This study was designed to determine the differences and similarities among first-year accounting curricula in high schools, community colleges, and four-year colleges in Oregon. The areas studied were teaching methods, testing methods, communication skills, evaluation methods used in the communication skills, inclusion of necessary computer application skills, and the testing methods used for computer application skills. Survey instruments were developed and were administered to a random sample of 432 business education teachers in the secondary schools, community colleges, and four-year colleges in Oregon; 200 (46.3%) responded. The results of the survey were statistically analyzed by ANOVA and Chi-square, and percentages were used to analyze the data. From this study, the following observations were made: The teaching methods used in the secondary schools, community colleges, and four-year colleges were similar; however, they differed on programmed instruction, computer assisted instruction, computer augmented instruction, games, practice sets, workbooks, and seminars. The testing methods used in the secondary schools, community colleges, and four-year colleges were different in the following areas: multiple choice, true and false, and matching; other testing methods were similar. The communication skills used in the secondary schools, community colleges, and fouryear colleges were similar. In evaluating students' communication skills, readability was considered to be the most important criterion in grading students' writing skills, and listening was considered to be the most important criterion in grading students' speaking skills. The following criteria used to select first-year accounting textbooks were different among the secondary schools, community colleges, and four-year colleges: readability level of the textbooks, reading level of the students, supplementary materials given, content validity and content arrangements. Although the secondary schools and community college participants considered readability levels of the textbooks and the students' reading levels to be important, the estimated reading level of the first-year accounting textbooks were greater than the estimated reading level of the first-year accounting students. There were differences in the types of computer applications included in the first-year of accounting among the secondary schools, community colleges, and four-year colleges: computer assisted instruction and computer augmented instruction. The following evaluation methods used for computer assignments in first-year accounting were different among the secondary schools, community colleges, and four-year colleges: observation of students and demonstration of use by students. One of the reasons indicated by participants for not including computer applications in the first-year of accounting was lack of knowledge. There were differences in the ratings on "lack of Knowledge" given by the three groups. Based on the findings of the study, it was recommended that communication skills be integrated in first-year accounting curriculum and in accounting methods courses, and more computer application skills (not tutorial computer applications) be implemented in first-year accounting curriculum and in accounting methods courses in Oregon. / Graduation date: 1992

Thesis submitted in fulfilment of the requirements for the degree Doctor of Education in the Faculty of Education and Social Sciences at the Cape Peninsula University of Technology 2014 / In South Africa the education system has undergone three major phases of change since the inception of democracy in 1994. Such a degree of change requires teachers to adapt and keep pace with each phase. Professional development provides the support teachers need to learn, and be part of, pedagogical transition. The way teachers were trained during their initial training does not match what is required from them a number of years later. Accounting is a subject that has received on-going criticism because of the poor performance of learners and declining numbers of those opting to do the subject. Professional development is crucial in ensuring quality teaching. Research proves that quality teachers ensure quality teaching and improved learner performance. Goldhaber (2002:2) suggests that providing learners with good teachers is crucial. The main purpose of this research was to examine the teaching of Accounting in schools in the Western Cape within the concept of quality. The aim is to understand what professional development programmes Accounting teachers are engaging with and what the effect is of such initiatives. Phenomenology is used as the theoretical strategy for this research. The main epistemological assumption is that a way of knowing reality is through exploring the experiences of others regarding the phenomena being investigated: namely quality teaching in Accounting and professional development of teachers of Accounting. Experiences and voices of respondents were the medium through which I explored the teaching of Accounting and the extent to which, and ways in which, professional development activities they engage in affect their teaching as well as, ultimately, the performance of learners. A mixed methods approach, framed within an interpretive paradigm, was used in this study. Both qualitative and quantitative data were collected and analysed. Multi-stage sampling was used to identify the districts, the schools and teachers for the questionnaires. All subject advisers from the districts sampled were interviewed. The teachers for the interviews were purposively sampled. Semi-structured interviews were conducted with teachers and subject advisers in the Western Cape in order to elicit their views on the phenomena being studied. Teachers completed questionnaires that included both quantitative and qualitative data. The questionnaires were designed to facilitate teacher reflection on their beliefs about what constitutes quality teaching in Accounting, as well as their current practices, and to provide information on the professional development activities they were engaged in. Data revealed that there are many teachers who are successfully providing quality teaching. There are, however, many schools where learners are not receiving quality teaching and there is thus a need to reform teaching practice. The findings indicate that professional development has a large role to play in updating and upgrading teachers’ skills and subject knowledge. The need for updating the content knowledge of teachers and for transforming their pedagogical practice are areas that should be dealt with urgently to correct declining trends in the performance of learners offering Accounting at school level. This thesis concludes with recommendations for improving the quality of teaching in Accounting that aim to enhance learner performance in the subject. Recommendations are made for professional development opportunities that transform and improve teaching practice with the final aim of leading to improved learner performance. Recommendations for further research in the field of Accounting at school level are included.

M.Ed. (Subject Didactics) / Please refer to full text to view abstract

The mind and character of an individual can be fostered by the subjects which have proved themselves to be of value in improving the education of man, not only from scientific, but also from moral and aesthetic stand points. The question is whether or not geography as a subject fulfils this requirement. For this it must have a distinctiveness of aim and a limitation of content. Civilization today is passing through great crises. Wars, rumours of wars, cold wars, economic crises, exhaustion of natural resources etc. are reported daily in the newspapers. Education of a certain type is needed - an education which will develop in man a deep concern for the freedom and good life of his fellows, and some understarding of the major problems of the world and possible solutions. Man is no longer a unit of a small self-contained community, but has his responsibilities as a citizen, firstly of his own country and secondly of a world community. Upon his solutions to the problems of the world depend to some degree the progress and development of his town, country, of the world generally. Education therefore ought to train the child to take his place in the world, not only as a man, but as a citizen. Children must be taught to think and reason for themselves. Geography as a subject lends itself magnificently to the general education of men and the development of good citizens. Geography can help to teach pupils to understand and experience the adult world. South Africans are fortunate in that geography is a compulsory subject up to standard seven. In high school beyond this level it is not offered by all schools.

The focus of this study was the status of accounting instruction in public junior (community) colleges in the United States. The purposes were: (1) to make a survey and comparison of the accounting instruction which was being offered by the four types of post-secondary public institutions as listed in the Directory of Junior Colleges, (2) to determine the extent to which specially prepared materials were being utilized, (3) to determine the methods of instruction which were being utilized, and (4) to determine the work experience and educational level of the average full-time instructor who taught accounting in these institutions. The following conclusions have been drawn from an analysis of the findings: 1. The post-secondary institutions in the United States have accepted the challenge to provide technical accounting instructional programs provided this acceptance is indicated by the number of courses in accounting offered. 2. Although the institutions reported extensive offerings of different accounting courses, the instructional materials and methods were found to be the same as those in traditional accounting classes at four-year institutions which offer only degree programs in accounting. 3. Use of the cooperative method of instruction for technical accounting students was minimal. 4. The accounting instructors employed by the institutions appeared to have sufficient teaching and work experience to enhance their classroom activities, although only slightly more than half had majored in accounting.

Teachers are constantly confronted with the problem of how to present the subject matter of a course so that it can be easily and clearly understood by students. / Master of Science

The purpose of this research was to determine the utility of cost accounting skills to AAS accounting graduates for employment in selected Virginia manufacturing plants. The population of 480 manufacturing plants employing at least 100 persons in the Commonwealth was surveyed. Of the 303 returns--63.1 percent of the population, 58 were not filled in but usually contained explanations, so these returns could not be coded for computer analyses. Although 49 of these questionnaires were from plants still in operation, there appeared to be little employment opportunity for cost accountants in most of these because the majority had accounting services performed at other locations. The remaining 245 returns--51.0 percent of the population--were employed to resolve the seven research questions. Absolute frequencies, percentage frequencies, and chi square tests of significance were used. Employing the 245 usable responses for this study, the following major conclusions regarding Virginia manufacturing plants were rendered. 1. Cost accounting skills are needed in these plants. 2. Generally intermediate or advanced levels of proficiency in these cost accounting skills are needed. 3. Standard and job order and/or process cost accounting systems are used in over two-thirds of these plants. 4. For non-supervisory accounting positions, these plants prefer to hire trained individuals. 5. For non-supervisory accounting employees, two-year community/junior college accounting programs are the single most preferred source by these plants, with high schools and four-year colleges being the second and third sources respectively. 6. These plants prefer two-year community/junior college accounting graduates trained to fill future openings in non-supervisory accounting positions primarily in plants with computerized cost accounting systems and secondarily in plants without computerized cost accounting systems. Recommendations rendered for Virginia community colleges preparing AAS accounting graduates for accounting positions in Virginia manufacturing plants were as follows: 1. Two-year community college accounting programs to prepare graduates for employment in non-supervisory accounting positions in these plants should be offered. 2. These community colleges should include as a part of these accounting programs all of the 45 cost accounting skills contained in this study. 3. The levels of proficiency in these 45 cost accounting skills contained in this study should be used to aid in determining the degree of training in the various skills. 4. These community colleges should train their accounting graduates in both computerized cost accounting systems and manual cost accounting systems; however, the former type of preparation should be emphasized. 5. These community colleges should include in-depth instruction in standard, job order, and process cost accounting systems in their training of these graduates. 6. Since for non-supervisory accounting positions in these plants higher preferences were shown first for two-year community/ junior college accounting graduates, second for high school graduates who have taken a bookkeeping class, and third for four-year college accounting graduates, educational opportunities for all three groups should continue to be provided in the Commonwealth. / Ed. D.

published_or_final_version / Education / Master / Master of Education

Text in Afrikaans / Die konsepdokument van die National Curriculum Statement (2003) van die Onderwysdepartement in Suid-Afrika staan 'n inklusiewe benadering voor met verwysing na gehalte-onderwys vir alle leerders, en maak sodoende voorsiening vir die diversiteit van leerders. Die National Curriculum Statement stel dit (vir die eerste keer in Suid-Afrika) onomwonde dat die nuwe Nasionale Kurrikulum voorsiening sal maak vir alle leerders met struikelblokke tot leer (StL) in teenstelling met hulle uitsluiting in die verlede van gewone onderwys of hoofstroming by verstek. Beperkte navorsing het aan die lig gebring dat onderwysers opleiding benodig om die verskeidenheid struikelblokke te hanteer wat leerders moontlik kan he. Die navorser het die weg gebaan vir die opleiding van onderwysers en leerders om StL te akkommodeerdeurditas deel van die leerondersteuningsmateriaal in te sluit. Die vertrekpunt van die opleidingsprogram is dat elke mens in 'n sekere mate struikelblokke het om te oorkom en dat die opvoedkundige gemeenskap elkeen van daardie gemeenskap kan insluit en versorg. / The draft document of the National Curriculum Statement (2003) of the Department of Education in South Africa promotes an inclusive approach regarding the quality education of all learners, thus including provision for diversities of learners. The National Curriculum Statement states explicitly (for the first time in South Africa) that the new National Curriculum will provide for all learners with barriers to learning (BtL) as opposed to their previous exclusion from ordinary education or mainstreaming by default. Limited research - has shown that teachers need training to deal with the variety of barriers that learners may exhibit. The researcher pioneered the concept of including the training of teachers and learners to accommodate BtL as part of the learning support material. The training programme's point of departure is the view that, to some extent, every person has certain barriers to overcome, and that the educational community can include and care for each and every member of that community. / Educational Studies / M.Ed. (Inclusive Education)

The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores and faculty-to-student ratios, as effective measures for assessing quality attributes in accounting education programs and (2) traditional measures currently used for quality assessment in accounting education programs as only moderately effective by CPAs. CPAs are apparently seeking increased involvement with accounting education quality assessment and formulation of educational standards. They view the potential application of assurance services to accounting education quality as a way to offer a wider range of services to the public. CPAs perceive assurance services as a type of quality assessment that can be used to complement, but not replace, some of the more effective traditional methods, and as a way of enhancing the quality assessment process for accounting education.