Identifying a Successful Accounting Student: Profiling of Postgraduate Accounting Students in the Eastern Cape

Throughput rates and transformation have long been considered major challenges to accounting departments in South Africa. While much research has been done on various aspects of study techniques in an attempt to assist students to succeed, little attention has been paid to profiling students to ascertain whether there are common traits in terms of personality, aptitude, values and motives, which distinguish successful students from others. This study looks at these factors and uses sub-tests of the Differential Aptitude Test (DAT), selected with reference to the South African Institute of Chartered Accountants (SAICA) Competency Framework, to determine the correlation between these aptitudes and the success of accounting students. In addition, the impact of biographical data, including gender, race and type of school attended, is considered on the success of the students and the individual sub-tests of aptitude. The study then considers the impact of various personality types, personality traits and values on the success or failure of accounting students, and finally seeks to ascertain whether there is a holistic profile of a student who has a statistically significant chance of succeeding in accounting studies. Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful Results indicate that the sub-tests of aptitude for verbal reasoning and reading comprehension have the most significance in predicting student success and that gender and race have a medium effect. Furthermore, personality types, personality traits and values do not have a significant impact on student success. The only biographical factor to have an impact on success was race. Despite the findings in the individual factors considered, no distinct personality profile of a successful accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended. accounting student emerged. Future research on the use of literacy competency assessments in the admission requirements for chartered accounting programmes, or to inform student academic support initiatives is recommended