Assessing a Viable System Modelling Approach Applied to a University Accounting Department

Abstract

Purpose: The aim of this study was to assess a viable system modelling approach applied to a university accounting department. Methodology: This study used the recursive nature of VSM to highlight how various levels of the organization can simultaneously work in alignment. The triple recursion levels were applied to the university, the accounting department, and the accounting lecturers. Findings: The findings show that themes that defined well-rounded accounting education professionals were work experience, teaching experience and the teaching qualification. The system in focus was identified as the accounting lecturers, as this is where the improvement and efficiency in teaching and learning occurs. Theoretical implications: The findings suggest that, if VSM is used to its full potential, it can solve complex problems to create a viable working system. Thus, universities are complex institutions that require traditional solutions in combination with the strengths of the VSM offering. However, it must be noted that an acceptance and familiarity of VSM must be created for it to be accepted as a working solution to problems. Research Limitation/Future research: This study focused on the application of VSM to a specific department within a higher education institution such that the findings cannot be applied wholesale. Therefore, future research should consider all departments within a higher education institution

Keywords

• recursion, Stafford Beer, teaching experience, teaching qualification, Viable System Model, work experience