The Unisa College of Accounting Sciences recently hosted a public lecture to examine the progress made in the accounting discipline 30 years into democracy, themed "Reflecting on the democratisation of accounting in higher education". This lecture, presented by accounting giant Dr Sizwe Nxasana, highlighted the challenges black students face and barriers to learning brought by the non-use of mother-tongue-based curriculum as an instruction language of teaching and learning in classrooms.

Front row, from left: Prof Cameron Modisane, Deputy Executive Dean: College of Accounting Sciences; Linda Maqoma, Association for the Advancement of Black Accountants of Southern Africa (ABASA) President; Prof Puleng LenkaBula, Unisa Principal and Vice-Chancellor; Patricia Stock, South African Institute of Chartered Accountants (SAICA) first female CEO; Peterson Khumalo, Fasset Board Member; and Nicolaas van Wyk, Chartered Institute of Business Accountants (CIBA ) CEO.
Middle row, from left: Dr Sizwe Nxasana, keynote speaker, CEO and Founder of Sifiso Learning Group; and Portia Mkhabela, Association of Chartered Certified Accountants (ACCA) Southern Africa Cluster Head.
Back row, from left: Dr Jaco Moolman, Unisa Chair of Department of Financial Intelligence; Dr Moses Hlongoane, College of Accounting Sciences Executive Dean; Khaya Sithole, programme facilitator; and Lindiwe Miyambu, Auditor General South Africa (AGSA) Chief People Officer.

Job seeking and entrepreneurship

In her welcome address, Unisa Principal and Vice-Chancellor (PVC), Prof Puleng LenkaBula, said that the global trading systems acknowledge that South Africa and the continent are not performing at the desired optimum levels. Therefore, she added: "It is the role of the education system to look into how we can be at the centre and a partner to our society to creating skill sets and knowledge arenas that will enable us to participate in the global arena, optimising the talent in accounting sciences, finance, economics and associated systems that have become integral in our lives."

Furthermore, the PVC expressed that peace and war, which affect how resources are distributed and the creation of commercial opportunities and the mineral and biotic resources that help trading systems, have become areas of concern.

"On contextual issues," the VC stated "30 years ago, accounting did not necessarily reflect the same values we are contending with today. In this context, digitisation systems have become central. As we reflect on the democratisation of accounting sciences, we must ask how we think about digitisation, technologies, and the ideas that can either enhance or decimate the disciplines of accounting sciences."

"Unisa," said the VC, "has been reflecting on the imperative of digitisation systems, machine learning, artificial intelligence (AI), and their implications for the quality of teaching and engagement in enhancing accounting sciences."

In closing her remarks, the PVC observed that many graduates in accounting disciplines from universities nationwide tend to seek employment rather than pursue entrepreneurship. However, she expressed optimism that the insights, partnerships and connections fostered through this discussion would stimulate innovative approaches to job creation.

Impact on transformation

Giving context to the lecture, Dr Moses Hlongoane, College of Accounting Executive Dean, said South Africa has traversed a remarkable journey over the past three decades, marked by profound political and social transformation.

In addition, Hlongoane stressed that South Africa emerged from a blemished past of apartheid. Since the first democratic elections, it has grappled with the challenges of stabilising its economic markets and addressing the legacy of marginalisation. He added: "As we look back on this period, we recognise both the opportunities and the obstacles that have arisen, and it is within this context that we must consider the role of accounting education in shaping the future of our nation."

Hlongoane expressed hope that in redressing the hallmarks of apartheid and language barriers, a significant leap can be made in addressing inequality, particularly in the accounting profession. This he drew from a recent study, which, he said, expressed unsatisfactory figures in accounting. He further explains: "It is disappointing that by 2021, only 15% of chartered accountants were from black domination while the country’s demographics indicated that 80% comprised of black community."

Highlighting the significance of accounting, Hlongoane argued that the profession has a crucial responsibility in supporting the growth and development of the South African economy. Furthermore, he stated: "As we reflect on the impact of democracy, we must acknowledge how the accounting curriculum and educational practices have evolved to meet the changing needs of our society. One of the key areas of focus should be the extent to which accounting education has addressed the issues of equity and social justice."

Hlongoane acknowledged that  the legacy of apartheid "left deep scars, and it is incumbent upon us, as leaders in the field of accounting, to ensure that our educational institutions are actively working to redress past inequalities and provide equal opportunities for all students, regardless of their background."

Language as a barrier to learning

Keynote speaker Dr Nxasana underscored the impact of language barriers on student achievement rates. He argued that linguistic challenges significantly contribute to disparities in educational outcomes. To illustrate this point, Nxasana presented a short and compelling video documenting an experiment in which South African learners from diverse racial backgrounds were instructed in South African languages unfamiliar to them. The results of this experiment were clear that students demonstrated heightened engagement, critical thinking abilities and overall classroom dynamism when taught in their mother tongue.

Nxasana added: "This experiment, and many research results, showed children are more active, think more critically and create an entirely different classroom atmosphere when taught in their mother tongue."

"The Issue of language," he explained, "and the language of learning and teaching and how that holds back many children getting into higher education is concerning. This significantly contributes to unemployment, inequality and poverty."

Some of the solutions that Nxasana proposed include reducing silos in learning and teaching; multidisciplinary teaching; more student-centred approaches and self-directed learning, which include adaptive learning approaches for students to take ownership of their learning; and inclusion of humanities and STEM (science, technology, engineering and mathematics) into accounting and business studies, among others.

A distinguished panel comprised of Linda Maqoma, President of the Association for the Advancement of Black Accountants of Southern Africa (ABASA), Dr Jaco Moolman, Unisa Chair of Department of Financial Intelligence, Patricia Stock, the first female CEO of the South African Institute of Chartered Accountants (SAICA), and Lindiwe Miyambu, Chief People Officer and Auditor-General South Africa (AGSA), were urged to look into possible solutions presented by Nxasana. These solutions aim to democratise the accounting profession and establish mother-tongue instruction as a cornerstone of the country’s education system.

* By Godfrey Madibane, Acting Journalist, Department of Institutional Advancement