Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should not be limited to the transmission of information. By moving the dissemination of basic knowledge outside the classroom inversed learning allows class time for deep dives into complex topics and hands-on activities. Students who are actively involved in learning tend to be more successful in the classroom. The purpose of this study was to determine how undergraduate students in an intermediate accounting course respond to an inversed classroom structure as it relates to financial accounting. A quasi-experimental, quantitative approach was used to investigate whether the academic performance of students who received instruction in a flipped classroom significantly differed from students who received instruction in a traditional classroom. Subgroups of students within the treatment group were examined to determine their response to the intervention. The study was completed over 2 semesters. Participants were determined by pre-existing groups. Students enrolled in an intermediate accounting course during the spring 2018 semester received instruction in a traditional manner. Students enrolled in the same course during the fall 2018 semester were taught using the inversed model. The researcher for this study also served as the instructor for both groups. Academic achievement was measured by student performance on four exams administered during each semester. Six research questions were addressed using MANOVA, ANOVA, and multiple regression analyses. The results indicated students generally perform better in the inversed learning environment than in the traditionally formatted classroom. Although the comparisons were not statistically significant, students in the flipped classroom did achieve higher scores on 3 of the 4 exams. No significant interaction was found between the classroom environment and gender or learning style. Both college GPA and gender were found to be significant predictors of academic performance. The findings from this study may support faculty in the enrichment of college curriculum by promoting active learning.

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)

Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn and teach. There have been various challenges, problems and criticisms regarding traditional auditing and accounting education. Auditing lecturers therefore have a responsibility to investigate methods or aids that can assist lecturers in addressing these challenges, problems and criticisms in order to educate future auditors who have the knowledge, understanding and skills to function effectively in the workplace. The primary objective of this study was therefore to evaluate whether the learning and lecturing difficulties experienced may be addressed effectively through the use of an educational auditing information technology-based game, which was developed during the course and as a result of this study. The perceptions of third-year auditing students at North-West University regarding the use of this game as an educational aid in auditing education were tested through a questionnaire that was also developed as part of this study. The study involved dividing the participants into an experimental and control group. The experimental group played the educational computer game, while the control group completed the case question from which the educational game was developed. The students then completed the same questionnaire. The main findings of the study were that the educational computer game was equal in educational value to the case method, while factors such as joy, engagement and motivation were rated higher for the computer game than for the case method. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn and teach. There have been various challenges, problems and criticisms regarding traditional auditing and accounting education. Auditing lecturers therefore have a responsibility to investigate methods or aids that can assist lecturers in addressing these challenges, problems and criticisms in order to educate future auditors who have the knowledge, understanding and skills to function effectively in the workplace. The primary objective of this study was therefore to evaluate whether the learning and lecturing difficulties experienced may be addressed effectively through the use of an educational auditing information technology-based game, which was developed during the course and as a result of this study. The perceptions of third-year auditing students at North-West University regarding the use of this game as an educational aid in auditing education were tested through a questionnaire that was also developed as part of this study. The study involved dividing the participants into an experimental and control group. The experimental group played the educational computer game, while the control group completed the case question from which the educational game was developed. The students then completed the same questionnaire. The main findings of the study were that the educational computer game was equal in educational value to the case method, while factors such as joy, engagement and motivation were rated higher for the computer game than for the case method. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Ante a demanda do mercado por profissionais com formação integral, transposta por competências abrangentes, também se adicionam ao contexto o alto grau de envolvimento dos estudantes com tecnologias, o papel das instituições de ensino e dos docentes na formação dos indivíduos e as evidências de que o processo de ensino-aprendizagem focado no estudante produz experiência de aprendizagem significativa. Esse cenário enseja identificar quais são as competências necessárias à formação integral. A literatura mostra estruturas que contribuem para o desenvolvimento de competências sem contemplar aquelas da formação integral, por completo, o que ensejou o delineamento do MAI, o qual se funda sobre os princípios do construtivismo e se apropria de modelos, estratégias e tecnologias para ensino-aprendizagem eficaz, com elementos aproveitados de forma sinérgica. O objetivo desta pesquisa foi avaliar um modelo instrucional para a formação integral do indivíduo por meio do ensino de contabilidade. O Modelo concebido foi transposto ao Moodle, em um curso sobre notas explicativas com a finalidade de constatar o alcance da formação integral e, ainda, verificar indícios de sua validade. Sua avaliação se deu por meio de duas edições do curso, nas modalidades semipresencial e online. Os dados foram obtidos por meio de levantamentos e analisados com base em estatística descritiva, testes não paramétricos e análises de conteúdo. Os resultados demonstraram a efetividade do MAI em conduzir ao desenvolvimento de comunicação, pensamento crítico, colaboração e solução de problemas no processo instrucional contábil, ao que se considera formação integral. O MAI acrescenta-se à literatura como alternativa viável ao ensino de contabilidade. Suas contribuições alcançam os estudantes, por proporcionarem experiência de formação integral, bem como os docentes, por migrarem de transmissões de conhecimentos para facilitadores, e as instituições de ensino superior, por demonstrarem como se pode realizar uma formação contextualizada pelo perfil digital dos estudantes e demandas do mercado. Com base nos achados, recomenda-se que disciplinas, cursos de contabilidade e áreas relacionadas sejam planejados, considerando o uso de modelos instrucionais como o MAI. / Given the market demand for fully educated professionals transposed by comprehensive competences, the high degree of student engagement with technology, the role of teaching institutions and teachers in the training of individuals, and the evidence that the process of student-centered teaching-learning produces meaningful learning experience. This scenario identifies the competences required for integral training. The literature shows structures that contribute to the development of competences, without contemplating those of integral formation, in full, which led to the design of the ILM, which is based on the principles of constructivism and appropriates models, strategies and technologies for teaching and learning, with elements used synergistically. The objective of this research was to evaluate an instructional model for the integral training of the individual through the teaching of accounting. The designed Model was transposed to Moodle, in a course on explanatory notes, with the purpose of verifying the scope of the integral formation, and still verify indications of its validity. His evaluation was made through two editions of the course, in the mixed and online modalities. The data were obtained through surveys and analyzed based on descriptive statistics, non-parametric tests and content analyzes. The results demonstrated the effectiveness of the ILM in leading to the development of communication, critical thinking, collaboration and problem solving, in the accounting instructional process, which is considered integral formation. ILM is added to literature as a viable alternative to accounting education. Their contributions reach the students, by providing full training experience, the teachers, by migrating from transmissions of knowledge to facilitators, to higher education institutions, for demonstrating how a contextualized training can be carried out by students\' digital profile and market demands. Based on the findings, it is recommended that disciplines and accounting courses and related areas be planned considering the use of instructional models such as MAI.

Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. The study provides literature review of the accounting education process, traditional methods of teaching accounting, suggested methods of teaching accounting for enhancement of critical thinking, and identified reasons for resistance to changing teaching methods. The survey is designed to identify current teaching methods in accounting classrooms. The survey seeks to discover what methods are being used to develop higher order thinking skills. The results show that lecture and demonstration of problems are still the predominant method of instruction in accounting classrooms, and these methods are not typically endorsed by research in terms of developing critical thinking, analysis and evaluation skills.

Quem tem medo da matemática? Essa pergunta me intrigou a vida inteira, eu que sou uma amante dos números. Mas, para além de meu interesse pessoal, estudos anteriores apontam que a dificuldade em lidar com conceitos matemáticos tem se refletido de forma expressiva nos erros conceituais cometidos pelos estudantes de Ciências Contábeis (Sanchez, 2013) em exames de suficiência do Conselho Federal de Contabilidade (CFC). Na formação em áreas de negócio, como Administração e Contabilidade, a carga das disciplinas obrigatórias da grade curricular do curso de graduação que envolvem matemática, pode alcançar 42% em Contabilidade e 29% em Administração na instituição estudada. Assim, o objetivo deste trabalho é investigar o impacto que a atitude em relação à matemática tem sobre estudantes de áreas de negócios, ao buscar identificar e entender os mecanismos de compensação que adotam para sobrepujar suas dificuldades ao longo da sua formação. A estratégia de pesquisa adotada foi qualitativa interpretativista. Para isso, foi selecionado um grupo de estudantes de uma disciplina introdutória de contabilidade, de uma instituição pública de ensino. Para esse grupo, apliquei um questionário que mede a atitude em relação à matemática, usando o modelo adaptado e validado por Brito (1998), além de questões adicionais para compreender o perfil de cada estudante e sua relação precedente com a matemática. O questionário permitiu obter, em uma escala de atitudes em relação a matemática, o nível de aversão ou afinidade matemática do respondente. A partir do cruzamento entre os resultados da aplicação do questionário de atitude em relação à matemática e do rendimento acadêmico do estudante na disciplina, classifiquei-os em seis grupos. Em um segundo momento, alguns dos estudantes foram entrevistados de forma a aprofundar a compreensão de sua relação com a matemática e as estratégias adotadas para obter aprovação nas disciplinas do primeiro e segundo semestres do curso, identificadas como tendo maior grau de conceitos matemáticos. As entrevistas realizadas permitiram ilustrar, exemplificar e corroborar os conceitos apresentados no referencial teórico diretamente ligados à manifestação da afinidade ou aversão à Matemática, que são: o reforço da percepção de ser um bom ou mau aluno de acordo com o rendimento acadêmico; a reprodução na forma de crenças de que a aptidão matemática é inata e que a matemática é exata; a associação de questões emocionais a situação adversas durante os estudos da matemática; o consenso entre os respondentes de que a repetição de exercícios é a forma mais eficaz de aprendizado em temas que envolvem a matemática; o entendimento de que as atuações profissionais futuras, bem como as possibilidades de escolhas de carreira, são limitadas pelo rendimento pregresso em matemática, e outras disciplinas; e uma falta de consenso sobre o curso de administração ser restrito ao desenvolvimento de capacidades instrumentais em detrimento do ato de pensar. O estudo dá subsídios para trabalhos futuros que buscarão formas de auxiliar os estudantes no processo de aprendizagem de conceitos matemáticos necessários para minimizar a ocorrência de erros conceituais em sua formação e, depois e como decorrência, em sua atuação profissional. Assim, quem sabe um dia, todos poderão amar matemática tanto quanto eu. / Who is afraid of mathematics? This question puzzled me all my life, I who am a lover of numbers. But, beyond my personal interest, previous studies (Sanchez, 2013) have pointed out that the difficulty in dealing with math concepts has been reflected in the conceptual errors made by Accounting students in the Brazilian Accounting Professional Body (Conselho Federal de Contabilidade [CFC]) professional accreditation exam. In business graduation, such as Administration and Accounting, a large load subjects at compulsory curriculum involves math, it may reach 42% at Accounting and 29% at Administration at the institution which is object of this study. The objective of this work is to investigate the impact that Mathophobia has on business students, in seeking to identify and understand the compensation mechanisms that the students use to overcome their difficulties throughout their formation. It applies a questionnaire to measures each student\'s attitude towards math, using the model adapted and validated by Brito (1998), and additional questions to understand the profile of each student and their previous relationship with math. This research adopted an interpretative qualitative strategy. The questionnaire allows to obtain, on a scale of attitudes towards mathematics, the highest level of mathematical anxiety of the student. From the results obtained by questionnaire, the student\'s academic performance at accounting discipline of the first semester is used to classify him/her into six groups. Next, some of the students are interviewed for understanding of their relationship with math and which strategies are adopted to obtain approval in the first and second semester courses identified with some level of math knowledge requirement. The interviews allowed to illustrate, to exemplify and to corroborate with the concepts presented in the theoretical framework that are directly related to the manifestation of affinity or aversion to Mathematics, such as: reinforcing of the perception of being a good or bad student according to academic achievement; reproduction in the form of beliefs, that mathematical aptitude is innate and that mathematics is accurate; emotional association with adverse situations during mathematics studies; consensus among respondents that repetition of exercises is the most effective form of learning in subjects involving mathematics; that future professional performances as well as the possibilities of career choices, are limited by the previous achievement in mathematics, and other disciplines; and a lack of consensus about the course of administration being restricted to the development of instrumental abilities rather than the act of thinking. The study provides insights for future work that will seek ways to assist students in the process of learning mathematical concepts necessary to minimize the occurrence of conceptual errors in their training and, consequently, in their professional performance. So, maybe someday, everyone can love math as much as I do.

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Ante a demanda do mercado por profissionais com formação integral, transposta por competências abrangentes, também se adicionam ao contexto o alto grau de envolvimento dos estudantes com tecnologias, o papel das instituições de ensino e dos docentes na formação dos indivíduos e as evidências de que o processo de ensino-aprendizagem focado no estudante produz experiência de aprendizagem significativa. Esse cenário enseja identificar quais são as competências necessárias à formação integral. A literatura mostra estruturas que contribuem para o desenvolvimento de competências sem contemplar aquelas da formação integral, por completo, o que ensejou o delineamento do MAI, o qual se funda sobre os princípios do construtivismo e se apropria de modelos, estratégias e tecnologias para ensino-aprendizagem eficaz, com elementos aproveitados de forma sinérgica. O objetivo desta pesquisa foi avaliar um modelo instrucional para a formação integral do indivíduo por meio do ensino de contabilidade. O Modelo concebido foi transposto ao Moodle, em um curso sobre notas explicativas com a finalidade de constatar o alcance da formação integral e, ainda, verificar indícios de sua validade. Sua avaliação se deu por meio de duas edições do curso, nas modalidades semipresencial e online. Os dados foram obtidos por meio de levantamentos e analisados com base em estatística descritiva, testes não paramétricos e análises de conteúdo. Os resultados demonstraram a efetividade do MAI em conduzir ao desenvolvimento de comunicação, pensamento crítico, colaboração e solução de problemas no processo instrucional contábil, ao que se considera formação integral. O MAI acrescenta-se à literatura como alternativa viável ao ensino de contabilidade. Suas contribuições alcançam os estudantes, por proporcionarem experiência de formação integral, bem como os docentes, por migrarem de transmissões de conhecimentos para facilitadores, e as instituições de ensino superior, por demonstrarem como se pode realizar uma formação contextualizada pelo perfil digital dos estudantes e demandas do mercado. Com base nos achados, recomenda-se que disciplinas, cursos de contabilidade e áreas relacionadas sejam planejados, considerando o uso de modelos instrucionais como o MAI. / Given the market demand for fully educated professionals transposed by comprehensive competences, the high degree of student engagement with technology, the role of teaching institutions and teachers in the training of individuals, and the evidence that the process of student-centered teaching-learning produces meaningful learning experience. This scenario identifies the competences required for integral training. The literature shows structures that contribute to the development of competences, without contemplating those of integral formation, in full, which led to the design of the ILM, which is based on the principles of constructivism and appropriates models, strategies and technologies for teaching and learning, with elements used synergistically. The objective of this research was to evaluate an instructional model for the integral training of the individual through the teaching of accounting. The designed Model was transposed to Moodle, in a course on explanatory notes, with the purpose of verifying the scope of the integral formation, and still verify indications of its validity. His evaluation was made through two editions of the course, in the mixed and online modalities. The data were obtained through surveys and analyzed based on descriptive statistics, non-parametric tests and content analyzes. The results demonstrated the effectiveness of the ILM in leading to the development of communication, critical thinking, collaboration and problem solving, in the accounting instructional process, which is considered integral formation. ILM is added to literature as a viable alternative to accounting education. Their contributions reach the students, by providing full training experience, the teachers, by migrating from transmissions of knowledge to facilitators, to higher education institutions, for demonstrating how a contextualized training can be carried out by students\' digital profile and market demands. Based on the findings, it is recommended that disciplines and accounting courses and related areas be planned considering the use of instructional models such as MAI.