Prof Nico van der Merwe

Prof Nico van der Merwe

CURRICULUM VITAE NICO VAN DER MERWE Personal details Surname: van der Merwe Name: Nico Age: 31 Sex: Male Identity number: 8103235005083 Home address: 6 Kiewiet Street Baillie Park Potchefstroom 2531 Postal address: P.O. Box 11011 Riverwalk Potchefstroom 2538 Cell phone number: 082 564 6146 Telephone number (work): (018) 299 4098 Fax number: (086) 629 6380 E-mail address: nico.vandermerwe@nwu.ac.za Marital status: Married Nationality: South African Language competence: Afrikaans (home) English (fluent) Faith: Christian Driver s license: Code B Health: Excellent

Academic qualifications Secondary education: High School: Vaalharts High School, Jan Kempdorp (Northern Cape) Highest grade passed: Grade 12 (1999) Matric Results: Afrikaans First Language HG A (>80%) English Second Language HG A (>80%) Mathematics HG A (>80%) Accounting HG A (>80%) Economics HG A (>80%) Biology HG A (>80%) Tertiary education: University: North-West University, Potchefstroom University number: 12081671 Degrees: B Com Chartered Accountancy (2000 2002) cum laude Hons B Com Chartered Accountancy (2003) M Com Management Accountancy (2007) cum laude Special achievements School: Best grade 10, 11 and 12 student Dux scholar 96% average in matric (4th in Northern Cape) University: Class representative for Economics and Financial Accountancy Academic facilitator for second-year Financial Accountancy students Best first-year student in Economics, Financial Accountancy, Business Management

Best first-year student in B Com faculty Best second-year student in Cost and Management Accounting, Company Law, Business Ethics, Auditing Best second-year student in B Com faculty Best third-year student in Financial Accountancy, Cost and Management Accounting, Income Tax, Auditing Best third-year student in B Com faculty Award for best student in the B Com faculty on average over 3 years (distinctions in all 31 semester modules; 91% average over 3 years) Post University: Passed part 1 of the Qualifying Examination of the South African Institute of Chartered Accountants Advanced Certificate in Auditing (Accounting Professional Training) Passed part 2 of the Qualifying Examination of the South African Institute of Chartered Accountants (Public Practice Examination). Achieved 5th position in South Africa During training contract, achieved the highest type of rating for work performed ( significantly exceeds expectations ) ABSA bronze medal for best Masters student in the social sciences at the NWU

Category A Institutional Teaching Excellence Award (2008) Award for the best lecturer at the NWU in 2008 Institutional Award for Excellence in Research in 2010 Rapport Faculty Award for Inspirational Education in 2010 (only two awards in faculty) Top 20% of staff in faculty (performance evaluation) 2007 2011 > 90% in student evaluations 2007 2012 Professional membership Member of the South African Institute of Chartered Accountants (SAICA) as n Chartered Accountant (SA) Member of the Southern African Accounting Association (SAAA) Member of the Golden Key International Honour Society Previous work experience Employer: PricewaterhouseCoopers, Klerksdorp Position: Vacation work student Period: 22/11/2001 30/11/2001 Employer: PricewaterhouseCoopers, Johannesburg Position: Vacation work student Period: 25/11/2002 06/12/2002

Employer: North-West University (Potchefstroom Campus) Position: Academic articles clerk: School for Accounting Sciences Period: 01/01/2004 31/12/2004 Employer: Position: Period: Deloitte & Touche Audit articles clerk 01/01/2005 31/12/2005 (Senior Assistant) 01/01/2006 31/12/2006 (Senior) Current occupation Employer: Position: Period: North-West University (Potchefstroom Campus) Associate Professor in Financial Accounting 01/01/2007 31/12/2012 (Honours/CTA lecturer and Institutional Subject Chair) 01/01/2013 and ongoing (Honours/CTA lecturer and CA Programme Leader) Also a professional consultant (CA(SA)) in a personal capacity (mainly regular technical opinions and CPD training; also some internal audit experience 2007 2009). Serve on the board of directors (independent non-executive) of a national co-operative. Regular marker and external moderator for the South African Institute of Chartered Accountants (SAICA) and the Independent Regulatory Board for Auditors (IRBA). Appointed on the SAICA Assessment of Professional Competence (APC) Examination Committee 01/01/2013. Research Own Masters degree mini-dissertation: Performance management for certain motor manufacturers in South Africa, 2006. (Cum Laude)

Conferences attended without presenting papers: International Conference of the Southern African Accounting Association (SAAA) and the International Association for Accounting Education and Research (IAAER) June 2004 in Durban, South Africa Southern African Accounting Association (SAAA) Biennial Conference 25-27 June 2008 in Johannesburg, South Africa Southern African Accounting Association (SAAA) Central Region Conference 18-19 September 2009 in Parys, South Africa Papers presented / co-author of papers presented at conferences (unaccredited conference proceedings): Improving performance management in the motor manufacturing industry in South Africa Part 1, with S.S. Visser, at the Southern African Accounting Association (SAAA) Central Region conference 9-10 September 2005 in Vereeniging, South Africa A model for performance management in the motor manufacturing industry of South Africa, with S.S. Visser, at the Southern African Accounting Association (SAAA) Biennial International Conference 28-30 June 2006 in Sun City, South Africa Demonstrating improved performance management in the automotive industry of a developing country, with S.S. Visser, at the 4 th conference on performance measurement and management control 26-28 September 2007 in Nice, France Transformation of Accounting Education at the North-West University: closing the achievement gap, with S.S. Visser, at the British Accounting Association Accounting Education SIG Annual Conference 20-22 May 2009 in Colchester, England The message conveyed to users by IFRS compliant financial information: A South African perspective, with P. van der Zwan, at the 4 th International Business Conference 12-14 October 2010 in Victoria Falls, Zambia.

Capitalisation of borrowing costs: Practical difficulties and cost versus benefit, with L. van Staden, at the European International Business & Economics Conference and the Mediterranean Cruise Conference 6-17 June 2012 in Rome, Italy. Balancing academic and professional pedagogies: A comparative study of accounting education in South Africa and the United Kingdom, with S. McChlery and S.S. Visser, at the 4th International Conference on Accounting & Finance 9-10 October 2012 in Windhoek, Namibia. Solving the professional skills development conundrum: Introducing an integrated accountancy case study and business simulation assignment, with S.S. Visser, at the Southern African Accounting Association (SAAA) Biennial International Conference (cohosted by the International Association for Accounting Education and Research (IAAER)) 26-28 June 2013 in Cape Town, South Africa Published scientific peer-reviewed journal articles in accredited academic journals: VAN DER MERWE, N. & VISSER, S.S. A model for performance management in the motor manufacturing industry of South Africa, Meditari Accountancy Research, Vol. 16 no. 2, 2008. VAN STADEN, L. & VAN DER MERWE, N. Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23, South African Journal of Accounting Research, Vol. 26 no. 1, 2012. VAN DER ZWAN, P. & VAN DER MERWE, N. The Message Conveyed By IFRS-Compliant Information Prepared In Accordance With Rules-Based Principles: A South African Perspective, International Business & Economics Research Journal, Vol. 12 no. 9, 2013. VAN DER MERWE, N. An Evaluation Of An Integrated Case Study And Business Simulation To Develop Professional Skills In South African Accountancy Students, International Business & Economics Research Journal, Vol. 12 no. 10, 2013.

Published popular scientific articles: IFRS 9 simplifying non-banking entities?, with P. van der Zwan, Accountancy SA, November 2010. Master s degrees supervised completed: Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa, Dissertation, L. van Staden, 2010. (70% final mark; award for best dissertation in accountancy at NWU) The competitive environment in the assurance industry: a South African case study, Minidissertation, R.H. de Villiers, 2012. (75% cum laude) Master s degrees examined: An assessment of the relevance of present value disclosures in the extractive industry, Minor dissertation, P.D.V. Scholtz, 2011. (University of Johannesburg; Supervisor: Mrs. E. du Toit). The effectiveness of traditional taxation methods and e-commerce, Minor dissertation, C.J. Coertze, 2012. (University of Johannesburg; Supervisor: Prof. G. Els). Exploring the perceptions of academic trainees on IFRS learning through a new teaching and learning strategy, Minor dissertation, M. Malan, 2013. (University of Johannesburg; Supervisor: Mrs. E. du Toit). Scientific articles peer-reviewed for academic journals: A comparative evaluation of South African SME financial statements against the IFRS requirements, Journal of Accounting and Taxation (International), Reviewed 2010. Innovations through the NBC T 16.9 (2008) lead break paradigms the Brazilian Accounting applied to the public sector, African Journal of Business Management (International), Reviewed 2012.

Teaching pervasive skills to South African accounting students, Southern African Business Review (International), Reviewed 2013. Refereed papers peer-reviewed for conferences Commercium a board game that invites learning, by J.P. Fouché and E. Lodewyckx, at the Southern African Accounting Association s Central Region Conference 18-19 September 2009 in Parys, South Africa. Financial Restatement Trend of Firms listed on the Johannesburg Securities Exchange, by S. Watson, at the Southern African Accounting Association s Central Region Conference 28-29 September 2012 at the Black Mountain Hotel in the Free State Province, South Africa. Effective teamwork design, implementation and assessment: addressing the need for the acquisition of pervasive skills by undergraduate accounting students, by J. Gevers and I. Lubbe, at the Southern African Accounting Association (SAAA) Biennial International Conference (co-hosted by the International Association for Accounting Education and Research (IAAER)) 26-28 June 2013 in Cape Town, South Africa. Current research activities: Busy with PhD in Accounting Education (intend to hand in 2013). Supervisor for various Masters students (Dissertation in Accountancy). Various articles sent to accredited scientific journals for peer review (outcome not yet known) and a few more in the pipeline. Other academic activities Text book prescribed at the NWU: Key notes on IFRS for CTA students, all editions (2008 2012), self published Contributions in text books prescribed nationally: Accounting Standards, 13 th edition (Co-author), Juta (published) Accounting Standards, 14 th edition (Co-author and sole Editor), Juta (published)

Accounting Standards, 15 th edition (Co-author and sole Editor), Juta (published) Group Statements, 12 th edition (Co-author), LexisNexis (published) Group statements, 13 th edition (Reviewer), LexisNexis (published) Workshops/courses attended: Institutional Course for New Lecturers 30 January - 1 February 2007 Workshop on e-learning (new e-fundi users) on 16 February 2007 Certificate in Research Methodology 11 15 June 2007 Workshop on post-graduate supervision 2-4 September 2009 Accredited assessor course (certificate) 29-31 March 2010 Presentation by Professor Mary Barth (Stanford University, former IASB board member) 21 June 2011 Services performed at the University / Other: Institutional Subject Chair: Financial Accounting Coordinator in the process of alignment between campuses in the North-West University Service on various NWU Institutional Teaching Excellence Awards panels External moderator for the: University of Johannesburg (UJ) 3 rd year Financial Accounting for CAs 2007 to 2010 University of South Africa (Unisa) Honours Financial Accounting for CAs (CTA) 2010 Nelson Mandela Metropolitan University (NMMU) 3 rd year Financial Accounting for CAs 2013

Nelson Mandela Metropolitan University (NMMU) 3 rd year Financial Accounting for non-cas (general stream) 2013 External moderator for the South African Institute of Chartered Accountants Qualifying Examination Part I 2009 to 2013 Service provider for Association of Accounting Technicians (AAT) basic certificate in accounting for municipal workers in the Northern Cape Province and North West Province (2010/2011)