REPORT ON APPLICATION FOR CONTINUED ACCREDITATION: ACCOUNTING PROGRAMMES

Transcription

1 Doc # November 2013 The Dean Faculty of Commerce Rhodes University GRAHAMSTOWN Dear Professor Sewry REPORT ON APPLICATION FOR CONTINUED ACCREDITATION: ACCOUNTING PROGRAMMES MONITORING VISIT: AUGUST 2013 Thank you for the very hospitable reception given the SAICA monitoring team during the monitoring visit conducted to your university earlier this year. May I, through you, thank your colleagues and members of University management for setting aside time to meet with members of the monitoring team. The draft report of the monitoring team served before the Academic Review Committee [ARC] on 7 November and before the Initial Professional Development [IPD] Committee on 20 November PURPOSE OF THE SAICA MONITORING VISIT SAICA has responsibility for assessing new applications for accreditation as well as applications for continued accreditation of programmes leading to the qualification of chartered accountant offered by universities under the following regulations / in conjunction with the following bodies: As a previously registered (prior to the change in the legislation) Education and Training Quality Assurer (ETQA), SAICA promotes quality amongst constituent providers SAICA remains committed to the promotion of quality in programmes leading to qualification as a CA(SA) and is actively involved in activities at SAQA. SAICA is also currently in the process of finalising a Memorandum of Understanding with the Higher Education Quality Committee (HEQC) to formally share information related to quality assurance reviews conducted related to PROGRAMME accreditation for programmes leading to the qualification as a CA(SA). This mandate includes the promotion of quality assurance in higher education. In terms of the requirements of the Independent Regulatory Board for Auditors (IRBA), SAICA is required to monitor the academic programmes offered in the learning path to registration as a Registered Auditor. The purpose of monitoring visits is to establish that the criteria for an accredited academic programme are met. A programme is defined by the HEQC as a purposeful and structured set of learning experiences that leads to a qualification. The HEQC further defines a qualification as the formal recognition and certification of learning achievement awarded by an accredited institution. Accreditation takes place at a programme level. 1

2 We confirm that Rhodes University is seeking continued accreditation for the following programmes: BCom (Accounting) BCom (Honours) (Accounting) Postgraduate Diploma in Accounting (Hereafter referred to as the programme ) By accrediting a programme, SAICA certifies that: The academic unit (Department of Accounting) has put in place the appropriate resources, that if used effectively, should enable it to deliver the programme at the required standard and level of quality; and The programme meets SAICA s requirements in terms of standards of teaching and learning. The quality of the programme remains the sole responsibility of the academic unit. Only candidates who successfully complete a Certificate in the Theory of Accounting (CTA) or equivalent from an education provider offering an accredited postgraduate programme may enter and write the ITC (Initial Test of Competence). Successful completion of the ITC examination is one of the requirements for registration as a chartered accountant (CA). Accreditation criteria: 1. Legal requirements 1.1 Formal academic environment 1.2 HEQC Compliance 1.3 SAQA Compliance 1.4 DHE and T Compliance 1.5 NQF Compliance 1.6 NADEOSA Compliance * 2. Resources 2.1 Financial resources 2.2 Physical resources 2.3 Technological resources 3. The Accounting Department / School / Similar institution providing Higher Education Qualifications towards the Chartered Accountant Designation Management and Administrative resources Staff (human resources) 4. The Education Programme 4.1 Programme research, design and development 4.2 Course content 4.3 Teaching and learning methods 4.4 Programme co-ordination 4.5 Programme evaluation 5. Assessment 5.1 Assessment policies and procedures 6. Learner support 6.1 Entry requirements for learners 6.2 Academic support for learners 6.3 Retention and throughput of learners 2

3 7. Transformation requirements towards equitable demographic targets Learners Staff (human resources) The programme 8. The Academic Trainee Programme # 9. Articulation of students to an accredited CTA or equivalent programme 10. Alignment of the CTA programme to the undergraduate programme from which learners are admitted 9.1 Formal articulation agreement 9.2 Pass rates in the CTA programme 10.1 Alignment with undergraduate programme * Distance learning programmes only # - only applicable to education providers who have applied to and been accepted to offer the Academic Trainee Programme. 2. FINDINGS AND RECOMMENDATIONS In terms of SAICA s Academic Review Procedures [ARP 1] an overall opinion of the accredited programme is expressed as follows: OPINION CONTINUED ACCREDITATION 1. Accredited Continue accreditation 2. Accredited, needs Accredited with conditions that need to be met within a improvement specified time frame for the accreditation to continue 3. Accredited, subject to During this time it is the responsibility of the university meeting SAICA requirements to take steps immediately. If appropriate action is taken this will result in a change in the accreditation status rating to 1 or 2. If appropriate action is NOT taken this could result in the accreditation process being suspended. Failure to take appropriate action would result in the programme being de-accredited by SAICA. Based on the monitoring visit conducted to your institution and the evaluation of the information presented in the self-evaluation report the programme has been awarded: An overall rating of 1 Accredited. A detailed monitoring report [Attachment 2] provides findings related to each of the SAICA accreditation criteria. Principal findings include: 3

4 Tutorial and Study Venues. Sufficient tutorial venues are not available for all courses of the accredited programme and the nature of some venues is unsuitable for effective small group tutorials. It is recommended that the Department continue to seek sufficient suitable venues for small group tutorials in all courses. Tutorials play a central role in the teaching and learning model of the Department and it is vitally important, therefore, that venues allow the objectives of the small group tutorials to be achieved. Study venues for postgraduate students are not situated in close proximity to the Department and students report that this inhibits opportunity to consult with lecturers. This is not regarded as a significant disadvantage for students, however, should a more conveniently situated venue be available it would assist students to take further advantage of the Department s open door policy. Head of Department. Professor Williams has indicated that he will step down from the position of HOD on 31 August 2013 and reported that no other senior academics in the Department are prepared to make themselves available for this position. Discussions with some professors revealed that the reasons for being unwilling to make themselves available for the position included the time consuming administrative duties of the HOD which leave little opportunity to play an academic leadership role, to remain at the forefront of developments in the discipline, to attend to research responsibilities and to attend to self-development including reading for higher degrees. The position of Head of Department and coordinator of the accredited programme is considered by SAICA, to be vitally important for the success of the programme and for this reason the matter was discussed at length with Professor Williams and with you. SAICA is confident that this matter is in hand but asks that it be kept informed of developments in this regard. It is noted that the University has provided no further information related to the appointment of the HOD since the monitoring visit. Please report on this matter by 6 December Academic Leadership. Experienced academic leadership is in place for all core accounting disciplines and plans are in place to develop other staff members ability to contribute to academic leadership in their disciplines. Academic leadership in financial accounting: Professor Maree, the academic leader in this discipline is an experienced academic, is an expert in his field and is fully committed to his role as academic leader and to his other academic responsibilities. In addition to academic leadership responsibilities for a discipline which spans all four years of the programme, he has responsibility for all aspects of the CTA course in the discipline. He is also committed to publishing in his field and to doctoral studies. SAICA believes that it is not possible for Professor Maree to attend to all these responsibilities properly, not because he does not have the ability or commitment to do so but because of time constraints. Discussions with Professor Williams and with you revealed that there is full awareness of the importance of financial accounting for the accredited programme and of the challenges currently present in this discipline. SAICA is confident that this matter will be managed appropriately and asks that it be kept fully informed of steps taken to resolve the matter. 4

5 Administrative Resources. The Department is well served by its administrative staff complement and in this regard there has been considerable improvement since the monitoring visit conducted in However, the HOD continues to shoulder a significant administration burden which is of such a nature that it cannot be delegated to the current administration staff. The administration burden placed on the HOD is one of the reasons that senior academics in the Department have not made themselves available for the position of HOD which became vacant on 31 August 2013 (refer above). The ARC noted that you are fully aware of this challenge and are considering strategies in this regard. Competency Framework. A mapping of the specific competencies and pervasive qualities and skills to all courses in the programme has been undertaken and where necessary courses have been adapted or revised. The Competency Framework remains a reference point for regular review of all courses. The Department has developed a sound platform from which to implement the Competency Framework at a deeper and more detailed level. SAICA does not prescribe the manner in which the Competency Framework is implemented as it believes that the providers of the programme are better placed to do so. SAICA also acknowledges that the pervasive qualities and skills included in the Competency Framework are largely a formulation of the graduate attributes which most universities identify and attempt to instill in their students. The Department is encouraged to continue to explore opportunities to address the pervasive qualities and skills through all courses in the programme but particularly through closer coordination of the non-core courses (refer below) and further development of its teaching and learning model. Coordination of Courses. Vertical coordination of core accounting courses: While structures are in place for vertical coordination, SAICA is of the view that this matter requires much more attention. This is particularly so for financial accounting where there is little cohesion within the four year programme The lack of vertical coordination in this discipline is due, in part, to the fact that the academic leader in this discipline is significantly overburdened [refer above]. Horizontal coordination of courses: There appears to be little interaction between staff of the core accounting disciplines, indeed some staff report that they never meet to discuss issues related to the programme. With regard to coordination of the non-core accounting courses it is clear that communication between the Department and staff responsible for these courses takes place on an ad-hoc basis and that generally these staff members would prefer more frequent communication. The HOD concedes that there is probably room for improvement with regard to coordination of non-core accounting courses. It is recommended that the Department reflect on its approach to coordination of courses. It is also recommended that the programme coordinator (HOD) be responsible for ensuring that effective coordination occurs. Integration of Information Technology. While there is some integration of IT into the core accounting courses of the programme SAICA believes that there is further opportunity for integration and recommends that the Department actively explore these opportunities. 5

6 Tutorials. The teaching and learning model is focused on guiding students towards achieving identified learning outcomes and generally a learner centred approach is adopted with the Department identifying tutorials as a fundamental component of the teaching and learning model. The 2008 monitoring report issued by SAICA, identified considerable opportunity to improve the effectiveness of tutorials and it is evident that the Department has taken a number of steps to do so. It is clear, however, that the quality of tutorials is a matter which requires the continued attention of the Department. Life-long Learning. The Department has reflected on the nature of life-long learning and has attempted to identify the skills and attitudes required of individuals who are capable of life-long learning and who are motivated to continue to learn. There is a full understanding of the importance of this graduate attribute and an acknowledgement that much is yet to be achieved in this regard. Staff are encouraged to continue to introduce innovations to teaching and learning and to refine current methods in order to develop the skills and attitudes necessary for students to be life-long learners. Instructional Policy. The Department does not have a formally documented instructional policy but does describe its approach in course outlines. SAICA believes that a formally documented instructional policy would provide considerable benefit to the Department. Benefits include those associated with mentoring and induction of staff, consistency across courses and those which result from the deliberate effort required in articulating the Department s policy. The Department is encouraged, therefore, to consider formally documenting its instructional policy. Variety of Assessment Methods. Most assessment used in the programme are in the form of written tests and examinations with very limited use made of other forms of assessment. SAICA agrees with the HOD that a greater variety of assessment methods is desirable. This is particularly important with the increased attention to be given to the acquisition of pervasive qualities and skills (refer Competency Framework). Throughput. SAICA does not identify target pass rates at the undergraduate or the CTA level. This is a matter best addressed by the provider of the accredited programme. SAICA does expect, however, that throughput rates be carefully analysed and that the Department seek to understand reasons for poor performance. The HOD reports that pass rates in the undergraduate programme still need to be improved and points to a number of interventions recently introduced to improve pass rates. SAICA acknowledges the steps taken to improve pass rates but is of the view that closer analysis of pass rates and reasons for failure is required. It is required, therefore, that the Department consider introducing policy which will require deep analysis of the results of assessment in all courses. 6

7 Transformation Students. The Department does not have formal equity targets although a transformation plan is being drafted for the Faculty. The number of black students in the accredited programme has increased from 56% of the total number of students to 64% in 2012, however, pass rates for African South Africans remains significantly lower than for white students in all years of study. While the panel recognises the interventions, particularly the Commerce Extended Studies Programme, introduced to respond to the learning needs of students from disadvantaged backgrounds it believes that the Department should place greater emphasis on providing support for these students. In this regard effort should be made to analyse performance closely [refer above), to understand the factors influencing performance and to introduce interventions in its programme which respond to learning needs. Transformation Academic Staff. The Department has recently appointed one coloured and one Indian to its academic staff but has generally experienced considerable difficulty in attracting black South Africans to its staff. It is recommended that the Department continue its efforts to transform its academic staff and that it consider eliciting the advice of other providers of the accredited programme who have had some success in appointing black South Africans. The University is required to respond in writing to all criteria in the detailed monitoring report [Attachment 2] which have been rated 2 or 3 [refer Attachment 1 for a summary of these criteria]. This response should reach SAICA by no later than 28 February Thank you once again for the very positive and co-operative manner in which you and your staff received the review panel. Discussions were positive, pleasant and frank. We trust that the monitoring process and detailed monitoring report will contribute positively to the accredited programme. SAICA welcomes feedback in order to improve its processes and in this regard invites comments on the academic review process followed for the monitoring visit conducted to the University. Comments may be ed to me on mandio@saica.co.za. Should you require any further assistance, please do not hesitate to contact me. Yours sincerely MANDI OLIVIER SENIOR EXECUTIVE: PROFESSIONAL DEVELOPMENT Copies to: Prof J Williams: Head Department of Accounting Attachments: 1. Summary of issues to be addressed 2. Accreditation report 7

8 ATTACHMENT 1: SUMMARY OF ISSUES THAT MUST BE ADDRESSED IN THE UNIVERSITY S RESPONSE TO SAICA NAME OF EDUCATION PROVIDER: Rhodes University DATE OF MONITORING VISIT: August 2013 Criterion no Criterion name Rating Lecture, tutorial and study venues Departmental management Administrative support Competency Framework Co-ordination of course content between subjects Integration of information technology Teaching and learning methods Variety of teaching methods Instructional policy Programme co-ordination Variety of assessment methods Throughput Transformation students Staff (human resources) The programme 3 8