodological approach were deemed most suitable for the current study. The interpretivist research paradigm approach enabled the researcher to understand the phenomena being studied by sharing the participants’ experiences in their own words thereby gaining a deeper understanding of the desires, services, skills and competencies they required or provided. The research population consisted of two population groups, firstly, professional accountants, accountants or bookkeepers who were either owners or were employed at SMPs and, secondly, SME owner-managers or the persons responsible for the accounting function employed at the SME. The research instrument used to guide the key-informant interviews in this research were two semi-structured interview schedules, one for each identified population group, which were divided into sections based on the themes and sub-themes. Based on key findings, the study proposes an integrated training and client service framework to guide SME professional accountants. The framework includes seven components, namely, formal higher education accounting programmes, workplace training, professional accountant, traditional accounting and client services, trust relationships, non-accounting services as well as networks of experts and other professionals. An important recommendation of the study is that professional accountants must effectively communicate and market their services to current as well as prospective SME clients to ensure that clients are aware of the potential services which can be provided or obtained from a trusted expert. The professional accountant could thus be regarded as a one-stop professional practice. The survival of the accounting profession in a constantly changing business environment is dependent on how the profession adapts to change including technological advancements. Professional accountants need to be able to provide value-added and specialist services to their SME clients as well as enhance the current quality level of client services. , Thesis (PhD) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
- Authors: Beck, Tracy Geraldine
- Date: 2022-12
- Subjects: Training , Accountants -- Professional ethics
- Language: English
- Type: Doctoral's theses , Thesis
- Identifier: http://hdl.handle.net/10948/59467 , vital:62120
- Description: Small and medium-sized accounting practices (SMPs) are vital to the accounting profession and represent most accounting practices globally. It is commonly assumed that SMPs employ the majority of professional accountants within the accounting field whose clients are typically small and medium-sized business entities (SMEs). SMEs account for most of the businesses around the world and play an important role in the development of economies as well as job creation. In a rapidly changing business environment, SMEs require a wider range of services and support from their professional accountants, thus, the needs and expectations of SMEs are constantly changing. Given the important contribution SMEs make to economic development, job creation, growth and innovation to communities globally, the success and survival rates of these businesses are of the utmost importance. Professional accountants of SMEs need to possess the relevant knowledge, skills, competencies and practical experience to provide professional business advisory services (non-accounting services) to create more value for the SME client. Research suggests that the SMEs decision to outsource business advisory services from their professional accountants is influenced by the relationship between the professional accountant and SME including the manner in which traditional compliance accounting services are provided (client services). In response, the objective of this study was to propose a graphical and narrative integrated training and client service framework to guide SME professional accountants. The framework provides guidance in respect of the knowledge, skills, competencies and practical experience a modern-day professional accountant should obtain during the various phases of learning and training whilst pursuing a career as a professional accountant. The framework further enhances the understanding of the traditional accounting services, client services and non-accounting services SME clients desire from their professional accountants as well as the role of professional accountants in providing or obtaining such services to ensure that the expectations of the client are met and, more importantly, contribute to the success of the SME. ABSTRACT vi An interpretivist research paradigm and a qualitative methodological approach were deemed most suitable for the current study. The interpretivist research paradigm approach enabled the researcher to understand the phenomena being studied by sharing the participants’ experiences in their own words thereby gaining a deeper understanding of the desires, services, skills and competencies they required or provided. The research population consisted of two population groups, firstly, professional accountants, accountants or bookkeepers who were either owners or were employed at SMPs and, secondly, SME owner-managers or the persons responsible for the accounting function employed at the SME. The research instrument used to guide the key-informant interviews in this research were two semi-structured interview schedules, one for each identified population group, which were divided into sections based on the themes and sub-themes. Based on key findings, the study proposes an integrated training and client service framework to guide SME professional accountants. The framework includes seven components, namely, formal higher education accounting programmes, workplace training, professional accountant, traditional accounting and client services, trust relationships, non-accounting services as well as networks of experts and other professionals. An important recommendation of the study is that professional accountants must effectively communicate and market their services to current as well as prospective SME clients to ensure that clients are aware of the potential services which can be provided or obtained from a trusted expert. The professional accountant could thus be regarded as a one-stop professional practice. The survival of the accounting profession in a constantly changing business environment is dependent on how the profession adapts to change including technological advancements. Professional accountants need to be able to provide value-added and specialist services to their SME clients as well as enhance the current quality level of client services. , Thesis (PhD) -- Faculty of Faculty of Business and Economics Science, School of Applied Accounting, 2022
- Full Text:
- Date Issued: 2022-12
The development of an arousal and anxiety control mental skills training programme for the Rhodes University archery club
- Authors: Chiweshe, Malvern Tatenda
- Date: 2013
- Subjects: Anxiety , Arousal , Mental skills , Training , Sports -- Psychological aspects -- Research -- South Africa , Archers -- Training of -- Research -- South Africa , Archers -- Psychological aspects -- Research -- South Africa , Psychology, Applied
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2917 , http://hdl.handle.net/10962/d1002082
- Description: Research on the development of Mental Skills Training (MST) programmes in sport psychology has largely increased as sport has become more competitive. MST programmes have been seen to improve the performance of athletes. This particular research study focuses on the development of an anxiety and arousal control MST programme designed specifically for, and tailored exclusively to, the needs of four archers from the Rhodes Archery Club in Grahamstown, Eastern Cape, South Africa. The development of the programme was guided by the Organisational Development Process model as the research methodology design. Data from two quantitative measures (CSAI-2 and Sport Grid-R), a focus group, and an individual interview were integrated with currently existing mental skills literature and theory to devise this particular MST programme. The results of the assessment phase showed that individual archers have different experiences in how anxiety and arousal affect their performances. The results also showed that archers have different zones in which they feel their performance is good. These zones depend on their subjective interpretations of anxiety and arousal. The results also showed that other factors that include personality differences, level of experience and level of expertise also influence how anxiety and arousal affect performance. The archers had previous exposure to MST programmes although they had not received systematic training in mental skills training. The programme was developed in the form of MST workshops that would run over a three week period. As part of the programme the archers would be given a mental skills manual to aid in the mental skills training. It is recommended in future that more research in MST programmes be done as a way of improving the performance of athletes in South Africa
- Full Text:
- Date Issued: 2013
- Authors: Chiweshe, Malvern Tatenda
- Date: 2013
- Subjects: Anxiety , Arousal , Mental skills , Training , Sports -- Psychological aspects -- Research -- South Africa , Archers -- Training of -- Research -- South Africa , Archers -- Psychological aspects -- Research -- South Africa , Psychology, Applied
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:2917 , http://hdl.handle.net/10962/d1002082
- Description: Research on the development of Mental Skills Training (MST) programmes in sport psychology has largely increased as sport has become more competitive. MST programmes have been seen to improve the performance of athletes. This particular research study focuses on the development of an anxiety and arousal control MST programme designed specifically for, and tailored exclusively to, the needs of four archers from the Rhodes Archery Club in Grahamstown, Eastern Cape, South Africa. The development of the programme was guided by the Organisational Development Process model as the research methodology design. Data from two quantitative measures (CSAI-2 and Sport Grid-R), a focus group, and an individual interview were integrated with currently existing mental skills literature and theory to devise this particular MST programme. The results of the assessment phase showed that individual archers have different experiences in how anxiety and arousal affect their performances. The results also showed that archers have different zones in which they feel their performance is good. These zones depend on their subjective interpretations of anxiety and arousal. The results also showed that other factors that include personality differences, level of experience and level of expertise also influence how anxiety and arousal affect performance. The archers had previous exposure to MST programmes although they had not received systematic training in mental skills training. The programme was developed in the form of MST workshops that would run over a three week period. As part of the programme the archers would be given a mental skills manual to aid in the mental skills training. It is recommended in future that more research in MST programmes be done as a way of improving the performance of athletes in South Africa
- Full Text:
- Date Issued: 2013
Effects of a gymnasium-based resistance training programme on selected physical fitness components in sub-elite martial artists
- Von der Marwitz, Reiner Keith
- Authors: Von der Marwitz, Reiner Keith
- Date: 2012
- Subjects: Martial arts , Training , Physical fitness
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:10110 , http://hdl.handle.net/10948/d1020822
- Description: The aim of the study was to explore, describe and compare the impact of a 12-week intervention on selected physical fitness variables in sub-elite martial artists. The experimental group (expG) participated in a combination of alternating dojo and gymnasium-based resistance training, each bi-weekly, with the comparison group (comG) exclusively undergoing four conventional dojo training sessions weekly. The variables measured included; anthropometric measures (height, body mass and percentage body fat); functional core muscular endurance; hamstring flexibility; upper body muscular strength and endurance; lower body muscle strength; and static balance. A quasi-experimental research design was employed, with pre - and post - test assessments after a 12 week intervention period. Purposive and snowball sampling techniques were employed from existing dojo’s in Port Elizabeth, with a randomised allocation of participants into two groups. The gymnasium-based training programme was designed according to the national conditioning and strength association (NCSA) principles of resistance training. The identified variables were tested at a 95% level of probability (p < 0.05). Similar trends in performance improvement were evident for both the expG and compG in of the majority of the selected physical fitness variables. One-way, two-sample and independent t-tests analysis found no statistical significant intra- group or inter-group differences in any of the selected dependant variables for both groups. Thus, the supplemental resistance training programme was not superior to that of the conventional dojo training programme in improving aforementioned variables. Despite the lack of statistical significance, these results indicate that a structured and supervised resistance training programme in a gymnasium may serve as an alternative method of intervention for improving physical fitness in sub-elite mixed martial artists. The resistance training programme should be specifically adapted according to the individual practitioner’s strengths and weaknesses, as well as to the type of martial art being practised.
- Full Text:
- Date Issued: 2012
- Authors: Von der Marwitz, Reiner Keith
- Date: 2012
- Subjects: Martial arts , Training , Physical fitness
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:10110 , http://hdl.handle.net/10948/d1020822
- Description: The aim of the study was to explore, describe and compare the impact of a 12-week intervention on selected physical fitness variables in sub-elite martial artists. The experimental group (expG) participated in a combination of alternating dojo and gymnasium-based resistance training, each bi-weekly, with the comparison group (comG) exclusively undergoing four conventional dojo training sessions weekly. The variables measured included; anthropometric measures (height, body mass and percentage body fat); functional core muscular endurance; hamstring flexibility; upper body muscular strength and endurance; lower body muscle strength; and static balance. A quasi-experimental research design was employed, with pre - and post - test assessments after a 12 week intervention period. Purposive and snowball sampling techniques were employed from existing dojo’s in Port Elizabeth, with a randomised allocation of participants into two groups. The gymnasium-based training programme was designed according to the national conditioning and strength association (NCSA) principles of resistance training. The identified variables were tested at a 95% level of probability (p < 0.05). Similar trends in performance improvement were evident for both the expG and compG in of the majority of the selected physical fitness variables. One-way, two-sample and independent t-tests analysis found no statistical significant intra- group or inter-group differences in any of the selected dependant variables for both groups. Thus, the supplemental resistance training programme was not superior to that of the conventional dojo training programme in improving aforementioned variables. Despite the lack of statistical significance, these results indicate that a structured and supervised resistance training programme in a gymnasium may serve as an alternative method of intervention for improving physical fitness in sub-elite mixed martial artists. The resistance training programme should be specifically adapted according to the individual practitioner’s strengths and weaknesses, as well as to the type of martial art being practised.
- Full Text:
- Date Issued: 2012
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