Commercial students are regarded as vocational students. One of the core subjects that distinguished vocational students from others discipline is Accounting and this has called for inclusion of the subject into secondary curriculum. The inclusion of Accounting in the Secondary curriculum is to build on the work that has been done in Book-keeping at the Junior Secondary School. Accounting aim at providing specialized instruction to prepare students for a career in the financial accounting field, fundamental instruction to help students assume their economic roles as consumers, workers, and citizens, background instruction to assist students in preparing for other professional careers. According to the National Examination Council (NECO 2004), the general objectives of studying bookkeeping and Accounting at senior secondary school includes; to enable senior secondary school students appreciate the basic rules, functions, and principles of accounting, to lay proper foundation for further study of accountancy and allied courses at higher level and to enable the students understand basic accounting principles, practice and their applications to
11 Read more
Improving student performance and increasing completion rates in university courses has been the subject of numerous studies. Different forms of student support have been examined including the use of Supplemental Instruction (SI). SI “does not require any particular teaching method, but instead emphasizes the use of cooperative learning in voluntary, out-of-class SI sessions” (Etter et al., 2000, p. 358). The study by Etter et al. of 132 introductory accounting courses from many different universities indicates that students attending SI have higher grades and lower attrition rates. Jones and Fields (2001) looked at the role of SI as a means of enhancing student performance in the introductory financial accounting course. Their findings indicate that, by employing collaborative learning techniques that emphasize learning strategies and critical thinking skills, significant improvement in total points are earned in the first accounting course. Their study further indicates that the level of SI participation is positively correlated with the total course points earned. The authors noted, however, that their study did not indicate whether SI was more effective than other kinds of academic assistance (such as regular tutorials); only that it indicated that SI students performed better than the control group of non-SI participants.
10 Read more
Despite the objectives, students’ achievement scores in the subject have been worrisome as observed by the present researchers. From the previous studies conducted, it has been observed that teachers’ methods and strategies used in the classroom have impact on students’ learning and achievement. Previous studies conducted have shown that some of the teaching methods especially those that make students passive rather than active have been considered ineffective in the teaching of accounting (Ndinechi & Obidile, 2013). Furthermore, the study found that some teaching methods that allow students’ interaction might be inappropriately utilized thereby making it ineffective in the teaching and learning of Abstract: Teaching methods have been found to have significant effect on students’ academic achievement in the teaching and learning processes. A particular teaching method might be effective in a subject and might not be effective in another subject. Considering the discussion method of teaching, some scholars found it to be effective in some subjects and inappropriate in other subjects. It is therefore important to ascertain its effect on students’ academic achievement in accounting. Two research questions guided the study and two null hypotheses were tested at 0.05 level of significance. Quasi experimental design was adopted for the study with a population of 185 and a sample of 58 accounting students. Instrument for data collection was Accounting Achievement Test with a reliability coefficient of 0.86. Data collected were analyzed using mean scores and Analysis of Covariance (ANCOVA). The study found among others that students taught accounting using discussion method had higher post test mean scores than students taught accounting using conventional method.
Evan‟s (1998) gave empirical evidence of students‟ better performance by learning through PowerPoimt slides. He tested by conducting pilot study of 161 students taking a General Psychology course found that students performed better (roughly 4 percentage points) with PowerPoint presentations as opposed to lectures with overhead transparencies, and those students liked PowerPoint better than transparencies (Amar, 2006). On the other hand, researches have also shown weaker support for this particular teaching style. As Pippert and Moore (1999) argued by using PowerPoint, students displayed some dissatisfactory behavior about the interaction of classroom. Studies have also refuted that PowerPoint decreases the interaction between teacher and students and often makes the students sleepy due to lack of concentration (Parks, 1999). It depersonalizes the class environment (Sammons, 1995; Bawaneh, 2011). One study showed a decrease in performance of students when the instructor switched from transparencies to PowerPoint (Bartlett, Cheng and Strough, 2000; Bartsch and Cobern, 2003). For better performance of students, graphics used I presentation must be relevant and explaining the concept (Bartsch&Cobern, 2003; Holzl, 1997; Mayer, 2001; Seaman, 1998). According to Bartsch&Cobern (2003), inclusion of irrelevant graphics in slides caused a decrease in performance of students on quizzes Apperson, Laws and Scepansky 2008). Steven Strand an academic administrator from University of California at Los Angeles in the life sciencescore curriculum program shared his experience, according to him,when he started sharing and uploading PPT on the Web, attendance of the students dropped by 20% (Young, 2004; El Khoury and Mattar, 2012). Şengün and Turan (2004) identified that students are significantly inclind to PowerPoint presentations considering it more suitable for physical geography subjects within geographical discipline (Can, Karaca, Akyel, and Demirci, 2012). Amare (2006) stated that performance of students was higher who taught by using traditional methodology, although some of the students emphasized on the use of PowerPoint. The same results found by Sosin et al., 2004; Bawaneh, 2011).
18 Read more
The interview with the head of the Faculty of Education explored that the SHEP and NORHED projects initially provided 66 laptops and some multimedia projectors to establish a computer lab. In addition, the NORHED project further aimed at providing continuous technological and training support for the capacity building of the faculty. There was no allocated budget from the government for the project. The head stated that the Faculty of Education had a plan to digitise accounting and examination systems, to establish a digital library and to equip the college and staff with ICT tools and skills. He shared his plan to transform a traditional system of teacher education with the integration of digital technology. He reported that, although the laptops, projectors and internet (Wi-Fi) were available for the tutors and students in the lab, the practice of digital technology in teaching and learning was at the early stage. In the continuous interview, he expressed his dissatisfaction: “We have some level of educational technologies, but I have observed some classes without using them.” His expression indicated teachers’ limited use of available technology in their planning and teaching activities. Although he did not like to say much about teachers’ attitude and technology skills, his dissatisfaction against teachers’ limited use of ICT facilities indicated that perhaps the teachers had a low level of ICT skills and a lack of motivation to use available ICT facilities in their teaching plans and delivery.
12 Read more
There are a number of factors that suggest that UK Universities will continue to increase their use of GTAs, and that postgraduates will be attracted to these positions. These include increasing undergraduate numbers, lower unit costs, limited scholarships available for PhDs, more academic time devoted to research and the RAE. At the same time there is a greater expectation of professionalism from both the funders and the customers of higher education. We define a GTA as being someone who is employed on a salary (or stipend) to provide teaching support to students, usually undergraduates, whilst also studying for a postgraduate degree, usually a PhD. Our definition does not include the postgraduate student who typically provides ‘demonstrator’ support on an hourly basis. The title GTA has become well
10 Read more
Creating effective learning experiences is a vital part of accounting educators’ work, and should be part of the peer- review process, faculty development plans, reward systems and other recognition and incentives (Behn et al., 2012). Dutta et al. (2013) identifies CMS user sophistication as the refinement or exhibition of higher levels of knowledge in the pattern of use and a more complex level of operation. Faculty adoption and use of a CMS remains driven by their perception of quality and usefulness, and expectation confirmation (Islam, 2011). Faculty use is also dependent on performance expectations and social influence by superiors to use technology (Pynoo et al., 2011). Dutta et al. (2013) studied the CMS faculty usage patterns over a five year period. Overall sophistication of faculty use remained unchanged for infrequent users but increased among frequent users. Experience has reflected that many faculty develop a false sense of user sophistication by merely posting notes and files for student access. The result is that there is a wide range of faculty and TA understanding of CMS systems and the specific data threads they collect.
12 Read more
Training young accountants according to (Okafor, 2012; Ezeani, 2012) advise that professional bodies, parents and/or guardians, and teachers are held accountable for insufficient skills desired by a prospective employer in a potential employee. It is not without facts that it is also the responsibility of accountants either in the academia or in organizations to continuously improve their skills and knowledge by continuously undergoes training. Learning is certainly not limited to the students. Teacher or tutors become experts in the accounting major and are able to mentor probable accountants— teachers of quality. There are various methods undertaken to train students in tertiary institutions in Nigeria. More qualified accountants contribute in its own way in the transformation of the accounting profession. Moreover, integration of professionalism (Langmead & Sedaghat, 2007) in the accounting curriculum will loosen the bottle- neck causing discomfort in the accounting profession. Potential bosses will see more reasons why fresh graduates should be selected with their already robust curriculum vitae at this level. Additionally, the competition gap between accountants who studied locally and foreign students will be bridged eventually. Langmead & Sedaghat (2007), undertook a an empirical study from fall 2004 to fall 2005, by introducing new a new course, Masters of Science in Finance (MSF) and the existing MBA. The results were that performance with and without updating the syllabi. It was stated that the accounting and finance department did not help in improving management conditions due to the crisis. However, those that were able
11 Read more
Inova (2006) still adds that the main focus of contents to be transmitted is: “… a strong foundation in sciences and mathematics, properly contextualized in the engineering universe; must not have specialist or polytechnic focus, allowing a personalized formation, according to students interests and regional socioeconomic context of educational institution, but without losing the perspective that engineering assumes an articulated set of knowledge; and must guarantee the domain of facilities offered by computer science and foreign languages”. Besides a well-prepared curriculum and disciplines in agreement with the purposes of the course, another challenge for modernization of engineering education in Brazil is the search for teaching strategies that provide students with opportunity for working independently or in groups, preparing them to make decisions and be proactive, besides allowing students to really learn the presented information. Hence, the traditional teaching method on transmission and reception of fixed and finished knowledge seems to be no longer appropriate to this new scenario. Inova (2006) proposes that, “traditional expository lectures based on intensive use of blackboard and verbal exposure of knowledge should be replaced by more efficient and participative systems. An effort should be made for production of educational material, using all kinds of modern Information and Communication Technologies (ICT) resources, especially interactive software, videos, etc. The relevance of this is that these technologies potentialize classroom interactions, avoiding mere unidirectional presentations”. Teaching must prioritize significant learning and leave mechanical learning behind. In significant learning (Carvalho; Porto; Belhot, 2001), the individual assimilates new information anchoring it in pre- existing knowledge which gives meaning and support to the new information; while in mechanical learning simple memorization of concepts that are not incorporated to the learner’s cognitive structure occurs (Machado; Pinheiro, 2010). Prior to the stage of identification of teaching strategies that allow significant learning, it is necessary to understand how students learn better, what can be accomplished by learning styles model, since this way, professors are able to use more efficient methods with their teaching-targets.
This study set out to determine the teaching styles of teachers in higher institutions using University lecturers as the sample. The CORD teaching style inventory was used which is made up of two teaching style dimensions, teaching goal and teaching method dimension. On the overall teaching styles, the results indicate that the most dominant teaching style among lecturers is style DD (43.6%), which means that University lecturers prefer teaching for understanding compared to rote learning, and focuses on familiar applications in the process. Lecturers also prefer to have students learn collaboratively through hands-on activities. The second most preferred style is style DC and DB, the difference being in the method while the teaching goal remains the same.
11 Read more
Accounting professionals in the U.S. do not view soft skills to be as important to success in the accounting profession as do accounting professionals in other countries that follow IFRS (Nichols, 2016). Soft skills include, among other traits, creativity, marketing, and adaptability. The principles-based nature of IFRS requires more judgment in application in comparison to the rules-based standards of the U.S. (IASB, 1973-). The principles-based versus rules- based paradigm difference could account for the perception of soft skills as being more important to users of IFRs than to users of U.S. GAAP. However, accounting professionals in the U.S. must often exercise professional judgment regarding application of standards to specific situations and sets of circumstances and they must be able to effectively communicate the justification for their decisions. Teaching methodology and practices in the accounting classroom can affect students’ perceptions of traits important to success in the accounting profession, as reflected in this study. It is important for accounting educators to experiment with different types of assignments and classroom activities that would relate to their specific course material in order to assess how both technical skills and relevant soft skills can be emphasized and applied to those specific courses. This, in turn, will help accounting students in the U.S. realize the importance of the development of their soft skills to their future professional success.
All 3 case study universities maintain a central facility to support staff/professional development. Staff in these centres are responsible for delivering and/or supporting programmes for new and existing staff both centrally and at departmental level. In the case studies that follow, these are referred to in generic terms such as: ‘professional development centres’, with ‘centre staff’ or ‘academic advisers’, rather than by their institutionally specific names and titles. However, the titles of each institution’s programmes have been retained. Each of the staff development centres offers a programme which runs throughout the year constructed in the light of
75 Read more
Sustainability reporting is closely supported by the Legitimacy Theory. This theory encirclements the idea that there is a social contract between organizations and society and has been employed by researchers who looked for to examine social and more particularly, environmental accounting practice. Legitimacy can be considered as "a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions" (Suchman, 1995, p. 574). This implies that there is a significant social impact on companies. If society feels that an organization has not yet followed its social contract, then the continuity of the organization will be threatened. Hence, legitimacy is considered to be a resource which an organization is dependent upon for survival (Dowling & Pfeffer, 1975). An organization has legitimacy, as Lindblom (1994, p.2) argued, when "an entity's value system is congruent with the value system of the larger social system of which the entity is a part”. If society feels that an entity has breached its side of the social contract, then the entity‟s legitimacy is under threat. Information is a major element that can be employed by the organization to manage (or manipulate) the stakeholder in order to gain their support and approval or to distract their opposition or disapproval" (Gray et al., 1996). According to Dowling & Pfeffer (1975), there are three ways to improve or establish legitimacy: adjust its operations to societies norms and values, alter existing definitions in line with existing business operations or engage in communication to promote its public image with socially legitimate symbols, values, and institutions.
11 Read more
The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th century Westernization movements and transiting to European based double-entry bookkeeping methodology. After summarizing economic and politic annals of the second half of the 19th century, founded-in the term higher education institutions are mentioned. Handout especially dwelled on the subject of accounting education in the higher education. Sample accounting doctrine books used in the education of accounting are given on the final section of the paper.
23 Read more
This paper aims to propose some ways on how to improve the relation between didactics and science in the field of science teaching in universities. Educating young people in sciences is one of the objectives of a general reform of programs that has swept Higher Education in Albania, due to the Bologna process. But this reform was originally conceived as training for teachers or students rather as an interactive process between these two actors. This paper argues that training teachers with the didactics of science would enable students to acquire knowledge more actively and efficiently. From a socio-constructivist perspective this study analyzes the situation in which vocational education is in Albania as well as the teacher’s role in helping students develop an independent intellectual thought. The results of this study are based on three sources: student questionnaires, teachers’ interviewing and class observations. Data analysis reveals that it is essential for teachers to be professionally trained with innovative methods of didactic research. Their implementation will allow the selection of those practices in science teaching which will facilitate the students’ knowledge acquisition.
The researchers and academics addressed the target cost and how it can be achieved of reducing costs through the design phase. Seddeq and Yousef (2018) aimed to identify the possibility of reducing the industrial cost through the application of the target cost as a comprehensive framework in support of industrial products. The study addressed the role of product design in reducing costs by excluding activities that do not add value to the product and the desire of customers. The study recommended that the analysis and classification of activities should be based on activities that add value and activities that do not add value.
16 Read more
In April 2007, the Australian Learning and Teaching Council (ALTC) (formerly the Carrick Institute for Learning and Teaching in Higher Education), commissioned a research study to examine the diverse approaches to ePortfolio use by students in Australian universities in order to consider the scope, penetration and reasons for use, as well as to examine the issues associated with implementation of ePortfolios in higher education. The nominated research team comprised four universities: Queensland University of Technology (QUT) as lead institution, The University of Melbourne, University of New England, and University of Wollongong. QUT already had a mature model of student ePortfolios across the different discipline areas, while the University of Wollongong had a growing number of student cohorts utilising a mixture of common and specialist ePortfolio tools. At the time, The University of Melbourne and University of New England were leading a consortium of 14 universities commissioned by the then Department of Education, Science and Technology (DEST) to determine the appropriate strategies for a National Diploma Supplement to align Australian higher education with international initiatives to coordinate the presentation of academic qualifications. As research partners, these two institutions provided valuable linkages between the National Diploma Supplement study and the ePortfolio research project. The National Diploma Supplement project presented its final report and recommendations in May 2008, with the key recommendation proposing the introduction of an Australian Higher Education Graduation Statement (AHEGS) (Centre for Higher Education and Management, 2008).
18 Read more
However, in cooperative learning models teachers focus on discussion, guided discovery, and supervised participation in academic tasks. In cooperative learning models, the teacher starts the lesson by encouraging students to work together cooperatively. Instruction is based on the teacher’s discussion, regardless of the subject matter and students work in groups where they are expected to help each other find answers to their questions, rather than seeking answers from the instructor (Johnson, Johnson & Smith 2007). Most teachers using cooperative learning give students opportunities to clarify vague concepts in the classroom. Cooperative learning model encourages students to concentrate on fundamental underlying principles, thus deep (active) learning occurs (Johnson, Johnson & Holubec 1993). Gomleksiz (2007) suggested that the learning environment be designed in a learner-centred style to ensure all students have an opportunity to contribute to their learning. Generally, in such a teaching environment students rely on each other and their teacher to understand the concepts in the classrooms and promote the social skills required by accounting graduates.
24 Read more
Quality teaching initiatives are very diverse both in nature and in function. Some of these initiatives are undertaken at teachers’ level, others at departmental, institutional or country level. Some quality initiatives aim to improve pedagogical methods while others address the global environment of student learning. Some are top- down process, other induce grass-root changes. The most currently used quality initiatives seem to aim to enhance teamwork between teachers, goal-setting and course plans. However scholars have developed holistic theoretical models of how quality teaching initiatives should unfold. Gathering information and reading the literature – looking outside the classroom – are important tools to improve quality teaching, but they are still under-employed. Another important point to keep in mind is that in order for student learning to be enhanced, the focus of quality teaching initiatives should not always be on the teacher. Rather it should encompass the whole institution and the learning environment. One of the major drivers for enhancement of quality teaching concerns teachers’ leadership – most quality teaching initiatives are actually launched by teachers. However the role of the department, of the educational support divisions and that of the central university – which can make quality culture part of its mission statement – are central. Scholars proved that bottom-top 5
Interest in entrepreneurship is not only the desire from within the self but must look forward in the potential of establishing a business". Based on the above research, entrepreneurial interest is one's desire to go ahead and try to create his own self-employment or business, by looking at opportunities and able to analyze the reziko that will be faced. Research Runawan (2015: 46) "The learning outcomes are the abilities that a student has after he / she receives a learning experience. Learning outcomes are the results students get after following a certain material from a particular subject. To see the learning outcomes, an assessment of the students for the purpose of testing whether the students have mastered the material or not. "According to Khodijah (2014: 51), the characteristics of change as a result of learning are as follows: 1. Going conscious 2. Functional 3. Active and positive 4. Not temporary 5. Aiming and directin 6. Includes all aspects of behavior. Based on the above results, Learning is the ability possessed by students after the teaching and learning process, the results of learning shows the success of a lecturer in the process of teaching and learning. Researchers, teaching entrepreneurship courses, by applying various teaching strategies, to improve learning outcomes students either the result of learning in practice or in theory. Researchers get funding Hiba Research Beginner Lecturer (PDP), from Ministry of Research and Technology with titled: "Environmental Waste (K5PBB) as a Learning Media for Growing Entrepreneurship Soul of PGRI Palembang University Students". The output of this research in addition to new learning media that researchers created from Environment Waste K5PBB there are three other research titles