O primeiro teste padronizado de larga escala que compôs o sistema de avaliação da educação superior implantado pelo governo brasileiro, pela Lei 9.131, 1995, foi o Exame Nacional de Cursos (ENC) - Provão, com período de aplicação entre 1996 a 2003. Em 2004, o ENC foi substituído pelo Exame Nacional de Desempenho de Estudantes (Enade), pela Lei 10.861, instituindo o Sistema Nacional de Avaliação da Educação Superior (SINAES), para auferir conhecimentos, habilidades acadêmicas e competências profissionais, definidas previamente por diretrizes educacionais e desenvolvidas pelos seus estudantes durante a graduação. Os estudantes da graduação em Ciências Contábeis participaram do Provão, em 2002 e 2003, e Enade, em 2006 e 2009. Entretanto, o histórico do desempenho geral desses estudantes, que estavam no final do último ano, conforme o Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP), de 0 a 100, registrou média geral de 32,0 no Provão de 2002 e 2003, respectivamente, e no Enade de 2006, 33,9. Assim, este estudo objetivou a analisar o efeito de características individuais e institucionais sobre o desempenho acadêmico dos estudantes dos cursos de Ciências Contábeis, via resultados obtidos no ENC-Provão de 2002 e 2003 e Enade de 2006. Os fundamentos teóricos da função de produção educacional nortearam este trabalho. A série de microdados do Provão, 1997 a 2003, Enade 2006 e dos Censos da Educação Superior (CES), de 1995 a 2009, disponibilizados no site do INEP, foram as principais fontes para esta pesquisa. Foi utilizada a técnica de grupo focal para coletar evidências e auxiliar na validação do conteúdo das duas edições do Provão e Enade e para desenvolver análise crítica sobre esses instrumentos. Segundo a interpretação dos relatos dos participantes, foi observado que os conteúdos avaliados nos Provões 2002/2003 e Enade/2006 podem ser uma aproximação do conhecimento, especialmente técnico, da área Ciências Contábeis. Os participantes do grupo focal sugeriram que é preciso reavaliar se as questões dos instrumentos estão avaliando as habilidades estabelecidas. Foi empregado o modelo hierárquico linear, com método de máxima verossimilhança, para desenvolver as estimativas de 2002, 2003 e 2006. Os principais resultados sugerem associação significativa entre o desempenho acadêmico dos estudantes concluintes de Ciências Contábeis de 2002, 2003 e 2006 com determinadas características próprias e da família, como gênero, horas de dedicação aos estudos, faixa de renda familiar, ter estudado o ensino médio em escolas públicas e certos insumos das IES, como ter tido professores com domínio de conteúdo e que utilizaram como prática de ensino predominante à aula expositiva. Na categoria efeitos dos pares, foi encontrada, em todos os anos observados, relação negativa e significativa do desempenho acadêmico do estudante por ser solteiro. Ademais, os achados indicam que o efeito no desempenho dos estudantes tendeu a ser positivo nas instituições com professores com titulação de mestrado ou doutorado e jornada integral, de 40 horas, ou dedicação exclusiva ao ensino, que utilizaram, com maior frequência, como estratégia de ensino, pesquisas em 2003 e 2006. Este trabalho contribuiu para uma análise dos efeitos dos insumos institucionais sobre o desempenho acadêmico da área e para indicar possíveis implicações de políticas adotadas pelas instituições, como a decisão de contratar ou treinar professores com titulação de mestrado ou doutorado. / The first large-scale standardized test that composed the evaluation system of higher education implemented by the Brazilian government, by Law 9131, 1995, the National Examination of Courses (ENC) - General Test, with application period from 1996 to 2003. In 2004, the forward was replaced by the National Survey of Students\' Performance (Enade), by Law 10,861, establishing the National System of Higher Education Evaluation (SINAES), to obtain knowledge, skills and academic skills, previously defined by educational guidelines and developed by his students during graduation courses. Graduation students from Accountancy Courses participated in \"Provão\" in 2002/2003 and in Enade/2006/2009. However, the historical general knowledge of those students, who were taking their last year, according to National Institute of Educational Studies AnísioTeixeira (INEP), in a scale from 0 to 100, was an average of 32.0 in \"Provão\"/2002/2003 and 33.9 in Enade/2006. In this sense, the aim of this study was to analyze the effect of individual and institutional features concerning the academic achievement of such students, by means of the results in Provão\"/2002/2003 and in Enade/2006. The theoretical foundations of educational production function guided this study. The series of micro data from \"Provão\" 1997 to 2003, Enade/2006 and Census of Higher Education (CES) 1995 to 2009, shown in INEP homepage, were the main resources for this research. It was used the focus group technique to collect evidence and help to validate the content of the two \"Provão\" and Enade editions, as well as to develop a critical analysis about such instruments. According to the interpretation of the accounts of the participants, it was observed that the contents assessed in \"Provão\" 2002/2003 and in Enade/2006 could be an approximation of knowledge, especially technical in the Accountancy area. The focus group participants suggested that that it is necessary to reassess whether the issues of the instruments are evaluating the skills set. It was used hierarchical linear model, with maximum likelihood method to develop estimates for 2002, 2003 and 2006. The main findings suggest a significant association between the academic achievement of the Accountancy last year students of 2002, 2003 and 2006 and their own features, as well as their families´. For example, genre, time dedicated to study, family wage, having taken high school in public schools and some IES features, as having had professors with content domain and who used mainly expositive classes. In the category pair effect, it was found in the years studied a negative and significant relationship of the academic achievement if the student was single. Moreover, the findings showed that the effect in students´ performance tended to be positive in institutions where professors had a master or a doctor degree, a full time job - 40 hours a week, or exclusive dedication to teaching and used mainly researches as educational technique in 2003 and 2006. To sum up, this work contributed to analyze the effect of institutional features upon the academic achievement of the area, and to indicate possible implications of politics adopted by the institutions. For example, the decision to hire or train professors who have got master and doctor degrees.

This study notes the relationship between changing conceptions and focus of Accounting as a discipline and its influence on the changed South African school education curriculum. The study probes whether these above conceptual and curricular changes influence teachers’ understandings of their daily practices as Accounting teachers or not, especially with regard to formative assessment and the selected pedagogy of their classrooms. In particular, the study was interested in exploring the practices of rural teachers, a relatively under-explored area of South African educational research. The study utilised a case study design focusing on one rural school in Umgungundlovu District in KwaZulu-Natal. This qualitative, interpretive inquiry was characterised by multiple data collection methods. Three Accounting teachers who were teaching Accounting in the further education and training band were purposively selected at the school, based on their experience and expertise in Accounting. Data were collected from interviews, lesson observations and document analysis to respond to the key research questions of the study. Field-notes were used to elaborate further on the data produced from interviews and lesson observations. The critical research questions explore teachers’ understandings of formative assessment and their use of it in their classroom, attempting to explain why they understand and apply formative assessment in the way that they do with respect to Accounting teaching in their specific contexts. The study revealed that teachers ostensibly seemed to know about the changes in the official curriculum expectations of the new educational policy. However, these shifts in understanding were relatively superficial and procedural; hence the teachers were not able to translate them into any deep cognitive level in their teaching practice. Their changes in practices were also marginal and limited with respect to the nature of the reconceptualisation of Accounting as a discipline. This was reflected in simple operational level of implementation of the specified curriculum requirements. Their practices placed their learners and their backgrounds as central to their selected teaching choices, instead of the nature of their rural schooling context. Findings of this study revealed that the over-specification of the formal curriculum, teachers’ under-developed understandings of the discipline and the new curriculum and their interpretation of contextual pedagogical responsiveness appear to be possible impediments to teachers’ practices. In an attempt to cope with these challenges teachers devised their strategies to sustain their practices. What emerged from the study is a kind of ‘communal pedagogy’ which teachers developed through their practices in a rural context. Although these practices are not regarded as of a qualitatively sophisticated progressive kind of pedagogy, teachers see contextually appropriate value in them. The study emphasises the need to look beyond the overt practices of rural school teachers, and instead to focus on what informs these practices. While the study is not celebratory of the communal pedagogy, it does attempt to shift the thinking about these practices by focusing on understanding what they are trying to respond to. The study therefore highlights the need to understand teachers’ own explanations of their practices, rather than condemning them. The study suggests that the teaching practices within rurality should not be judged and pathologised because of their specificities of responsiveness to highly contextualised and more likely appropriate factors. / Thesis (Ph.D.)-University of KwaZulu-Natal, Durban, 2012.

This study deals with three problems—the influence of the study of accounting on the value-level choices of individuals, a comparison of value—level choices among accounting populations, and a comparison of value-level choices between accounting and each of four other disciplines. Two models were developed to test sixteen hypotheses related to these problems. One model isolates any influence of the study of accounting on value-level choice and the other model develops value-level profiles without regard to cause. Multiple Regression Correlation techniques were used to analyze the data.

This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.

O primeiro teste padronizado de larga escala que compôs o sistema de avaliação da educação superior implantado pelo governo brasileiro, pela Lei 9.131, 1995, foi o Exame Nacional de Cursos (ENC) - Provão, com período de aplicação entre 1996 a 2003. Em 2004, o ENC foi substituído pelo Exame Nacional de Desempenho de Estudantes (Enade), pela Lei 10.861, instituindo o Sistema Nacional de Avaliação da Educação Superior (SINAES), para auferir conhecimentos, habilidades acadêmicas e competências profissionais, definidas previamente por diretrizes educacionais e desenvolvidas pelos seus estudantes durante a graduação. Os estudantes da graduação em Ciências Contábeis participaram do Provão, em 2002 e 2003, e Enade, em 2006 e 2009. Entretanto, o histórico do desempenho geral desses estudantes, que estavam no final do último ano, conforme o Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP), de 0 a 100, registrou média geral de 32,0 no Provão de 2002 e 2003, respectivamente, e no Enade de 2006, 33,9. Assim, este estudo objetivou a analisar o efeito de características individuais e institucionais sobre o desempenho acadêmico dos estudantes dos cursos de Ciências Contábeis, via resultados obtidos no ENC-Provão de 2002 e 2003 e Enade de 2006. Os fundamentos teóricos da função de produção educacional nortearam este trabalho. A série de microdados do Provão, 1997 a 2003, Enade 2006 e dos Censos da Educação Superior (CES), de 1995 a 2009, disponibilizados no site do INEP, foram as principais fontes para esta pesquisa. Foi utilizada a técnica de grupo focal para coletar evidências e auxiliar na validação do conteúdo das duas edições do Provão e Enade e para desenvolver análise crítica sobre esses instrumentos. Segundo a interpretação dos relatos dos participantes, foi observado que os conteúdos avaliados nos Provões 2002/2003 e Enade/2006 podem ser uma aproximação do conhecimento, especialmente técnico, da área Ciências Contábeis. Os participantes do grupo focal sugeriram que é preciso reavaliar se as questões dos instrumentos estão avaliando as habilidades estabelecidas. Foi empregado o modelo hierárquico linear, com método de máxima verossimilhança, para desenvolver as estimativas de 2002, 2003 e 2006. Os principais resultados sugerem associação significativa entre o desempenho acadêmico dos estudantes concluintes de Ciências Contábeis de 2002, 2003 e 2006 com determinadas características próprias e da família, como gênero, horas de dedicação aos estudos, faixa de renda familiar, ter estudado o ensino médio em escolas públicas e certos insumos das IES, como ter tido professores com domínio de conteúdo e que utilizaram como prática de ensino predominante à aula expositiva. Na categoria efeitos dos pares, foi encontrada, em todos os anos observados, relação negativa e significativa do desempenho acadêmico do estudante por ser solteiro. Ademais, os achados indicam que o efeito no desempenho dos estudantes tendeu a ser positivo nas instituições com professores com titulação de mestrado ou doutorado e jornada integral, de 40 horas, ou dedicação exclusiva ao ensino, que utilizaram, com maior frequência, como estratégia de ensino, pesquisas em 2003 e 2006. Este trabalho contribuiu para uma análise dos efeitos dos insumos institucionais sobre o desempenho acadêmico da área e para indicar possíveis implicações de políticas adotadas pelas instituições, como a decisão de contratar ou treinar professores com titulação de mestrado ou doutorado. / The first large-scale standardized test that composed the evaluation system of higher education implemented by the Brazilian government, by Law 9131, 1995, the National Examination of Courses (ENC) - General Test, with application period from 1996 to 2003. In 2004, the forward was replaced by the National Survey of Students\' Performance (Enade), by Law 10,861, establishing the National System of Higher Education Evaluation (SINAES), to obtain knowledge, skills and academic skills, previously defined by educational guidelines and developed by his students during graduation courses. Graduation students from Accountancy Courses participated in \"Provão\" in 2002/2003 and in Enade/2006/2009. However, the historical general knowledge of those students, who were taking their last year, according to National Institute of Educational Studies AnísioTeixeira (INEP), in a scale from 0 to 100, was an average of 32.0 in \"Provão\"/2002/2003 and 33.9 in Enade/2006. In this sense, the aim of this study was to analyze the effect of individual and institutional features concerning the academic achievement of such students, by means of the results in Provão\"/2002/2003 and in Enade/2006. The theoretical foundations of educational production function guided this study. The series of micro data from \"Provão\" 1997 to 2003, Enade/2006 and Census of Higher Education (CES) 1995 to 2009, shown in INEP homepage, were the main resources for this research. It was used the focus group technique to collect evidence and help to validate the content of the two \"Provão\" and Enade editions, as well as to develop a critical analysis about such instruments. According to the interpretation of the accounts of the participants, it was observed that the contents assessed in \"Provão\" 2002/2003 and in Enade/2006 could be an approximation of knowledge, especially technical in the Accountancy area. The focus group participants suggested that that it is necessary to reassess whether the issues of the instruments are evaluating the skills set. It was used hierarchical linear model, with maximum likelihood method to develop estimates for 2002, 2003 and 2006. The main findings suggest a significant association between the academic achievement of the Accountancy last year students of 2002, 2003 and 2006 and their own features, as well as their families´. For example, genre, time dedicated to study, family wage, having taken high school in public schools and some IES features, as having had professors with content domain and who used mainly expositive classes. In the category pair effect, it was found in the years studied a negative and significant relationship of the academic achievement if the student was single. Moreover, the findings showed that the effect in students´ performance tended to be positive in institutions where professors had a master or a doctor degree, a full time job - 40 hours a week, or exclusive dedication to teaching and used mainly researches as educational technique in 2003 and 2006. To sum up, this work contributed to analyze the effect of institutional features upon the academic achievement of the area, and to indicate possible implications of politics adopted by the institutions. For example, the decision to hire or train professors who have got master and doctor degrees.

Os estudiosos da área contábil, que discutem o ensino da Contabilidade, apontam dois tipos de qualificações essenciais ao quadro docente de um curso de Ciências Contábeis: a qualificação acadêmica (Qac), que se refere à preparação do docente para a pesquisa, e a qualificação profissional (Qpr), que se caracteriza pela ligação que o docente mantém com as práticas profissionais vigentes no mercado de trabalho. A literatura da área Educacional, que discute o ensino na universidade, por sua vez, aponta uma terceira qualificação: a qualificação pedagógica (Qpe), ou seja, a preparação sistematizada para o exercício da docência no ambiente universitário. Tendo por base esse arcabouço teórico e os baixos desempenhos dos discentes dos cursos de graduação em Ciências Contábeis, obtidos no exame de Suficiência promovido pelo Conselho Federal de Contabilidade (CFC) e no Exame Nacional de Desempenho de Estudantes (ENADE), o propósito geral desta pesquisa foi investigar qual a relação entre desempenho discente e qualificação docente nos cursos de graduação em Ciências Contábeis brasileiros. A partir da literatura revisada, foram levantados os fatores que caracterizavam as qualificações docentes (Qac, Qpr e Qpe) que, posteriormente, foram submetidos à apreciação de uma comissão de especialistas por meio da técnica Delphi. O questionário construído com base nesses fatores foi aplicado aos gestores (coordenadores, chefes de departamentos e diretores) de 218 instituições de ensino superior (IES) com cursos de Ciências Contábeis brasileiros. O desempenho discente foi medido com base no resultado do ENADE (2009) de alunos concluintes. Foi verificado que apenas 7% do quadro docente das IES investigadas possuem título de doutor, somente 14% possui publicações com os conceitos Qualis/CAPES A1, A2, B1 ou B2, apenas 1% dos docentes atuantes nas IES investigadas possuem credenciais internacionais e somente 5% possuem a credencial de auditor junto à Comissão de Valores Mobiliários (CVM). A região Sul é a que apresenta as maiores médias de resultados ENADE e também as maiores médias das qualificações acadêmica, profissional e pedagógica. Em seguida, vem a região sudeste, que apresenta a segunda maior média ENADE, e as segundas maiores médias das qualificações acadêmica e profissional. As menores médias da avaliação ENADE e qualificação acadêmica ocorreram na Região Norte. Os resultados apurados confirmam parcialmente as hipóteses estabelecidas, pois apenas a qualificação acadêmica apresentou coeficiente de regressão significativo ao nível de 5% (p-valor = 0,000) e correlação positiva significativa ao nível de 1% com os resultados ENADE. As qualificações profissionais e pedagógica não apresentaram correlações significativas com o resultado ENADE de alunos concluintes. Também foi verificado que a Qpe e a Qac estão significativamente correlacionadas. Além disso, o índice de Qac nas instituições públicas é significativamente maior que nas instituições privadas, sendo a maior parte das instituições públicas investigadas constituídas sob a forma de universidades, portando com maiores possibilidades de conter entre seus docentes professores titulados em programas de pós-graduação stricto sensu e com maiores quantidades de publicações relevantes. Esses resultados e os depoimentos dos respondentes apontam a necessidade de ampliação da quantidade de programas stricto sensu em Ciências Contábeis no Brasil, notadamente, em locais mais distantes das regiões Sul e Sudeste. Para tanto, é necessário que a Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) fortaleça as políticas de apoio à expansão da pós-graduação stricto sensu em Ciências Contábeis, e que o Ministério da Educação também estabeleça políticas no sentido de qualificar os quadros docentes das IES que ofertam cursos de Ciências Contábeis, principalmente, das IES privadas, que, qualificando seus professores academicamente, teriam maiores possibilidades de elevarem os níveis de desempenho discente. Finalmente, a exemplo do que ocorre fora do vii Brasil, é importante que os mecanismos de avaliação contemplem especificidades da profissão contábil e valorizem a qualificação profissional do contador / Researchers from the Accounting area who discuss teaching methods point out two essential qualifications for an Accounting Course faculty: academic qualification (Qac), which refers to the teacher\'s preparation to conduct research; and professional qualification (Qpr), which is characterized by the link that the teacher maintains with current professional practices in the labour market. Literature in the Educational area which discusses teaching at university reveals a third qualification: pedagogical qualification (Qpe), i.e., the systematized preparation for teaching at university. Based not only on the theoretical framework, but also on the low performance of Accountancy students in Sufficiency Exams such as the one promoted by the Federal Accounting Council (CFC) and the National Student Performance Exam (ENADE), the general aim of this research is to investigate the relation between students and teachers\' qualification in Brazilian Accountancy graduation courses. According to the revised literature, the factors that characterized the teachers\' qualifications were collected and later on evaluated by a commission of experts by means of the Delphi technique. A questionnaire was constructed based on these factors, and it was administered to managers (coordinators, chiefs of department and deans) from 218 educational institutions (IES) in Brazilian Accountancy courses. The teachers\' performance was measured considering the results of the ENADE (2009) of students who are about to graduate. It was verified that only 7% of the faculty in the institutions investigated have a doctorate degree; and only 14% have publications with the Qualis/CAPES standards A1, A2, B1, B2; just 1% of current teachers in the IES studied have international credentials; and only 5% have the Exchange Commission (CVM) auditor credentials. The South of Brazil encloses the highest averages in the ENADE results as well as the highest averages related to academic, professional and pedagogical qualification. Next is the South-East, which has the second highest average at ENADE, along with the second highest averages concerning academic and professional qualifications. The lowest averages at the ENADE evaluation and academic qualification were found in the North. The results partially confirm the established hypothesis because only the academic qualification presented a significant regression coefficient - to the 5% level (p-value=0,000) -, and significant positive correlation - to the 1% level - with the ENADE results. The professional and pedagogical qualifications did not present significant correlations with the ENADE results of students who are graduating. It was also verified that the Qpe and Qac are significantly correlated. In addition, the Qac index is significantly higher in public institutions than in private ones. Most public institutions investigated were universities, which usually have more teachers with post-graduate stricto sensu degrees and more relevant publications. These results and the testimonies of those who answered the questionnaire point to the need of expanding the number of stricto sensu programmes in Accounting courses in Brazil, especially in more distant places in the South and South-East. To this end, it is necessary that Coordinating Body for the Improvement of Postgraduate Studies in Higher Education (CAPES) strengthens policies that support the expansion of Accounting stricto sensu post-graduation programmes. Furthermore, the Ministry of Education should establish policies to qualify teachers of IES which offer Accountancy courses, especially in private institutions, which would have stronger possibilities of increasing the level of students\' performance if they qualified their teachers academically. Finally, similarly to what happens abroad, it is important that the evaluation mechanisms include specificities of the accounting profession and value the professional qualification of accountants.

This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Thesis (PhD (Industrial Psychology))--University of Stellenbosch, 2007. / Persistence is not a well researched phenomenon. In addition, no previous research has suggested a process depicting a combination of variables that are related to persistence. The current study explores the process of persistence from a fortigenic paradigm, which emphasises psychological strengths. The aim of the current study is to determine the relationship between various fortigenic variables and persistence. The fortigenic paradigm also suggests that psychological strengths can be developed. In order to understand the process of persistence, the current study includes both cognitive (locus of control, optimism, hope, self-efficacy) and emotional psychological strengths (self-esteem, performance self-esteem, resilience) that are related to persistence. Based on literature, the current study suggests a model depicting a sequential process of interrelationship amongst the fortigenic variables and their relationship with persistence. To test the validity of the proposed model, the current study uses a sample of individuals that must be persistent in order to achieve their career goals. A group of 295 aspiring Chartered Accountants who wrote Part 1 of the Qualifying Exam during 2005 participated in the study. From this group, 156 (53%) did not pass the Qualifying Exam during 2005. The study employs both survey and statistical modeling methodologies to guide the investigation. Standardised questionnaires are used for the eight different fortigenic variables. To determine the applicability of the factor structures of these instruments on the current sample, exploratory factor analysis is conducted. The suggested factor structures are confirmed through confirmatory factor analysis with acceptable levels of fit. The revalidated instruments provide better levels of fit than the original instruments. The current study first tested the model of persistence on the total group. The theoretical model depicting the process of persistence provides acceptable levels of fit with all the suggested paths in the model being statistically significant. The same model was tested on the group of individuals that failed previous attempts of the Qualifying Exam, but passed it during 2005. Better levels of fit are obtained with all the paths being statistically significant except between self-esteem and resilience. Again the model was tested using the group of individuals that failed previous attempts at the Qualifying Exam, which failed it during 2005, but still persisted in writing. Acceptable levels of fit are obtained with all the paths being statistically significant except between self-efficacy and resilience. However, the group that failed the Qualifying Exam during 2005 has significantly lower levels of both hope and performance self-esteem. In addition, discriminant analysis shows that hope, optimism, and resilience are factors that can classify individuals into either passing or failing. Of importance is the fact that as individuals write the Qualifying Exam on different attempts, there seems to be a lowering in the number of statistically significant relationships between the fortigenic variables and persistence. The current study ascribes this phenomenon to resource depletion. The latter makes it difficult for individuals to persist in using the same psychological strength if it is not replenished before usage. The study suggests an intervention programme that may enhance the levels of psychological strengths and persistence and counteracting the impact of resource depletion in aspiring chartered accountants.

This report draws on the findings from data gathered for a mini dissertation. The research investigates the role, importance and effectiveness of the Accounting HoD as an instructional leader in contributing towards learner performance. Data has emerged from questionnaires, interviews and discussions with principals, educators, some senior learners and from the HoDs themselves. Much of the literature points to the school principal as the focus of this leadership style but this study regards the HoD/middle manager/curriculum leader as being well suited to implement instructional leadership and sees this position as one where it could potentially have the greatest impact on learning and teaching. The Head of Department (HoD) as the middle manager should have a vision that is underpinned by an aspiration to strive for academic excellence within a particular subject area as well as considering the holistic development of learners. This vision should be transparent to the learners, parents, educators and management. Accordingly, if the EMS HoD envisions his/her role as that of an instructional leader, the teacher of Accounting should have the necessary support to make learning successful and ultimately learner performance should improve. Since the revision and restructuring of the Accounting curriculum in South Africa the demands on teaching this curriculum have been higher than ever before and have impacted negatively on learner performance. Many teachers across the country have not been successful in facing up to those challenges and yet the need for expertise in this area in South Africa has never been greater. Hence the potential importance the researcher sees for this study at this time. The two schools investigated were selected for the very similar socioeconomic profile of their learners, while displaying a wide discrepancy in the pass marks they achieve in matric. Both had HoDs of Accounting who were qualified in the subject but the HoD of the successful school was considerably better qualified than the HoD in the unsuccessful school. Thus as far as possible the only distinguishing factors in the schools selected were the quality of leadership of the Accounting department and the knowledge levels of their HoDs. As anticipated from the literature, the findings confirm the key significance of each of these factors.

Made available in DSpace on 2015-12-03T18:35:15Z (GMT). No. of bitstreams: 1 Vanderley_Rodrigues_Guerra.pdf: 373596 bytes, checksum: 08abbda39d99231caee1427bd52861d0 (MD5) Previous issue date: 2010-08-25 / Notably, the current market is increasingly competitive and that requires more skilled professionals; therefore, some important aspects should be explored in the training of these professionals so that they can develop what is expected of them. So, the general objective of this research was to identify and evaluate the educational content of Accounting in Business courses in the micro-region of Ara??atuba and Birigui, stressing that this is an excellent tool to aid in decision-making processes. The teaching conditions were analyzed and the perceptions of teachers who teach Accounting subjects were obtained, as well as the perception of the coordinators of the courses of Business Administration. Techniques were applied to literature, documentation, content analysis to evaluate the teaching plans of each accounting discipline, in addition to descriptive statistics, combined with cluster analysis and multidimensional scaling for data collected with questionnaires. The analysis of the programs revealed that the two micro-regions have a very similar curricular grid and structure in the teaching plans, with good variation in teaching strategies, a variety of evaluation criteria and emphasis on certain content groups. In the perception of the respondents there is a higher turnover of the coordinators, who have quite a few years' experience in higher teaching. On the other hand, most of the teachers said they that they know the pedagogical project of the IES they teach and all exercise another professional activity. In the assertions, all of the interviews agreed that the professional experience of the teacher contributes to update programs and that the contents of the courses are related to the objectives of the course of Business Administration and are important for the future Administrator. Most of them further agree that the provision of Accounting disciplines reveals an alternative in the profession performance for the future Administrator and students identify the integration of Accounting disciplines with other disciplines of the course. / Notadamente o mercado atual est?? cada vez mais competitivo e isso requer profissionais cada vez mais qualificados, portanto alguns aspectos importantes devem ser explorados na forma????o desse profissional, para que ele possa desenvolver o que se espera. Assim o objetivo geral desta pesquisa foi identificar e avaliar as condi????es de ensino de conte??dos de Contabilidade nos cursos de Administra????o de Empresas da microrregi??o de Ara??atuba e de Birigui, tendo em vista que essa seja uma excelente ferramenta para aux??lio ??s tomadas de decis??es. Foram analisadas as condi????es de ensino e obtidas as percep????es dos professores que lecionam as disciplinas cont??beis e dos coordenadores dos cursos de Administra????o de Empresas. Foram aplicadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos planos de ensino de cada uma das disciplinas cont??beis, al??m de estat??stica descritiva, combinada com a an??lise de cluster e com o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou que as duas microrregi??es possuem uma grade curricular e uma estrutura nos planos de ensino bem parecidas, tendo uma boa varia????o nas estrat??gias de ensino, uma variedade nos crit??rios de avalia????o e ??nfase em determinados grupos de conte??dos. Na percep????o dos respondentes indica uma maior rotatividade dos coordenadores, esses possuindo um bom tempo de magist??rio superior, j?? a maior parte dos professores, afirma que conhecem o projeto pedag??gico das IES que lecionam e todos exercem outra atividade profissional. Nas assertivas todos os sujeitos pesquisados concordam que a experi??ncia profissional do professor contribui para atualiza????o dos programas, os conte??dos das disciplinas est??o relacionados aos objetivos do curso de Administra????o de Empresas e s??o importantes para o futuro Administrador. A maioria ainda concorda que a oferta das disciplinas Cont??beis revela uma alternativa de atua????o profissional para o futuro Administrador e que os alunos identificam a integra????o das disciplinas Cont??beis com outras disciplinas do curso. Com o escalonamento multidimensional pode-se concluir que os professores de cada uma das disciplinas Contab??is analisadas nesta pesquisa e os coordenadores do curso de Administra????o de Empresas possuem opini??es distintas.