Research

Overview

The year 2012 marked a significant continuous consolidation of emerging research standing of the School of Accountancy (SoA). It was a productive year that resulted from the research nurturing exercise that commenced in 2009 – with the new School Administration’s vision of excellence in professional accountancy education and research.
The SoA prides itself with the promising growth in research contribution given that prior to 2009, there was a complete dearth of research in accountancy at UL, as there was a notion that accounting is a non-researchable discipline. But this unscholarly view of accounting became moribund with a new vision for the School. One of the strategic goal of the SoA, in addition to achieving SAICA accreditation in accountancy; is to make the nascent School of Accountancy a research incubator in “sustainability accounting and management” in South Africa.

This goal was not just a mere conceptualization; it was followed closely by initiating a contemporary research focus in accounting – Sustainability Accounting and Management in Africa. In addition, a research center was created – “Africa Center for Sustainability Accounting and Management (ACSAM)” the SoA showcased the research vibrancy of this Centre in September 29-31 2011 by hosting a collaborative international conference on Sustainability Accounting for Emerging Economies with Environmental Sustainability Management Accounting Network Africa (EMAN) at the Turfloop Campus of UL.
To give desired boost in accounting research at UL, the SoA has employed some research academics who are currently driving the school research efforts. To facilitate desired research output, a postgraduate & research unit has been created.

2012 is regarded as a consolidation year in the research profile of SoA as it recorded a total of 5 publications in SAPSI journals. Furthermore, there were international recognitions: Prof Ambe was invited as a key note speaker in the Environmental and sustainability Management Accounting Conference in Finland 2012; Prof CC Ngwakwe was assigned a discussant role in the American Accounting Association Conference in Washington DC 2012.