Non-major accounting students’ learning in a threshold concepts-inspired tutorial programme=Abafundi abangasifundisisi isifundo sokubhalansisa izimali abasifunda emicabangweni ye-threshold egqugquzelwa uhlelo lwama-tutorial.
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Date
2021
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Abstract
Accounting 101 classrooms at universities in South Africa typically consist of large class numbers with both major and non-major accounting students. The students who are majoring in the discipline of accounting have elected to study accounting and qualify as chartered accountants or a similar profession. The students who are not majoring in the discipline of accounting have had accounting imposed upon them as a compulsory discipline in their chosen programmes. Historically, the pass rates and class averages in these classes are low, both internationally (Hove et al., 2010; McGee, Preobragenskaya, & Tyler, 2004) and in South Africa (du Plessis, Muller & Prinsloo, 2005).
The pedagogy, curriculum, assessment style and the delivery of the accounting discipline have been designed with the competencies required by the South African Institute of Chartered Accountants (SAICA). The challenge inherent in this mixed classroom bears reference: as resources were limited,
discipline experts were unable to provide non-major accounting students who do not want to become chartered accountants or those students who possessed an aversion to the discipline, with a design relevant to their specifications. This challenge necessitated a deeper understanding of non-major accounting students’ learning, as well as those students who possessed an aversion to the discipline, as their performance may
contribute to the failure rate. This further necessitated the utilisation of possible innovative methods in order to assist students who do not wish to specialise in accounting in a South African context. The purpose of this study was to investigate the ways in which non-major accounting students
experienced the learning of Accounting 101 in a tutorial programme based on the Threshold Concepts Theory. This innovative method was used to attempt to assist students to overcome the conceptual as well as the emotional barriers to their learning of Accounting 101, and to therefore
think like an accountant, the purpose of the Threshold Concepts Theory.
The qualitative methodology that was used is called Interactive Qualitative Analysis (IQA) and consisted of a two-phased methodology: focus groups and the use of semi-structured interviews to validate the results of the focus group phase. This qualitative study was informed by the principles
of social constructivism, where the construction of knowledge and skills is a social process (Lucas, 2000). The learning paradigm or worldview that the Threshold Concepts Theory propounds is also that of social constructivism (Meyer & Land, 2008). The IQA analysis provided a Systems Influence Diagram (SID), which is a graphical representation of the themes or affinities that emerged during the learning journey of the participants. The holistic approach to learning adopted by the participants drove the entire study and influenced how effectively the participants interacted with the Accounting 101 threshold concepts tutorial questions. The design of these tutorial questions also influenced the challenging dynamics of the discipline content. The challenges found within the discipline content influenced the learning experiences of the participants, and in turn resulted in two ‘super-affinities’ that addressed the conceptual and emotional barriers to learning.
The concept of ‘interprogramminarity’ was created for this study, which describes research conducted amongst programmes that housed the same discipline, namely, Accounting 101, for this study. This concept will allow discipline experts to use the tentative framework provided to teach
non-major accounting students to think in the discipline when they embark on their learning journey. The framework also suggested that the personality traits of the students should be assessed prior to and upon completion of their learning journey, using the Myers-Briggs Type Indicator, so that
students could be aware of which quadrant of the Eysenck Personality Theory they belonged to, and if there was any change when they mastered the discipline.
Iqoqa
Egunjini lesifundo sokubhalansisa izimali 101 emanyuvesi aseNingizimu Africa kukhona abafundi abaningi abanamameja nabangenawo kulesi sifundo. Abafundi abameje kulesi sifundo sokubhalansisa izimali bakhetha ukufunda lesi sifundo bese beba ongoti ekubhalansiseni izimali (chartered accountants) noma umkhakha ocishe ufane. Abafundi abangameji ngalesi sifundo basenza ngenxa yokuphoqwa yizinhlelo abazikhethile. Ngokomlando, izinga lokuphumelela nangomlinganiso weklasi kuphansi kakhulu nhlangothi emhlabeni wonke naseNingizimu Afrikha.
Uhlelo lokufundisa, okwakhe isifundo, isitayela sokuvivinya kanye nokulethwa kwesifundo sokubhalansisa izimali, bekuqoshwa ngekhono elidingwa abakwaSAICA. Izinselelo ezimukeliwe kuleli klasi elixubile ziveza okuthile njengoba nokusetshenziswayo kunomkhawulo. Ongoti besifundo babengakwazi ukuhlinzeka ngokukhethekile izitshudeni ezingamejile ezingafuni ukuba ongoti kulesi sifundo, noma labo bafundi abangasinambithisi lesi sifundo.
Le nselelo ilekelela ukuqonda okujulile ngokufunda kwabafundi abangamejile ngaso, kanye nalabo bafundi abangasinambithisi ngoba ukungaphumeleli kwabo kwengeza inani labangaphumeleli. Lokhu kuqhubeka kulekelele ukusetshenziswa kwezindlela ezinobungcweti ukuze kulekelele abafundi abangafisi ukufundisisa isifundo sokubhalansisa izimali ngokwesimo saseNingizimu Afrika. Inhloso yalolu cwaningo ukuphenya izindlela abafundi abangasifundisisi lesi sifundo abazifundile ngokufunda isifundo sokubhalansisa izimali 101 kuhlelo lwamatutorial olugxile kwinjulalwazi yemiqondo yeThreshold. Le ndlela enobuchule yasetshenziswa njengomzamo wokusiza abafundi bakwazi ukunqoba izithiyo ekucabangeni kanye nasemizweni ekufundeni isifundo sokubhalansisa izimali 101 kanye nokuthi nje bacabange njengabo ongoti bokubhalansisa izimali.
Indlela yekhwalithethivu yasetshenziswa ebizwa nge-Interactive Qualitative Analysis eyakhiwe izimo ezimbili zendlela: iqoqo eligxilisiwe kanye nokusetshenziswa kwengxoxo engahlelekile ukuqinisekisa imiphumela yesimo seqoqo eligxilisiwe. Le ndlela yekhwalithethivu kulesi sifundo ithonywa izimiso ze-social constructivism, lapho ukwakhiwa kolwazi kanye namakhono kuyinkambiso yenhlalo. Izindlela zokufunda noma zokubuka umhlaba ukuthi injulalwazi yemicabango ngokweThreshold nayo inokuxhumana ne-social concructivism. Isihlaziyo seIQA sanika okumelwe umdwebo, Okuwuhlelo Oluthonya Isifanekiso (Systems Influence Diagram), olunezindikimba ezivela ngesikhathi sohambo lokufunda kwababambe iqhaza. Indlela yokwenza eqoqa konke ekufundeni yakhethwa ababambe iqhaza ukushayela isifundo sonke nokuthi laba nomthelela kanjani iqhaza labayingxenye ekusebenzeni lesi sifundo esingu 101 mayelana nemibuzo yetutorial nemicabango yethreshold. Umqopho wemibuzo yetutorial yathonya izinselelo ezahlukahlukene nokuqukethwe kwesifundo. Izinselelo ezatholakala kokuqukethwe kwesifundo kwathonya asebekufundile kwababambe iqhaza nokuthi yaveza imiphumela emibili kwi-supper-affinities elungisa izithiyo kokucatshangwayo kanye nasemizweni ekufundeni.
Umcabango we-interprogramminarity wakhiwa watholwa uchaza ukuhanjiswa kocwaningo ngaphansi kwezinhlelo eziningi ezikhoselise isifundo esaziwa ngesifundo sokubhalansisa izimali. Lo mcabango uzovumela ongoti bomkhakha ukuba basebenzise uhlaka olwanikezwa ukufundisa lesi sifundo kulabo abangamejile ngaso khona bezokwazi ukuthatha uhambo lokufunda nokucabanga ngalesi sifundo. Uhlaka lubeka ngokuthi umfundi kufanelwe avivinywe ngaphambi kokuba aphothule izifundo zonke, kusetshenziswa i-Myers-Briggs Type Indicator. Ukuze abafundi bezokwazi ukuthi isiphi isilinganiso senjulalwazi yeEysenck Personality Theory abakhosele kuyo uma kukhona ushintsho ngesikhathi besiqondisisa kahle isifundo.
Description
Doctoral Degree. University of KwaZulu-Natal, Durban.