M.Com. (Financial Analysis and Management) / This study was undertaken to investigate the usefulness and relevance of the subject curriculum of school Accounting. In this study the right of existence of Accounting as a school subject was tested and the subject curriculum was evaluated to determine whether the subject meets the demands of the times. The method of investigation applied was one of literature study supplemented by a questionnaire to universities and technicons as well as unstructured interviews with pupils and parents. From the investigation it became evident that all pupils can benefit from Accounting education in their careers but also in their personal lives. Accounting is taught at school for its educative as well as its career value. The majority of pupils choose Accounting for its personal value. Education in South Africa is on the eve of drastic changes. Equal education for all pupils in South Africa, that is both relevant and affordable is the cry of the time. Free education up to standard 10 is no longer possible, which places some constraints on the curriculum. and the economic situation in South This calls for a change in the aims Pupils should be taught basic experience as of immediate use. Unemployment is still rising Africa needs entrepreneurs. of Accounting education. Accounting which they wi 11 It became evident that the contents of Accounting core syllabi need little alteration but the method of teaching should alter. (Economic circumstances must be taken into account, if the curriculum is to be of practical value.) A new curriculum is suggested which is divided in modules.After pupils have passed a specific number of modules they could start on the next year's work. This system allows pupils to work at the level of their own intellectual capacity and thus it saves teaching costs. Economic consequences must always be kept in mind, which demands continuous evaluation and adjustments. Costs may however never be the only criteria for selecting curriculum contents.

Ph.D. / As technology has changed over the past few decades, the roles and job descriptions of finance specialists have evolved to place greater reliance on it. However, accounting education appears not to have kept pace with these changes, creating a deficit in the skills that accounting graduates require in the workplace, particularly in information and communication technology (ICT). The development of both ICT skills and knowledge is imperative and their integration into accounting education has been identified as adding value to both graduate and employer. The processes followed to address this deficit are key features of this study

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 main problem of this investigation is to study certain aspects of accounting education in the senior and junior colleges of Oklahoma during the school year 1957-1958 for the purpose of making proposals for its advancement.

published_or_final_version / Education / Master / Master of Education

Thesis (MEd (Education))--Cape Peninsula University of Technology, 2016. / This study focuses on the cognitive preparation of National Curriculum Statement (NCS) (Grades 10 – 12) Accounting learners for studies at a University of Technology (UoT). The purpose was to determine to what extent NCS cognitively prepares Accounting learners for studies at a UoT, and whether there is a difference in the extent to which NCS (pre-2014) and CAPS (2014) cognitively prepare learners for the first-year National Higher Certificate in Accounting and Financial Information Systems at a selected University of Technology (UoT). This study is contextually situated within the curriculum theories developed by Basil Bernstein‘s ‘code theory’ in the sociology of education. The theoretical framework for this thesis draws on the work of David Conley’s redefining college readiness, in which he argues that Higher Education (HE) readiness is a multi-faceted concept comprising numerous variables. Cognitive preparation for HE Accounting studies is reviewed in terms of the educational objectives of the cognitive domain of Benjamin Bloom. A mixed method approach for the research design was employed. The quantitative approach entailed completion and analysis of questionnaires by first-year Accounting students at a selected UoT to ascertain learners’ levels of Accounting competence as envisioned by the NCS (Grades 10 – 12). Marks for the Grade 12 National Senior Certificate (NSC) examination in Accounting were obtained so that these examination marks could be compared with students’ levels of Accounting competence and marks at the end of the first term (March). The qualitative approach entailed document analyses of the Accounting FET (Grades 10 – 12) curriculum, the curriculum of the National Higher Certificate, the NSC Accounting examination of 2014, and the National Higher Certificate in Accounting March 2015 assessment, as well as interviews with the Accounting 1 lecturers at a selected UoT. Data revealed that the NCS (Grades 10 – 12) Accounting curriculum (formal or intended curriculum) adequately prepares learners cognitively for studies at a UoT. There is little evidence that CAPS prepares learners better for tertiary studies than students not trained according to CAPS. There is a statistically significant relationship between the mark obtained in the NSC, the mark in the questionnaire and the formal assessment in March. There are, however, various other factors that contribute to academic success or failure and drop-out in HE. Findings from this study suggest that the Department of Basic Education (DBE) and universities could work more closely together in various subject groups to ensure these challenges are met and that universities provide feedback to the DBE on whether the changes implemented are making a difference to the quality of first-year students who enter university.

M.Ed. / In die orienterende inleiding van hierdie hoofstuk is aangetoon dat rekeningkundige vaardighede en tegnieke vir die modern besigheidsomgewing baie belangrik is. Hierdie vaardighede en tegnieke is egter nie slegs vir besighede belangrik nie, maar ook vir elke individu in die samelewing. Daar is verder aangetoon dat daar 'n aansienlike tekort aan opgeleide rekeningkundiges uit die etniese (swart) bevolkingsgroepe is. Die noodsaaklikheid van die regstelling van die demografiese wanbalans in die rekeningkundige beroepe, is ook genoem. Die navorser het beklemtoon dat daar faktore bestaan, wat die leer van rekeningkunde reeds op sekondere skoolvlak beinvloed. Hierdie faktore dra moontlik daartoe by dat daar 'n groot tekort aan veral swart rekeningkundiges in die Republiek van Suid-Afrika is. In hoofstuk 2 het die navorser die relevansie wat sekere faktore vir die leer van rekeningkunde het, beskryf. Die faktore wat deur Gagne geidentifiseer is, is as uitgangspunt gebruik. Die navorser het self sekere faktore, as subfaktore van Gagne se faktore, geldentifiseer, aangesien daar in die literatuur voorheen geen spesifieke afbakening geskied het nie. In hoofstuk 3 is die data-insamelingmetode, sowel as die werklike insameling van data, bespreek. Die ingesamelde data is getranskribeer, op rekenaar ingelees, drukstukke is voorberei en deur middel van 'n datamatriks geanaliseer. Die faktore wat deur die respondente as belangrik vir die leer van rekeningkunde beskou is, is as navorsingsresultaat beskryf. Uit die analisering van die navorsingsdata, paragrawe 3.9.1 tot 3.9.6 hierbo, blyk dit asof daar enkele baie belangrike faktore, wat die leer van rekeningkunde beinvloed, in die praktyk voorkom. Hierdie faktore kan veral in die volgende kategorie of groepe ingedeel word: algemene 98 rekeningkundige voorkennis, onderrigtaal, persoonlike eienskappe van die leerder; die skool, die klaskamer en die onderwyser. In hoofstuk 4 word die inligting uit die twee navorsingsbronne, naamlik die literatuurondersoek en die onderhoude, met mekaar vergelyk om sodoende die werklike faktore wat die leer van rekeningkunde beInvloed, to identifiseer.

M. Tech. Education / The study was aimed at finding out the reasons why Grade 9 learners lack interest in studying Accounting in the General Education and Training (GET) band, at selected Soshanguve schools in Tshwane North District (D3). Kunene (2008:3) asserts that teaching the subject Accounting should equip learners with the knowledge and skill they need to cope with the demands of the workplace and the pace of change in the real world. Bloch (2012:1) shares the view that teachers should be in the front line and have to lead the new liberation struggle of knowledge and skills for economic and social cohesion.

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation), 8 May 2017 / Online resource (iii, 69 leaves) / A Chartered Accountant performs a number of roles including that of a tax adviser. In performing such duties, Chartered Accountants provide tax advice and devise tax-planning strategies. Recently, tax planning and tax avoidance strategies, including the ethical behaviour of tax professionals, have come under the spotlight, as the ideas of fairness, morality and ethics have become part of the global tax debate. This report examines how accredited academic programmes training Chartered Accountants effectively incorporate ethics into the taxation curriculum for both undergraduate and postgraduate students. As the foundation of the Chartered Accountancy profession entails responsible leaders who uphold the highest ethical standards, the report evaluates how ethics and ethical behaviour can be incorporated into the current taxation curriculum of academic programmes accredited by the South African Institute of Chartered Accountants. The purpose of this study is to understand what areas within the tax curriculum ethics can be incorporated into, the definition of ethics, the teaching of ethics and whether a need for teaching ethics in taxation exists. This research was conducted based on an extensive review of relevant literature. The findings define ethics and ethical behaviour and suggest that a need exists for teaching tax ethics, considering the reality of tax avoidance and the role of tax professionals. Furthermore, the research finds that ethics and ethical behaviour can be taught. The report concludes by suggesting teaching methods that could be used to incorporate ethics into tax. Keywords: Taxation, ethics, education, accounting / GR2018

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