Original Research

Accounting educators’ views on the need for, and means to develop, responsible leadership competencies in accounting students

Taryn Miller

Received: 09 Mar. 2026; Accepted: 04 June 2026; Published: 07 Aug. 2026

Copyright: © 2026. The Author. Licensee: AOSIS.
This work is licensed under the Creative Commons Attribution 4.0 International (CC BY 4.0) license (https://creativecommons.org/licenses/by/4.0/).

Abstract

Accounting graduates often hold leadership positions early in their careers, but are insufficiently prepared for them. Transforming the curriculum is necessary to address this, but effective change requires buy-in from multiple stakeholders. A key stakeholder group is the educators themselves. The purpose of this study is to investigate accounting educators’ perceptions of the need to incorporate responsible leadership (RL) competency development into the accounting curriculum and how to do so. The study was conducted within a South African higher education setting. Interviews were conducted with 12 experienced South African accounting educators from 10 different employer institutions involved in senior accounting courses. Thematic analysis was employed to analyse the data. The study found unanimous support for developing RL competencies to at least a foundational level in accounting students. Furthermore, the appropriateness of an existing RL competency development model for accounting education was affirmed, and refinements to the model to effectively execute the curriculum’s role in this process were identified. These refinements include cultivating a common understanding of a chartered accountant as a responsible leader; weaving the golden thread of RL throughout all years of study; and accounting educators to reconceptualise their role as primarily educators of future responsible leaders, and to secure support and personal development to execute this role effectively.

Contribution: The study’s contributions include practical suggestions aligned with the three model refinements, as well as evidence that affirms existing guidance on RL education for accounting students, which may be beneficial to accounting educators and academic institutions.

Keywords: accounting students; accounting curriculum; leadership skills; professional competencies; professional skills; responsible leadership.

Introduction

Successfully transforming higher education institutions is a multi-layered undertaking affecting systems, processes and institutional culture. Key among these dynamic activities have been efforts to transform curricula to produce graduates who are well equipped to face and solve society’s greatest challenges (Mvuyana 2024). Such efforts extend to a variety of professions, including engineering curricula within the global South (Das 2025) and professional health education (Dubé 2024). However, effective curriculum change requires multi-stakeholder commitment and involvement, which presents challenges for educational transformation.

Scholars have argued that people are the drivers of transformation and are therefore central to achieving a transformed environment (Radebe 2025; Terblanche & Waghid 2020). Studies have highlighted the critical role of social cultures and relationships among those navigating curriculum change (Annala et al. 2023). Furthermore, explicit strategies, excellent leadership, staff competencies and discipline-specific factors have all been identified as crucial factors for success (Van den Hende, Riezebos & Coelen 2024).

Educators’ engagement in curriculum reform has been found to fluctuate over time (Hilliger, Celis & Pérez-Sanagustín 2020). To maintain engagement and support a transformation-driven culture, opportunities for staff to support one another, be represented in decision-making, share knowledge gained and demonstrate commitment to curriculum improvements have been highlighted (Hilliger et al. 2020). Furthermore, staff motivation to bring about change improves when these changes align with their values, provide opportunities for personal growth, receive institutional support and create a sense of connectedness (Do & Do 2025). Thus, at the core of successful curriculum reform are the educators affected by such reforms.

Among the professional curricula in need of transformation is the accounting qualification. Accounting departments are responsible for preparing their students for future roles in society. These roles will require accounting graduates to be responsible leaders, to act ethically, create sustainable value, display courage and respect, and foster trust (South African Institute of Chartered Accountants [SAICA] 2021). However, attempts to transform the curriculum and the people at its centre to achieve these outcomes have proven challenging.

Recent findings show that accounting students report lower professional skills, such as public speaking, leadership and working cooperatively, compared with other business majors (Albring & Edler 2020; Berry & Routon 2020). Professional skills are considered essential for the positions that accountants progress to hold (Vanhove, Opdecam & Haerens 2024). However, despite repeated calls for the development of these skills, scepticism exists about whether accounting programmes should do so and whether accounting educators are capable of teaching such skills (Albring & Edler 2020; Rebele & St Pierre 2019). Furthermore, there is debate over when in the programme such skills development should be incorporated. Some scholars have recommended positioning the development of these skills within the earlier years of an undergraduate degree (Aldredge, Rogers & Smith 2021; Basson & Steenkamp 2024; Dean et al. 2020). Others have argued that capstone courses are a meaningful location for developing these skills (Lew et al. 2025). Concerns and practical challenges regarding the successful development of these skills in accounting students persist.

There is overlap between the professional skills expected of newly qualified South African chartered accountants (CAs) and responsible leadership (RL) competencies (Basson & Steenkamp 2024; Miller & Willows 2024). Maak and Pless (2006) defined RL as:

[A] relational and ethical phenomenon, which occurs in social processes of interaction with those who affect or are affected by leadership and have a stake in the purpose and vision of the leadership relationship. (p. 103)

Responsible leadership theory emphasises the purpose of leadership, the responsibilities leaders hold and the endeavours leaders contribute to (Kempster 2022). It encompasses a shared vision of what is good, and emphasises relational commitment, accountability, moral decision-making, legitimacy and trust as core to acting ‘responsibly’ (Maak & Pless 2022). The SAICA attributes this view of leadership to Chartered Accountants (CAs) in its definition of CAs, as ‘responsible leaders who behave ethically in an organisation’s value creation process’ (SAICA 2021). The applicability of RL theory to accounting education is therefore evident.

Responsible leadership theory has gained global traction and been applied in numerous fields (Pless, Smit & Winkler-Titus 2025), including the development of accountants (Basson & Steenkamp 2024; Miller & Willows 2024; Pless, Maak & Stahl 2011). However, the literature on accounting educators’ perspectives on whether and how to develop RL competencies among accounting students remains limited. Effective curriculum change is highly dependent on support from key stakeholders, which includes accounting educators (Australian Learning & Teaching Council 2009). Researchers have called for studies of accounting faculty’s views on the adequacy of the curriculum for students’ long-term success (Albring & Edler 2020). Furthermore, scholars have noted the limited studies on RL in an African context (Pless et al. 2025). The current lack of, and need for, accounting educators’ perspectives on incorporating RL development within accounting education, specifically from a South African perspective, is the problem this study seeks to address.

The aim of this study is, therefore, to investigate accounting educators’ perceptions of the need to incorporate RL competency development into the accounting curriculum and of how to do so. The study employs a qualitative research design, in which senior, highly experienced South African accounting educators from multiple universities were interviewed. The findings offer unique insights into the appropriate positioning of RL development within the curriculum and educators’ perceptions of their own role. The study is therefore relevant to professional accounting accreditation bodies, accounting educators and higher education institutions.

Literature review

Many accounting graduates go on to hold leadership positions (Terblanche & Horrell 2024). However, accounting students are not adequately prepared for the professional world they encounter, which is likely to impact their effectiveness. Researchers have advocated that accounting departments transform their curricula to address all aspects of being a professional accountant (i.e., professional and technical skills) and better align them with industry’s needs (Aldredge et al. 2021). However, changing what is taught and how it is taught can be a slow and challenging process.

Responsible leadership theory is relevant to accounting education (Basson & Steenkamp 2024; Miller & Willows 2024), as it uniquely focuses on stakeholders both within and outside the organisation (Pless & Maak 2011). This supports its relevance for business leaders, who are typically accountable to multiple stakeholder groups. Furthermore, scholars have argued that RL competencies can be taught and learned (Muff, Delacoste & Dyllick 2022), which enhances RL theory’s relevance to the educational context. Scholars have also argued that the curriculum has a moral obligation to do so (Carnegie 2022; Poff 2010), and that RL development does not happen automatically:

There still seems to be an assumption that those who take on a leadership position will somehow develop, or have a heightened sense of responsibility, and thus act more responsibly once they are in a leadership position, and that therefore no explicit guidance is needed and not much thought must be given to responsible leadership. If anything, the opposite is true … (Maak & Pless 2022:2).

Existing literature provides a framework of RL competencies and associated dimensions (Muff, Liechti & Dyllick 2020). Miller (2022) shows how the SAICA Competency Framework (SAICA 2021) incorporates each of these RL competency dimensions. However, certain RL competencies appear to be underdeveloped within postgraduate accounting students (Miller 2022). The South African Institute of Chartered Accountants, therefore, expects universities to develop accounting students’ RL competencies to a specified extent; however, these competencies remain lacking in accounting graduates.

How can accounting departments prepare their students to be responsible leaders? A study that explicitly linked RL development and accounting education was that of Miller and Willows (2024), who developed the RESPOND model for this purpose. Thirteen South African CAs recognised for their leadership excellence were interviewed. Seven selective codes emerged from the data analysis, from which the RESPOND model was derived (Miller & Willows 2024). The RESPOND acronym expands to:

Role (of the curriculum) as catalyst, Equipping (students) with tools (for knowing yourself, relating to others, decision making, business expertise, and managing change and innovating), Supportive feedback and reflection, Perspective broadening, Opportunities to practice: Keeping it real, Nurturing influencers, and Disposition towards lifelong learning. (Churyk, Eaton & Matuszewski 2025; Miller & Willows 2024:566)

Recent accounting studies affirm the validity of certain aspects of the RESPOND model. Steenkamp and Goosen’s (2023) work on behavioural styles, aligns with ‘Knowing yourself’ and ‘Relating to others’ within the RESPOND model (Miller & Willows 2024). Basson and Steenkamp’s (2024) findings on students’ desiring service-learning opportunities and real-life examples support the ‘Opportunities to practise: keeping it real’ aspect (Miller & Willows 2024). In addition, Goosen and Steenkamp (2024) conclude that lengthy, challenging group projects are valuable for building relational competencies associated with RL, which further supports the ‘Opportunities to practise: keeping it real’ aspect. Within broader leadership education literature, strategies for leadership development in higher education that align with Equipping students with tools to manage change and innovate, providing Opportunities to practise: keeping it real, partnering with Nurturing influencers (that is, business professionals and external mentors), and students needing a Disposition towards lifelong learning, were all supported by Daher-Armache, Armache and Ismail (2025). There is, therefore, early support for the RESPOND model as a theoretical orientation for developing RL competencies among accounting students. However, this model does not yet incorporate educators’ views on implementing these guidelines.

Accounting educators are a key stakeholder in achieving effective curriculum change. Pincus et al. (2017) recommend robust faculty involvement in accounting curricular change initiatives, as ‘the transformation of faculty culture is the biggest challenge of all’ (p. 12). Sorensen and Kuada (2022) and the Pathways Commission (2012) highlight the identity and expertise of academic staff as a major risk to effective curriculum change. Given the crucial role that accounting educators play in curriculum change, and the call for more research that seeks their views (Albring & Edler 2020), this study aims to obtain accounting educators’ views on the need for and means to develop RL competencies in accounting students.

Research methods and design

A social constructivist philosophical paradigm underpinned this research, given its goal of obtaining a deeper understanding of the problem (Cresswell 2013). A qualitative research design was adopted to co-construct knowledge of the world (Maxwell 2013). This study seeks to do so by focusing on accounting educators’ perspectives.

The research questions this study seeks to answer are: (1) What do accounting educators believe the curriculum’s role should be relating to the development of a foundation of RL competencies in accounting students? and (2) By what means do accounting educators believe the curriculum could achieve this development?.

Accessing participants

Accounting educators were identified as experienced South African accounting academics who teach senior accounting students and have in-depth knowledge of the CA curriculum and the recently issued SAICA Competency Framework (SAICA 2021). Eleven accounting educators known to the researcher were purposefully selected for their experience, knowledge, involvement and expertise in areas related to the research problem. Ten consented to be interviewed. Thereafter, snowball sampling was used to identify one further participant.

Eleven interviews were conducted with accounting educators, and one pilot interview was conducted with a similarly experienced individual. Data from the pilot participant’s interview were also considered useful in answering the research questions. Therefore, the total number of participants was set at 12. This total falls within the typical range for participants in qualitative studies (De Villiers et al. 2019) and is virtually equivalent to the number of interviews in recent accounting education studies (Duff, Hancock & Marriott 2020; Vanhove et al. 2024).

Participants

All participants had been involved in accounting education for at least 5 years, with the majority for 11 years – 20 years. Virtually all participants were involved in postgraduate teaching, and several were also involved in the final year of the undergraduate degree. The participants were therefore well acquainted with the CA curriculum’s pathway and exit point.

The participants were also diverse in terms of self-identified gender and race. Furthermore, they spanned 10 different employer institutions, including two private institutions and three historically disadvantaged institutions, thereby enhancing the transferability of the findings across a variety of tertiary institutions. Furthermore, four of the participants were previous finalists in the SAICA Top 35 Under 35 competition. This initiative recognises exceptional CAs under 35 who drive meaningful societal change (Mail and Guardian 2020). Public recognition of these participants’ leadership abilities further underscores the relevance of their perspectives to this study.

Interviews

In line with the method adopted by Miller and Willows (2024), semi-structured interviews were conducted online for approximately 45 min. Consent to record the sessions was granted, and the interviews were later transcribed automatically using Microsoft software.

The interviews commenced by enquiring about participants’ post-university leadership experiences. This enabled accounting educators to critically reflect on their own experiences and on the adequacy of their preparation. Thereafter, questions pertained to whether, and how, the curriculum could develop a foundation of RL competencies, utilising ‘what’, ‘which’, ‘when’, ‘where’, ‘who’, and ‘how’ questions (Martin 2019). Appendix 1 contains the list of interview questions.

Analysis

NVivo version 12 software (Lumivero, Burlington, MA, United States [US]) was used to analyse the interview transcripts, and a thematic analysis was conducted (Braun & Clarke 2012). Initial coding was based on analysing the data line by line. These codes were reduced to certain themes, using a reflexive approach, by constantly comparing the transcript data, video recordings and identified codes (Braun & Clarke 2012).

Braun and Clarke (2012) argue that, when coding, researchers often use a combination of inductive methods (driven by the data, prioritising data-based meaning) and deductive methods (whereby the researcher applies concepts, ideas and topics when coding the data). In this study, a combined approach was adopted: Whenever the coding process revealed a code already defined in the RESPOND model (Miller & Willows 2024), a deductive approach was followed, and the data were coded with the same name as that used in the RESPOND model. Whenever novel perspectives emerged from the data, they were analysed inductively. The deductive component identified re-emerging themes and sub-themes, and the inductive component identified new sub-themes. The data appeared to be saturated by the ninth interview. Appendix 2 contains a summary of the coding process, including examples of narrative, initial codes, and how saturated initial codes were combined or presented separately as themes or sub-themes.

A range of strategies was employed to enhance the reliability and validity of the study’s findings. These strategies included the pilot study; the use of thick, rich descriptions of themes; a conducive interview environment; deep familiarity with the data; reflexivity; and peer review of the completeness of the coding process and the conduciveness of the interview environment (based on the interview recordings). No major changes arose from the feedback received.

Ethical considerations

An application for full ethical clearance was obtained at the University of Cape Town Research Ethics Committee, Faculty of Commerce (reference: REC 2021/04/006). All data have been securely stored on the researcher’s online storage facility. An informed consent form was emailed to each participant, who then signed and returned it. Accounting educators (including the pilot participant) were each assigned an identifying code (E1–E12), thereby preserving anonymity in this study.

Results

This section contains the findings as they relate to the two research questions of this study, a discussion of these findings and the extent to which they support prior literature.

Accounting educators’ views on the need for the curriculum to equip students with a foundation of responsible leadership competencies

Without exception, all participants agreed that the curriculum needs to do more to develop a foundation of RL competencies in accounting students. Participants reflected on their own career shortcomings, which reinforced this belief. Participants were all aware of the SAICA Competency Framework’s requirements (SAICA 2021), yet still affirmed the need for the curriculum to better prepare students for future leadership experiences. This was apparent from participants’ use of terms such as the need to ‘open students’ eyes’ to areas in which they are currently ‘blind’, to ‘create spaces’ for these skills to start developing, and for ‘more to be done’. E4 stated that:

‘In our curriculum … leadership is one of the big gaps … It is a “figure-it-out-yourself” kind of thing, and it doesn’t go down well.’ (E4, Female, 5–10 years academic experience)

Participants frequently highlighted the need to develop students’ self-awareness, including their emotional intelligence, ability to manage people and resolve conflicts, and their understanding of their own values. These findings align with several competency dimensions of Muff et al.’s (2020) framework. The answer to the first research question of this study was therefore unanimous support for the accounting curriculum to ensure that (at least) a foundation of RL competencies is developed in accounting students.

This finding provides a unique South African perspective on the global debate on whether accounting academics can embrace curriculum change. De Villiers (2010) highlighted potential resistance from accounting academics to incorporating such changes into the curriculum. Similarly, Rebele and St Pierre (2019) question whether such skills can be taught to students and the resultant impact on available teaching time. Yet this study found that accounting educators support the need for a foundation of RL competencies to be developed in accounting students and, implicitly, their role in making this a reality. This finding aligns with Daher-Armache et al. (2025), who found that programme directors at higher education institutions support better leadership training being embedded into their curricula.

Accounting educators’ views on the means of developing responsible leadership competencies in accounting students

The second aspect this study sought to address was the identification of accounting educators’ perspectives on how to develop RL competencies. The data analysis revealed strong alignment with the RESPOND model (Miller & Willows 2024). Table 1 contains a list of the RESPOND model’s themes (in normal text), their associated sub-themes (in italics), and descriptions (Miller & Willows 2024), and the number of participants in the present study whose responses (once analysed) aligned with these codes.

Table 1 indicates that all seven themes and their associated sub-themes re-emerged, except for Incorporating choice into the CA curriculum. Apart from two sub-themes, all themes and sub-themes were supported by at least seven of the 12 participants.

Incorporating choice into the CA curriculum did not re-emerge as a sub-theme. This may be due to accounting educators’ awareness of the limited time available, as well as institutional constraints and challenges when involving other faculties or departments (e.g. law, economics, maths) in the accounting programme. It may also be due to accounting educators themselves not having been exposed to non-accounting content in tertiary education. The continued relevance of this sub-theme of Perspective broadening is therefore questionable.

The two sub-themes that were least supported were the need for tools on Business expertise and Managing change and innovating. Their lower re-emergence may be due to participants’ lengthy time in academia and possibly limited personal exposure to the business world and its pace of change (Pathways Commission 2012). However, some accounting educators did identify the significance of Managing change and innovating:

‘I think the problem lies in the way that we train and think and encounter … Self-awareness, change, and innovation are the crux’ (E7, Female, 11 years – 20 years academic experience), thereby supporting this sub-theme.

Unique codes were also identified from the data. These codes were condensed into sub-themes. Table 2 presents these sub-themes, their descriptions and the number of participants from which each emerged.

Cultivating a common understanding of a chartered accountant as a responsible leader

Accounting educators argued that the definition of a CA has changed, to first and foremost, that of a responsible leader. They argued that a common understanding of this meaning needs to be cultivated among educators, students and broader society, as expressed by participant E7:

‘Unless you first change the identity and the whole buy-in or the heartbeat of why you are trying to qualify, nothing will help …you can drop every [other] initiative. If the aim and the heartbeat is not the selling of an identity, the selling of a responsible decision maker … if that doesn’t become what academics advertise or why respective CAs choose to be an accountant … it doesn’t matter what project you have or how you restructure it, it will be seen as “ad hoc.” It needs to become the kernel.’ (E7, Female, 11 years – 20 years academic experience)

Participant E7 argues that the CA student’s mindset and the CA curriculum’s goal should be centralised around an identity as a responsible decision-maker. This ‘change in identity’ needs to become the ‘kernel’ and the ‘heartbeat’. Participants further argued that the goal should not be simply to obtain a degree, nor to pursue financial gain for self-interest. Rather, the goal should be to have a positive societal impact via future positions of influence:

‘Because, they [the students] are going to be in leadership positions … as a result of their skills … which means they will have power and the power will be in the decision making …’ (E7, Female, 11 years – 20 years academic experience)

Several participants reflected on how they themselves had not expected to be placed in the leadership positions that they subsequently held:

‘I think when I was in university, I literally did not think I would one day be a leader. I wouldn’t have titled myself as a leader. I just thought I’d become a type of accountant.’ (E11, Female, 5 years – 10 years academic experience)

‘I don’t see myself as a natural leader, but I’ve been placed in leadership positions from early on because I’m a strong academic … So increasingly, I’m placed in these positions that I don’t feel I would choose for myself.’ (E1, Female, 11 years – 20 years academic experience)

These excerpts indicate the inevitability of CAs holding leadership positions and their perceptions of a lack of preparedness for these roles.

Existing frameworks on reconstructing professional role identity theorise that successfully changing professional identity requires validation and support from multiple stakeholders (Chreim, Williams & Hinings 2007). The institutional environment and the forces therein play a crucial role in this process (Chreim et al. 2007). Furthermore, restructuring a signature pedagogy, such as professional accounting education, requires significant collaboration among educators, industry and accreditation bodies (Shulman 2005). This study’s findings on the need for multi-stakeholder recognition of a new professional identity and for the curriculum’s need to adapt accordingly align with these theoretical frameworks.

Prior studies have also recognised the need to change the image of the accounting career (Simmons et al. 2024; Terblanche & Horrell 2024). The importance of educators aligning with a common objective has been identified as critical to achieving success (Hilliger et al. 2020). Furthermore, scholars have argued that there is an increasing need for academic institutions to facilitate connections between various stakeholders (Debowski 2022). Accordingly, cultivating a common understanding of a CA as a responsible leader emerged as core to the development of RL competencies in accounting students.

Weaving the golden thread of responsible leadership

Accounting educators argued strongly for RL competency development to begin early in the curriculum, using phrases such as ‘the earlier the better’, ‘cannot wait till later’, and ‘it could change the trajectory of what [the students] know’. Participant E4 spoke about the advantages of ‘building certain muscles’ early on and having a better chance of ‘implementing autocorrect’ measures.

In contrast, one participant felt that the postgraduate year was the appropriate position, stating that students are ‘more serious’ and consequently more invested at this point. However, others argued that postgraduate students are too focused on completing the technical component of the syllabus.

Participants also argued that ‘continuous reference’ to these skills should be made throughout the programme. Most accounting educators felt that the earlier years should focus on building awareness of RL competencies (‘mostly the knowing part’; ‘understand that these things are in existence’) and on establishing foundational knowledge. Within the senior years, accounting educators supported integrating and embedding RL competencies into the core subjects, that is, ‘bringing in the critical thinking’, and ‘now becoming embedded as part of [their] thinking’.

Weaving the golden thread of RL, therefore, emerged, that is, early, consistent and continuous emphasis of RL competencies in the CA curriculum. Furthermore, there was generally support for finding the necessary space in the CA curriculum to do so.

Prior literature recognises the value of accounting educators consistently making reference to CA students’ future leadership roles throughout the programme (Banasik & Jubb 2021), in line with this finding. Furthermore, a consistent thread of RL development may also create a sense of connectedness between and among educators and students, which is core to effective curriculum change (Do & Do 2025). Finally, this finding aligns with the Spiral Curriculum theory (Bruner 1977), which states that for students to master competencies, the curriculum should continuously revisit them with increasing levels of complexity. Returning to the core concepts multiple times within a degree programme, in a progressively more cognitively demanding manner, reinforces students’ retention of these concepts and improves their confidence and proficiency (Bruner 1977). Spiral Curriculum theory thus validates the emergence of this sub-theme.

Transforming accounting educators

The third and last sub-theme emerging from the data was for accounting educators to embrace a new mindset regarding their role, to understand their strengths and limitations, and the consequences of these for the composition of the academic team. In response to the question of who should take responsibility for facilitating the development of RL competencies in CA students, E7 replied:

‘Definitely not a CA academic that hasn’t undergone “the change.” So, it can be a CA academic if they have really transformed …’ (E7, Female, 11 years – 20 years academic experience)

Participant E7’s use of the word ‘transformed’ refers to the need for accounting educators to understand that their role has changed, from one that emphasises the development of technical knowledge to one that develops future decision-makers. Earlier, cultivating a common understanding of a CA as a responsible leader was discussed as a necessary aspect of the CA curriculum. Transforming accounting educators was identified as necessary to achieve this.

This transformation process relates not only to accounting educators’ role, but also to a recognition of their own limitations and the need to seek assistance. Participants emphasised the need to grow the academic team to include other experts (for example, ‘philosophers’, ‘innovative’ persons, ‘development’ specialists, ‘marketing’ specialists), while simultaneously including and developing the accounting educator. Outsourcing certain elements of RL education to address existing weaknesses within the CA educator team was therefore supported. Comments included: ‘there’s always room for improvement in the sense that we could get people to help’; ‘do your homework, then consult’, and ‘we need to consult up until we get comfortable with these notions’.

Scholars have argued that accounting academics are unlikely to have the necessary expertise to facilitate the learning of ‘soft skills’ (Lawson et al. 2017; Rebele & St Pierre 2019; Terblanche & Horrell 2024). E3 argued that pedagogical training should become mandatory for accounting educators. E11 highlighted the lack of formal training in teaching and the feeling of being ill-equipped for the responsibility. In addition, E6 argued that accounting educators should engage with industry, society and psychosocial support initiatives to further develop themselves. The Pathways Commission Report (2012) supports pedagogical training and industry involvement for accounting educators.

Daher-Armache et al. (2025) found that leadership development needs to extend beyond students to the educators as well. The authors recommend upskilling educators by incorporating leadership coaching strategies, collaborating across disciplines and engaging with industry experts (Daher-Armache et al. 2025). The importance of institutions upskilling faculty members, developing supportive policies and providing resources has been identified as crucial for educational transformation (Sedkaoui, Benaichouba & Mohammed-Belkebir 2025). Being an academic is acknowledged as a constantly evolving, transformative process that requires the ability to adapt and embrace new opportunities (Debowski 2022). The need to mentor, coach, support and upskill academics has been identified as key to achieving personal transformation (Debowski 2022). Educators’ identities are therefore expected to shift as they engage in significant self-reflection and career management skills.

This finding aligns with Professional Identity Formation theory (Pratt, Rockmann & Kaufmann 2006), which theorises how differences between who professionals think they are (i.e., their professional identity) and what they actually do (i.e., their work responsibilities) are resolved. Such differences exist among accounting educators, who need to shift their self-identity from that of a technical instructor to a developer of future business leaders. The Professional Identity Formation theory states that this shift occurs via enriching, patching or splinting (Pratt et al. 2006). Enriching involves processes that deepen an accounting educator’s understanding of their new professional identity (e.g. consistent communication and widespread recognition of their role as educators of future responsible leaders). Patching involves processes that help accounting educators attach this new identity to their pre-existing understanding of their role (e.g., by seeking support and collaborating with other experts to address deficiencies). Splinting involves using prior identity as a splint to protect the fragile, developing new professional identity (e.g., by drawing on known areas of expertise and technical knowledge while allowing their new identity to develop concurrently). This theoretical framework thus provides further justification for the study’s findings.

In summary, the data indicate that, in the short- to medium-term, the composition of the academic team needs to be transformed by incorporating non-accounting educators to facilitate the development of those RL competencies that accounting educators are not yet equipped to take responsibility for. Challenges are likely, but the necessity of transforming accounting educators, that is, embracing a new definition of one’s role, personal development, and sourcing support, remains a vital element of developing RL competencies in CA students.

Discussion

Limitations

This study’s findings are limited in that only South African accounting educators were interviewed. Furthermore, only experienced accounting educators were interviewed. Younger accounting academics may have a better understanding of current workplace demands and may hold different views from those in this study.

Implications and recommendations

This study identified the crucial need to cultivate a common understanding of what an accountant is, and that this understanding should be that of a ‘responsible leader’. This aligns with SAICA’s definition of a South African CA and is a key contribution of this study. Given that this view is held by accounting educators, a key stakeholder group, it may lend gravitas and momentum to shifting other stakeholders’ understanding in a similar way. Achieving this will require strong commitment, leadership and alignment from accounting department heads. Marketing materials, posters, logos, school visits, and university open day materials will need to be aligned with this lens to ensure consistent, explicit messaging. Stakeholder meetings with class representatives, deans of faculties, employer-institutions, student career service departments, and other heads of departments may need to be arranged to begin shifting others’ understanding of the redefined and penultimate aim of the accounting programme.

The second contribution of this study is its guidance for when RL development should be incorporated into the curriculum. The study finds that RL development needs to be woven throughout the curriculum. Responsible leadership education cannot be left until the senior or postgraduate years. Doing so would make it an ‘add-on’. The study found that RL is integral to the entire educational pathway. Development should still be scaffolded until it is ultimately embedded. Furthermore, consistent reinforcement should simultaneously cultivate students’ own understanding of a CA as a responsible leader. Creating an RL course that spans the entire programme (rather than a specific year or semester), with the course result continuously updated throughout the programme based on new evidence of RL competencies (or lack thereof), may help maintain this golden thread. Alternatively, specific courses or modules within courses could be created. Identifying educators with the necessary RL specialisation and having them teach across all years may be an effective strategy. In addition, providing students with a map or visual representation of the journey of RL competency development throughout the CA curriculum, specifying ‘when’, ‘where’, and ‘how’ RL competencies are incorporated, may also help in weaving the golden thread of RL.

The third contribution of this study is its finding that accounting educators need to be transformed. Transformation in this sense means a renewed understanding of their role and purpose in educating future responsible leaders, and harnessing support networks to help them execute this role effectively. Some academic staff may struggle to adapt to this change in identity and the expectations that follow. Change management processes will need to be sensitive to such scenarios. Accounting departments could partner with business schools and organisational psychology departments to obtain the requisite RL teaching support and to upskill accounting educators. This outcome will require excellent leadership from those driving the changes. Ironically, strong academic leadership is a prerequisite for RL to find its place in the curriculum.

The final contribution of this study is to affirm the RESPOND model as relevant for the development of RL competencies, but to recommend an enhancement that incorporates the three core findings of the present study, as indicated in Figure 1.

FIGURE 1: Enhanced RESPOND model.

Figure 1 presents a flower flowchart depicting the various curriculum considerations for developing RL competencies in accounting students. At the centre of the flower lies the role and responsibility of the curriculum to act as a catalyst for RL competency development, that is, to initiate students’ leadership journey. Two of this study’s findings are depicted as connected to the successful execution of this role, that is, the need for buy-in from all stakeholders (Cultivating a common understanding of a CA as a leader), and a programme structure that ensures early commencement, continuous reinforcement and ultimate embedding of these competencies (Weaving the golden thread of RL).

The petals represent the different aspects of the curriculum that pertain to its role. Petal no. 2 requires the curriculum to equip students with specific tools and strategies to better understand themselves, others and the business world they enter. Petal no. 3 requires the curriculum to incorporate activities that broaden students’ perspectives on the world, for example, by expanding their knowledge and skills in a variety of topics or by connecting students with role models and leaders in the business world. Petal no. 4 describes the need for students to practically apply what they have learned, using real-life contexts, thereby transitioning from a ‘knowing’ to ‘doing’ dimension. Petal no. 5 identifies students’ need to receive feedback on their progress. Petal no. 6 depicts the curriculum’s responsibility for providing nurturing support to students, not only through accounting educators but also through a broad range of people who can positively influence students’ RL competency development. This petal emphasises the need for societal support beyond the confines of the university environment. A core finding from this study (Transforming accounting educators) is crucial for providing the nurturing support students need. Finally, petal no. 7 depicts the student’s responsibility throughout the educational process: to embrace the process of learning in order to grow as a leader.

Further research that expands the participant group to include younger accounting academics and the perspectives of educators from other parts of the world is recommended. In addition, studies that investigate the continued relevance of the sub-theme titled Incorporating choice into the curriculum, which appears in the RESPOND model but did not re-emerge in the present study, are recommended.

Conclusion

Scholars have called for a new definition of accounting, and, consequently, of accountants (Carnegie 2022). In addition, scholars have advocated for the development of a foundation of RL competencies in accounting students and presented guidelines for how to do so (Miller & Willows 2024). However, effective curriculum change is only possible if key stakeholders, including accounting educators, acknowledge the need for and the means to develop RL competencies in accounting students (Australian Learning & Teaching Council 2009). The purpose of this study was therefore to obtain accounting educators’ perspectives on this matter and to further examine whether existing guidance for RL development in the curriculum is supported. The findings provide comprehensive support for the need for RL development among accounting students. Furthermore, the findings support existing guidance on how to do so, with recommendations for three refinements to the RESPOND model (Miller & Willows 2024) as a theoretical framework.

Acknowledgements

This article is based on research originally conducted as part of Taryn Miller’s doctoral thesis titled ‘Responsible leadership competencies in accounting education’, submitted to the Faculty of Commerce at the University of Cape Town in 2022. The thesis was supervised by Gizelle Willows. The supervisor has not been involved in the preparation of this manuscript and was not listed as a co-author. Portions of the data, analysis and/or discussion have been revised, updated and adapted for journal publication. The original thesis is publicly available at: https://open.uct.ac.za/items/6914a62f-f749-439b-8334-c73aa043fc4e. The author affirms that this submission complies with ethical standards for secondary publication and that appropriate acknowledgement has been given to the original work.

The author, Taryn Miller, declares that they have no financial or personal relationships that may have inappropriately influenced them in writing this article.

Taryn Miller: Conceptualisation, Data curation, Formal analysis, Investigation, Methodology, Project administration, Resources, Writing – original draft, Writing – review & editing. The author confirms that this work is entirely their own, has reviewed the article, approved the final version for submission and publication, and takes full responsibility for the integrity of its findings.

The author received no financial support for the research, authorship and/or publication of this article.

The data that support the findings of this study are not openly available due to the sensitivity of human data and are available from the author upon reasonable request, accompanied by a description of how the requester will safely store the data.

The views and opinions expressed in this article are those of the author and are the product of professional research. They do not necessarily reflect the official policy or position of any affiliated institution, funder, agency or that of the publisher. The author is responsible for this article’s results, findings and content.

References

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