4.2 Data collection
To obtain the required data for this study, the survey was administered in February 2008,
the first month of the academic year. It involved newly enrolled students in the Faculty of
Economic and Management Sciences at a residential university, as well as students who
had completed their first, second and third years of study in the Faculty. The survey was
web-based and students were encouraged to complete the survey in their own time. Two
follow-up e-mails were sent as reminders to encourage students to complete the survey. The
survey was sent to students enrolled in a number of courses: two first-year Information
Systems courses (which ensured that the majority of students enrolled for either a B Comm
or a B Accounting degree in the first year were reached); second- and third-year
Information Systems and Financial Accounting courses (whereby the majority of students
enrolled for the second and third years of B Comm (Management Accounting), B Comm
(Financial Accounting) and B Accounting were reached); and the honours classes for B
Comm (Management Accounting) and B Accounting. B Comm (Financial Accounting)
students can enrol for the B Comm (Management Accounting) Honours course after
completion of the undergraduate degree, do a conversion to B Accounting Honours, or
leave the university to work as accountants. Other B Comm students study a variety of
different directions such as marketing, human resource management and logistics
management. The respondents were classified on the basis of the year in which they first
enrolled at the university. Students who enrolled in 2008 for the first time were classified as
”matriculated”, those who enrolled in 2007 and 2006 as second- and third-year students
respectively, and those who enrolled in 2005 or earlier than 2005 as fourth- or final-year
students. Since students were at the beginning of their particular year of study, they were
classified as having completed the previous year.