ABSTRACT This paper uses data from 4745 first-year accountancy students of a large South African university, for a 7-year period (2011–2017), to understand how certain skills endowments and individual attributes have changed in their contributions to student’s performance over time. To do so, the variance associated with an external shock to the learning system – in the form of the country’s 2015 and 2016 ‘RhodesMustFall’ and ‘FeesMustFall’ student protests – is used to derive unique insights into these relationships. Factor analysis and ordinary least squares are applied to test the predictions of appropriate theory. The study contributes to the literature by identifying four factor categorisations of different groups of skills, which predict student performance differently. Results suggest that it is generic, rather than specialised, skills that contribute to accounting student performance in this context. Financially disadvantaged students are found to have a significantly lower performance across the years of the protests.

中文翻译：

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会计教育中的会计学习技能和学生表现：来自南非的证据

摘要本文使用来自南非一所大型大学的4745名一年级会计学生的数据（为期7年（2011-2017年））来了解某些技能end赋和个人特质随着时间的变化如何改变了他们对学生表现的贡献。为此，使用与学习系统的外部冲击相关的差异（以该国2015年和2016年的“ RhodesMustFall”和“ FeesMustFall”学生抗议活动的形式）来得出对这些关系的独特见解。应用因子分析和普通最小二乘检验适当理论的预测。这项研究通过确定不同技能类别的四个因素分类为文献做出了贡献，这四个类别对学生的表现有不同的预测。结果表明，它是通用的，而不是专门的，在这种情况下有助于会计学生表现的技能。在抗议活动的多年中，经济上处于劣势的学生的表现明显低下。