LIMITATION OF THE STUDY
The study only evaluated the attitude of students at one point in time that is, in the first
year and final year of Bachelor of Accountancy degrees programme. It did not address the
change of attitudes over time or the causes of change. The study was also conducted at one
university which limits the generalizations of the findings to the accounting students in
Botswana. However, these limitations provide a pathway for further research into longitudinal
study; actual causes of the differences in students’ attitudes and involvement of students from
other tertiary institutions.