South African Accountancy Students Struggle to Overcome Disadvantages - What Lecturers Can Do Differently

analysis

In recent decades, student numbers have risen at higher education institutions in many parts of the world. This has opened doors for students who might have been excluded before. These students may be drawn from indigenous groups in formerly colonised areas or part of a foreign minority in a host country.

Many of the students in minority groups fare poorly when compared to their white counterparts. The reasons for this include not feeling like they belong in higher education institutions and programmes, inferior foundational education, a lack of role models and financial vulnerability.

In South Africa, Black people are the opposite of a minority. They make up more than 80% of the country's population and the majority of students enrolled in public higher education institutions. Yet they face many of the same issues as minority students in other countries.

As a registered chartered accountant and a senior lecturer in the subject at a large South African university, I am especially focused on the performance of Black students in accounting. Though most of those enrolled in commerce faculties are Black, this is the least successful demographic. Government statistics show that the majority of Black students who graduate with a commerce degree take longer to do so than their counterparts of other races, and with lower grades.

The effects of this can be seen in the accounting profession's continuing struggle to increase the number of Black chartered accountants.

In a recent study I examined what was holding Black accounting students back and what could be done about it. I found that linguistic, social, family and cultural backgrounds played a crucial role in shaping students' experiences in accounting programmes.

These differences, if not addressed, can affect their ability to connect with their institutions' educational culture and the expectations placed on them, making it harder to achieve academic success.

There is no doubt that the wider higher education system needs to be reformed. But there's no need for individual educators to wait for this to happen. We need to immediately adapt our teaching methods. A student's educational and cultural profile will affect how they absorb new knowledge, process it, and strive for success. Those of us who teach accounting must not stick to "how it's always been done".

Students' experiences

The participants in my study all held both undergraduate and postgraduate degrees in accounting. Some graduated from historically disadvantaged public institutions, others from historically white public institutions (which had advantages under apartheid). There were graduates from private universities and some who obtained their degrees through distance learning.

I asked about their experiences as Black accounting students.

They told me what had influenced their choice of institution. There was parental pressure not to venture far from home to study, nor to pursue a degree at a historically white university. And, no matter where they eventually enrolled, many found that their families didn't understand how much work was required. They struggled to balance their studies with families' expectations. One said:

Well, sometimes (parents) do not really understand that when you are studying, you require more time yourself. So, for instance, you still have to study and put in the hours even when you are in recess so that you do not fall behind. But, when I went home, I would struggle to get through the work because I was still expected to do the house chores and everything else.

Their families' educational experience also played a role in how they experienced university. If they were the first in the family to attend university, they could not learn from their parents or siblings about how best to study. One participant told me their classmates were "very successful because they come from a background where the father or the mother is a CEO. They know what mindset to apply."

My interviewees reflected that, just by being at university, having passed their school-leaving exams well enough to study towards a competitive degree, they were in a better position than many of their peers. Yet, they still struggled. One told me that, while accounting was a tough subject no matter what, "it is really tough if you are Black!" The interviewee said that even though they "have passed (matric), are smart, have proven it", university was a totally different experience to school.

Read more: Few of South Africa's chartered accountants are black: hearing their stories suggests what to fix

Lecturers can't change students' backgrounds. So, what can they do to better support and assist their classes?

Listening to students

My participants had a strong, clear sense of what they needed when they were still students. It's crucial that educators start listening to their students and being more guided by their needs than is currently the case in many classrooms.

Accounting educators are key to integrating students into higher education institutions and their accounting programmes. The classroom can no longer be a one-way street in which only the lecturer has the "right" answer. For instance, a lecturer introducing the concepts of debt and interest to students can solicit examples of students' personal and familial experiences with debt to lay the foundation for how it would play out at organisational level.

Debt in the context of a low versus a high-income household or even a single versus dual income household plays out differently. In a class setting, soliciting varying perspectives on it allows students to learn from each other. It is not possible for a lecturer to do this without relying on student input.

By fostering open communication and engagement, educators can guide and support students through their learning journey. Educators can create an inclusive environment where everyone can recognise themselves and relate to the content that is taught.

Read more: Aspirant Black chartered accountants in South Africa feel marginalised, hurting pass rates and their mental health

If multiple perspectives can be embraced, so can other attributes like multilingualism. Encouraging the use of multiple languages challenges the idea that only English proficiency measures intelligence or merit. In another recent paper with several colleagues from Australia and New Zealand, I demonstrated how this can be done effectively.

Read more: Universities can't just wash their hands of student failure

Lastly, accounting educators should promote reflection and self-awareness among students. Students find themselves in a tug of war between personal and academic programme expectations. They are almost having to "flee" their families to achieve their academic goals, but the academy doesn't quite accept them; and the sense that they don't belong at university stifles their progress. Addressing these issues will narrow the push-and-pull effect, contributing to more harmony between personal, institutional and, ultimately, academic success.

Sedzani Musundwa, Senior Lecturer in Financial Accounting, University of South Africa

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