Perceptions of Management Accounting students at postgraduate level about 'lectorials'

Perceptions have become increasingly important in the determination of whether a learning tool meets the needs of its intended audience. This study explored the perceptions of postgraduate students in Management Accounting and found that most students were of the perception that attending Management Accounting Individual Learning Programmes (ILPs) (lectorials) resulted in an increase in their marks. These perceptions were compared to their actual performance, and it was discovered that only students who achieved 60% and above on average in their third year received a marginal benefit from attending ILPs at postgraduate level. The students perceived having academic trainees (junior lecturers) present the ILPs as a benefit, primarily for the relational element that academic trainees brought to the sessions. Lastly, the objectives of providing examination technique and a better understanding of the work were met, even though they do not necessarily result in an increase in marks. This article also examines the performance of different focus groups such as Thuthuka students and repeat candidates against the backdrop of the above context.