Perceptions of Management Accounting Students on the Importance and Level of Professional Competencies Developed Through a Group Case Study Assignment

Caitlyn Krüll () and Adele Oosthuizen ()
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Caitlyn Krüll: University of Johannesburg
Adele Oosthuizen: University of Johannesburg

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 2, 2026, pp 373-388 from Springer

Abstract: Abstract The role of accounting professionals is continuously evolving due to the increased automation of bookkeeping and reporting functions. Despite the recognised importance of pervasive and digital skills to support these emerging roles, research has shown that most tertiary accounting programmes continue to emphasise technical knowledge. Experiential learning theory highlights the benefits of experiential learning activities (ELAs), but their impact on the transferable skills of accounting students in non-Chartered Accountant (CA)-focused programmes remains unclear. This study aimed to address this gap by (1) investigating the perceptions of postgraduate students of professional competencies developed through a group case study assignment and (2) comparing these perceptions with their views on the importance of these skills for workplace success. Survey data were collected from 79 students enrolled on a CIMA-aligned postgraduate qualification regarding their perceptions of the importance and development of professional competencies per the CGMA competency framework. Data were analysed using frequency analysis and paired t-tests. This study confirms that group case study assignments are effective ELAs for developing professional competencies among postgraduate management accounting students. However, significant gaps between the perceived importance and development of these competencies across all categories highlight the need to enhance the design and implementation of such assignments. The study contributes to the limited body of research on non-CA-focused accounting programmes in South Africa, offering insights specific to CIMA-aligned curricula. The results demonstrate that enhancing the design and implementation of ELAs can better prepare management accounting students for the evolving workplace, where strong professional competencies must complement technical expertise.

Keywords: Accounting education; Case study teaching; CIMA; CGMA; Competency development; Experiential learning; Management accounting; Professional competency; Pervasive skills; Soft skills (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13384-7_26

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DOI: 10.1007/978-3-032-13384-7_26

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