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Studente se belewenis van 'n hulpgroep in 'n eerstejaarsmodule in Finansiële Rekeningkunde.De Jager, Eloise 03 1900 (has links)
Thesis (MPhil (Curriculum Studies))--University of Stellenbosch, 2010. / AFRIKAANSE OPSOMMING: Agtergrond tot die studie: As gevolg van die druk wat op die sukses van
eerstejaarstudente by hoëronderwysinstellings geplaas word, word ‘n hulpgroep in ‘n
eerstejaarsmodule, Finansiële Rekeningkunde, in die B.Rekeningkunde graadprogram by
die Universiteit van Stellenbosch aangebied. Die hulpgroep is daarop gemik om studente,
in besonder die voorheen-benadeelde eerstejaarstudente, te help om sukses te behaal in
Finansiële Rekeningkunde. Die hulpgroep het verskeie kenmerke. Daar is byvoorbeeld 6
lesings per week in plaas van die normale 4 lesings en bywoning van die lesings is
verpligtend. Die hulpgroep grootte word beperk tot ‘n maksimum van 70 studente om
aktiewe leer aan te moedig. Op Vrydae is daar ‘n tutoriaalklas waar studente ‘n vraag
uitwerk in die klas met die hulp van studente-assistente.
‘n Verskeidenheid bystandsprogramme en hulp word jaarliks aangebied om die
deurvloeikoerse van eerstejaarstudente te verhoog en ook om vir studente ‘n positiewe
eerstejaarservaring te verseker. Die probleem is dat al hierdie bystand en hulp baie tyd en
spesiale insette van dosente en die departement verg, sodat die vraag ontstaan of dit
werklik waarde toevoeg. ‘n Verdere kwessie behels die studente se belewenis van so ‘n
hulpgroep. Dit was dus noodsaaklik om hierdie en soortgelyke vrae te ondersoek en vas te
stel of ‘n hulpgroep beantwoord aan die doel waarvoor dit geskep is.
Opsomming van die werk: Daar is gebruik gemaak van ‘n gevallestudie-ontwerp. Die
doel van die studie was om vas te stel wat studente se belewenisse van ‘n hulpgroep by
die eerstejaarsmodule in Finansiële Rekeningkunde is. ‘n Kombinasie van die kwalitatiewe
en kwantitatiewe navorsingsbenadering is in die ondersoek gebruik deur middel van
vraelyste, onderhoude en die analise van prestasiepunte.
Gevolgtrekking: Die algehele gevolgtrekking wat uit die ondersoek voortgevloei het, is
dat die hulpgroep positief deur die studente beleef word. Verskeie implikasies en
voorstelle om die hulpgroep van Finansiële Rekeningkunde aan die Universiteit van
Stellenbosch meer doeltreffend te maak, het uit die studie voortgevloei. Voorstelle vir
verdere navorsing is ook gemaak. / ENGLISH ABSTRACT: Background to the study: Due to the pressures that are being placed on the success of
first year students at higher education institutions, a support group was established in a
first year module, Financial Accounting, in the B.Accounting degree programme at the
University of Stellenbosch. The support group is aimed at helping students, in particular
previously disadvantaged first-year students, to achieve success in Financial Accounting.
The support group has various features. There are, for example, 6 lectures per week
instead of the normal 4 lectures and attendance of the lectures is compulsory. The size of
the support group is limited to a maximum of 70 students in order to promote active
learning. On Fridays there are tutorial classes where students work on a question in class
with the help of student assistants.
A variety of support programmes and help are offered annually to increase the pass rates
of first year students and also to ensure a positive first year experience. The problem is
that all this support and help is very time consuming and requires special inputs from
lecturers and the department. This raises the question if it actually adds value. Another
issue that was considered is how students experience being part of such a support group.
It was thus necessary to investigate this as well as related questions to establish whether
a support group meets the purpose for which it was created.
Summary of the work: A case study design was used. The purpose of the study was to
establish the experiences of the students of a support group at the first year module in
Financial Accounting. A combination of qualitative and quantitative data was used in the
study, generated by means of questionnaires, interviews and the analysis of performance
marks.
Conclusion: The overall conclusion that resulted from this study is that the support group
is experienced positively by the students. Various implications and suggestions on how to
improve the efficiency of the support group in Financial Accounting at the University of
Stellenbosch were a direct result of this study. Suggestions for further research were also
made.
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High school learners' perceptions of accounting as a career path in the Mafikeng area / Hoërskoolleerders se persepsies van rekeningkunde as 'n loopbaanrigting in die Mafikeng-area / Megopolo ya barutwana ba sekolo se segolwane malebana le palotlotlo jaaka tselana ya tiro mo tikologong ya MafikengOben, James Ako 02 1900 (has links)
Abstract in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa.
Given the increasing need for accounting graduates and, more importantly, qualified
accounting professionals, this study investigated the preconceived perceptions
participating high school learners in selected schools in the Mafikeng area had about
the accounting profession at the time of this study.
The study drew on a rich body of existing literature and adopted the social cognitive
career theory of Lent, Brown and Hackett (1994) to explore the factors influencing
career interests of learners in accounting as a career path. A quantitative research
approach with a survey questionnaire, framed within a positivist paradigm, was used
to elicit opinions from learners. The findings revealed that work satisfaction, earnings
potential, self-efficacy, personal interest, offering Accounting as a subject and having
an accountant in the family are among the factors that significantly influenced
participating learners’ career interests in accounting. / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika.
Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer
belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die
huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die
rekeningkundige beroep het.
Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal
kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te
ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting
beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n
positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings
het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike
belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin
van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend
beïnvloed / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le
go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le,
sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso
eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane
mo Aforikaborwa malebana le porofešene ya bobalatlotlo.
Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro
ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse
di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka
tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka
dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona
megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo
ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa
le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso
e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Financial Accounting / M. Phil. (Accounting Sciences)
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Developing a conceptual framework for accountability in Namibian NGOs / Ontwikkeling van 'n konseptuele raamwerk vir aanspreeklikheid in Namibiese NRO's / U bveledza furemiweke ya zwishumiswa zwa u saukanya vhuḓifhinduleli ha dzi NGO kha ḽa NamibiaSimasiku, Andrew 11 1900 (has links)
Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the
global economy and towards public good. Given the escalating economic and social
significance of NGOs, the practical importance of being able to demonstrate their
accountability in a robust and comprehensive manner is increasingly being recognised.
Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also
becoming increasingly important. However, various institutional logics have shaped
the face of NGOs’ work, as well as their reporting and their accountability mechanisms.
This study therefore examined annual reports of sampled NGOs within Namibia and
analysed various institutional accountability logics that shape accountability and
reporting in the sector. Extending the literature on accountability logics of NGOs to
include local regulations logics, financial and non-financial logic and integrated
reporting logic, the study adopted a qualitative illustrative case study of the HIV and
AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting
their documents to analysis and through the conducting of interviews to build both
theory and practice. The data were then analysed using content analysis to theme the
findings towards the novel contribution it was intended to make.
The findings of the study are analysed and interpreted through the lens of the
institutional logics theory. The findings indicated that, currently, NGOs do not disclose
decision-useful information suitable for all major groups of stakeholders. It is clear from
the study that funder and local context regulation logics are the dominant logics in
shaping the accountability mechanisms of NGOs in Namibia. The results have an
implication for understanding the reporting systems of NGOs, particularly in developing
countries such as Namibia. It is argued that extended accountability logics, such as
local accountability, financial and non-financial and integrated reporting, are emerging
in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale
ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol
van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul
vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend
belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes
van NROs gevorm. Hierdie studie het die jaarverslae van NRO's
in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en
verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie
van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is
ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika
in NROs te integreer.
‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het
bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep
belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike
konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes
van NROs in Namibië gevorm het. Die resultate het 'n invloed op die
verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos
Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike
aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening
insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme
na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u
gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u
sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea
na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza
vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo,
zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO,
na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo
yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u
saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa
vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa
vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni
na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa
ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U
swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana
maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori
na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re
ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u
bveledzwa.
Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka
ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o
sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a
ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha
khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi
zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia.
Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho
rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa
vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu
bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)
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High school learners' perceptions of accounting as a career path in the Mafikeng areaOben, James Ako 02 1900 (has links)
Summaries in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing
criticism due to learners’ poor performance in the Accounting subject in South Africa.
Given the increasing need for accounting graduates and, more importantly, qualified
accounting professionals, this study investigated the preconceived perceptions
participating high school learners in selected schools in the Mafikeng area had about
the accounting profession at the time of this study.
The study drew on a rich body of existing literature and adopted the social cognitive
career theory of Lent, Brown and Hackett (1994) to explore the factors influencing
career interests of learners in accounting as a career path. A quantitative research
approach with a survey questionnaire, framed within a positivist paradigm, was used
to elicit opinions from learners. The findings revealed that work satisfaction, earnings
potential, self-efficacy, personal interest, offering Accounting as a subject and having
an accountant in the family are among the factors that significantly influenced
participating learners’ career interests in accounting / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die
deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika.
Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer
belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die
huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die
rekeningkundige beroep het.
Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal
kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te
ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting
beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n
positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings
het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike
belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin
van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend
beïnvloed. / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le
go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong
mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le,
sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso
eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane
mo Aforikaborwa malebana le porofešene ya bobalatlotlo.
Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro
ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse
di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka
tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka
dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona
megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo
ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa
le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso
e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Centre for Accounting Studies / M. Phil. (Accounting Sciences)
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Financial reporting practices in Ethiopia / Finansiele verslagdoeningspraktyke in Ethiopië / Tiragatso ya tlhagiso ya dipegelo kwa EthiopiaTewodros Gobena Yirorsha 08 1900 (has links)
Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting
Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining
the key factors that would influence IFRS adoption in the context of Ethiopia, namely
economic growth, economic openness, capital market development, level of
accounting education as well as legal systems and government policies.
The study used a mixed-method approach, which involved a survey and content
analysis. While the survey was the primary research approach in this study, the
secondary data analysis was used to obtain additional evidence to corroborate the
information gathered through the survey. Descriptive statistics was used to analyse
and interpret the data. The study results show that the aforementioned factors
examined were not conducive to adopting IFRS, and thus IFRS was not regarded as
suitable in Ethiopia at the time of this study. The study also revealed an absence of a
single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële
Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer.
Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die
IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese
groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding,
asook regstelsels en regeringsbeleide.
Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en
inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre
navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om
bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek
ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en
te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore
wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die
IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het
ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die
lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa
ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa
Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa
tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo
ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto
ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso.
Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng
tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso
mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi
jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go
dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa
thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng
di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile
go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e
senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)
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The development of critical thinking in the first-year financial accounting curriculum at an open distance and e-learning institution in South Africa / Ontwikkeling van kritiese denke in die eerste jaar van die kurrikulum vir finansiele rekeningkunde by 'n oop e-afstandsleerinstelling in Suid-Afrika / Mveledziso ya vhukoni ha u humbula nga ndila yo dzudzanaho kha nwaha wa u thoma wa kharikhulamu ya akhaunthini ya masheleni kha tshiimiswa tsha u guda u kule nga lubuvhisia Afrika TshipembeDry, Hendrina Jacoba 12 1900 (has links)
For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants.
For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis.
As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules.
The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings. / Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel.
Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik.
Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules.
Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings. / Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano.
Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo.
Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini.
Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho. / Institute for Open and Distance Learning (IODL) / M. Ed. (Open and Distance Learning)
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