Faculty of Education - Theses
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ItemComputerised accounting systems, curriculum and business needs( 2007)Globalisation, information technology, and in particular the development of sophisticated Computerised Accounting Systems (CAS) software, have become driving forces that continue to enhance and transform business needs and practices. A review of the literature suggests that the design of current accounting curricula does not sufficiently expose students to the concepts of globalisation and technology. This study aimed to discover the extent to which existing Australian CAS curriculum models did reflect business needs. Guidance was sought from the literature and from academics' accounts of how they develop the CAS curriculum, and the perceptions of business needs of business professionals, (key knowledgeables and young gun managers), and current students with business experience were explored. The study also considered the match between the CAS curriculum offered at the university where the researcher is employed as a lecturer and business needs, through an exploration of what the cohort of current students with business experience perceived the subject to offer. A mixed-method research strategy of enquiry, using two separate methods of data collection, was used, to better understand the relationship between curricula and business needs. This approach provided numeric trends from the quantitative research and detail from the qualitative research. The study was conducted in three phases: a survey gathered data relevant to the current students with business experience and the young guns, an Internet search for appropriate subject descriptions was made and an analysis was undertaken, and interviews provided rich data as the perceptions of academics, key knowledgeables, young guns and current students with business experience were explored.. Rogers' (2003) adoption-diffusion study influenced the analysis of data gathered from the Internet search for Australian relevant subject descriptions. Academics were classified into adopter categories on the basis of innovativeness of curriculum content, and thus provided a basis for understanding the aims of their CAS curriculum, their perceived importance of business needs to the curriculum, and why a particular software became a feature of the curriculum. The data was analysed thematically and the key findings were drawn from the participants' experiences in business and at university. All participants were aware of the increasingly dominant role of CAS in business but a variety of different opinions and beliefs were presented as to the value of CAS as a part of university curricula. However, the overall view was that the academic's response must prepare students to participate in the business world, by ensuring curriculum content included learning processes, teaching practices and software offerings that would provide appropriate business solutions. The findings showed a number of impediments to future curriculum design that need to be addressed. These include academic inadequacies, pedagogical beliefs and practices related to the place of software applications in curriculum design, the need for different software solutions for different business problems, and cost factors related to the decision to introduce new technologies. Recommendations were made as to appropriate topics to include in future curriculum design. All cohorts agreed that enterprise resource planning (ERP) solutions will be the future business software solution of choice to both large and small to medium enterprise (SME) businesses, and a solution was proposed for innovative curriculum design in order to master the complexity of such applications.
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ItemThe learning of fundamental accounting concepts( 2001)In this thesis, as a teacher-researcher, I explored the difficulties many students, who were non accounting majors, experienced in learning accountancy. I chose as main research questions: � What are the specific difficulties encountered by students in learning accounting? � How do I teach accounting differently so that students may learn and understand more effectively? The outcome I was seeking was the development of a method of teaching and learning that would improve student understanding of the subject. I could not identify any problems peculiar to accounting as a subject, although I established by experience that some accounting concepts were `complex' as seen by students. I came to the realisation that if the subject - accountancy - was not the cause of the problem (difficulties in learning) then the problem must reside in me as teacher and / or students as learners. My research was both quantitative and qualitative and involved The University of Melbourne, RMIT University and, to a lesser extent, Goulburn Ovens Institute of Technical and Further Education. My method of data collection involved questionnaires, interviews, an assignment, informal tests and formal examinations. My review of the literature suggested several areas where I could strengthen my teaching for more effective learning and three of these: � Spend additional time on known complex issues � Set appropriate tasks to test understanding (using formative tests) � Seek to increase students' metacognitive skills I incorporated in my subsequent qualitative research when I set about attempting to improve student learning through a metalearning approach involving exploration of poor learning tendencies. Using summative examinations as a test of more effective learning, I concluded that setting frequent informal tests - not forming part of assessment - improved students' learning. However, the attempt to improve student learning through minimising poor learning tendencies was not successful or was at best inconclusive. It appeared that success here would take a much greater lead time than was available to me.
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ItemResearch priorities in accounting education( 1993)This study addresses the issue of research into the education process within the accounting discipline. In the first stage of the study a comprehensive review of all literature relating to accounting education is carried out with the intention of codifying and classifying work done by Australian accounting academics in this field. In the second stage, accounting academics in Victoria were surveyed to ascertain their views as to the importance and relevance of research into accounting education issues from the viewpoint of the accounting profession and themselves as individual academics. A priority rank list is developed to identify the items that are considered of most importance and which have the greatest potential from a research perspective. Accounting common core of knowledge, quality of teaching, utilisation of computers in accounting courses, communication skills and student success emerge as the most important issues worthy of future research attention. The final stage compares these priority areas as identified by the respondents to the survey, with the work done to date as evidenced by the literature reviewed.
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ItemA comparative study of the performance of former TAFE students who articulated into the RMIT accountancy degree 1994-1995( 1997)The primary objective of this thesis was to determine whether the 111 former Technical and Further Education (TAFE) students, who articulated into the Accounting Degree at the Royal Melbourne Institute of Technology (RMIT) in 1994 and 1995, performed at a different academic level than students who did not articulate. The findings of this research are a useful test of government articulation policy and provide feedback to institutions so that they can adjust their student intake to provide maximum efficiency and equity. Previous research has been remarkably consistent in its results, with all studies finding little difference between the academic performance of TAFE background and non-TAFE background students. The current research, however, revealed a different picture for the course under investigation. On all the measures of academic achievement employed, except persistence, ie subject pass rate, grade point average, subject gradings, passes on the first attempt and results in individual subjects, the former TAFE students performed at a significantly lower level than the non-TAFE population. When the results were analysed for the independent variables, year of intake, gender, study mode, enrolment status and age, the pattern of unfavourable differences in performance for the ex-TAFE population was reinforced. Thus, it was concluded that there was an association between origin of students and academic achievement. The explanation posed for the difference between the findings of this thesis and the prior research related to the high proportion of articulation students present in the RMIT Accountancy course, amounting to some 30 per cent of the government funded intake, and the possibility that less able students were selected in order to meet internally imposed TAFE background quotas. At a more fundamental level the build up of articulation students was related to the operation of an 'unmet demand' model of articulation. Under this model the pressure for articulation comes from students who have been reluctantly diverted into the TAFE system upon completion of Year Twelve, but who still hold a very strong preference for a university education.