Thesis (MTech (Education))--Cape Peninsula University of Technology, 2009. / The thesis explores the role that the learning area, EMS, plays in preparing learners for Accounting in grade 10. EMS in grade 9 includes accounting related assessment standards upon which the grade 10 Accounting curriculum builds. The grade 10 Accounting curriculum is based on the assumption that learners have mastered the related content in grade 9. The effective implementation of EMS in grade 9 is therefore important for the teaching and learning of Accounting in grade 10. The main objective of the study was to determine to what extent the accounting related assessment standards were taught and to engage with the key factors that impact on the effective delivery of the accounting focus in EMS. A sample of five schools within a specific geographical area in the Western Cape was identified. The study used multiple data collection methods in order to increase the validity of the results, namely, a learner assessment, interviews and document analysis. The planning and assessment documents of EMS teachers as well as the assessment tasks of the EMS learners were analysed to ascertain how teachers planned to teach and assess the learning area, particularly the accounting focus within EMS. The conclusions were drawn against the policy-practice theoretical framework. The study revealed a gap between EMS policy and EMS practice. There was very limited exposure to the accounting related assessment standards in EMS. This could be attributed to a number of factors including teacher qualifications and training, lack of support, policy shortcomings, absent guidelines, etc. There was a disjuncture between what teachers believed and what they were translating into practice. Even though all the teachers enjoyed teaching Accounting and most of them believed in the importance of this discipline in preparing learners for the Further Education and Training Band and their personal lives, they were not teaching it effectively. Recommendations have been made in terms of the learning area policy, professional development and support for teachers and learners. Even though the study was limited to five schools in a particular geographical area, its findings may be applicable to many South African schools where EMS teachers face the same policy, teacher and learner challenges or shortcomings.

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

M.Comm. (Accounting) / In January 2010, the Department of Accountancy at the University of Johannesburg changed their teaching and learning strategy. This new strategy moved away from a teacher-centered classroom experience to a student-centered approach. Several interventions were employed to accomplish this. Examples include: pre-reading in preparation of the next lecture, self-assessment tests of the main objectives of the topic under discussion, tutorials, assignments and consultation with peers and/or lecturers. Accounting education at the Department is based on International Financial Reporting Standards (IFRS). IFRS is seen as principle-based standards. Many educators of accounting will have to adapt their teaching strategies and approaches when they deal with principle-based standards. They need to move away from teaching the rules to facilitating the understanding of principles, so that it can be applied to various scenarios. The purpose of this study is to explore the perceptions of academic trainees on a new teaching and learning strategy in the Department. This is done through a review of pedagogical approaches and strategies as suggested in the literature and then by gaining insight from academic trainees, through in-depth interviews, of the detailed working of the new teaching and learning strategy and the impact that the new teaching and learning strategy had on their learning of IFRS. The study found that the academic trainees perceived the new teaching and learning strategy to be successful and a good model to follow. It provides students with opportunities to learn in different ways, it encourages deep learning patterns and it places the responsibility for learning with the students so that they will become life-long learners. The teaching and learning strategy is not infallible and can be improved by providing more areas where students can debate multiple solutions, by incorporating more group work to enhance interpersonal skills and by explaining the workings and the purpose of the teaching and learning strategy more effectively.

Higher Education retention rates in South Africa are among the lowest in the world. At the Nelson Mandela Metropolitan University, a trend has been noted for National Higher Certificate (NHC) students within the Faculty of Business and Economic Science’s School of Accounting. Dropout rates have increased and graduation rates have declined for students studying NHC programmes. Retention and dropout studies have rarely been undertaken for accounting students in higher certificate or diploma programmes, which provided the motivation for this study. The study aimed to determine the dropout and retention rates of NHC students and to identify the demographic and other characteristics of dropout students relative to those who persist with their studies. Furthermore, the study identified potential barriers to academic success in the sample. An exploratory descriptive research approach was adopted to achieve the general and specific aims of the study. Data were obtained from Management Information Services about NHC dropout students and students continuing with their studies for the period 2005 to 2009. Furthermore, information was gathered for separate samples from a Language Questionnaire and the Learning Enhancement Checklist (LEC) regarding barriers to student success. High dropout rates were found in that more than half of the students dropped out. Correspondingly, the retention rates were low. The findings for the gender, cultural and language groups were interesting but no definitive conclusions could be reached regarding trends related to student dropout and retention in relation to these biographical variables. Performance in Financial Accounting I and II yielded interesting trends. Students at risk for dropping out obtained a mark of 50 percent or less on average for Financial Accounting I and 40 percent or less for Financial Accounting II. The analysis conducted to determine barriers to student success revealed that students did not prepare adequately for lectures; experienced certain difficulties in lectures, tests and VIII exams; found it difficult to manage their studies and time; and experienced financial and psychological problems. The findings of the study can be used to identify students who might drop out at an early stage. Furthermore, the findings can guide the nature of the development and support that NHC students need to succeed. The limitations of the study are noted and suggestions are made for further research into the factors related to student dropout and retention in the field of accounting.

Learner-centred education has been in force in all schools in the Republic of Namibia since 1996. Progress towards adoption of learner-centred methods of teaching by teachers has been slow. The main purpose of this study is to examine how teachers understand the principles of learner-centred education in selected Secondary Schools in Omaheke Education Region. The secondary purpose of this study is to determine how teachers could be helped to improve the implementation of learner-centred education (LCE). The study used a qualitative approach. Data were collected from a purposively selected sample of Grade 10 accounting teachers in a specific region in Namibia by means of interviews, classroom observations and a qualitative questionnaire. Data were analysed thematically. The results indicated that, although the teachers had a positive attitude towards learner-centred education, they did not have the skills to adapt their teaching in an appropriate way to cope with the learner‟s lack of English literacy. The teachers possessed basic knowledge of learner-centred education practices, but found it very difficult to implement them in resource-poor environments. In addition, factors that hindered the effective implementation of learner-centred education in the classroom were identified. The study suggests ways to improve the knowledge and practices of teachers with regard to learner-centred teaching practices.

The purpose of this qualitative study was to identify factors that may have influenced the choice of major and the persistence to graduation of six African American accounting majors who attended and graduated from a private, predominantly white university from the academic years 2003 through 2009. A set of indicators based on several retention studies was selected for the purpose of identifying pre-college, off-campus, and on-campus factors that influenced students' choice of major and persistence to graduate with a major in accounting. The major findings of this study were that early skill development prior to the college experience, family support, and cultural socialization influenced the participants' ability to choose a major associated with their skill set. Their persistence to graduation was attributed to that choice. With regard to future studies, expansion of research on African Americans in higher education will give direction for administrators seeking to increase the number of under-represented students in fields where there is a marketplace need.

In this study an effort is made to determine how certain factors are related to success in elementary college accounting at North Texas State College. The factors which are considered are: grades made in high school bookkeeping, size of high school attended, sex, age, military service, marital status, intelligence, college classification of the student, and high school bookkeeping credit earned by the student.

No description available.

The purpose of this study is two-fold: first, to evaluate the general requirements for Southern Association membership; and second, to examine the curriculum of the accounting departments of schools that now belong to the Association.

Historically accounting has consisted basically of two levels. Upper level professional accountants received baccalaureate degrees while lower-leveled bookkeepers or clerks usually received on-the-job training. Recently a middle-level paraprofessional position has emerged staffed, in large part, by graduates from community colleges and proprietary schools. The purpose of this study was to determine how relevant the accounting programs offered in Virginia community colleges and proprietary schools are in terms of preparing students for accounting activities performed on the job by graduates of these programs. Specifically the study sought to identify what accounting tasks are taught at these schools and their relationship to tasks performed by graduates of these programs. In addition the tasks employers expected these graduates to know how to perform were determined. Further, graduate and employer perceptions of the adequacy of training at these schools were examined. Three questionnaires were developed and used to gather data. The first questionnaire, sent to accounting faculty at four community colleges and three proprietary schools in Virginia, consisted of 57 accounting tasks sub-divided into four areas: general accounting, cost, auditing and tax. Faculty were asked to indicate to what intensity they teach each task. The second questionnaire was sent to accounting graduates of these schools for a three-year period. Those graduates employed in accounting jobs were asked to indicate which of the 57 tasks they perform and the relative importance of each task. A third questionnaire asked employers of those graduates to indicate which of the accounting tasks they expect community college or proprietary school graduates to know how to perform and the relative importance of each task. From the data received from all three groups, frequencies and mean intensities/importance were calculated and compared to each other. The following conclusions were made: 1. Community colleges offered more depth and breadth in their curricula than did proprietary schools. 2. Community college graduates were employed in total and in accounting positions more frequently than were proprietary school graduates. 3. Community college graduates were hired by a variety of employer types while proprietary school graduates were concentrated in small business firms. This is a sharp departure from earlier studies which found these graduates concentrated in manufacturing firms. 4. Graduates of community colleges were satisfied more with the adequacy of their training than were graduates of proprietary schools. 5. Graduates of both school types performed a variety of accounting tasks, but those tasks defined as general or auditing were performed more frequently. 6. Employers expected graduates to know how to perform a variety of tasks, but expected knowledge of general and auditing tasks more often than tax or cost tasks. 7. Employers were well pleased with the performance of graduates from both school types. 8. Faculty at both school types properly emphasized the tasks needed most on the job by graduates. In general it was concluded that the course offerings at both school types are relevant and there are ample employment opportunities for these graduates. / Ed. D.