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An analysis of first-year accounting curriculum/methods at the high school, community college, and university levels in Oregon : implications for teacher education

This study was designed to determine the differences and similarities among first-year
accounting curricula in high schools, community colleges, and four-year colleges in Oregon. The
areas studied were teaching methods, testing methods, communication skills, evaluation methods
used in the communication skills, inclusion of necessary computer application skills, and the testing
methods used for computer application skills.
Survey instruments were developed and were administered to a random sample of 432
business education teachers in the secondary schools, community colleges, and four-year colleges
in Oregon; 200 (46.3%) responded. The results of the survey were statistically analyzed by
ANOVA and Chi-square, and percentages were used to analyze the data.
From this study, the following observations were made:
The teaching methods used in the secondary schools, community colleges, and four-year
colleges were similar; however, they differed on programmed instruction, computer assisted
instruction, computer augmented instruction, games, practice sets, workbooks, and seminars.
The testing methods used in the secondary schools, community colleges, and four-year colleges
were different in the following areas: multiple choice, true and false, and matching; other testing
methods were similar.
The communication skills used in the secondary schools, community colleges, and fouryear
colleges were similar. In evaluating students' communication skills, readability was
considered to be the most important criterion in grading students' writing skills, and listening was
considered to be the most important criterion in grading students' speaking skills.
The following criteria used to select first-year accounting textbooks were different
among the secondary schools, community colleges, and four-year colleges: readability level of the
textbooks, reading level of the students, supplementary materials given, content validity and
content arrangements. Although the secondary schools and community college participants
considered readability levels of the textbooks and the students' reading levels to be important,
the estimated reading level of the first-year accounting textbooks were greater than the
estimated reading level of the first-year accounting students.
There were differences in the types of computer applications included in the first-year of
accounting among the secondary schools, community colleges, and four-year colleges: computer
assisted instruction and computer augmented instruction. The following evaluation methods used
for computer assignments in first-year accounting were different among the secondary schools,
community colleges, and four-year colleges: observation of students and demonstration of use by
students. One of the reasons indicated by participants for not including computer applications in
the first-year of accounting was lack of knowledge. There were differences in the ratings on
"lack of Knowledge" given by the three groups.
Based on the findings of the study, it was recommended that communication skills be
integrated in first-year accounting curriculum and in accounting methods courses, and more
computer application skills (not tutorial computer applications) be implemented in first-year
accounting curriculum and in accounting methods courses in Oregon. / Graduation date: 1992

Identiferoai:union.ndltd.org:ORGSU/oai:ir.library.oregonstate.edu:1957/36580
Date06 June 1991
CreatorsSawyer, Rita, 1957-
ContributorsBeike, Margaret M.
Source SetsOregon State University
Languageen_US
Detected LanguageEnglish
TypeThesis/Dissertation

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