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Our Researchers

Karen Odendaal

Lecturer: Financial Accouting


Tel: +27 11 950 4303

  • B.Com (Acocunting) (cum laude) – RAU
  • B.Com (Accounting) Honours (cum laude) – UJ
  • Certificate in Theory of Accounting (cum laude) – UJ
  • Accounting Professional Training (APT) Course (with distinction)
  • Chatered Accountant (South Africa)
Teaching Commitments
  • Financial Accounting to 3rd year graduate students:
    • Financial Accounting C
    • Financial Accounting D
  • Honorary medal for outstanding achievement in Grade 12 Senior Certificate Exam Results.
  • Top 1st, 2nd and 3rd Year B.Com (Acc) student at RAU (overall).
  • Top B.Com (Acc) Honours student at UJ (overall).
  • Top achiever in various subjects and units during B.Com (Acc) and B.Com (Acc) Hons studies.
  • Alomdraai ladies day house Academic Trophy.
  • Ernst & Young Certificate for excellent academic achievement.
  • Ernst & Young Top Achievers Certificate of excellence.
  • Economic and Management Sciences Faculty Price awarded by the Johannesburg Afrikaans Business Chamber.
  • Golden Key Certificate for outstanding Scholastic Achievement and Excellence.
  • Golden Key/PPS Certificate (award) in recognition of Superior Scholastic Attainments and Outstanding Academic Merit.
  • PPS Chairman’s Award.
  • Qualifying examination (QE) Part 1 of the South African Institute of Chartered Accountants (SAICA) (with honours) – Placed in sixth position countrywide.
  • Public Practice Examination (PPE) of the Independent Regulatory Board for Auditors (IRBA) (with honours) – Placed in fourth position countrywide.
  • Monash SA PVC awards – Newcomer of the year 2011
Research Interests

Research in the accountancy field in respect of technical aspects, such as revenue – a new revenue exposure draft has been released by the International Accounting Standards Board (IASB) – qualitative studies could determine the impact of these changes on companies going forward, as well what the impact could have been if companies that have failed in recent years, applied the revised standard then.

Research in respect of fair value accounting – the IASB is vigorously promoting fair value accounting.  Although this has many benefits, many respondents have commented on the many possible disadvantages of this approach.  Qualitative and quantitative studies could be performed on this paradox.

Research on the impact of changes in accounting on companies – the IASB has released many new and amended accounting standards that companies need to comply with.  Research could cover the cost of compliance and the behavior of management towards accounting, accounting changes, compliance and avoidance of compliance.

Research in accounting education – literature has indicated that framework-based teaching contributes to life-long learning and that principle approaches should be followed.  This statement is researched through specific assessments and questionnaires to determine student approaches to solve accounting problems.

Research on accounting teaching and classroom techniques – many argue that the teaching in the accounting classroom today has to change to teach it effectively, more interactive approaches and group exercises should be used. This statement and possible techniques are good research topics.

International Conference Presentations
  • Odendaal, K. 2012: Using a framework-based approach to solve complex accounting problems. Conference on Teaching and Learning in Accounting (CTLA), American Accounting Association, Washington DC, 4-8 August 2012.
Other Professional Activities
  • Member of South African Institute of Chartered Accountants (SAICA).
  • Member of South African Accounting Association (SAAA).
  • Member of American Accounting Association (AAA).
  • Guest lectures presented at CA Academy, FLB, University of KZN Thuthuka programme on graduate and honours level.
  • Marking professional qualifying exam papers for SAICA examinations.
  • Ernst & Young financial reporting updates.
  • Exam-sitter for the Independent Regulatory Board for Auditors (IRBA)’s qualifying examination.
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