Bridging Theory and Practice: South African Revenue Service Electronic Filing System for Graduate Readiness

Mothelesi Charles (), Zalu Xolani (), Mills Shoaib () and Sibanda Julia ()
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Mothelesi Charles: University of Free State
Zalu Xolani: University of Free State
Mills Shoaib: University of Free State
Sibanda Julia: Tshwane University of Technology

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 3, 2026, pp 227-241 from Springer

Abstract: Abstract The research investigates the effectiveness of integrating the South African Revenue Service (SARS) electronic filing system (eFiling) into the curriculum to enhance students’ digital skills and job readiness. By providing students with practical, software-based assignments, the study aims to assess whether such experiential learning can bridge the gap between theoretical knowledge and real-world expectations. A multi-method research design was adopted, comprising both quantitative and qualitative data collection methods. Quantitative data were collected through a structured survey administered to a sample of 410 accounting students, assessing their perceptions and experiences of the SARS eFiling assignment. Qualitative data were obtained through open-ended survey responses, capturing students’ reflections on challenges, suggestions for improvement, and perceived value of the assignment. The quantitative analysis revealed that the SARS eFiling system positively influences the development of digital acumen and employability skills. The descriptive statistics indicate that a majority of students perceived the assignment as enhancing their workplace readiness and practical skills. Qualitative thematic analysis identified key themes, including challenges with system navigation and terminology, the necessity for clearer instructional resources, and the perceived importance of practical systems such as SARS eFiling in bridging academic and professional knowledge. Students consistently highlighted the assignment’s real-world relevance and expressed that hands-on interaction with the SARS eFiling system fosters confidence and practical competencies. This study contributes to educational best practices by demonstrating how integrating the SARS eFiling system into accounting curricula can cultivate essential digital and employability skills. By aligning curriculum with industry needs, this research highlights the value of practical, technology-driven assignments in preparing students for professional roles.

Keywords: Accounting students; digital acumen; graduate attributes; professional bodies; SARS eFiling; employability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13388-5_16

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DOI: 10.1007/978-3-032-13388-5_16

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