Yasseen, Yaeesh (PhD)
Yaeesh Yasseen is employed as an Associate Professor and Head of the Accounting Division within the School of Accountancy at the University of the Witwatersrand. His previous academic qualifications include a Master of Commerce, an Honours and a Bachelor of Commerce that were all obtained from the University of the Witwatersrand in the field of accounting. He is actively involved in professional accountancy organisations, where his role has ranged from board-level participation to professional training of professional accountants with a particular focus on SMEs. This two-phased qualitative study fills a gap to understand the current and future role of the professional accountant within the SME environment by transitioning from a problem-orientated research approach towards a more solution-focussed approach. The study found that the current role of the professional accountant is significantly influenced by stereotypes, ethics and experiential impressions. The liability of the professional accountant; the regulatory environment; implied assurance; establishing public interest; the value of a professional designation; and the legitimacy of the professional accountant within the SME environment featured strongly in the findings. A relevant and sustainable process could be conceptualised to envision a successful future role for the professional accountant. The study responded to the need for qualitative research on the profession and demonstrated how to apply two distinctly independent but interrelated research approaches within a single study, and how accountancy research can harness the strength of interdisciplinary methods, making this study’s methodological contribution progressive.
Supervisor: Prof N Stegmann Co-Supervisor: Prof F Crous
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