The recent challenges for the accounting profession, relating to accountability, stewardship, ethical conduct and corporate governance, highlight the need for quality education and training of accounting professionals. Businesses today require adaptable and broadlyskilled accountants who can cope with challenges such as globalisation, responsible leadership and rapid advancements in financial technology. In South Africa, the urgent need for effective and relevant accounting education is highlighted by the shortage of high-level skills, graduate unemployment (which points to mismatches between the outcomes of higher education and the needs of the economy) and persistent social and economic inequalities. Recent studies relating to education for the profession and professionalism have highlighted the importance of collaboration between academics and practitioners in conducting accounting education research (Jones, 2017); skills and competencies of trainee accountants (Chaffer & Webb, 2017) and the desirable skills and attributes of graduate trainees (Howcroft, 2017). Accounting education research is currently dominated by research emerging from developed, Westernised countries (Marriott, Stoner, Fogarty & Sangster, 2014) with scant attention paid to the particular challenges associated with the diversity of students present in the South African environment. Some topics that have recently been explored in South Africa include challenges associated with teaching and learning (Coetzee & Schmulian, 2013; Coetzee, Schmulian & Kotze, 2014; Janse van Rensburg, Coetzee & Schmulian, 2014); student performance (Jansen & De Villiers, 2016); personality differences (Papageorgiou & Callaghan, 2018) and personal attributes (Merino & Aucock, 2017); challenges for curriculum design (Lubbe, 2017); the structure of knowledge, and how students construct knowledge in accounting (Myers, 2016, 2017) and assessment to stimulate collaborative learning (Malan & Stegmann, 2018).

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特刊简介：南非教育会计专业人士的挑战

会计专业最近面临的挑战涉及问责制，管理，道德操守和公司治理，这凸显了对会计专业人士进行高质量教育和培训的必要性。当今的企业需要适应能力强，技能熟练的会计师，他们能够应对全球化，负责任的领导力和金融技术的快速发展等挑战。在南非，由于缺乏高级技能，毕业生失业（这表明高等教育成果与经济需求不匹配）和持续存在的社会和经济不平等，突出了对有效和相关会计教育的迫切需求。 。最近有关职业和专业教育的研究强调了学者与从业者之间开展会计教育研究的合作的重要性（Jones，2017）; 学员会计师的技能和能力（Chaffer＆Webb，2017）和毕业生学员的理想技能和属性（Howcroft，2017）。会计教育研究目前主要由西方发达国家（Marriott，Stoner，Fogarty和Sangster，2014年）进行，而对南非环境中学生多样性所带来的特殊挑战却缺乏关注。南非最近探讨了一些主题，包括与教与学有关的挑战（Coetzee＆Schmulian，2013年； Coetzee，Schmulian＆Kotze，2014; Janse van Rensburg，Coetzee＆Schmulian，2014年）；学生表现（Jansen＆De Villiers，2016）; 人格差异（Papageorgiou＆Callaghan，2018）和个人属性（Merino＆Aucock，2017）; 课程设计面临的挑战（卢贝，2017年）; 知识的结构以及学生如何在会计中构建知识（Myers，2016，2017）和评估以激发协作学习（Malan＆Stegmann，2018）。