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Journal cover: Meditari Accountancy Research

Meditari Accountancy Research

ISSN: 2049-372X

Online from: 2000

Subject Area: Accounting and Finance

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Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study


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Title:Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study
Author(s):B. de Clercq, (Department of Taxation, School for Accounting Sciences, University of South Africa), J.M.P. Venter, (Department of Taxation, School for Accounting Sciences, University of South Africa)
Citation:B. de Clercq, J.M.P. Venter, (2009) "Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study", Meditari Accountancy Research, Vol. 17 Iss: 2, pp.47 - 60
Keywords:Age, Gender, Income levels, Personal financial literacy
Article type:General review
DOI:10.1108/10222529200900011 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered accountants. The study utilised an internationally developed instrument to measure financial literacy. It investigated whether some of the factors that were identified in international studies also influence the financial literacy levels of chartered accountant students in South Africa. In line with previous international studies, the study concluded that gender, age, language, race and income levels do have an impact on the level of financial literacy. This information should enable chartered accountant firms to identify trainee accountants who might require special training in the field of financial literacy.



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