The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).,The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.,Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.,The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).,The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

中文翻译：

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建立全球会计教育模式的南非案例研究

本文旨在为南非（SA）的专业会计教育系统提供背景分析。本文使用全球会计教育模型（Watty等人，2012）来描述南非的会计教育系统，然后将其与澳大利亚，日本和斯里兰卡的类似案例研究进行比较。关于SA会计教育系统的信息是使用数据三角剖分从多个来源进行上下文处理的。发现SA会计教育系统与澳大利亚的会计系统之间有很多相似之处，例如专业机构在认证过程中的作用和参与程度，而较少与日本和斯里兰卡的相似之处。这些比较说明了每个国家的经济发展情况以及该专业对教育计划的参与程度。SA的具体挑战包括进入高等教育的障碍和对会计学位的重视。全球会计教育模式的应用有助于识别全球会计领域的相似之处，并阐明SA会计教育系统的独特性。这项研究说明了建立符合国际教育标准（IESs）的会计教育体系。该研究有助于围绕会计教育中的挑战进行讨论，特别是与认证相关的挑战以及学院与专业之间的牢固控制关系。全球会计教育模式的应用有助于识别全球会计领域的相似之处，并阐明SA会计教育系统的独特性。这项研究说明了建立符合国际教育标准（IESs）的会计教育体系。该研究有助于围绕会计教育中的挑战进行讨论，特别是与认证相关的挑战以及学院与专业之间的牢固控制关系。全球会计教育模式的应用有助于识别全球会计领域的相似之处，并阐明SA会计教育系统的独特性。这项研究说明了建立符合国际教育标准（IESs）的会计教育体系。该研究有助于围绕会计教育中的挑战进行讨论，特别是与认证相关的挑战以及学院与专业之间的牢固控制关系。