Purpose: The purpose of the paper is to explore the negative impact of information technology (IT) factors prior to and during COVID-19 from the perspectives of developing country educators, to obtain context to the higher education environment to aid future teaching practices. Design/methodology/approach: The study employs a mixed method approach comprising a questionnaire and interviews with educators situated in two African developing countries from the South African Development Community (SADC). Findings: This paper found that the IT factors that most adversely impacted educators’ delivery of the academic programme, was the student element (students’ internet access, students’ access to IT equipment, students’ proficiency with technology and data costs for students). The IT factors negative impact was mostly also intensified amid the pandemic. Implications/Originality/Value: Far from being just a disruption, the pandemic is an indication of the urgent need to build sustainable higher education institutions to ensure that educators deliver quality academic programmes to all. The research obtained an understanding of IT factors (past and present) that may hinder educators’ orientations towards the future. Bringing to the fore the IT hindrances, educators can act by means of their environment, to enable teaching to continue under all conditions.

This study examines urban and rural South African accounting students' perceptions of their professional skills development through participation in an extended professional project (hereafter 'project'). We find students from the rural-based institutions perceived higher levels of professional skills development than their urban-based counterparts. We argue that this reflects rural students' hitherto limited exposure to professional role models or their ways of working. This study highlights the significant benefit of using projects to foster professional skills development. Furthermore, this study underscores the need for co-designed projects between institutions (urban and rural) and industry connections to foster greater access to quality education for rural-based students.

Orientation: Higher education institutions (HEIs) globally were required to transition from face-to-face to online learning to circumvent lockdowns, social distancing and other public health interventions during the coronavirus disease 2019 (COVID-19) pandemic. Research purpose: This study examined the experiences of developing country educators of higher education teaching during the COVID-19 pandemic. Motivation for the study: The study aims to understand the influence of the pandemic on the delivery of a quality programme to enable developing country HEIs to better withstand challenges arising from future social disruptions. Research approach/design and method: The study employs a qualitative methodology comprising semi-structured interviews with educators from HEIs situated in two African developing countries. Main findings: The findings of this study indicate that educators were able to transition to online offerings amid the pandemic and employ new tools, systems and innovative delivery methods, despite the lack of contingency plans. However, the digital divide was amplified for their student cohort because of the cost and reliability of the internet and the absence of suitable devices. This in turn resulted in educators often resorting to teacher-centric teaching practices. The findings also highlight that online assessments were compromised in terms of quality and integrity. Contribution/value-add: Far from being just a disruption, the pandemic is an indication of the urgent need to build sustainable HEIs for educators to deliver quality academic programmes to assume their intellectual responsibility toward society.

Globally, governments should prioritise and lead cybersecurity awareness as they have a duty to inform their citizens about responsible online behavior. This study aims to search for government-led cybersecurity awareness practices followed by the four world-leading countries (the United States of America (USA), the United Kingdom (UK), Saudi Arabia and Estonia) as evident on their websites. This qualitative study employs content analysis by performing a review of the four world-leading countries’ websites, with a specific focus on support materials and other relevant activities as part of cybersecurity awareness. Analysis of the websites found that cybersecurity awareness practices had a wide reach. Firstly, a host of multimedia content (videos, readings, infographics, memes, games, and quizzes) was used in addition to social media platforms. Secondly, the content was categorized for a range of users, with parents and children being favored. Lastly, for countries where the first language was not English, websites were in the official language in addition to English. The study contributes to the literature on cybersecurity awareness. The good practices employed by these countries could serve as a benchmark globally for other countries seeking to formulate or update their websites. Furthermore, showcasing the four world-leading countries serves to assist countries which have a lower Global Cybersecurity Index organizational measure can improve their cybersecurity awareness websites.

Purpose: Globally, governments should prioritise and spearhead cybersecurity awareness, as these seats of power hold a responsibility to educate its citizens regarding safe cyber use. The study aimed to compare the government-led cybersecurity awareness measures implemented by four world-leading countries (the USA, the UK, Saudi Arabia and Estonia) as part of its cybersecurity strategies, to those implemented by the South African government. Design/methodology/approach: This qualitative study employed thematic content analysis to analyse the data in respect of the cybersecurity strategies. Findings: Best practices from the four world-leading countries revealed that South Africa should update its cybersecurity strategy. In updating the strategy, it should demonstrate collaboration with external parties, such as international partnerships, academia, the public- and the private sector, in promoting cybersecurity awareness. South Africa, in its strategy, should show a commitment to educating the public as well as keeping its citizens abreast of the latest cybersecurity threats. These measures could be achieved via the Cyber Hub an established platform that could be used more effectively towards the promotion of cybersecurity awareness. Research limitations/implications: The study was limited to the cybersecurity awareness measures of the four world-leading countries and South Africa's cybersecurity strategy. Originality/value: The study contributes to the emerging literature on cybersecurity awareness. The measures employed by the four world-leading countries could serve as a global benchmark for other countries seeking to formulate or update its cybersecurity awareness strategies. Furthermore, the comparison of the four worldleading countries to South Africa, enabled guidance on the areas where the South African government could improve its cybersecurity awareness strategy.

With the rapid advances in information communication technologies (ICTs), cyberspace has provided organisations a platform to be more innovative in their operations. As a result hereof, individual users within the organisations have become even more connected to the internet, with a concomitant increase in cyberattacks. This is particularly prevalent within public sector organisations. It is thus critical that cyber-security awareness is at the forefront of all public sector organisation's agendas. The study evaluates South African state-mandated public sector organisations awareness of cyber-security. As part of their mandate, these organisations are expected to lead by example. A questionnaire with open- and closed-ended questions was administered to individuals tasked with cyber-security in the state-mandated public sector organisations. Overall, the results revealed that state-mandated public sector organisations are not at the forefront of cyber-security awareness. Gaps are evident in terms of cyber-security management, and training. Promising to note was the information technology (IT) experience and individuals expertise tasked to oversee cyber-security within these organisations. It is, however, recommended that IT departments manage cyber-security and not the Human Resources (HR) departments. The results are not generalisable beyond the scope of this study. Nonetheless, the findings provide various recommendations in terms of creating a culture of cyber-security awareness in state-mandated public sector organisations.

Accounting education has in recent years increasingly emphasised the need for developing soft skills. To this end, various delivery methods have been advocated other than the conventional lecture format during the academic programme. This paper reports on a study of the perceptions of graduates on the effectiveness of delivery methods during the academic programme in transferring soft skills. A questionnaire with open and closed-ended questions was administered. Graduates reported that soft skills were most effectively developed when using case studies, followed by collaborative learning. Surprisingly, graduates also indicated lectures as an effective method in soft skills development, by ranking this method after collaborative learning. However, the method of computer-based activities, was reported as the least effective method in developing soft skills. This is a concern, given the prevalence and use of computers and technology in the accounting profession. Educators need to do more in inculcating soft skills, by using additional methods such as mentorship programmes and self-assessment.

Accounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic programme, in developing pervasive skills, in the categories of ethical behaviour and professionalism, personal attributes, and professional skills. A questionnaire with open- and closed-ended questions was administered to aspirant CAs who had completed their academic programme, and were in the process of completing their training programme. Aspirant CAs reported that overall pervasive skills were most prevalent in the subject of Strategy. Ethical behaviour and professionalism skills were most prevalent in the subject of Audit, personal attribute skills were most prevalent in the subject of Strategy while professional skills were most prevalent in the subject of Accounting. Taxation received the lowest ranking overall for pervasive skills as well as for the different categories of skills. Educators need to make greater efforts to inculcate pervasive skills by using real-life, practical examples in their core subjects. Furthermore, pervasive skills should be integrated into core subjects, as these are complementary in nature. Furthermore, integrating core subjects can enhance the acquisition of pervasive skills.

Purpose The purpose of this paper is to illustrate the extent to which a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills. Design/methodology/approach A questionnaire research instrument comprising open and closed response questions was used to collect the data. Findings The case study developed by the external stakeholder was found to be useful in developing soft skills. The primary skills identified by respondents were decision-making, problem-solving, critical thinking, communication and research ability. However, the respondents believed that the collaborative learning element had the greatest impact on the development of skills, particularly ethical behaviour, professionalism and personal attributes. Research limitations/implications The results are not generalisable beyond the scope of the particular higher education institution in which the study was conducted and the country in which the study was situated. Additionally, this paper measured soft skills development through perceptions of participating students. An objective measurement of students’ immediate soft skills improvement is not considered. Nonetheless, the findings provide guidance to educators on how a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills. Originality/value The paper makes three contributions. The first is to detail how a real-world case study with a substantial technical component can be used to develop soft skills. Second, the paper contributes to the real-world case study and collaborative learning elements literature and ascertains the effectiveness of both methods in developing various soft skills. Finally, the paper contributes to the limited literature on how external stakeholders can become involved in the development of accounting curriculum content.

Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs.

Purpose - The purpose of this paper is to examine the extent to which South African accounting academics use case studies in their teaching and to establish their views on whether this method can be used to transfer soft skills (also known as pervasive skills) to students.Design/methodology/approach - An electronically administered questionnaire was sent to South African accounting academics.Findings - Prior research provides evidence of the value of case studies in the transfer of soft/pervasive skills to students. The findings reveal that case studies are used less frequently by South African accounting academics than their international counterparts, because of a lack of awareness by South African accounting academics of the competencies that can be transferred using case studies, and the application of alternative teaching methods.Originality/value - This paper provides insight into the use of case studies by academics in a developing country whose traditional strengths were in technical teaching, and the reluctance of the majority of South African accounting academics to embrace case studies into their academic programmes.

Globally, academics have adapted their teaching methods to more active methods, such as collaborative learning exercises. Research provides evidence of the value of collaborative learning exercises in the development of pervasive skills. The objective of this paper is to examine the use of collaborative learning exercises by academics in South Africa (SA) – a developing country – and to obtain their views on the effectiveness of this method in transferring pervasive skills to students. An electronically administered questionnaire was sent to accounting academics working at universities accredited by the South African Institute of Chartered Accountants. The findings of this paper reveal a gap between the use of collaborative learning exercises by SA academics compared to that globally. This gap can be attributed to a lack of awareness by SA academics of the competencies that can be developed using collaborative learning exercises, or the application of alternative teaching methods.