By Sniko Lukubeni
SAICA (The South African Institute of Chartered Accountants) released their results for the SAICA Initial test of competence for 2019 where all universities in the country participated and most of them scored above 50%, while Rhodes University got 37% per cent. This average caused shock and outrage on social media.

According to the majority of Rhodes accounting students, accounting is one of the most failed courses at Rhodes. “Even when I was an undergrad here in this institution, accounting students have been complaining about accounting being one of the most challenging courses here at Rhodes,” said Sinako Matiwane, an Accounting Honors Student at Rhodes. “Over the past 4 years, most times in my class the class average would always below”, she said. Could it be because the lecturers are not doing what they were employed to do or the students are not committed to their studies? On the Rhodes website, it is stated that the Accounting Department is one of the largest departments at Rhodes University. Could this have an impact on the image of the school in general, if the Accounting Department is failing?
On the Rhodes Website, it is also stated that the lecturing staff for accounting are successful academics as well as professional accountants. Most of the staff are qualified Chartered Accountants and many are recognized subject experts with impressive achievements to their names (Rhodes University, 2018). Many staff members are involved locally and internationally on governing bodies, audit committees and in advisory capacities. If the staff is this good then that means the problem cannot be with the lecturers.
In an interview with Mr Sazi Mabaso, one of the Senior Lecturer of Accounting at Rhodes, when asked what could be the cause of this bad performance, could it be because accounting is a difficult course or it’s just students not wanting to commit to their work? He responded by saying that accounting is a very memorization heavy topic that requires a lot of work and
repetition memorization. Mr Sazi Mabaso said that “Accounting is about mechanics and if you can memorise the rules, you will be successful.” He went on to explain that they, as the lecturers, are not sure where the problem lies but they are doing everything they can to provide students with good resources that will help them pass the course. In an interview with Mario Hockly, an Accounting Lecturer at Rhodes, when asked that students complain that the workload is too much for accounting, can’t there be an easier way to make the load lighter so that students can manage? He responded by saying that the further along you go with the course the more difficult the subjects will become; so they cannot make the load lighter as this equip the students for the work they are to experience in future. He went on explaining that it is important to pay full attention from the beginning, as the subjects all build onto one another. “Get your basics right and the rest will be much easier to understand and remember”, he said.
Unakho Ngumla, one of the Masters Accounting Student at Rhodes, when asked how is he finding accounting and what are his challenges? His response was that accounting is very difficult but he is coping, even though the workload is too much to handle plus on the other hand he has other courses that also need his full attention. I asked him what he thinks is the problem that causes most of the accounting students do not perform well in their academics. He said that “honestly speaking, accounting is difficult, certain aspects of accounting can be complex, but ultimately it requires hard work and studying just like other courses.” “When you look at the advantages of becoming an accountant, the time and energy you devote to learning are more than worth it.” , Ngumla said.
Some of the students who are not doing accounting at Rhodes were more curious and concerned about the issue of SAICA initial test of competence results, that they even blamed the school for the accounting students’ bad performance. Callie Thompson, a student at Rhodes, wrote on Facebook, saying that there is very serious intervention needed in the Department of Accounting. She argued saying, this can’t be because the students are not committed to their work because this has been happening for quite a while now; surely there is something wrong in the department. She added saying that she thinks the problem is with Rhodes University because other universities are doing just fine.
In an interview with Athenkosi Nkewana, who transferred to NMU this year, he was doing accounting here at Rhodes last year. Athenkosi said accounting is still challenging at NMU but he is managing, he feels like he is doing much better at NMU than he was here at Rhodes. He said that the workload is lighter and he is coping just fine.
Are lecturers failing to do their job or is it students failing to commit to their work? The question remains unanswered.