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Die lewensvatbaarheid van 'n mobiele elektroniese rekeningkundige stelsel vir klein- tot mediumgrootte ondernemings / Lihan Brink BadenhorstBadenhorst, Lihan Brink January 2013 (has links)
Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities
Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications.
From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product.
A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014
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Die lewensvatbaarheid van 'n mobiele elektroniese rekeningkundige stelsel vir klein- tot mediumgrootte ondernemings / Lihan Brink BadenhorstBadenhorst, Lihan Brink January 2013 (has links)
Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities
Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications.
From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product.
A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014
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Measuring student perceptions about the use of a computer programme as a teaching aid in auditing / Nestene BothaBotha, Nestene January 2014 (has links)
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
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Measuring student perceptions about the use of a computer programme as a teaching aid in auditing / Nestene BothaBotha, Nestene January 2014 (has links)
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
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Gedifferensieerde verslagdoening in Suid-Afrika (Afrikaans)Koppeschaar, Zanne Ronelle 25 October 2010 (has links)
AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermoë van rekeningkundige inligting in finansiële state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansiële state in Suid-Afrika te voldoen. Die studie behels ’n omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansiële state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansiële state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansiële instellings, asook ’n onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is. Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansiële state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansiële state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansiële state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien. ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small company’s financial statements in South Africa. The study includes a comprehensive opinion survey of needs for users of small company’s financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small company’s financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS). The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small company’s financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small company’s financial statements require that the current reporting standards be reduced and simplified in order to address the users’ specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users. / Thesis (DCom)--University of Pretoria, 2010. / Accounting / unrestricted
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The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus SchutteSchutte, Daniël Petrus January 2011 (has links)
Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs.
The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered.
Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK.
Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100).
The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus SchutteSchutte, Daniël Petrus January 2011 (has links)
Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs.
The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered.
Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK.
Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100).
The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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Developing an alternative assessment framework for undergraduate accountancy modules in Open Distance Learning (ODL) / Ontwikkeling van 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige modules in oop afstandsonderrig (OAO) / Ukwakhiwa kwenye indlela yesakhiwo sohlelo lokuhlola amamojuli abafundi beziqu zokuqala ze-accountancy ohlelweni lokufunda ukude (ODL)Swart, Odette 22 August 2019 (has links)
Abstracts in English, Afrikaans and Zulu / Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment.
The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies. Institutional and neo-institutional theories were used within the ODL context as foundational principles. Design-based research was used to develop two conceptual frameworks – one based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context. The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies. Thereafter, the data were analysed using thematic analysis. Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study. The two conceptual frameworks were combined in one final framework. This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues.
Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study. This complexity, together with the mimetic forces of technology and innovation, creates uncertainty. However, it became clear from the data analysis that coercive and normative forces result in ‘more certainty’. The alignment of these isomorphic forces resulted in legitimacy. Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution. The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications. / Studente ding wêreldwyd mee vir 'n beperkte aantal plekke in universiteite. Indien die gebruik van afstandsonderrig uitgebrei word, kan meer studente toegang tot tersiêre onderwys kry. Die probleem waarop hierdie studie fokus is die uitdagings van 'n OAO-universiteit om voorgraadse modules in rekeningkundige wetenskappe te assesseer deur middel van tegnologies verbeterde, nie-lokaalgebaseerde alternatiewe assesserings in plaas van die tradisionele, lokaalgebaseerde eksamens. Die doel van die huidige studie was om 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige wetenskapmodules in OAO te ontwikkel as 'n moontlike oplossing vir die assesseringsuitdagings van rekeningkundige gegradueerdes en universiteite in ’n OAO-omgewing.
Die geldigheid van kwalifikasies is oorweeg deur 'n oorsig te doen oor die identiteitsverifiëring van studente en ander etiese aangeleenthede, asook die invloed op die akkreditasie deur professionele en ander regulatiewe beheerliggame. Institusionele en neo-institusionele teorieë is in die OAO-konteks as grondbeginsels gebruik. Ontwerpgebaseerde navorsing is gebruik om twee konseptuele raamwerke te ontwikkel – een gebaseer op die teoretiese elemente en die ander op nie-lokaalgebaseerde alternatiewe assesserings in die OAO-konteks. Die twee konseptuele raamwerke is geëvalueer aan die hand van onderhoude met OAO-dosente en lede van professionele rekeningkundige liggame. Hierna is die data deur middel van tematiese analise ontleed. Triangulasie is gebruik as 'n finale evaluering van die konseptuele raamwerke deur die kommentaar van studente wat in verslae van 'n alternatiewe assesseringsvoorstudie ingesluit is, te evalueer. Die twee konseptuele raamwerke is in een finale raamwerk gekombineer. Hierdie finale raamwerk demonstreer hoe die institusionele teorie die instelling en, spesifiek, interne aangeleenthede beïnvloed.
As gevolg van die kompleksiteit van die OAO-instelling, veroorsaak eksterne invloede (soos tegnologie) dat die neo-institusionele teorie selfs meer relevant vir die huidige studie word. Hierdie kompleksiteit, tesame met die mimetiese magte van tegnologie en innovasie, skep onsekerheid. Dit is egter duidelik uit die data-analise dat dwang- en normatiewe magte ‘meer sekerheid’ veroorsaak. Die belyning van hierdie isomorfiese magte veroorsaak geldigheid. As gevolg van die belangrikheid van tegnologie in die OAO-omgewing, is dit duidelik dat tegnologie antropomorfies beskou moet word as 'n belanghebber in die OAO-instelling. Die insluiting van die belanghebbende teorie het verbeterde prestasie en die potensiaal vir innovasie tot gevolg gehad, om sodoende die geldigheid van kwalifikasies te verseker. / Emhlabeni wonke, abafundi bazabalazela ukuthola ithuba lokungena kwizindawo ezingamanyuvesi amancane ngenani. Ngokukhulisa izinga lokusetshenziswa kohlelo lokufunda ukude, abafundi abaningi bebangakwazi ukungena emazikweni ezemfundo aphakemeyo. Inkinga exazululwa kulolu cwaningo imayelana nezinselelo ezibhekene nenyuvesi yohlelo lwe-ODL ukuhlola amamojuli asesigabeni seziqu zokuqala kwisayensi ye-accounting ngendlela yoncedo lobuchwepheshe, ngezinye izinhlelo zokuhlola ezingenziwa endaweni eyodwa, kunokusebenzisa uhlelo olwejwayelekile lokuhlolwa okwenziwa endaweni eyodwaethize. Inhloso yocwaningo lwamanje kwaye kungukwakha esinye isakhiwo sokuhlola samamojuli esayensi ye-accounting yeziqu zokuqala, lokhu kwenziwa njengekhambi elingaxazulula izinselelo zokuhlola ezibhekene nabafundi besifundo se-accounting kanye namanyuvesi akusizinda sohlelo lwe-ODL.
Udaba lokuba semthethweni kweziqu luye lwabhekwa ngokubuyekeza ukuqinisekiswa kwamagama abafundi kanye nezinye izindaba ezimayelana nemigomo yokuziphatha, kanye nomthelela phezu kokwamukelwa kwamaprofeshinali kanye nezinye izinhlaka eziqinisa umthetho kanye nezinye izinhlaka eziphetheyo. Amathiyori eziko kanye nalawo ohlelo olusha lwamaziko asetshenziswe ngaphakathi kwesizinda se-ODL njengemigomo eyisisekelo. Ucwaningo olususelwa kwidizayini lusetshenziswe ukwakha izinhlaka ezimbili zegama – olunye uhlaka lususelwe kwizinto zethiyori kanye nakwezinye izinhlelo zokuhlola ezingasuselwa ezindaweni ezimile ngaphakathi kwesizinda se-ODL. Izinhlaka ezimbili zezakhiwo ziye zahlolwa ngokusebenzisa izinhlolovo ezenziwa abafundisi be-ODL kanye namalungu wezinhlangano eziprofeshinali zesifundo se-accounting. Ngemuva kwalokho, idatha ihlaziywe ngokusebenzisa uhlelo lokuhlaziya isihloko. Unxantathu wezinhlolovo (triangulation) usetshenziswe njengohlelo lokugcina lokuhlola izakhiwo zegama ngokuhlaziya izimvo ezivela kubafundi ezixutshwe kwimibiko evela ohlelweni lokuhlolwa kwesivivinyo socwaningo.Lezi zakhiwo zamagama ezimbili zihlanganiswe kuhlaka olulodwa lokugcina. Lolu hlaka lwesakhiwo lukhombisa indlela umqondo weziko othinta ngayo iziko, ikakhulu, izinto ezingaphakathi.
Ngenxa yengxubevange yeziko elinohlelo lwe-ODL, imithelela evela ngaphandle (enjengobuchwepheshe) idala izinto ezihambelana nomqondo omusha weziko oya ngokuya uhambisane nesifundo samanje socwaningo. Le ngxubevange indawonye nemimoya yobuchwepheshe kanye namaqhinga amasha, kuletha isimo esingenakuqinisekiswa. Yize kunjalo, kuya ngokucaca ukusukela ekuhlaziyweni kwedatha ukuthi imimoya ephoqayo kanye naleyo eyejwayelekile idala isimo esingaziwa. Ukuhambisana kwalawa mandla okudalwe yizinto ezisemthethweni. Ngenxa yokubaluleka kobuchwepheshe kwisizinda se-ODL, kuye kwacaca ukuthi ubuchwepheshe kufanele buthathelwe phezulu njengesidlalindima kwiziko le-ODL. Ukufakwa komqondo womdlalindima kudale umsebenzi omuhle othuthukile kanye namathuba okuveza amaqhinga amasha ukuze kuqinisekiswe isimo sokuqinisekisa iziqu ukuthi zibe semthethweni. / College of Accounting Sciences / D. Phil. (Accounting Sciences)
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Developing critical thinking in auditing students through technology-based educational interventions : a conceptual frameworkTerblanche, Ester Aletta Jacomina 04 November 2019 (has links)
Although the development of critical thinking in students is not an easy task, it is becoming
increasingly more vital. Students need to be able to think critically to thrive in the 21st
century workplace. The auditor of the future must adapt to a fast-changing, technologydriven
world where critical thinking capabilities provide the ability to solve unstructured
problems, analyse and interpret information, make informed decisions and interrogate
information.
With claims that the auditing profession is not delivering entry-level chartered accountants
with the necessary skills and competencies to truly add value to auditing clients, the onus
is on educators to develop critical thinking in their students. As critical thinking is a
complex concept with multiple dimensions, imparting this skill to students is an intricate
process. Technology-based educational interventions which include simulations, virtual
reality and games can provide effective platforms for developing critical thinking.
However, educators are often hesitant to use these technologies and uncertain how to
instill critical thinking in students.
It is therefore clear that educators need guidance and require a robust, holistic framework
for critical thinking development through technology-based educational interventions. The
primary objective of this study was to propose such a conceptual framework that would
provide guidance to educators in addressing the growing need for auditors with welldeveloped
critical thinking capabilities. To arrive at this conceptual framework, more
insights into the conceptualisation and development of critical thinking were required.
These insights set the foundation for a preliminary, literature-based, conceptual
framework. To validate the concepts and relationships proposed in this preliminary
framework and to provide insights into additional concepts and relationships, the
perspectives of three groups of participants were obtained using an Interactive Qualitative
Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated
factors, educator-related factors, design and development considerations,
technology-based enabling tools, collaboration among stakeholders and disciplines, the
learning process, ethics, globalisation, auditing content, critical thinking and other learning
outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual
framework aimed at the development of critical thinking in auditing students through
technology-based educational interventions. This framework provides a structure to the
complex nature of critical thinking development. The acquisition of critical thinking
capabilities is, however, not a once-off, linear event. The framework and its individual
concepts and relationships should thus be seen as part of a continuous process of critical
thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word
toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van
studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld
kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te
ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem.
Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige
vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer
dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel
ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies
deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut
wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle
onseker hoe om kritiese denke by studente in te skerp.
Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir
die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is
duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te
kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te
dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese
denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele
raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die
geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets
en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe
analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer
studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese
instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek,
globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met
kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese
denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk
waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word
om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie
eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet
beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi
olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga
sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21.
Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha
masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya
kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha
imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane.
Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku
bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko
kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula
ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya
kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi
oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo
ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza
ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame
ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi
bangakufaka kanjani ukucabanga sakuhlaziya kubafundi.
Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla
olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa
izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo
ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana
nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga
sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe
ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo
sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo
nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi
emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu
ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle
Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA).
Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi,
okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike
kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela
yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga
imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela
yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda
ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo
olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi
bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe.
Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga
sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo
into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo
ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi
oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)
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10 |
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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