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).

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.

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.

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.

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.

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:

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.

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:

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.

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.

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 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.