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Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC

The need for racial transformation within the accounting profession has been highlighted in recent years and consequently, efforts have been made by numerous players to further support accounting students pursuing the chartered accountant designation. This research focuses on an innovative postgradu...

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Main Author: Kraus, Tracy Louise
Other Authors: Carpenter, Riley J
Format: Thesis
Language:English
Published: College of Accounting 2022
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access_status_str Open Access
author Kraus, Tracy Louise
author2 Carpenter, Riley J
author_browse Carpenter, Riley J
Kraus, Tracy Louise
author_facet Carpenter, Riley J
Kraus, Tracy Louise
author_sort Kraus, Tracy Louise
collection Thesis
description The need for racial transformation within the accounting profession has been highlighted in recent years and consequently, efforts have been made by numerous players to further support accounting students pursuing the chartered accountant designation. This research focuses on an innovative postgraduate accounting programme, referred to as a Certificate in Theory of Accounting (CTA), offered by a private higher education institution, CA Connect. The research examines the factors associated with academic success in that programme as well as the subsequent initial professional board exam, known as the Initial Test of Competence (ITC). The variables considered are students' demographic details (age, gender and race), prior academic performance, prior tertiary institution, previous CTA attempts, time lapses between undergraduate and postgraduate study and class format selection. While this research repeats prior work done in public education contexts within the private higher education space, it is also novel, in that it extends prior research by examining several variables which have not been investigated before, neither in the South African context nor abroad. Three logistic regression models were developed, employing both forced entry and hierarchical regression methods. The findings confirm prior research which suggests that previous academic performance is strongly positively associated with future academic success and that race is a key determinant of success, most notably in CTA. Prior tertiary institution and attending fulltime, contact classes were also found to be associated with success at CTA level. However, adopting an after-hours, blended learning approach to CTA was found to be associated with success in the ITC. These findings provide further evidence of the need for continued grassroots interventions to allow scholars and students to build upon the strongest possible educational foundation and show a link between the innovations introduced by CA Connect and student success in the ITC.
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institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:34:03.682Z
license_str Not specified — see source repository
provenance_str_mv Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository
publishDate 2022
publishDateRange 2022
publishDateSort 2022
publisher College of Accounting
publisherStr College of Accounting
record_format dspace
source_str UCTD — University of Cape Town Open Access Repository
spelling oai:open.uct.ac.za:11427/36859 Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC Kraus, Tracy Louise Carpenter, Riley J Financial Reporting, Analysis and Governance The need for racial transformation within the accounting profession has been highlighted in recent years and consequently, efforts have been made by numerous players to further support accounting students pursuing the chartered accountant designation. This research focuses on an innovative postgraduate accounting programme, referred to as a Certificate in Theory of Accounting (CTA), offered by a private higher education institution, CA Connect. The research examines the factors associated with academic success in that programme as well as the subsequent initial professional board exam, known as the Initial Test of Competence (ITC). The variables considered are students' demographic details (age, gender and race), prior academic performance, prior tertiary institution, previous CTA attempts, time lapses between undergraduate and postgraduate study and class format selection. While this research repeats prior work done in public education contexts within the private higher education space, it is also novel, in that it extends prior research by examining several variables which have not been investigated before, neither in the South African context nor abroad. Three logistic regression models were developed, employing both forced entry and hierarchical regression methods. The findings confirm prior research which suggests that previous academic performance is strongly positively associated with future academic success and that race is a key determinant of success, most notably in CTA. Prior tertiary institution and attending fulltime, contact classes were also found to be associated with success at CTA level. However, adopting an after-hours, blended learning approach to CTA was found to be associated with success in the ITC. These findings provide further evidence of the need for continued grassroots interventions to allow scholars and students to build upon the strongest possible educational foundation and show a link between the innovations introduced by CA Connect and student success in the ITC. 2022-10-21T12:18:55Z 2022-10-21T12:18:55Z 2019 2022-10-20T13:20:37Z Master Thesis Masters MCom http://hdl.handle.net/11427/36859 eng application/pdf College of Accounting Faculty of Commerce
spellingShingle Financial Reporting, Analysis and Governance
Kraus, Tracy Louise
Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
thesis_degree_str Master's
title Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
title_full Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
title_fullStr Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
title_full_unstemmed Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
title_short Doing Things Differently: Transformation, Innovation and Student Success in CTA and ITC
title_sort doing things differently transformation innovation and student success in cta and itc
topic Financial Reporting, Analysis and Governance
url http://hdl.handle.net/11427/36859
work_keys_str_mv AT kraustracylouise doingthingsdifferentlytransformationinnovationandstudentsuccessinctaanditc