Accounting education, and specifically audit education, has been calling for change in the teaching methodology applied by audit lecturers in higher education since the 1950s. This call for change is evident in current literature, which indicates that the approach followed in audit education has been creating a knowledge-to-application barrier. Despite the vigorous research on how to change the way audit students are taught at universities and other higher education institutions, consensus has yet to be reached on the teaching methodology that would produce competent and self-efficient young professionals entering practice after graduation. The literature review performed in this thesis indicated a gap between research and practice in accounting education and research, first, because the research seems too technical for practitioners to understand and, secondly, too many research objectives seem unrelated to the realities of practice. Based on these findings, this thesis provides the novice researcher in accounting education with some guidelines on the research methodologies that could be applied in this field. It also highlights some best practices that should be followed when conducting research in this field. It was noted from the literature that all the variables in the audit teaching-learning environment need consideration when attempting to bring change to this environment, because each variable would have an impact on transforming the current approach followed in audit pedagogy. These variables were identified as: • The audit lecturer; • The audit student; • The subject content of the audit teaching-learning environment; and Summary • The milieu of the audit teaching-learning environment. In an attempt to answer the call for change in audit education, this thesis sought to develop an audit simulation as an educational tool which takes into account all the variables in the audit teaching-learning environment and can be applied at universities and other audit training institutions around the globe. A framework for simulation design was developed based on the findings of the literature review and informed the development of the audit simulation. The simulation was, subsequently, applied and evaluated at a university accredited by the South African Institute of Chartered Accountants. The newly developed audit simulation was evaluated by applying a mixed methodology research design, which had been proven to be a resourceful and trusted design in accounting education research in the past. Pre-test and post-test questionnaires were administered to the respondents as part of a quasi-experimental design. The quantitative findings from these tests were supported by qualitative findings from focus group discussions. The empirical findings from the pre-test questionnaire confirmed the call for change and the room for improvement in the current teaching methodology in the audit classroom. Participants indicated lower levels in some competencies relative to other competencies, which also did not particularly score satisfactory when the competence levels were evaluated. The competencies that showed the lowest level of achievement due to the current teaching methodology, as perceived by the participants, included executing the work plan, evaluating the evidence and drawing conclusions, and drafting the report upon completion of the engagement. It was also established that the call for change was not confined to only one university in South Africa, which broadened the generalisability of the research findings, conclusions and recommendations of this study. The results of both the quantitative and qualitative analysis support the view that the newly developed audit simulation is able to assist in bringing change to audit education. The simulation had a positive effect on the audit students’ perceived competence levels in the competencies of auditing and assurance, and the various generic and pervasive skills tested in this study. Furthermore, it was established that the audit simulation had a greater effect on the audit students’ perceived broad competence levels (i.e. auditing and assurance, and generic and pervasive skills) and their understanding of the audit process as a whole, in relation to just attending normal lectures. The qualitative findings from the focus group discussions informed the quantitative findings by indicating that the audit simulation proved to be an instrument that, among other things: Summary • Gave students the opportunity to obtain a holistic view of the audit process; • Assisted students in visualising how the audit theory is applied in practice; • Actively involved the students in the learning process; and • Replicated audit practice. Finally, it was confirmed that the newly developed audit simulation takes into account the variables in the audit teaching-learning environment which need consideration if transformation is to take place in the way the audit subject is currently being taught at higher education level. Recommendations on the way forward in audit education, based on the findings in this thesis, were also provided. This study provides audit lecturers and other audit educators around the world with a newly developed, empirically evaluated audit simulation which can be applied in the audit classroom as well as assist in answering the current call for change to audit education. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2015

O uso assertivo e eficiente das estratégias de aprendizagem depende, muitas vezes, da compreensão e consideração de aspectos psicológicos e motivacionais. O adequado emprego de estratégias de aprendizagem se reflete no desempenho acadêmico, no domínio de construtos e modelos e no amadurecimento crítico e científico. A presente tese defende que há uma relação entre as estratégias de aprendizagem autorregulada e as estratégias de aprendizagem autodeterminada predominantes em alunos de mestrado e doutorado em Contabilidade. O estudo se justifica, porquanto, porque além de inaugurar uma linha de pesquisa ainda inédita no contexto da Contabilidade Humana, seus resultados destacam um original entendimento da relação da aprendizagem com a regulação e a motivação pessoal. Tem como objetivo principal apresentar diagnóstico, dimensões e correlações das estratégias de aprendizagem autorregulada e aprendizagem autodeterminada de alunos de programas de pós-graduação stricto sensu em Contabilidade no Brasil. Participaram do survey 516 respondentes, sendo 383 mestrandos e 133 doutorandos. Foram aplicados dois instrumentos psicométricos: Self-Regulated Learning Strategies (SRLS) e Motivated Strategies for Learning Questionnaire (MSLQ). O modelo operacional de pesquisa delineou a formulação de oito hipóteses, sendo que a primeira delas sustenta a defesa da tese, enquanto as demais defendem a influência das variáveis idade, gênero, tipo de curso, estágio no curso, tipo de instituição de graduação, nota do curso atribuída pela Capes e graus de instrução dos pais nos níveis de Self-Regulated Learning (SRL) e Self-Determination Theory (SDT). A partir da análise multivariada dos dados, os resultados corroboraram a tese e a influência do gênero no nível de SRL. A metaconclusão desta tese ratifica os estudos referenciados, confirmando que a aprendizagem pode ser dominada e controlada pelo indivíduo, ao se adotar estratégias individuais de regulação e motivação. Uma importante contribuição desta pesquisa consiste em oferecer conclusões empíricas que podem ajudar docentes, discentes, pesquisadores, instituições de ensino e programas de pós-graduação a compreender mais sistematicamente os aspectos da aprendizagem autorregulada e da aprendizagem autodeterminada que caracterizam o aluno de Contabilidade. Limitações importantes deste estudo podem ser vistas como oportunidades para pesquisas futuras: a amostra envolve um público específico, a pesquisa survey pode apresentar vieses de método comum e a baixa participação de alunos de mestrado profissional. Estudos futuros poderão adotar outras estratégias metodológicas e/ou envolver amostras mais diversificadas ou em maior lastro temporal / Assertive and efficient use of learning strategies often depends of the understanding and consideration of psychological and motivational aspects. Appropriate use of learning strategies is reflected in the academic performance, in the appropriation of constructs and models and in the critical and scientific maturity. This dissertation argues that there is a relationship between predominating self-regulated learning strategies and self-determined learning strategies in accounting master\'s and doctorate students. The study can be justified in view of, apart from inaugurating a research line within the context of Human Accounting, their results highlight a unique understanding of the relationship of learning with regulation and personal motivation. Its main goal is to present a diagnosis, the dimensions and the correlations of self-regulated learning and self-determined learning strategies of graduate Accounting students in Brazil. Five hundred and sixteen respondents participated in the survey, comprising 383 master\'s and 133 doctoral students. Two psychometric instruments were applied: the Self-Regulated Learning Strategies (SRLS) and the Motivated Strategies for Learning Questionnaire (MSLQ). The operating model research outlined the formulation of eight hypotheses, being that the first of them supports the thesis, while the others investigate the influence in the levels of Self-Regulated Learning (SRL) and Self-Determination Theory (SDT) of age, gender, type of course, stage in the course, type of undergraduate institution (public or private), grade attributed by Capes to the course and parental formal education degrees. From the multivariate data analysis,the results support the thesis and that gender has influence in the SRL level. The metaconclusion of this thesis confirms the referenced studies, estating that learning can be dominated and controlled by individuals through the adoption of individual strategies of regulation and motivation. An important contribution of this study is to offer empirical conclusions that might help teachers, students themselves, researchers, educational institutions and graduate programs to understand more systematically the aspects of self-regulated learning and self-determined learning that characterize the Accounting graduate students. The major limitations of the present study can be seen as opportunities for future researches: the sample involves a particular audience, research can provide common methods bias and the low participation of professional master\'s degree students in the sample. Future studies can take further methodological strategies and/or involve more diversified samples or consider longitudinal approaches

Made available in DSpace on 2015-12-03T18:35:20Z (GMT). No. of bitstreams: 1 Liliane_da_Costa_Jacobs_Lames.pdf: 1098339 bytes, checksum: 449ad55edb7d50fbdab5899b2ebcaff5 (MD5) Previous issue date: 2011-12-20 / The traditional ways of conceiving knowledge are reinvigorating the discussion on interdisciplinary curriculum and active methods in teaching and learning. Digital technologies are highlighted in this context, expanding around the virtual culture. The objective of this research was to investigate how teachers in a university in the state of S??o Paulo are using digital media in their classes. For this purpose, we performed an exploratory and qualitative research. Data were collected through questionnaires and interviews. It was found that new technologies are present in the classroom, however, have not provided major advances to traditional teaching methods, because, as a tool for pedagogical mediation, are still not sufficiently assimilated by teachers. Digital technologies have not yet optimized the process of teaching and learning, effectively approaching the student and teaching contents. The acquisition and manipulation of information through new technologies alone are not sufficient, as technique by technique does not ensure the optimization of the process of knowledge construction by students. The intervention by the educator is crucial in view of creating a link between the life experiences of students and academic content. For the integration of new technologies in teaching practice is effective and consistent with the current curriculum guidelines, it is necessary a policy of continuous training in order to provide not only a technical mastery of each technology or software and its capabilities, but also a pedagogical mastery and how these tools can be used in the classroom to create conditions of its effective use in the higher education institutions. These organizational and operational conditions involve both logistics (equipment, maintenance, space, condition of access by teachers and students) as formative processes of educators to guide their use and help detecting problems and opportunities for innovation. It follows therefore that the gains in student learning are related to familiarity with digital technologies and the trust regarding their use in the classroom. Regardless to the generation that the teacher belongs and the technological context in which he lived, he is able to learn and deal with the new, being enough that he is open to learning and find in the higher education institutions support to their experiences and the opportunity to develop their skills in the use of new technologies. / As formas tradicionais de conceber o conhecimento v??m revigorando a discuss??o sobre curr??culo interdisciplinar e metodologias ativas no ensino-aprendizagem. As tecnologias digitais ganham destaque neste contexto, expandindo-se a?? a cultura virtual. O objetivo desta pesquisa foi investigar de que modo docentes de uma IES do estado de S??o Paulo est??o utilizando as m??dias digitais em suas aulas. Para tanto, foi realizada uma pesquisa explorat??ria-qualitativa. Os dados foram coletados por meio de question??rio e entrevista. Constatou-se que as novas tecnologias est??o presentes em sala de aula, entretanto, n??o t??m proporcionado maiores avan??os aos m??todos tradicionais de ensino, pois, enquanto ferramenta de media????o pedag??gica, ainda n??o est??o suficientemente assimiladas pelos professores. As tecnologias digitais ainda n??o conseguiram otimizar o processo de ensino-aprendizagem aproximando efetivamente o discente e os conte??dos de ensino. A aquisi????o e manipula????o de informa????es por meio das novas tecnologias por si s?? n??o s??o suficientes, como t??cnica pela t??cnica n??o garantem a otimiza????o do processo de constru????o do conhecimento pelos discentes. A interven????o por parte do educador ?? fundamental em vista da cria????o de um v??nculo entre as experi??ncias de vida do discente e o conte??do acad??mico. Para que a integra????o das novas tecnologias na pr??tica pedag??gica seja efetiva e esteja condizente com as atuais orienta????es curriculares, faz-se necess??rio uma pol??tica de forma????o continuada com o objetivo n??o s?? do dom??nio t??cnico de cada tecnologia ou software e suas potencialidades, mas tamb??m do dom??nio pedag??gico e da maneira como essas ferramentas podem ser usadas em sala de aula, de modo a criar na IES condi????es de sua efetiva utiliza????o. Essas condi????es organizacionais e operacionais envolvem tanto a log??stica (equipamentos, manuten????o, espa??o, condi????o de acesso por professores e alunos) como processos formativos dos educadores que orientem a sua utiliza????o e permitem detectar dificuldades e possibilidades de inova????o. Conclui-se, assim, que os ganhos na aprendizagem do discente est??o ligados ?? familiariza????o com as tecnologias digitais e ?? confian??a em rela????o ?? sua utiliza????o em sala de aula. Independentemente da gera????o que o docente pertence e do contexto tecnol??gico em que viveu, ele ?? capaz de aprender e saber lidar com o novo, basta que esteja aberto ?? aprendizagem e encontre na IES fomento ??s suas experi??ncias e a oportunidade de desenvolver suas compet??ncias para o uso das novas tecnologias.

Made available in DSpace on 2016-04-25T18:39:57Z (GMT). No. of bitstreams: 1 Joao Conceicao Teixeira Lima.pdf: 2014090 bytes, checksum: 40f3e1d64c3120bd43c7f87a11c5eac5 (MD5) Previous issue date: 2013-10-14 / The development society is directly linked to the evolution of knowledge; disassociate them is almost impossible, because the search for improvement is the natural impulse of human thought. This study initially reported synthetically the evolution of Accounting and the Accounting education in Brazil, makes references to studies on the teaching of accounting and, accordingly, its correlation with the profile of the accounting professional in the exercise of its functions, whereas the social, economic, political and administrative evolves in an increasingly globalized. Essentially, the study makes a comparison of documental research, in which the definition of sources to collect material is drawn from the website of the Ministry of Education, the principal regulator of higher education in Brazil. Using this criteria, are selected the site of the Pontifícia Universidade Católica de São Paulo (PUC-SP) and 22 Brazilian universities, reputable with Note 5 in ENADE, which is the National Survey of Student Performance, in 2009, located in four regions of Brazil, represented by Midwest, Southeast, South and Northeast. The criteria for documentary verification is based on curricular available on the websites of higher education institutions defined in the selection of sources. The study is based on the National Curriculum Guidelines, established by the National Council of Education and Council for Higher Education and searching through the rules established for development of curricular for graduatation courses in Accounting, identify differences, between universities that offer the best courses in Brazil in relation to the PUC-SP. For data analysis, the study seeks first classify curricula in three groups of subjects according to rules established in Resolution CNE / CES 10/04, as well as the workload corresponding to each training camp. However, seeks to analyze, at first, the results regarding Curriculum Matrix of PUC-SP and, secondly, the results of the Curriculum Matrix of the 22 universities that do part of the universe of research. The next step refers to the comparison of the percentage results obtained in each training camp, where considerations are made about curriculum content presented between the PUC-SP and the best courses in Accounting of Brazilian Universities. It can be concluded that the curriculum content of the course in Accounting ascertained in the survey are in line with the National Curriculum Guidelines, it is observed that the differential of PUC-SP with the research universe occurs in the field of theoretical and practical training, because there is no standardization on a distribution of workload for field training and is justified also by the need that IES have to fit the professional profile that will graduate / O desenvolvimento da sociedade está atrelado diretamente à evolução do conhecimento; desassociá-los é praticamente impossível, porque a busca pelo aperfeiçoamento é o impulso natural do pensamento humano. O presente estudo inicialmente relata, sinteticamente, a evolução da Contabilidade e do ensino da Contabilidade no Brasil, faz referências aos estudos realizados em torno do ensino da Contabilidade e, consequentemente, de sua correlação com o perfil do profissional contábil no exercício de suas funções, ao passo que o contexto social, econômico, político e administrativo se evolui num ambiente cada vez mais globalizado. Essencialmente, o estudo realiza uma comparação por meio de pesquisa documental, na qual a definição das fontes para coleta de material é estabelecida a partir do site do Ministério da Educação, principal entidade reguladora do ensino superior no Brasil. A partir desse critério, são selecionados o site da Pontifícia Universidade Católica de São Paulo (PUC-SP) e de 22 universidades brasileiras, conceituadas com a nota 5 no ENADE, que é o Exame Nacional de Desempenho de Estudantes, do ano de 2009, localizadas em 4 regiões do território brasileiro, representadas, pelo Centro Oeste, Sudeste, Sul e Nordeste. O critério para verificação documental se baseia nas matrizes curriculares disponíveis nos sites das Instituições de Ensino Superior definidas na seleção das fontes. O estudo é fundamentado nas Diretrizes Curriculares Nacionais, instituídas pelo Conselho Nacional de Educação e Conselho de Educação Superior e busca, através das normas estabelecidas para elaboração de conteúdos curriculares para o curso de Graduação em Ciências Contábeis, identificar diferenciais, entres as universidades que oferecem os melhores cursos no Brasil em relação à PUC-SP. Para análise dos resultados o estudo busca primeiramente classificar os conteúdos curriculares em três grupos de disciplinas conforme normas estabelecidas na Resolução CNE/CES 10/04, bem como, a carga horária correspondente a cada campo de formação. No entanto, procura-se analisar, num primeiro momento, os resultados referentes à Matriz Curricular da PUC-SP e, num segundo momento, os resultados das Matrizes Curriculares das 22 universidades que compõem o universo de pesquisa. A etapa seguinte refere-se ao comparativo dos resultados percentuais obtidos em cada campo de formação, onde são feitas considerações em torno dos conteúdos curriculares apresentados entre a PUC-SP e os melhores cursos de Ciências Contábeis das Universidades Brasileiras. Pode se concluir que os conteúdos curriculares do curso de Ciências Contábeis averiguados na pesquisa, estão em conformidade com as Diretrizes Curriculares Nacionais; observa-se, que o diferencial da PUC-SP com o universo pesquisado se dá no campo de formação teórico-prática, por não haver uma padronização quando da distribuição de carga horária por campo de formação e justifica-se, também, pela necessidade que as IES têm em adequar-se ao perfil do profissional que irá formar

Made available in DSpace on 2016-04-25T18:40:15Z (GMT). No. of bitstreams: 1 Marcia Regina Konrad.pdf: 13065377 bytes, checksum: 2ffa550f4d08f0268b5780bae6b4a18c (MD5) Previous issue date: 2015-12-11 / Teacher training requires understanding the educational activity in the course of teaching practice as a transforming agent of social reality, as an active element in the dynamics of contemporary and globalized society, on the understanding that the development of teaching knowledge requires not only training, going beyond, requiring professional development and policies to respond the demands that arise every instant. The teacher is before any other gauging a person. A complex person who brings a bag full of experiences, experiences, disappointments and acceptances, which makes it essential the notion that teacher education passes obligatorily by the human formation of the person. The awareness of Bachelor of Science in Accounting from the need for specific and specialized knowledge regarding the pedagogical practices is paramount to their training, because only with this awareness takes the investment understanding, not only in their specific training, but mostly in continuing education, in pedagogical training. Specifically the professor of Accounting up to experience of teaching activities in order to follow and meet the continual sophistication of the market and understand their needs, producing and transmitting knowledge. MEC (2015) data specify that there is 1.467 accredited higher education institutions with the Ministry suppliers of Accounting courses spread across 26 Brazilian states and the Federal District. These institutions most concentrated in the Southeast. A detailed analysis of the provision of Accounting courses in this region further highlights the ongoing offer of centralization in a specific state, where St. Paul writes 50% of the courses offered by the region, which justifies the choice of this geographical limitation to development of this study. The classroom is the space where anything can happen. It is the space of possibilities where everyone, teachers and students, are authors and actors of his practice and his knowledge. The university lecturer is prepared for research, not teaching, a matter which causes difficulties in teacher performance, and must be overcome through specific training in disciplines Teaching and Methodology of Higher Education. To meet the demand of the teaching course of action of Accounting or any other area, it is essential the careful construction of the teacher's knowledge. Therefore, forward the above is pertinent to investigate the history of the construction of the professionalization of the teaching of Accounting. For the preparation of this research was adopted the qualitative approach, because the purpose is presenting the understanding, the understanding of the Accounting teachers, knowledge of the subjects of didactics or Accounting Teaching Methodology for teaching in undergraduate courses in Accounting / A formação de professor pressupõe o entendimento da ação educativa, no exercício da prática docente como agente transformadora da realidade social, como elemento ativo na dinâmica da sociedade contemporânea e globalizada, na compreensão que o desenvolvimento dos saberes docentes requer não apenas qualificação, indo além, exigindo valorização profissional e políticas capazes de responderem as demandas que surgem a cada instante. O professor é antes de qualquer outra aferição uma pessoa. Uma pessoa complexa que traz consigo uma bagagem repleta de vivências, experiências, decepções e aceitações, o que faz com que seja imprescindível a noção de que a formação do professor passa, obrigatoriamente, pela formação humana da pessoa. A conscientização do bacharel em Ciências Contábeis da necessidade de conhecimentos específicos e especializados com relação às práticas pedagógicas é primordial à sua formação, pois apenas com esta conscientização se dá o entendimento de investimento, não apenas em sua formação específica, mas principalmente em formação continuada, em capacitação pedagógica. Especificamente ao professor de Ciências Contábeis cabe a vivenciação da ação docente de forma a acompanhar e conhecer as contínuas sofisticações do mercado e entender suas necessidades, produzindo e transmitindo conhecimentos. Dados do MEC (2015), especificam que há 1.467 instituições de ensino superior credenciadas junto ao Ministério ofertantes de cursos de Ciências Contábeis espalhados pelos 26 estados da federação e no Distrito Federal. Destas instituições a maioria concentra-se na região Sudeste. Uma análise pormenorizada sobre a oferta de cursos de Ciências Contábeis nesta região evidencia ainda mais a centralização de oferta do curso em um estado específico, onde São Paulo registra 50% dos cursos ofertados pela região, o que justifica a opção por esta delimitação geográfica para o desenvolvimento deste estudo. A sala de aula é o espaço onde tudo pode acontecer. É o espaço das possibilidades, em que todos, professores e alunos, são autores e atores de sua prática e do seu conhecimento. O docente universitário é preparado para a pesquisa, e não para a docência, uma questão que acarreta dificuldades na atuação do professor, e deve ser superada através de uma preparação específica em disciplinas de Didática do Ensino Superior e Metodologia. Para atender à demanda da atuação do docente do curso de Ciências Contábeis ou qualquer outra área, é essencial a construção esmerada dos saberes do professor. Portanto, frente ao exposto é pertinente investigar a trajetória da construção da profissionalização do docente de Ciências Contábeis. Para elaboração desta pesquisa foi adotada a abordagem qualitativa, pois como propósito é apresenta a compreensão sobre, no entendimento dos professores de Ciências Contábeis, o conhecimento das disciplinas de Didática ou Metodologia de Ensino de Ciências Contábeis para o magistério nos cursos de graduação em Ciências Contábeis

O uso assertivo e eficiente das estratégias de aprendizagem depende, muitas vezes, da compreensão e consideração de aspectos psicológicos e motivacionais. O adequado emprego de estratégias de aprendizagem se reflete no desempenho acadêmico, no domínio de construtos e modelos e no amadurecimento crítico e científico. A presente tese defende que há uma relação entre as estratégias de aprendizagem autorregulada e as estratégias de aprendizagem autodeterminada predominantes em alunos de mestrado e doutorado em Contabilidade. O estudo se justifica, porquanto, porque além de inaugurar uma linha de pesquisa ainda inédita no contexto da Contabilidade Humana, seus resultados destacam um original entendimento da relação da aprendizagem com a regulação e a motivação pessoal. Tem como objetivo principal apresentar diagnóstico, dimensões e correlações das estratégias de aprendizagem autorregulada e aprendizagem autodeterminada de alunos de programas de pós-graduação stricto sensu em Contabilidade no Brasil. Participaram do survey 516 respondentes, sendo 383 mestrandos e 133 doutorandos. Foram aplicados dois instrumentos psicométricos: Self-Regulated Learning Strategies (SRLS) e Motivated Strategies for Learning Questionnaire (MSLQ). O modelo operacional de pesquisa delineou a formulação de oito hipóteses, sendo que a primeira delas sustenta a defesa da tese, enquanto as demais defendem a influência das variáveis idade, gênero, tipo de curso, estágio no curso, tipo de instituição de graduação, nota do curso atribuída pela Capes e graus de instrução dos pais nos níveis de Self-Regulated Learning (SRL) e Self-Determination Theory (SDT). A partir da análise multivariada dos dados, os resultados corroboraram a tese e a influência do gênero no nível de SRL. A metaconclusão desta tese ratifica os estudos referenciados, confirmando que a aprendizagem pode ser dominada e controlada pelo indivíduo, ao se adotar estratégias individuais de regulação e motivação. Uma importante contribuição desta pesquisa consiste em oferecer conclusões empíricas que podem ajudar docentes, discentes, pesquisadores, instituições de ensino e programas de pós-graduação a compreender mais sistematicamente os aspectos da aprendizagem autorregulada e da aprendizagem autodeterminada que caracterizam o aluno de Contabilidade. Limitações importantes deste estudo podem ser vistas como oportunidades para pesquisas futuras: a amostra envolve um público específico, a pesquisa survey pode apresentar vieses de método comum e a baixa participação de alunos de mestrado profissional. Estudos futuros poderão adotar outras estratégias metodológicas e/ou envolver amostras mais diversificadas ou em maior lastro temporal / Assertive and efficient use of learning strategies often depends of the understanding and consideration of psychological and motivational aspects. Appropriate use of learning strategies is reflected in the academic performance, in the appropriation of constructs and models and in the critical and scientific maturity. This dissertation argues that there is a relationship between predominating self-regulated learning strategies and self-determined learning strategies in accounting master\'s and doctorate students. The study can be justified in view of, apart from inaugurating a research line within the context of Human Accounting, their results highlight a unique understanding of the relationship of learning with regulation and personal motivation. Its main goal is to present a diagnosis, the dimensions and the correlations of self-regulated learning and self-determined learning strategies of graduate Accounting students in Brazil. Five hundred and sixteen respondents participated in the survey, comprising 383 master\'s and 133 doctoral students. Two psychometric instruments were applied: the Self-Regulated Learning Strategies (SRLS) and the Motivated Strategies for Learning Questionnaire (MSLQ). The operating model research outlined the formulation of eight hypotheses, being that the first of them supports the thesis, while the others investigate the influence in the levels of Self-Regulated Learning (SRL) and Self-Determination Theory (SDT) of age, gender, type of course, stage in the course, type of undergraduate institution (public or private), grade attributed by Capes to the course and parental formal education degrees. From the multivariate data analysis,the results support the thesis and that gender has influence in the SRL level. The metaconclusion of this thesis confirms the referenced studies, estating that learning can be dominated and controlled by individuals through the adoption of individual strategies of regulation and motivation. An important contribution of this study is to offer empirical conclusions that might help teachers, students themselves, researchers, educational institutions and graduate programs to understand more systematically the aspects of self-regulated learning and self-determined learning that characterize the Accounting graduate students. The major limitations of the present study can be seen as opportunities for future researches: the sample involves a particular audience, research can provide common methods bias and the low participation of professional master\'s degree students in the sample. Future studies can take further methodological strategies and/or involve more diversified samples or consider longitudinal approaches

Diese Dissertation umfasst drei Studien. Die erste Studie untersucht Overprecision („Überpräzision“). Ich untersuche, wie Menschen Spannweitenschätzungen vornehmen. Teilnehmende müssen die Größe der Spannweite (Präzision) mit der Wahrscheinlichkeit, dass sie den wahren Wert einschließt (Richtigkeit) balancieren. Die Ergebnisse zeigen, dass Menschen inhärente individuelle Vorlieben für Präzision zu haben scheinen. Gleichzeitig werden vorhersagbar zusätzliche Informationen genutzt, um die Richtigkeit der Schätzungen zu erhöhen. Dafür wird entweder Präzision geopfert, oder die Spannweitenschätzung insgesamt verschoben. Die Richtigkeit der Schätzung wird jedoch nicht maximiert, sondern ein Teil für höhere Präzision aufgegeben. Die zweite Studie untersucht, wie sich die Übersetzung von Finanzberichterstattung auf die Wahrnehmung einer Firma als attraktives Investment auswirkt. Sie beleuchtet drei verschiedene Kanäle: Lesbarkeit, Stimmung, und Präzision der Veröffentlichung. In einem Umfrageexperiment lesen Kleinanleger deutsche und englische Prognoseberichte deutscher Firmen. Die Ergebnisse zeigen, dass die deutschen Berichte als besser lesbar wahrgenommen werden. Im Gegensatz zu vorheriger Literatur ist die Lesbarkeit nicht mit einer höheren Investmentattraktivität korreliert. Allein die Stimmung des Textes zeigt eine Korrelation mit höherer Attraktivität. Die dritte Studie untersucht, wie das Angebot von formativen Onlinetests die Leistungen von Studierenden in der Klausur beeinflusst. Sie untersucht zudem, ob die Leistung sich unterscheidet, je nachdem ob die Studierenden zeitlich begrenzten Zugang zu den Tests haben oder ob sie jederzeit auf die Tests zugreifen können. Ein Experiment, welches es ermöglicht den kausalen Intention-to-treat-Effekt zu bestimmen, zeigt, dass die formativen Onlinetests die Studienleistung erhöhen können, allerdings nur für Studierende, welche sich nicht freiwillig für die Tests gemeldet hatten und in der kontinuierlichen Lerngruppe waren. / This dissertation comprises three papers. The first study examines overprecision. I examine how people provide range estimates, a challenging task that requires people to balance the width of the range (i.e., its precision) with the probability of the range covering the true value (i.e., accuracy). I find that people appear to have inherent individual preferences for a certain level of precision. At the same time, they appear to predictably incorporate additional information in order to increase accuracy by either sacrificing precision or shifting their ranges altogether. Still, they do not seem to maximise accuracy, but are willing to expend some of it to provide more precise estimates. The second study examines how the translation of financial disclosures changes investors’ perceptions of firms as an attractive investment. It examines three possible channels: readability, tone, and precision of the underlying disclosure. In a survey experiment, retail investors read forecast reports of German firms, provided in German and English. The findings indicate that the German versions are easier to read. Contrary to prior literature, the easier readability does not translate into higher investment attractiveness. Solely tone appears to be correlated with investment attractiveness. The third study analyses how offering formative online assessments influences student performance in the final exam. It further examines whether students perform differently depending on whether they have time-restricted access to the assessments, or whether they can access the assessments at any time. An experiment which allows for the identification of the causal intention-to-treat effect shows that offering formative online assessments can enhance student performance, but only for students who do not opt for taking the test voluntarily and who are in a continuous learning environment.

The profession of chartered accountancy (CA) is critical to the economic, social and cultural development of South Africa. It has the potential to play a broader leadership role in the development of the financial skills the country needs so desperately. Extensive research has shown that South Africa has far too few CAs to satisfy the needs of the economy. The profession itself is, however, facing numerous challenges especially given the high expectations of employers of newly qualified CAs and the image of the profession in South Africa in regard to transforming professional demographics, a vestige of the apartheid regime. Many commentators agree that the fundamental flaw in accounting education is that it has remained static while the profession has changed. There is growing consensus among accounting professionals that recent accounting graduates do not adequately meet the standards set by potential employers in the modern, globalised business environment. One university that offers an accredited CA programme is the North-West University (NWU) which is perfectly placed to draw students from rural and urban areas alike; it has the potential to make a significant contribution to the accountancy skills shortage of the country and, hence, contribute to the economy and broader society. However, being newly formed as a result of government‟s merger of various historic institutions, the NWU faces some tough challenges in its endeavours to contribute to the delivery of CAs. The NWU must identify and break down the barriers, limitations and weaknesses that prohibit its students from achieving optimal results, especially the barriers that can, at least partly, be controlled or influenced by the university. The various studies reported on in this thesis are all built around this pivotal theme, i.e. they all endeavour to reveal the hurdles the institution needs to overcome or the areas that require improvement to ensure that the NWU successfully delivers as many as possible CA graduates of the highest quality and to the optimal benefit of employers and broader society. Ultimately, this study wishes to provide the NWU with the information it needs to reform its CA programme in line with this goal. In broad terms, this study, therefore, aims to establish the extent of the barriers to success of the CA programme at the NWU and to make recommendations on appropriate interventions to address such issues. To address the broad aim of this thesis, it is divided into five subordinate research projects, each designed to identify areas in the NWU‟s CA programme that necessitate amelioration. The first project has the primary objective of comparing and critically analysing differences in curriculum, teaching and learning methods, and assessment between the NWU CA programme and the professional accountancy department of a comparable university in the United Kingdom (UK) (so as to identify possible interventions for the NWU programme). It would be imprudent for any organisation not to look first towards international best practice in search of interventions, and a comparable UK institution is an obvious choice given the similarities in degree structures, the South African higher education framework having originally developed from the UK framework. The method employed is a case study involving the comparison of the qualification frameworks of the two countries involved and of two specific accounting degrees in regard to curriculum, teaching and learning, and assessment, including the inspection of institutional documentation and an analysis of focus group transcripts involving academic staff from either institution. The remainder of the projects delve into more specific internal concerns regarding the NWU‟s CA programme. The second project has the objective of identifying and gauging the strength of possible barriers to student achievement (as identified in the literature) in the NWU‟s CA programme and, with a view to gaining insight into transformation constraints, the third project aims to assess whether there are differences in the perceptions of the NWU‟s CA students from different campuses and different ethnic backgrounds regarding the efficacy of various students achievement drivers. Both these projects involve a written survey on student perceptions on achievement barriers affecting the NWU. The participants to these projects were 790 CA students and the results are analysed statistically. The strength of achievement barriers and transformation constraints indicated in the accounting education literature might not reveal the complete picture of the reasons why students fail, especially at the first-year level where failure and dropout are often of great concern. To, therefore, determine the full range of barriers, the fourth research project has the objective of diagnosing any possible reasons for student failure (that are not necessarily addressed in the literature) and, more specifically, failure to complete the first year of CA studies at the NWU successfully. This project is approached in a wholly qualitative manner through a discursive analysis of four separate focus group interview transcripts involving a total of 29 randomly selected failed CA students. The first four research objectives reveal a number of weaknesses in the NWU‟s CA programme in need of amelioration, and various recommendations are made in this regard. A major theme arising is the lack of skills development and assessment opportunities afforded to students in the NWU CA programme. The thesis then explores the use of integrated case studies and business simulation assignments as educational tools to address this problem. Faithful to the fifth research objective of developing and evaluating a prototype of the most needed tool recommended as an educational intervention, an actual inter-disciplinary integrated case study and business simulation assignment is developed to enhance students‟ professional skills. The success of the assignment is evaluated by having 56 third-year CA students actually complete the assignment and then testing their experiences thereof utilising an adapted questionnaire designed for this purpose, followed by statistical analysis of the data. The contributions of this thesis are manifold including, but not limited to, the identification of a variety of areas for amelioration in accounting education practices, being one of very few comprehensive studies that investigates many achievement barriers holistically. This thesis sheds new light on some themes that have not yet been sufficiently researched in prior literature, including the value of career-oriented communication, transformation in accounting education, student failure in South African accounting education and the usage of inter-disciplinary integrated case studies or simulations in accounting. It further contributes a new empirical questionnaire, the reliability of which has been confirmed, making further research possible in various other settings. It benchmarks South African accounting education to that of at least one developed country; such international comparisons are scarce in the accounting education field, especially involving Africa. Moreover, it offers explanations for the drivers of pedagogical approaches in accounting education with reference to various forces rooted in institutional theory and education theory. The author, however, believes that the most practical contribution of this thesis is the actual inter-disciplinary case study and business simulation assignment which can be used or adapted by accounting educators to develop and assess professional skills and which provide some evidence of students‟ experiences of such an assignment that can inform the development of future assignments. Inter-disciplinary integrated tools are scarce in this field. The thesis is of managerial value for the NWU, but its findings are not confined to the domain of this institution, as they should provide useful insight for other institutions and accounting educators, as well as government(s) and professional bodies as the guardians of the profession. Delivering a higher quantity of better qualified CAs, especially from the designated population groups, are to the benefit of the whole country. Most of all, this thesis provides evidence of efforts to make a difference in the continuous quest to ameliorate accounting education one step at a time. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2014

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

The profession of chartered accountancy (CA) is critical to the economic, social and cultural development of South Africa. It has the potential to play a broader leadership role in the development of the financial skills the country needs so desperately. Extensive research has shown that South Africa has far too few CAs to satisfy the needs of the economy. The profession itself is, however, facing numerous challenges especially given the high expectations of employers of newly qualified CAs and the image of the profession in South Africa in regard to transforming professional demographics, a vestige of the apartheid regime. Many commentators agree that the fundamental flaw in accounting education is that it has remained static while the profession has changed. There is growing consensus among accounting professionals that recent accounting graduates do not adequately meet the standards set by potential employers in the modern, globalised business environment. One university that offers an accredited CA programme is the North-West University (NWU) which is perfectly placed to draw students from rural and urban areas alike; it has the potential to make a significant contribution to the accountancy skills shortage of the country and, hence, contribute to the economy and broader society. However, being newly formed as a result of government‟s merger of various historic institutions, the NWU faces some tough challenges in its endeavours to contribute to the delivery of CAs. The NWU must identify and break down the barriers, limitations and weaknesses that prohibit its students from achieving optimal results, especially the barriers that can, at least partly, be controlled or influenced by the university. The various studies reported on in this thesis are all built around this pivotal theme, i.e. they all endeavour to reveal the hurdles the institution needs to overcome or the areas that require improvement to ensure that the NWU successfully delivers as many as possible CA graduates of the highest quality and to the optimal benefit of employers and broader society. Ultimately, this study wishes to provide the NWU with the information it needs to reform its CA programme in line with this goal. In broad terms, this study, therefore, aims to establish the extent of the barriers to success of the CA programme at the NWU and to make recommendations on appropriate interventions to address such issues. To address the broad aim of this thesis, it is divided into five subordinate research projects, each designed to identify areas in the NWU‟s CA programme that necessitate amelioration. The first project has the primary objective of comparing and critically analysing differences in curriculum, teaching and learning methods, and assessment between the NWU CA programme and the professional accountancy department of a comparable university in the United Kingdom (UK) (so as to identify possible interventions for the NWU programme). It would be imprudent for any organisation not to look first towards international best practice in search of interventions, and a comparable UK institution is an obvious choice given the similarities in degree structures, the South African higher education framework having originally developed from the UK framework. The method employed is a case study involving the comparison of the qualification frameworks of the two countries involved and of two specific accounting degrees in regard to curriculum, teaching and learning, and assessment, including the inspection of institutional documentation and an analysis of focus group transcripts involving academic staff from either institution. The remainder of the projects delve into more specific internal concerns regarding the NWU‟s CA programme. The second project has the objective of identifying and gauging the strength of possible barriers to student achievement (as identified in the literature) in the NWU‟s CA programme and, with a view to gaining insight into transformation constraints, the third project aims to assess whether there are differences in the perceptions of the NWU‟s CA students from different campuses and different ethnic backgrounds regarding the efficacy of various students achievement drivers. Both these projects involve a written survey on student perceptions on achievement barriers affecting the NWU. The participants to these projects were 790 CA students and the results are analysed statistically. The strength of achievement barriers and transformation constraints indicated in the accounting education literature might not reveal the complete picture of the reasons why students fail, especially at the first-year level where failure and dropout are often of great concern. To, therefore, determine the full range of barriers, the fourth research project has the objective of diagnosing any possible reasons for student failure (that are not necessarily addressed in the literature) and, more specifically, failure to complete the first year of CA studies at the NWU successfully. This project is approached in a wholly qualitative manner through a discursive analysis of four separate focus group interview transcripts involving a total of 29 randomly selected failed CA students. The first four research objectives reveal a number of weaknesses in the NWU‟s CA programme in need of amelioration, and various recommendations are made in this regard. A major theme arising is the lack of skills development and assessment opportunities afforded to students in the NWU CA programme. The thesis then explores the use of integrated case studies and business simulation assignments as educational tools to address this problem. Faithful to the fifth research objective of developing and evaluating a prototype of the most needed tool recommended as an educational intervention, an actual inter-disciplinary integrated case study and business simulation assignment is developed to enhance students‟ professional skills. The success of the assignment is evaluated by having 56 third-year CA students actually complete the assignment and then testing their experiences thereof utilising an adapted questionnaire designed for this purpose, followed by statistical analysis of the data. The contributions of this thesis are manifold including, but not limited to, the identification of a variety of areas for amelioration in accounting education practices, being one of very few comprehensive studies that investigates many achievement barriers holistically. This thesis sheds new light on some themes that have not yet been sufficiently researched in prior literature, including the value of career-oriented communication, transformation in accounting education, student failure in South African accounting education and the usage of inter-disciplinary integrated case studies or simulations in accounting. It further contributes a new empirical questionnaire, the reliability of which has been confirmed, making further research possible in various other settings. It benchmarks South African accounting education to that of at least one developed country; such international comparisons are scarce in the accounting education field, especially involving Africa. Moreover, it offers explanations for the drivers of pedagogical approaches in accounting education with reference to various forces rooted in institutional theory and education theory. The author, however, believes that the most practical contribution of this thesis is the actual inter-disciplinary case study and business simulation assignment which can be used or adapted by accounting educators to develop and assess professional skills and which provide some evidence of students‟ experiences of such an assignment that can inform the development of future assignments. Inter-disciplinary integrated tools are scarce in this field. The thesis is of managerial value for the NWU, but its findings are not confined to the domain of this institution, as they should provide useful insight for other institutions and accounting educators, as well as government(s) and professional bodies as the guardians of the profession. Delivering a higher quantity of better qualified CAs, especially from the designated population groups, are to the benefit of the whole country. Most of all, this thesis provides evidence of efforts to make a difference in the continuous quest to ameliorate accounting education one step at a time. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2014