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05 September 2020 | Story Khiba Aubrey Teboho | Photo Supplied
Khiba Aubrey Teboho.

Transformation at the university must be reflected in all dimensions of the institution, such as leadership, governance, and management, student backgrounds such as practical access and academic excellence, equity in staffing, institutional cultures, and inclusive teaching and learning. I acknowledge that this is not an easy task for universities, and that is why I would urge the student population to exercise patience on some of the matters they bring to the institution. However, they should also not be used by the university as a crutch in undertaking its obligation to transform and promote integration, non-discrimination, and inclusivity across all levels –  not only within the university, but also within the local space where the university finds itself, as we know the history of the institution. We have come a long way and there is still more to do, things to change, but we have to give credit where it is due. I still appeal to the institution to do more, because for some students it is the place that will give them the capability to fight poverty, to prosper, to influence change in society, and to change their lives as well as the lives of their families.

The redress of historical inequalities between historically white and historically black universities – it is a challenge for all universities, and we have come a long way to resolve this. With a new culture of students comes a new challenge, such as the funding challenges that poor and middle-income students are constantly facing. These are some of the recurring issues faced by students continually, requiring a solution that does not impoverish the poor even more. Universities must become spaces for transformation, rather than merely being transformed spaces. It is the transformative development through which students come to understand social justice properly, which certifies that students will go on to promote social justice in the wider society. While universities have long been sites of personal growth and transformation for their students, the impact of the transformative power of these places and the important transformational goal of generating graduates who are engaged citizens working for social justice must not be overlooked, particularly in the literature of transformation at the university.

Similarly, what is questioned by the students themselves is the relevance of what is taught at universities, how students are prepared through the knowledge and skills 'transmitted' to them for life in a South African context, and in what sense graduates are prepared to contribute to the advancement of society after the completion of their degrees. It cannot be that in this era we produce graduates who are job seekers, especially considering the status our country is in. This should be carefully considered in the development of the university’s curriculum and in its strategies.

It is only through an epistemic revolution in institutional culture that universities can become spaces that foster the development of civic-minded graduates. We cannot be relegated to just being students when it comes to the issues raised above if transformation is to take place effectively. Students must also understand that we cannot continue to do things as if it were 1976; we need to find other alternative mechanisms to voice our concerns and make an impact. At times change is not easy and it is not comfortable, but we are ready!
God bless South Afrika. Morena boloka setjhaba sa heso.

News Archive

Number of PhD graduates a record for School of Accountancy
2017-06-27

Description: School of Accountancy PhDs Tags: School of Accountancy PhDs

From left to right: Dr Stiaan Lamprecht,
Dr Cornelie Crous, Prof Hentie van Wyk
(Programme Director: School of Accountancy),
Prof Francis Pietersen (Rector and Vice-Chancellor),
Prof Dave Lubbe (Research Fellow: School of Accountancy),
Dr Léandi Steenkamp and Dr Louis Smidt.
Photo: Charl Devenish

This year’s mid-year graduation ceremony for master’s and doctoral degrees saw the School of Accountancy honouring four alumni with PhDs in Accounting on 26 June 2017 at the Callie Human – a record for the School of Accountancy.

Professor Hentie van Wyk, Programme Director of the School of Accountancy and promoter of one of the doctoral degrees, says, “Over the past three to four decades before 2017, no more than five doctoral degrees were awarded by the School of Accountancy.”

Dr Cornelie Crous, Dr Léandi Steenkamp, and Dr Louis Smidt received their doctoral degrees with specialisation in Auditing, and Dr Stiaan Lamprecht with specialisation in Accounting.

PhD candidates’ thesis and personal profiles
Dr Crous, who was born in Bloemfontein on 30 June 1979, is currently working in the School of Accountancy as a Senior Lecturer in Auditing. Her thesis, which is titled ‘Corporate Governance in South African Higher Education Institutions’, influences the application of corporate governance principles in higher-education institutions. It provides a thorough breakdown of the application and disclosure of the application of corporate governance principles in terms of both South African and international best practices in publicly-funded universities in the country.

Dr Lamprecht’s thesis, ‘A Financial Reporting Framework for South African Listed Companies under Business Rescue’, contributes innovative knowledge and insights to the existing body of knowledge on financial reporting.  According to his study, with reference to a listed company under business rescue, there is a need for an underlying financial reporting assumption that varies from the recognised going concern and liquidation assumptions. Users of the financial statements of such a company also require an accounting measurement model based on current values, as opposed to the mixed-measurements accounting model employed at present.

Dr Smidt completed both his master’s and PhD degrees at the UFS. This father of two sons is currently a lecturer at the Tshwane University of Technology. His thesis, ‘A Maturity Level Assessment on the use of Generalised Audit Software by Internal Audit Functions in the South African Banking Industry’, has already started to contribute to the internal audit profession in South Africa and globally.  Due to its existing extension to internal audit functions in various industries in Canada, Columbia, Portugal, and Australia, the value has been enhanced, as it now provides an internationally correlated set of results.

Dr Steenkamp, who completed her Magister in Auditing with a distinction at the UFS in 2013, is a qualified Chartered Accountant (CA (SA)), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Professional Accountant (SA), and member of all the professional bodies. Her thesis, ‘The Sectional Title Industry in South Africa: Enhancing Accounting and Auditing Practices’, makes a significant impact on the sectional title industry and the accounting profession in South Africa. The literature review gave an in-depth overview of risks associated with sectional title for various stakeholders (i.e. owners, trustees, managing agents, auditors and accountants, and EAAB-appointed inspectors).

“Indeed a special day for the School of Accountancy!” says an ecstatic Prof Van Wyk. Professor Dave Lubbe, Research Fellow in the School of Accountancy, was the promoter for three of the four doctoral degrees.

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