THE IMPORTANCE OF ACCOUNTING EDUCATION IN THE SCHOOL CURRICULUM

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Developing Instructional Competence in Accounting: Evidence from Accounting Academics

Some accounting academics and educators adopted and used some teaching strategies in various higher learning institutions to promote scholarship. Berg (1996), for example, uses class peer tutoring for his accounting subjects. He sets out by giving a difficult quiz and then forms groups according to students’ performance in the quiz. His groups have 3 students: one who did very well, one mediocre and one poor. These students then work in their groups and he supervises them during lesson. Berg notices that these students continue to work in their groups even outside class timings and a considerable amount of improvement can be noted in the exam results of the poor and mediocre students. Another technique used by Berg (1996) is ―wearing two hats‖. Whenever he needs to ask students to think from two different points of views such as to understand concepts like accounts receivable and accounts payable, he asks the students to put on a ―buyer’s hat‖ when thinking from the point of view of a buyer and put on a ―seller’s hat‖ when thinking from the point of view of a seller.
This innovative way gives students a different approach towards understanding and learning accounts receivable and accounts payable. Berg states that during his lessons, students became very familiar with the strategy that he started using two hats in reality for his lessons. This helps students to understand the ―mirror imaging‖ of transactions, understanding that the entries are opposite when approached at the viewpoint of different people. This can pave way for the students to identify the differences in maintaining books of the business, books of the bank, books of the seller and books of the buyer. In other words, students should be taught to think from being the purchaser and again from being the seller. Thus students put on a ―buyer’s hat‖ when thinking from the point of the buyer and a ―seller’s hat‖ when thinking from the point of the seller. Although highly practical, the wearing of such hearts may be viewed most secondary school students as childish and fundamentally classonic (fit for class one or the lower primary school level). Hence, patronage and participation will suffer and thus making the lesson unsuccessful.
Deme (1996) uses pre-test technique to increase learning. Here the teacher gives students a pre-test where they can work using their books, notes and together with other students. If students do not achieve the target of 100%, they have to resubmit for a lower full mark of 92% and if mistakes still occur for the next time, a lower full mark of 84% is awarded. The fourth attempt will earn them 76% and the fifth and subsequent time 70%. Students who do not correct all the mistakes will obtain 65%. A student who does not sit for the pre-test gets a zero. These marks are averaged and include a total 10% for the overall grade in the unit. Deme observes that through this method students get valuable experience and feedback from the lecturer prior to the test and this improves their performance at the final test. It makes students conscientious and meticulous and thus causing students to work assiduously in the bid to achieve the maximum score as early as possible. However, students who are not self-motivated may be easily demoralized to continue submitting and resubmitting the same test anytime they fail to score the test.
Nibbelin (1996), has designed a form of assessment that is transparent and quite simple to follow and above all is very motivational to students to engage in class participation. Bonus coupons are used for class participation. Coupons are given to students who are able to respond appropriately to questions asked relating to the reading assignment or solutions to homework problems. The following guidelines are used to ensure that the system is more effective and beneficial to all the students:
1. Each student may receive only one coupon per class session. This allows fuller participation by class members. Students may submit up to five coupons with each 100-point exam. Students can raise their grade by a maximum of five points or half a letter grade.
2. Only coupons that are signed and dated by the instructor of the course are acceptable.
3. The instructor must be an equal opportunity coupon distributor. This can be achieved by systematically calling on students in different sections of the classroom.
Class participation should be reduced to only oral responses that students give. Rather participation should be comprehensive incorporating all students‘ activities ranging from those measured in the affective through cognitive to the psychomotor domains of learning.
According to Jayaprakash (2005), fundamentals of accounting involving the accounting equation can be demonstrated to students in many ways. Applying the approach suggested by Gee (1996) as modified, Jayaprakash (2005) demonstrates to students accounting equation by using 3 jars. The jars are labelled ―A‖ for Assets, ―L‖ for Liabilities and ―E‖ for Owner‘s Equity. The jar labelled ―E‖ is filled with water and then poured into the jar marked ―A‖, for students to recognise that assets are acquired from owner’s equity. Then fill the jar labelled ―L‖ explaining to students that the owner can borrow funds from others to invest in assets. This can then be further explained that at any one time, Assets must always be equal to Liabilities and Owner’s equity. This activity will sustain students‘ interest and enhance their understanding of the lesson. At this delicate level where students should be handled with tact and experience the use of such practical methods come in handy to enable students associate what they already know with their early experiences in the accounting class at the senior high school Form One level.

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ESTABLISHMENT OF MONITORING TOOLS AND PROCESSES TO GAUGE INSTRUCTIONAL QUALITY

After the curriculum has been implemented, be it a full scale implementation or otherwise, it is prudent to develop measures to monitor its progress. Establishing such monitoring tools and processes is the last stage of the change process. There are several methods, approaches or theories of monitoring the extent of curriculum diffusion or implementation. These approaches focus on either the group or individual teachers involved in the implementation process. The most popular models include action research, curriculum alignment, comprehensive school reform programmes, and CBAM.

Action Research

Action research is an interactive inquiry process that balances problem solving actions implemented in a collaborative context with data-driven collaborative analysis or research to understand underlying causes enabling future predictions about personal and organisational change (Reason & Bradbury, 2001). It involves reflective problem solving techniques which enable the researcher to perform a task over and over to achieve the desired state of affairs. Action research aims at bridging the gap between theory and practice. It makes use of various theories resulting from basic research, applying them to concrete situations to evaluate the impact or potency. It allows teachers to have a practical feel of specific context-bound factors; and affords them opportunity to operate without any restriction.
According to Lewin (1946), to whom action research has been credited, action research or what he referred to as ‗rational social management‘ ―proceeds in a spiral of steps each of which is composed of a circle of planning, action and fact-finding about the result of the action‖ (in Hart & Bond, 1995, p. 15). The three step process has provided a set of principles for conducting action research. This has been summarised as:
Unfreezing: Faced with a dilemma or disconfirmation, the individual or group becomes aware of a need to change.
Changing: The situation is diagnosed and new models of behaviour are explored and tested.
Refreezing: Application of new behaviour is evaluated, and if reinforcing, adopted (Anonymous, http://en.wikipedia.org).
This basic principle of a spiral of steps lives on in the design of many action-research studies but Marsh and Willis (2003) challenge that such steps are not in themselves sufficient unless teachers‘ intentions complement them. This involves conceiving an idea about what needs to be done, executing tasks as planned, determining the extent of task achievement, and looking for alternative means of doing it better. The major limitation of this approach is the fear principals may have following teacher empowerment. This may generate internal problems with possible undermining of the smooth operation of the process.

CHAPTER ONE: ORIENTATION TO THE STUDY
1.1 INTRODUCTION
1.2 THE SETTING
1.3 THE IMPORTANCE OF ACCOUNTING EDUCATION IN THE SCHOOL CURRICULUM
1.4 BACKGROUND TO THE PROBLEM
1.5 PROBLEM FORMULATION
1.6 OBJECTIVES OF THE STUDY
1.7 SIGNIFICANCE OF THE STUDY
1.8 LIMITATIONS OF THE STUDY
1.9 THE SCOPE OF THE STUDY
1.10 DEFINITION OF CONCEPTS
1.11 METHOLOGICAL ISSUES
1.12 CHAPTER DIVISIO
1.13 SUMMARY
CHAPTER TWO: CONCEPTS AND THEORIES OF QUALITY ACCOUNTING EDUCATION
2.1 INTRODUCTION
2.2 CONCEPTUAL STRANDS IN ACCOUNTING
2.3 PEDAGOGICAL IMPLICATIONS OF THE NATURE OF ACCOUNTING
2.4 INNOVATING THE ACCOUNTING CURRICULUM TO ENSURE QUALITY
2.5 ACCOUNTING CURRICULUM IMPLEMENTATION: THE INSTRUCTIONAL PROCESS
2.6. ESTABLISHMENT OF MONITORING TOOLS AND PROCESSES TO GAUGE INSTRUCTIONAL QUALITY
CHAPTER THREE: ACCOUNTING CURRICULUM IMPLEMENTATION: EMPIRICAL EVIDENCE
3.1 INTRODUCTION
3.2 ACCOUNTING TEACHERS’ CONCERNS AND LEVELS OF USE OF THE ACCOUNTING CURRICULUM
3.3 TEACHER CHARACTERISTICS CAPABLE OF INFLUENCING TEACHERS’ SoC
3.4 POPULARITY OF COST ACCOUNTING IN SENIOR HIGH SCHOOLS IN GHANA
3.5 ACCOUNTING TEACHERS’ AND STUDENTS’ ATTITUDE AND BELIEFS TOWARD ACCOUNTING
3.6 FACTORS INFLUENCING CURRICULUM IMPLEMENTATION
3.7 SUMMARY: THE GAPS AND EARLIER CONCLUSIONS
CHAPTER FOUR: METHODOLOGY
4.1 INTRODUCTION
4.2 RESEARCH DESIGN
4.3 POPULATION
4.6 ETHICAL CONSIDERATIONS
4.7 ADMINISTRATION OF INSTRUMENT
4.8 DATA ANALYSIS AND REPORTING
4.9 SUMMARY
CHAPTER FIVE: DATA PRESENTATION, ANALYSIS AND DISCUSSION
CHAPTER SIX: SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
BIBLIOGRAPHY
APPENDICES