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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless teacher to someone who was passionately interested in developing the abilities of my students and motivated in both my teaching and research to convert them into lifelong learners. This is followed by a discussion of each of the eleven publications included in this thesis. Beneath the umbrella of the overall theme of encouraging students to "learn how to learn", these publications are organised into two themes [The Use of IT in Teaching and Learning; and, Using Accounting History to Increase the Relevance of Topics to Students] and a number of sub-themes. Together, these publications represent significant contributions to knowledge. These include: • being the first author in accounting education to demonstrate that asking students to prepare flowcharts of the rules in rule-based topics such as accounting standards may improve their performance in assessments; • the first review of the use of IT in accounting education to focus upon the adoption of computer based instruction; • the first paper (and the only one that I am aware of) that considers whether or not using computer based instruction as an additional, non-integrated into the course resource is a worthwhile use of resources; • the first paper I am aware of that presented data that supported the view that computer based instruction could replace lecturers with no impact on performance of the students; • the first paper published to foresee the impact World Wide Web may have upon accounting education and research; • the first time I am aware of anyone presenting results of a teaching innovation that involved use of the web where students were successfully guided outside their comfort zones; • the first paper to ever present an overview of how the World Wide Web was being used globally in accounting and finance education; • the first paper I know of that presented a case study of learning and assessment that showed that student performance on objective tests had a strong positive correlation with their performance on traditional written examinations and demonstrated that objective tests could guide student learning to the extent that they appeared to have directly impacted students' deeper understanding of their subjects; • the first paper to use a modern day learning materials developmental model to demonstrate that the bookkeeping treatise of Luca Pacioli published in 1494 was as carefully written as today's textbooks. My contribution to knowledge is then summarised and the number of citations of each publication according to Google Advanced Scholar is given, including the date of the latest citation. This is then followed by a list of all my publications. Signed letters from my co-authors confirming my involvement in joint authored work are presented, followed by a list of the eleven publications included in the thesis. Finally, all eleven publications are presented.

Bibliography: pages 180-181. / Since 1982 a form of co-operative education has been applied in the training of cost accountants in the School of Accounting of the Cape Technikon. The object of this research is the investigation and description of this application of co-operative education which is generally referred to as "practical work". An evaluation will be made of the following aspects of the training of cost accountants: the curriculum, the practical work that the students are expected to do, career opportunities and the training requirements of practice. It is confidently hoped to make suggestions which may lead to the improvement of the current curriculum of the National Diploma in Cost Accounting, the syllabuses of the subject Industrial Accounting as well as the system of co-operative education that is being used.

This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research designs indicated that students with secondary school accounting scored higher on early tests and examinations but that the two groups of students scored equally on the final examination. The survey of students' opinions included students from two universities. The major findings showed that students, regardless of whether or not they had studied accounting at secondary level, believed those who had to be advantaged in the first year financial accounting course. The majority of respondents indicated that high school accounting was, in their opinion, a desirable preparation for the university course. The survey of lecturers' opinions included lecturers from 15 South African universities. The findings of primary concern showed that lecturers believed students with prior exposure to accounting to be at an advantage in the first year financial accounting course.

M.Ed. / Professional Accounting programmes in higher education provides a career path for many Accounting graduates. Future members of the Accounting Profession are expected to demonstrate knowledge and competencies associated with high quality learning outcomes, associated with a deep approach-to-learning (IFAC, 2004:1). However, various critiques of current Accounting in higher education have identified deficiencies with respect to such knowledge and competencies in Accounting graduates. Calls have been made for changes in the teaching and learning context of Accounting to address the perceived deficiencies in Accounting graduates and promote a deep approach-to-learning. From my own practice, as a first-year Accounting lecturer at an higher education institution, it became clear that a teaching-centered approach and assessment could promote surface learning, while a more student-centered approach and assessment could promote a deep approach-to-learning. Furthermore, it is evident from literature that assessment is the most powerful lever university lecturers have to influence students' approachesto- learning. It is therefore unlikely that students will adopt a deep approach-tolearning if assessment tasks implicitly promote surface learning. The research question that guided this study was: How can assessment tasks in Accounting 1 at an higher education institution be formulated and implemented with a view to promoting a deep approach-to-learning? In view of this question, the purpose of the study was to formulate and implement assessment tasks (the intervention) as part of an action research project to promote a deep approach-to-learning. The aim of this intervention was to formulate and implement assessment tasks in Accounting 1 that could promote a deep approachto- learning. Practitioner action research served as the design type for conducting this research. Action research operates in cycles and distinct phases, with reflection playing an integral role. This study's main cycle comprised five phases, with inner and outer spirals of reflection and systematic learning within each phase. Phase one involved the identification of the problem. Phases two and three involved the planning and implementation of the intervention. During the planning of the intervention the data collected in phase two informed the formulation and implementation of the assessment tasks. In phase four of the action research cycle, the data collected from the intervention in phase three as well as the data collected after the intervention, were analysed and evaluated.

The issue of quality in the educational enterprise is of paramount interest to all stakeholders in education. Stakeholders in accounting education expend money, effort, time and other scarce resources that have alternative uses. However, once they have chosen accounting education over other competitive choices, there is need for them to get the satisfaction desired. This is the essence of assessing the quality in senior high school accounting education in Ghana to enable the stakeholders evaluate the investments they have made to guide future decisions and actions. The study was a descriptive survey that drew from both quantitative and qualitative methods of research. This involved the use of questionnaire, observation, vignette and documentary analysis. Only 159 accounting teachers and 2242 accounting students in public senior high schools offering accounting education in Ghana were involved in the study. These participants were drawn from Brong Ahafo, Northern, and Western Regions which were randomly selected from each of the three zones as in Southern (Central, Greater Accra, Volta and Western Regions), Middle (Ashanti, Brong Ahafo and Eastern Regions) and Northern (Northern, Upper East and Upper West Regions). Descriptive and inferential statistics, content analysis, narratives and themes were used to analyse the resulting data. The study found among other things that the quality in senior high school accounting education was poor. It was accordingly recommended that accounting teachers inspire enthusiasm in the delivery of cost accounting lessons. On their part, accounting students should disabuse their minds and erase the erroneous mentality that cost accounting is not interesting. School authorities should acknowledge and make provisions for continuous professional development to capacitate accounting teachers to holistically implement the entire curriculum to avoid the selective implementation. They should as well strengthen instructional monitoring and supervisions should be encouraged and strengthened. Other research should focus attention on extensive studies on the teaching and learning resources for accounting lessons delivery. / Curriculum and Instructional Studies / D. Ed. (Curriculum Studies)

The Accounting Education Change Commission (AECC) is a consortium of concerned accounting professionals and accounting educators that advocates the redesigning of accounting curriculums in higher education. Traditionally accounting programs have focused on the technical aspects of the profession. Although technical competence is necessary for the profession, the AECC urges accounting curricula to provide students with experiences that will foster decision-making skills, communication skills and interpersonal skills. This study was an attempt to respond to the recommendations of the Accounting Education Change Commission through cooperative learning pedagogy. Related research suggests that employing particular elements of cooperative learning can improve intellectual skills, communication skills, interpersonal skills, learning to learn, active learning, achievement, attitudes and student evaluations of teachers. The data from this study indicate that while imposing the AECC's recommendations through the use of cooperative learning pedagogy most students attained high levels of achievement on unstructured problems requiring high levels of cognitive applications. However, student achievement was not as high as expected on structured problems requiring lower levels of cognitive applications. In addition, students' reactions to cooperative learning and implementation of the AECC's recommendations were mixed. Team work was not perceived by many students to be important in introductory accounting. However, learning to learn and active participation in the learning process were deemed important to students in introductory accounting. Furthermore, students evaluated the professor's teaching effectiveness significantly lower than did previous students taking introductory accounting from the same professor using traditional lecture-recitation methods. Imposing the AECC recommendations through cooperative learning techniques in introductory accounting in higher education clearly calls for further research and longer-term exposure to the changes in classroom pedagogy. / Graduation date: 1995

published_or_final_version / Education / Doctoral / Doctor of Philosophy

This dissertation examines the teaching of Accounting in secondary schools under the auspices of the Natal Education Department (NED) and the influence that exposure to Accounting at high school then has on the performance of students in the first year Accounting course at the University of Natal (Durban). Teaching and examining methods in Accounting in Natal high schools have undergone notable revision since the introduction of the current Standard 10 syllabus in 1987. The nature of the revised methodology is assessed through surveys of the opinions of those individuals with a direct involvement in high school Accounting i.e. school pupils, prospective university students, the NED Subject Committee, school Accounting teachers, university lecturers and accountants in public practice. The major findings were that a significant majority of university students believed that previous exposure to the subject at high school level was a distinct advantage in Accounting I, while a significant majority of students who had not undertaken the subject up to matric level believed, in retrospect, that they should have done so. A number of universities are aware of the advantage enjoyed by students with previous exposure to the subject and have constructed their first year Accounting courses accordingly. The University of Natal, however, continues to treat its Accounting I group as a homogeneous unit, the implications of which are covered in the study. Data was collected over a three year period (1988 to 1990) in order to compare the performance of the two groups of students in Accounting I i.e. those with matric Accounting and those without. The statistical analysis revealed that students without matric Accounting have: * significantly higher drop-out rates (and drop-outs from this group were of relatively high academic ability) * significantly lower pass rates * significantly lower Accounting I marks, despite the fact that there is no apparent difference in the academic ability of the two groups of students. Whilst the study has focused on the relevance of high school Accounting towards further study at university, the point is made that the high school Accounting course needs to cater also for a majority of pupils who will choose alternative career options. / Thesis (M.Com.)-University of Natal, Durban, 1992.

Typescript. / Thesis (Ed. D.)--University of Hawaii at Manoa, 1983. / Bibliography: p.[210]-[214]. / Photocopy. / xv, 213 [1] p. 28 cm