A model towards creating positive Accounting classroom conditions that support successful learning at school
Abstract
Studies have shown that the standard (based on pass rates) of Accounting at all levels (schooling and further education and training [FET]), as well as the number of learners taking this subject, has been on the decline despite the high demand for careers in Accounting. The learning environment, which is mainly under control of the teacher, have the potential to positively influence both the way in which learners approach their learning of Accounting and the learning outcomes they achieve in this subject. In this study, the classroom conditions that Accounting teachers create for their learners have been investigated as the teacher essentially can have a major impact on learners’ experiencing academic failure or success. Since competent and well-qualified accountants are critical for the world of business it is essential to look into the classroom-related factors that could lay the foundation for building knowledge, skills and dispositions when they pursue their training as accountants. I worked within an explanatory mixed method design, by conducting a quantitative phase and followed up on the findings with a qualitative phase. The qualitative phase was implemented for the purposes of explaining the initial results in more depth, and to explore the factors identified as significant in the quantitative phase. The first quantitative phase was a descriptive survey research study with a heterogeneous group of learners (N=576) and teachers (N=12) from public secondary schools in the Vaal Triangle Area of Gauteng, South Africa. A Likert-scale questionnaire was used for this with the opportunity to add comments. In the qualitative phase, I made use of semi-structured individual interviews with learners (N=13) and teachers (N=6) as well as observations in the Accounting classroom to gain more in depth understanding of the learning conditions in the Accounting classroom. The main contribution that this study aims to have, and for which it has the potential, was to explore Accounting classroom conditions to create a model for teachers in Accounting to enable them to create more positive learning conditions for all learners in the Accounting classrooms to ensure that their teaching is effective in delivering competent and well-qualified accountants. This study could also make a scholarly contribution in that no such study has been conducted in the South African context
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- Education [1687]