The problem of the study was the effectiveness of three techniques to teach the instructional unit, "The Air Force Fiscal Account Structure and Codes." The techniques compared were (1) lecture-demonstration procedure supplemented with the eclectic programed textbook, (2) autoinstructional procedure using only the eclectic programed textbook, and (3) the conventional lecture-demonstration procedure.

This study contributes to the debate on accounting pedagogy in the basic financial accounting course by examining the pedagogical tool of fluency training as a way to improve student performance. Fluency training has been shown to improve performance of students in other academic disciplines.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-01T15:32:22Z No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-01T15:32:22Z (GMT). No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed. / O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.

O desenvolvimento de uma nação está diretamente relacionado à educação proporcionada à sua população. Estudar aspectos do comportamento dos alunos pode contribuir para alguma política ou prática educacional, desenvolvendo o campo do conhecimento em estudo. Nesse sentido a presente tese teve como objetivo analisar o comprometimento dos estudantes de Ciências Contábeis com relação à aprendizagem. Para tanto, foi realizado um estudo descritivo, embasado na Teoria do Envolvimento, cujo construto para o comprometimento foi o tempo (energia) gasto pelo aluno com atividades relacionadas a sua aprendizagem. Quanto ao método, utilizou-se de um levantamento por meio da aplicação de um questionário (baseado no National Survey of Student Engadement - NSSE)) em 692 estudantes do curso de Ciências Contábeis de seis Universidades Federais existentes no estado de Minas Gerais. A partir dos resultados constatou-se que os alunos do curso de Ciências Contábeis são mais comprometidos com atividades que envolvam estudar em grupo ou sozinho, apresentar trabalhos em sala, discutir sobre carreira profissional com seus colegas e professores e com o trabalho. Contudo a menor parte participa de atividades extracurriculares como diretórios acadêmicos, associações atléticas e exibições artísticas. Verificou-se também o baixo interesse por programas de iniciação científica, monitoria, estudo de outro idioma e curso no exterior. Corroborando com os achados supracitados, por meio do modelo de regressão linear múltipla constatou-se que as variáveis que afetam o comprometimento são: 1) horas por semana estuda sozinho; 2) discutir sobre carreira profissional com colegas e professores, conversar sobre os planos de carreira profissional com os colegas, professores, orientador; 3) ler relatórios, textos e artigos; 4) trabalhar; 5) o trabalho estar relacionado com o curso de Ciências Contábeis. Contudo, cabe ressaltar a atividade de ser monitor apresentou um impacto. Assim, sugere-se, para o desenvolvimento do aluno de Ciências Contábeis, que ele seja incentivado a participar em atividades acadêmicas como associações acadêmicas, monitoria e iniciação científica. Destaca-se ainda o alto valor que os estudantes deram para seu próprio comprometimento e desempenho, contrastando com as respostas dadas pela frequência que desempenham as atividades acadêmicas por eles realizadas. / The development of a nation is directly related to education proportionate to its population. In this sense, the students study aspects of behavior can contribute to any political or educational practice, developing the field of knowledge in the study. In this sense this thesis was to analyze the engagement of the students of Accounting in relation to learning. Thus, a descriptive study was conducted, based on the involvement of the theory, which construct for engagement was the time (energy) expended by the student with activities related to their learning. As for the method, we used a survey by the application of a questionnaire (based on the National Survey of Student Engagement - NSSE)) in 692 undergraduate students of Accounting six federal universities existing in the state of Minas Gerais. From the results it was found that the Accounting course students are more engaged in activities that involve study in groups or alone, to present work in class, discuss professional career with their peers and teachers and work. However, the lower part of participating in extracurricular activities such as academic directories, athletic associations and art exhibitions. There was also the low interest in scientific initiation programs, monitoring, study languages and travel abroad. Corroborating the above findings, through the multiple linear regression model was found that the variables that affect the commitment are: 1) hours per week studying alone has more commitment; 2) discussion of career with peers and teachers, talk about career plans with colleagues, teachers, guidance; 3) read reports, texts and articles; 4) work; 5) the work is related to the course in Accounting. However, it is noteworthy the activity to be presented monitor an impact. Thus, it is suggested to develop the student of Accounting, he is encouraged to participate in academic activities such as academic associations, monitoring and scientific research. It also emphasizes the high value that students gave for their own commitment and performance, in contrast to the answers given by the frequency played by academic activities carried out by them

No description available.

This research project focuses on Accounting education at tertiary level. There is limited understanding of students' experiences of learning Accounting in higher education institutions. Furthermore, Accounting is generally perceived as a difficult discipline, especially for novice first-year, non-major Accounting students. In this research study the purpose and focus were to explore first-year, non-major Accounting students' experiences when learning Accounting. The study attempts to answer two key research questions pertaining to first-year, non-major Accounting students' experiences when learning Accounting, and to show how their experiences influence their learning of Accounting. The study was conducted at a private higher education institution in South Africa where first-year Accounting is a compulsory element of an undergraduate commerce degree. The research participants sampled for this study were six first-year, non-major Accounting students, some of whom were novice Accounting students while others had studied Accounting in high school up to Grade 12. A qualitative research methodology was adopted to generate data using an interpretive case study approach. Research methods included semi-structured interviews and participant reflective journals. Data were analysed using open coding, and the findings categorised according to themes. Some of the key findings of this study revealed that students' experiences were influenced by teacher/lecturer qualities, students' perceptions and preconceptions of Accounting as a discipline, and the abstract nature of the Accounting discipline and its discourse. Other factors influencing students' learning experiences included their agency, resilience and determination, the effect of Accounting assessments, and ability streaming. This study concludes with a discussion of recommendations based on the findings. These point to the need for staff development workshops for Accounting lecturers, with an emphasis on students' emotions and perceptions when learning Accounting, so that lecturers are more aware of the extent of students' anxieties, insecurities and negative perceptions. Other recommendations include more post-plenary workshops for first-year Accounting students and development of different programmes for novice, non-major and Accounting major students, since these cohorts of students have differing career Accounting competence expectations. / Thesis (M. Ed.)-University of KwaZulu-Natal, Durban, 2012.

Higher education in South Africa is currently undergoing enormous transformation with the traditional matric certificate being replaced by the new school leaving Further Education and Training Certificate (FETC). As a result the use of matric points as an entry requirement for prospective university students will no longer be possible with effect from 2008. The Education Ministry intends setting national admission criteria to which all of the country's universities and technikons would have to adhere. It is therefore an appropriate time to examine existing selection criteria and determine whether they achieve equity in the distribution of opportunities and provide fair chances of success to all those who wish to achieve their potential through higher education. The aim of this research is to find empirical evidence as to the predictive value, if any, of matric points on students' performance at university in the field of accountancy, and to establish whether a good mathematics result is a necessary prerequisite to studying accountancy as a major at university. In order to achieve this a longitudinal study using correlational and linear regression analyses was conducted on the results of two groups of students as they progressed from first year through to fourth year at the University of Natal, Pietermaritzburg. The results showed that at the first and second-year levels there was indeed a positive linear relationship between the final marks of the first-year students and both the matric points held by those students and their matric mathematics results. The results of the linear regression analysis indicated that matric points are a stronger predictor of success in the first-year and second-year accounting course than the matric mathematics results. At third and fourth-year levels, the analyses revealed a moderately positive linear relationship between performance in these two courses and the matric mathematics results. Interestingly, at this level matric mathematics became a more important predictor of performance than matric points. While it may no longer be possible to use matric points as an entry requirement for university study due to the phasing out of the current matriculation certificate, it would seem obvious that some measure of high school performance would also benefit the selectors in providing access to those students most likely to succeed. This study has shown that school performance and mathematics ability, which have a significant impact on the performance of students in the accountancy programme at university, are important factors which cannot be ignored in whatever model is devised for selection. / Thesis (M.Acc.)-University of KwaZulu-Natal, Pietermaritzburg, 2006.

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

This research seeks to explain how students construct knowledge in introductory accounting. It was prompted by concerns over low pass rates for first-year Introductory Accounting students at Rhodes University and particularly low pass rates amongst novice (first-time) Accounting Students. In trying to get a better understanding of reasons behind these pass rates, this research focuses on the structure of knowledge in the discipline and what this means for how students should construct knowledge in the course. Bernstein’s Pedagogic Device and the dimensions of Semantics and Specialisation in Maton’s Legitimation Code Theory are used as theoretical and analytical frameworks to help understand the structure of knowledge in this course, how knowledge is recontextualised and finally how it is acquired by students. A group of students from the 2011 class were interviewed to gain a better understanding of how each of these students constructed knowledge during the semester. The analysis of these interviews reveals how students construct knowledge in the course and the implications this has for their success over the semester. Analysing this interview data, and comparing it with the levels of success for each student, permitted me to develop an improved understanding of how successful and unsuccessful students construct knowledge. As a teacher of Accounting, understanding and being explicit about the structure of knowledge in the discipline, and how this impacts on the construction of knowledge, will allow me to advise future students on how to most effectively construct knowledge in this course and to advise and guide colleagues on how best to present this course.

Thesis (MTech (Marketing))--Cape Peninsula University of Technology, 2007 / In South Africa, SME development has been identified by government as a priority in creating jobs to solve high unemployment. SMEs also often battle to survive in a tough and ever changing business world. There is a high failure rate among many SMEs. Some of the reasons for the high rate of failure are that the owner or manager is unfamiliar with established business practices, lack of managerial expertise in business management and lack of finance to fund the business. It is essential that the individuals responsible for the management of the business have the necessary training and expertise to equip them for the successful running of the business. It is therefore crucial that all employees in the SME sector irrespective of the department they work in obtain some degree of training and expertise. These employees also need some knowledge of the financial position of the business. This can only be made possible if all employees have a fair amount of financial knowledge so that decision~making is made easier. The curriculum of the CPUT subject 'Accounting for Marketers' may not meet the requirements of SMEs. It is an advisable that SMEs requirements should be continually measured against the course offering to ensure that the course equips the students with the financial knowledge needed by SMEs. This can be done as CPUT has close ties with these SMEs through co-operative education and intemships. An attempt was made to identify the skills and techniques required by the marketing students pertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabi used in education. This comparison would hopefully lead to a clear understanding of the gaps between education and practice, if any, which will enable the researcher to make recommendations regarding the 'Accounting for Marketers' syllabi. The main purpose of the study was to measure the gap, if any, between the subjects 'Accounting for Marketers' offered at CPUT and the requirements of the SMEs. If indeed a gap exists, the institution can broaden certain aspects of the syllabi, by incorporating case studies on legitimate companies, which will aid the students to stay informed about Accounting in their field of expertise. There will be better integration of theory and practice. A descriptive research method was followed using a census survey research design to present a structured comprehensive questionnaire to the total population of SMEs affiliated with the Department of Cooperative Education and that have participated in the experiential training program. The number of SMEs who completed and returned the questionnaires was 15. This resulted in a response rate of 50 percent which was a fair representation of the entire census. In support of the findings recommendations were made regarding each component that formed part of an accounting syllabus. The results indicated that certain components in the accounting syllabus were rated as very important and others not. Components that were referred to as important but which were not a part of the syllabus will be under scrutiny by the researcher to come to a resolution, where these components will be accommodated in the accounting syllabus for marketing students for 2008.