Dissertations / Theses on the topic 'Accounting Study and teaching (Higher) Victoria'
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.
Full textRowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.
Full textBright, Anthony R. "The education and training of accounting technicians in the Sultanate of Oman : The accounting diploma program at Sultan Qaboos University." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/652.
Full textAddison, Patricia A. "Receptivity to a proposed change in accounting education." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1196.
Full textBray, Nayeema. "An accounting syllabus for marketing students as determined by SME needs and specifications." Thesis, Cape Peninsula University of Technology, 2007. http://hdl.handle.net/20.500.11838/1702.
Full textIn South Africa, SME development has been identified by government as a priority in creating jobs to solve high unemployment. SMEs also often battle to survive in a tough and ever changing business world. There is a high failure rate among many SMEs. Some of the reasons for the high rate of failure are that the owner or manager is unfamiliar with established business practices, lack of managerial expertise in business management and lack of finance to fund the business. It is essential that the individuals responsible for the management of the business have the necessary training and expertise to equip them for the successful running of the business. It is therefore crucial that all employees in the SME sector irrespective of the department they work in obtain some degree of training and expertise. These employees also need some knowledge of the financial position of the business. This can only be made possible if all employees have a fair amount of financial knowledge so that decision~making is made easier. The curriculum of the CPUT subject 'Accounting for Marketers' may not meet the requirements of SMEs. It is an advisable that SMEs requirements should be continually measured against the course offering to ensure that the course equips the students with the financial knowledge needed by SMEs. This can be done as CPUT has close ties with these SMEs through co-operative education and intemships. An attempt was made to identify the skills and techniques required by the marketing students pertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabi used in education. This comparison would hopefully lead to a clear understanding of the gaps between education and practice, if any, which will enable the researcher to make recommendations regarding the 'Accounting for Marketers' syllabi. The main purpose of the study was to measure the gap, if any, between the subjects 'Accounting for Marketers' offered at CPUT and the requirements of the SMEs. If indeed a gap exists, the institution can broaden certain aspects of the syllabi, by incorporating case studies on legitimate companies, which will aid the students to stay informed about Accounting in their field of expertise. There will be better integration of theory and practice. A descriptive research method was followed using a census survey research design to present a structured comprehensive questionnaire to the total population of SMEs affiliated with the Department of Cooperative Education and that have participated in the experiential training program. The number of SMEs who completed and returned the questionnaires was 15. This resulted in a response rate of 50 percent which was a fair representation of the entire census. In support of the findings recommendations were made regarding each component that formed part of an accounting syllabus. The results indicated that certain components in the accounting syllabus were rated as very important and others not. Components that were referred to as important but which were not a part of the syllabus will be under scrutiny by the researcher to come to a resolution, where these components will be accommodated in the accounting syllabus for marketing students for 2008.
Chen, Tien-yiu Theodore, and 陳天佑. "University accounting education in Hong Kong: an analysis of tri-partite perceptions." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45881820.
Full textBrubaker, Thomas F. "Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2912/.
Full textBeck, Richard Alan. "Retention and dropout rates for a sample of national higher certificate students in the school of accounting." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1408.
Full textVenter, Antoinette. "Cognitive preparation of NCS (grades 10-12) accounting learners for studies at a University of Technology." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2367.
Full textThis study focuses on the cognitive preparation of National Curriculum Statement (NCS) (Grades 10 – 12) Accounting learners for studies at a University of Technology (UoT). The purpose was to determine to what extent NCS cognitively prepares Accounting learners for studies at a UoT, and whether there is a difference in the extent to which NCS (pre-2014) and CAPS (2014) cognitively prepare learners for the first-year National Higher Certificate in Accounting and Financial Information Systems at a selected University of Technology (UoT). This study is contextually situated within the curriculum theories developed by Basil Bernstein‘s ‘code theory’ in the sociology of education. The theoretical framework for this thesis draws on the work of David Conley’s redefining college readiness, in which he argues that Higher Education (HE) readiness is a multi-faceted concept comprising numerous variables. Cognitive preparation for HE Accounting studies is reviewed in terms of the educational objectives of the cognitive domain of Benjamin Bloom. A mixed method approach for the research design was employed. The quantitative approach entailed completion and analysis of questionnaires by first-year Accounting students at a selected UoT to ascertain learners’ levels of Accounting competence as envisioned by the NCS (Grades 10 – 12). Marks for the Grade 12 National Senior Certificate (NSC) examination in Accounting were obtained so that these examination marks could be compared with students’ levels of Accounting competence and marks at the end of the first term (March). The qualitative approach entailed document analyses of the Accounting FET (Grades 10 – 12) curriculum, the curriculum of the National Higher Certificate, the NSC Accounting examination of 2014, and the National Higher Certificate in Accounting March 2015 assessment, as well as interviews with the Accounting 1 lecturers at a selected UoT. Data revealed that the NCS (Grades 10 – 12) Accounting curriculum (formal or intended curriculum) adequately prepares learners cognitively for studies at a UoT. There is little evidence that CAPS prepares learners better for tertiary studies than students not trained according to CAPS. There is a statistically significant relationship between the mark obtained in the NSC, the mark in the questionnaire and the formal assessment in March. There are, however, various other factors that contribute to academic success or failure and drop-out in HE. Findings from this study suggest that the Department of Basic Education (DBE) and universities could work more closely together in various subject groups to ensure these challenges are met and that universities provide feedback to the DBE on whether the changes implemented are making a difference to the quality of first-year students who enter university.
Coker, Dianna Ross. "The role of visual-spatial aptitude in accounting coursework." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-170640/.
Full textEddington, Alicia F. "A Study of African American Students' Completion of an Accounting Degree at a Private University." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc33145/.
Full textMyers, Lyndrianne Peta. "An analysis of the structure of knowledge and students' construction of knowledge in an introductory accounting course." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013227.
Full textHuffman, William E. (William Eugene). "Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278248/.
Full textMkhize, Thandeka Fortunate. "An analysis of the certificate of the theory of accounting knowledge and knower structures : a case study of professional knowledge." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1019771.
Full textWilliams, John David 1948. "A Comparison of Profiles of Success in Two Instructional Methods." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331178/.
Full textAlves, Vilma Aparecida Frois Lima. "A produ????o cient??fica na ??rea cont??bil: um perfil das pesquisas realizadas em um programa de mestrado no per??odo de 2001 a 2010." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/542.
Full textScientific research is presented as a way to develop systematic responses to emerging global issues of the world of historical and human needs; its rationalization takes place through inquiries, questions and concerns. This study aimed to outline a profile of research studies developed by a master's program in accounting from 2001 to 2010, trying to identify advances and limitations and to highlight the levels of methodological appropriateness and the compliance with the quality standards of research in accounting. A descriptive qualitative approach was adopted to achieve those goals. Data were collected through documentary analysis and analyzed using descriptive statistics and content analysis. We found that the master students' interest concentrated mainly on financial accounting with 131 (52%) conducted research studies, followed by controlling and management with 119 (48%) studies. The themes of greatest interest to researchers in those fields were performance management practices with 67 (27%) studies, followed by continued education and corporate training in accounting with 47 (19%) studies, and by accounting information and the capital market with 39 (16%) studies. Regarding the scientific features of the analyzed studies, we found greater compliance with the criteria related to \"how to research\", i.e., it was observed that the researchers aimed to elucidate aspects such as: a) research type; b) methods and techniques of data collection and analysis. We further observed that their difficulties were related to \"what and why\" research, such as greater clarity, delimitation, and articulation between: a) the title; b) the problem and; c) goals to be achieved. Regarding the scientific quality of the research abstracts, we found difficulties related to aspects such as: a) the approach and the type of the conducted research; b) the synthesis of the main findings and the conclusions of the study. We concluded that the main concern of researchers concentrated rather on methodological aspects than on epistemological and formal aspects. That fact shows that there are still difficulties in identifying the study object, in formulating the research question, its relation to the theme and the goals. The means should be defined according to the goals to be achieved and the solution of the investigated problems. In order to achieve a theoretical and methodological adequate and consistent level in scientific research, the epistemological aspects must be taken into account in the first place
A pesquisa cient??fica apresenta-se como uma forma de elaborar respostas sistematizadas ??s problem??ticas emergentes do mundo das necessidades hist??ricas e humanas, e sua racionaliza????o se d?? por meio de indaga????es, d??vidas e inquieta????es. Este estudo teve como objetivo geral delinear um perfil das pesquisas desenvolvidas em um programa de mestrado em ci??ncias cont??beis no per??odo de 2001 a 2010, procurando identificar avan??os e limita????es que evidenciam os n??veis de adequa????o metodol??gica e o atendimento dos padr??es de qualidade das pesquisas na ??rea cont??bil. Para tanto, realizou-se uma pesquisa descritiva de abordagem qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Constatou-se que o foco de interesse dos mestrandos foi na ??rea de concentra????o contabilidade financeira, com 131 (52%) pesquisas realizadas, seguida da controladoria e gest??o, com 119 (48%) trabalhos. As tem??ticas de maior interesse dos pesquisadores nas ??reas foram pr??ticas de gest??o de desempenho, com 67 (27%) trabalhos, seguidas da educa????o formativa e corporativa continuada na ??rea cont??bil, presente em 47 (19%), da informa????o cont??bil, e o mercado de capitais, presente em 39 (16%) trabalhos. Quanto ??s caracter??sticas cient??ficas das pesquisas analisadas, constatou-se maior atendimento dos crit??rios relacionados a como pesquisar? Ou seja, percebeu-se a preocupa????o dos pesquisadores em esclarecer aspectos como: a) tipo de pesquisa; e b) m??todos e t??cnicas para a coleta e para a an??lise dos dados coletados. Foram verificadas dificuldades quanto aos quesitos relacionados a o qu?? e para qu?? pesquisar? , tais como maior clareza, delimita????o e articula????o entre a) t??tulo, b) problema e c) objetivos a serem alcan??ados. Quanto ?? qualidade cient??fica do resumo nas pesquisas, constataram-se dificuldades em rela????o ?? presen??a de aspectos como a) a abordagem e o tipo de pesquisa realizada e b) s??ntese dos principais resultados e conclus??es do estudo. Concluiu-se que a preocupa????o maior dos pesquisadores foi quanto aos aspectos metodol??gicos que se sobressa??ram em rela????o aos epistemol??gicos e formais. Esse fato evidencia que ainda existem dificuldades quanto ?? identifica????o do objeto de estudo, ?? formula????o do problema de pesquisa, sua rela????o com o tema e os objetivos. Os meios devem ser estabelecidos em fun????o do alcance dos resultados e da resolu????o dos problemas investigados. Para que uma pesquisa cient??fica tenha adequa????o e consist??ncia te??rico-metodol??gica, precisa considerar prioritariamente os aspectos epistemol??gicos
Guerra, Vanderley Rodrigues. "Analise das condi????es de ensino das disciplinas cont??beis em cursos de Administra????o de empresas nas microrregi??es de Birigui e Ara??atuba." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/469.
Full textNotably, the current market is increasingly competitive and that requires more skilled professionals; therefore, some important aspects should be explored in the training of these professionals so that they can develop what is expected of them. So, the general objective of this research was to identify and evaluate the educational content of Accounting in Business courses in the micro-region of Ara??atuba and Birigui, stressing that this is an excellent tool to aid in decision-making processes. The teaching conditions were analyzed and the perceptions of teachers who teach Accounting subjects were obtained, as well as the perception of the coordinators of the courses of Business Administration. Techniques were applied to literature, documentation, content analysis to evaluate the teaching plans of each accounting discipline, in addition to descriptive statistics, combined with cluster analysis and multidimensional scaling for data collected with questionnaires. The analysis of the programs revealed that the two micro-regions have a very similar curricular grid and structure in the teaching plans, with good variation in teaching strategies, a variety of evaluation criteria and emphasis on certain content groups. In the perception of the respondents there is a higher turnover of the coordinators, who have quite a few years' experience in higher teaching. On the other hand, most of the teachers said they that they know the pedagogical project of the IES they teach and all exercise another professional activity. In the assertions, all of the interviews agreed that the professional experience of the teacher contributes to update programs and that the contents of the courses are related to the objectives of the course of Business Administration and are important for the future Administrator. Most of them further agree that the provision of Accounting disciplines reveals an alternative in the profession performance for the future Administrator and students identify the integration of Accounting disciplines with other disciplines of the course.
Notadamente o mercado atual est?? cada vez mais competitivo e isso requer profissionais cada vez mais qualificados, portanto alguns aspectos importantes devem ser explorados na forma????o desse profissional, para que ele possa desenvolver o que se espera. Assim o objetivo geral desta pesquisa foi identificar e avaliar as condi????es de ensino de conte??dos de Contabilidade nos cursos de Administra????o de Empresas da microrregi??o de Ara??atuba e de Birigui, tendo em vista que essa seja uma excelente ferramenta para aux??lio ??s tomadas de decis??es. Foram analisadas as condi????es de ensino e obtidas as percep????es dos professores que lecionam as disciplinas cont??beis e dos coordenadores dos cursos de Administra????o de Empresas. Foram aplicadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos planos de ensino de cada uma das disciplinas cont??beis, al??m de estat??stica descritiva, combinada com a an??lise de cluster e com o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou que as duas microrregi??es possuem uma grade curricular e uma estrutura nos planos de ensino bem parecidas, tendo uma boa varia????o nas estrat??gias de ensino, uma variedade nos crit??rios de avalia????o e ??nfase em determinados grupos de conte??dos. Na percep????o dos respondentes indica uma maior rotatividade dos coordenadores, esses possuindo um bom tempo de magist??rio superior, j?? a maior parte dos professores, afirma que conhecem o projeto pedag??gico das IES que lecionam e todos exercem outra atividade profissional. Nas assertivas todos os sujeitos pesquisados concordam que a experi??ncia profissional do professor contribui para atualiza????o dos programas, os conte??dos das disciplinas est??o relacionados aos objetivos do curso de Administra????o de Empresas e s??o importantes para o futuro Administrador. A maioria ainda concorda que a oferta das disciplinas Cont??beis revela uma alternativa de atua????o profissional para o futuro Administrador e que os alunos identificam a integra????o das disciplinas Cont??beis com outras disciplinas do curso. Com o escalonamento multidimensional pode-se concluir que os professores de cada uma das disciplinas Contab??is analisadas nesta pesquisa e os coordenadores do curso de Administra????o de Empresas possuem opini??es distintas.
Tcheou, Hellen. "Avalia????o do ensino de contabilidade nos cursos de administra????o de empresas na cidade de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2002. http://132.0.0.61:8080/tede/handle/tede/576.
Full textThis research aims at evaluating the instruction of the Accounting subject in the Business Administration graduation courses, considering the items that integrate the planning of the course: objectives, content x recommended bibliography, methodology e evaluation. This theme has been chosen for the importance of this subject in the administrative processes, and from being important to its instructors, in the analysis, interpretation and evaluation of the accounting data in the business management. The reference parameter that has been used is the consolidation of information that has been extracted from the bibliography revision. The focus sample were the graduation institutions that have gotten consecutive A (mark) in the "Provao" (evaluation) since 1996, in Sao Paulo city. These qualifiers attribute a remarkable recognition to these institutions in the market for its excellency in instructing, assured by the high level of competition in the examinations to enter these schools. The results of evaluation of the course plan that were available for this research presents prominent details that sometimes are followed by contradictions. Find below the main conclusions presented in an abbreviated way: The content of the subject (accounting) presented in the educational structures basically focus on the importance of Accounting as a managing instrument, although they differ in relation to practical application; For the subjects: General and Cost Accounting, the content presents a sequence of topics that develop the introducing concepts of the subject, as well as the techniques related to it; The program content of the analyzed subject, does not present expressive divergences in relation to the objectives, maintaining coherent amount of topics in relation to the established schedule; The instruction methodology suggested by Graduation Institutions get mixed with the pre-established objectives, endangering the development of competences that contribute to the professional development of the business administrator; on the other hand other Graduation Institutions do not point out suggestion of methodology, which characterizes a concern in the analysis and selection of activities that will be ab provide the students with the essential experiences for the learning and competence constitution; Although superficially present in all subjects, the instruction evaluation process was not identified in any of the structures, and useful inform to students and instructors of the subjects were not collected.
O objetivo desta pesquisa foi avaliar o ensino da disciplina de Contabilidade nos cursos de gradua????o em Administra????o de Empresas, nos itens que integram o plano de curso: objetivos, conte??dos x bibliografia recomendada, metodologia e avalia????o. A escolha do tema foi motivada pela import??ncia desta disciplina para os seus gestores nos processos administrativos, na an??lise, interpreta????o e avalia????o dos dados cont??beis no gerenciamento dos neg??cios. O par??metro de refer??ncia utilizado foi a consolida????o de informa????es extra??das da revis??o bibliogr??fica. A amostra selecionada foi a das institui????es de ensino superior que obtiveram sucessivos conceitos A no Prov??o desde 1996, na cidade de S??o Paulo. Esses qualificadores conferem a essas institui????es not??rio reconhecimento no mercado pelo alto grau de excel??ncia no ensino, corroborado pelos altos ??ndices de concorr??ncia nos exames vestibulares de admiss??o a essas escolas. O resultado de avalia????o dos planos de curso, disponibilizado para esta pesquisa, apresenta destaques por vezes seguidos de contradi????es. As principais conclus??es encontram-se sinteticamente expostas a seguir: Os conte??dos da disciplina de Contabilidade, evidenciados nas estruturas curriculares, contemplam em sua ess??ncia, a import??ncia da Contabilidade como instrumento de gest??o. No entanto, a sua aplicabilidade apresenta diverg??ncias; Para as disciplinas de Contabilidade Geral e de Custos, os conte??dos apresentam seq????ncia de t??picos que desenvolvem conceitos introdut??rios da disciplina al??m das t??cnicas pertinentes a ela; Os conte??dos program??ticos das disciplinas analisadas n??o apresentaram diverg??ncias significativas quanto aos objetivos mantendo coer??ncia de volume de t??picos com as cargas hor??rias estabelecidas; As metodologias de ensino, sugeridas pelas IES, confundem-se com os objetivos predeterminados, comprometendo o desenvolvimento das compet??ncias na forma????o profissional do Administrador de Empresas; por um lado, outras IES n??o apontam sugest??o de metodologia, o que demonstra pouca preocupa????o na an??lise e sele????o de atividades que poder??o propiciar aos alunos as experi??ncias essenciais para a aprendizagem e constitui????o de compet??ncias; O processo de avalia????o de aprendizagem, apesar de subliminarmente presente em todas as disciplinas, n??o foi identificado em nenhuma das estruturas, deixando de coletar informa????es ??teis a alunos e a docentes sobre a efetividade das disciplinas.
SINATORA, Jos?? Roberto Pereira. "Estudo explorat??rio sobre o ensino dos conte??dos de sistemas de informa????o nos cursos de ci??ncias cont??beis da cidade de S??o Paulo." FECAP, 2004. http://tede.fecap.br:8080/jspui/handle/tede/687.
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The companies have been using information system to be competitive on market. The university is the place where the future accountants are graduated, they will act in companies, graduate professionals who attend to the organization??s demand, which arrange the work market. The resolution CNE/CES n?? 06/2004, which contains the National Curricular Directrixes to Accounting courses, it is very flexible in relation to these courses' curriculums, and defines that in the future accountant's graduation the use of technological innovation, including development capacity, analysis and implant accounting information system and management information system, everything using the information technology. Based on that, this research tried to study the information system contents given in Accounting courses from S??o Paulo city, during 2003 and 2004. This is an exploratory and descriptive research, it was accomplished in graduation institutions which were listed under Accounting Regional Council from S??o Paulo state, it was accomplished by means of interview and questionary, close to courses coordinators and professors. It was acquired 100 questionairies in 37 institutions. The second part of the questionary was accomplished in Likert scale, and the data was treated with multivaried factorial, using SPSS software (Statiscal Package for the Social Sciences). The result indicate favorable and unfavorable aspects. Favorable aspects were presented the annual contents update, working hours, the reach of the course purposes and the preocupation with the entrepreuner practices. Unfavorable aspects there are the low integration with other subjects of the course, the integration among professors, low discussion of contents between professor's group and the fact of great part of researched instituitions use accounting system applied in accounting offices or small companies, there are few institutions that keep agreement with system suppliers ERP (Enterprise Resource Planning).
As empresas t??m usado sistemas de informa????o para que sejam competitivas no mercado. A universidade ?? o local em que se formam os futuros contadores, que atuar??o nas empresas, devendo formar profissionais que atendam ??s demandas das organiza????es, que comp??em o mercado de trabalho. A resolu????o CNE/CES n?? 06/2004, que cont??m as Diretrizes Curriculares Nacionais para os cursos de Ci??ncias Cont??beis, ?? bem flex??vel em rela????o aos curr??culos de tais cursos, e define que na forma????o do futuro contador seja contemplado o uso das inova????es tecnol??gicas, inclusive capacidade de desenvolver, analisar e implantar sistemas de informa????o cont??bil e de controle gerencial, usando a tecnologia de informa????o. Com base no exposto, esta pesquisa procurou estudar os conte??dos de sistemas de informa????o ministrados nos cursos de gradua????o em Ci??ncias Cont??beis da cidade de S??o Paulo, durante os anos de 2003 e 2004. A pesquisa ?? explorat??ria e descritiva, realizada nas institui????es de ensino superior listadas no site do Conselho Regional de Contabilidade do estado de S??o Paulo, realizada por meio de entrevistas e question??rios, junto aos coordenadores dos cursos e professores. Foram obtidos 100 question??rios em 37 institui????es. A segunda parte do question??rio foi realizada em forma de escala de Likert, e os dados obtidos foram tratados por meio de an??lise fatorial multivariada, com o software estat??stico SPSS (Statistical Package for the Social Sciences). Os resultados obtidos apontam aspectos favor??veis e desfavor??veis. Como favor??veis apresentaram-se a atualiza????o anual dos conte??dos, a carga hor??ria, o alcance dos objetivos do curso e a preocupa????o com as pr??ticas empresariais. Como desfavor??veis h?? a baixa integra????o com as demais disciplinas do curso, a integra????o entre os docentes, a pouca discuss??o dos conte??dos entre o corpo docente e o fato de que a maioria das institui????es pesquisadas use sistemas cont??beis aplicados penas em escrit??rios de contabilidade ou pequenas empresas, sendo baixo o n??mero de institui????es que mant??m conv??nios com fornecedores de sistemas ERP (Enterprise Resource Planning).
Ara??jo, Cl??udio Toscano de. "As condi????es de oferta da disciplina de Controladoria em cursos de Ci??ncias Cont??beis na regi??o metropolitana de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/497.
Full textThe Comptrollership is a subject of the most interesting, is by aspects that cause divisions of opinions as for existing career opportunities in the area. However, both to position itself as to apply for vacancies, it is necessary that the professional has a training that empower. Most courses of accounting Sciences in Brazil and particularly in the greater of the S??o Paulo are offered during night and frequented by students who came from the public school with serious educational deficiencies, working during the day and are faced with several difficulties. The problem investigated in this study concerns the conditions of education of the discipline Comptrollership in Accounting Sciences courses of IES of the metropolitan region of the S??o Paulo, where there are significant differences between these conditions in the courses well evaluated by MEC in relation to the other and what is the perception of teachers and coordinators responsible for such courses with respect to the subject. The work was based on field research conducted with teachers and coordinators of 21 IES divided into 2 groups, being the Group 01 composed 14 IES with the concept of minimum grids 3 and 7 with IES group 02 with concept less than 3. There was also the documentary research grounded in teaching plans of discipline in multiple IES search object. The aspects evaluated as differences of group IES were 01: indication of other sources besides books, teacher is professional experience in the area of the Comptrollership, discussion of the contents of the Comptrollership with other teachers of the course and identification by the students of the integration of the contents of other subjects of the course with Comptrollership. Documentary research pointed as key differentiators of group IES 01: greater diversity and detailing of contents covered; indication of a greater number of bibliographic references that include foreign authors, less transparency as to the final/end evaluation on discipline and greater variation in teaching strategies used.
Controladoria ?? um assunto dos mais interessantes, seja pelos aspectos que causam divis??es de opini??es como pelas oportunidades profissionais existentes na ??rea. Todavia, tanto para posicionar-se como para candidatar-se ??s vagas existentes, ?? necess??rio que o profissional tenha uma forma????o que o capacite. A maioria dos cursos de Ci??ncias Cont??beis no Brasil e em particular na Grande S??o Paulo s??o oferecidos no per??odo noturno e freq??entados por alunos que vieram da escola p??blica com s??rias defici??ncias educacionais, que trabalham durante o dia e se defrontam com diversas dificuldades. O problema investigado neste estudo diz respeito ??s condi????es de ensino da disciplina Controladoria em cursos de Ci??ncias Cont??beis das IES da regi??o metropolitana de S??o Paulo, se h?? diferen??a significativa entre essas condi????es nos cursos bem avaliados pelo MEC em rela????o aos demais e qual ?? a percep????o de professores e coordenadores respons??veis por tais cursos com rela????o ao assunto. O trabalho foi elaborado com base em pesquisa de campo realizada com professores e coordenadores de 21 IES divididas em 2 grupos, sendo o grupo 01 composto por 14 IES com conceito de ENADE m??nimo de 3 e o grupo 02 com 7 IES com conceito menor que 3. Houve tamb??m pesquisa documental fundamentada nos planos de ensino da disciplina nas v??rias IES objeto da pesquisa. Os aspectos avaliados como diferencias das IES do grupo 01 foram: indica????o de outras fontes bibliogr??ficas al??m de livros; experi??ncia profissional do docente na ??rea de Controladoria; discuss??o dos conte??dos de Controladoria com outros professores do curso e identifica????o por parte dos alunos da integra????o dos conte??dos de outras disciplinas do curso com Controladoria. A pesquisa documental apontou como principais diferenciais das IES do grupo 01: maior diversidade e detalhamento dos conte??dos abordados; indica????o de um maior n??mero de refer??ncias bibliogr??ficas que incluem autores estrangeiros; menor transpar??ncia quanto ?? avalia????o final na disciplina e maior varia????o nas estrat??gias de ensino utilizadas.
Henrique, Marcelo Rabelo. "An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2008. http://132.0.0.61:8080/tede/handle/tede/429.
Full textForensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities".
A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".
Moreira, Ivelise de Maria Mena Barreto. "O ensino de contabilidade para os alunos iniciantes no curso de Ci??ncias Cont??beis da Universidade Federal do Maranh??o." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/653.
Full textThis research aims at identifying the reasons for the main difficulties faced by the novice students at UFMA's Accounting Course in the subjects Basic and Intermediate Accounting when they start the course. It also aims at identifying the teaching techniques that may contribute to the improvement of these subjects. To reach the proposed aims, field research methodologies were adopted, such as: literature review and questionnaires to novice students of the course as well as Accounting Professors. The data collected allowed us to make a comparison of the situation of UFMA's Accounting Courses in the cities of S??o Luis and Imperatriz. The findings show that a great part of the students are single males, with age varying from 18 to 25. They also show that most professors use the lecture technique and blackboard, and want a change in the curriculum of the course. Both professors and students think the course's teaching conditions are inadequate, what contributes to their lack of motivation. It was concluded that development courses in the Didactics and Teaching Methodology should be offered to the Academic Staff of UFMA by its Business Administration and Accounting Department, what may contribute to improve the teaching of the Basic and Intermediate Accounting subjects.
Este trabalho tem por objetivo conhecer as principais causas que contribuem para as dificuldades encontradas pelos alunos iniciantes no curso de Ci??ncias Cont??beis da UFMA nas disciplinas de Contabilidade B??sica e Intermedi??ria, ao ingressarem no curso, e identificar as t??cnicas de ensino que possam contribuir para o aprimoramento dessas disciplinas. Na tentativa de atingir o objetivo proposto no presente trabalho, optou-se por adotar metodologias de pesquisa de campo tais como: pesquisa bibliogr??fica e aplica????o de question??rio aos alunos iniciantes no curso e aos professores de Contabilidade. Os dados coletados permitiram uma compara????o entre a situa????o dos cursos de Ci??ncias Cont??beis da UFMA, sediados em S??o Luis e Imperatriz. Os resultados mostram que uma grande parte dos alunos s??o do sexo masculino, solteiros, e, na faixa et??ria de 18 a 25 anos. Observa-se tamb??m que, a maioria dos docentes pesquisados utiliza a t??cnica da aula expositiva por meio do quadro-de-giz, e, ?? favor??vel ?? mudan??a da grade curricular. Na opini??o, tanto dos docentes como dos discentes as condi????es de ensino do curso s??o inadequadas, o que contribui para a falta de motiva????o destes, Ao final deste estudo conclui-se que dever??o ser promovidos por parte do Departamento de Ci??ncias Cont??beis e Administra????o da UFMA, cursos de aperfei??oamento aos docentes principalmente na ??rea de Did??tica e Metodologia de Ensino, o que poder?? contribuir para o aprimoramento do ensino das disciplinas objeto desse estudo.
ANAST??CIO, Jessica Barros. "Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/764.
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This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The data was collected in interviews with three teachers from public higher education institutions in Southeast Brazil, and was analyzed through content analysis method. The knowledge was identified in the case study "How to facilitate the learning of Cost Accounting for students who did not choose the Accounting career?", in witch is used: active methodologies; professional ethics; knowledge of the specific content and discipline; respect for student opinion; planning and evaluation of learning; reflection on teaching practice; background of contents; and theoretical-practical relation. The knowledge we can identify in the teaching case: "Formative assessment of the student in a constructive perspective" is about: evaluation of learning in the identification of advantages and difficulties of students and it's reflection in teaching practice; ethics and academic honesty; usage of tools and evaluation criteria for learning; new technologies in education; research of teaching practice; encouraging ethics and positive attitudes in students; and the use of reflection on teaching practice. The knowledge identified in the other teaching case called "Evaluation as an opportunity to develop professional ethics", is: use of ethics in teaching; academic honesty; encouragement of positive attitudes in students; and reflection on the teaching practice. We highlight the common knowledge of the three teaching cases: a) confronting ethical dilemmas in teaching; b) reflection on the teaching practice; c) use of evaluation to develop academic honesty, learning the contents and valuing the accounting profession. It is concluded that the identified knowledge comes from the knowledge of the discipline, the classroom practice, the institution of education where the teachers work, the coexistence with the peers and with the students, as well as of the personal, professional and academic trajectory experienced by teachers until then.
O presente trabalho tem como objetivo conhecer e analisar os saberes que se fazem presentes em casos de ensino relatados pelo professor de Ci??ncias Cont??beis. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados em entrevistas realizadas com tr??s docentes de institui????es de ensino superior p??blicas da regi??o Sudeste do Brasil, e as informa????es foram analisadas por meio da an??lise de conte??do. Os saberes identificados no caso de ensino "Como facilitar a aprendizagem da Contabilidade de Custos para alunos que n??o escolheram o curso de Ci??ncias Cont??beis?" foram: uso de metodologias ativas; ??tica profissional; saber do conte??do especifico e da disciplina; respeito ?? opini??o dos alunos; planejamento e avalia????o da aprendizagem; reflex??o sobre a pr??tica docente; contextualiza????o dos conte??dos; e rela????o te??rico-pr??tica. Os saberes identificados no caso de ensino ??Avalia????o formativa do aluno em uma perspectiva construtiva?? foram: a avalia????o da aprendizagem na identifica????o de avan??os e dificuldades dos alunos e na reflex??o sobre a pr??tica de ensino; ??tica e honestidade acad??mica; uso de instrumentos e crit??rios da avalia????o da aprendizagem; novas tecnologias no ensino; a pesquisa da pr??tica de ensino e incentivo ?? ??tica e a atitudes positivas nos alunos. Os saberes identificados no caso de ensino "Avalia????o como oportunidade para desenvolver a ??tica profissional" foram: uso da ??tica na doc??ncia; honestidade acad??mica; incentivo de atitudes positivas nos alunos; e reflex??o sobre a pr??tica docente. Destacam-se os saberes em comum aos tr??s casos de ensino: a) enfrentamento de dilemas ??ticos na doc??ncia; b) reflex??o sobre a pr??tica docente; c) uso da avalia????o para desenvolver a honestidade acad??mica, a aprendizagem dos conte??dos e a valoriza????o da profiss??o cont??bil. Conclui-se que os saberes identificados s??o provenientes do conhecimento da disciplina, da pr??tica de sala de aula, da institui????o de educa????o onde os professores atuam, da conviv??ncia com os pares e com os alunos, bem como da trajet??ria pessoal, profissional e acad??mica vivenciada pelos docentes at?? ent??o.
Mendon??a, Janete de F??tima. "Pesquisa sobre a percep????o da interdisciplinaridade por professores de controladoria em cursos de Ci??ncias Cont??beis no munic??pio de S??o Paulo." FECAP, 2007. http://tede.fecap.br:8080/jspui/handle/tede/672.
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The Graduating of Accounting professionals in the globalized world brings a discussion concerning the main subjects in the Accounting field, which can be perceived in its perfil profissiogr??fico (PPP- a type of document of the Brazilian high education). The aim of this dissertation was to identify the perception of some Accountig professors regarding the importance of interdiciplinarity for the professionals of this field, as such professors are to contribute for the future of Accounting professionals, who should be able to interact and compete in a dinamic market. Firstly, it was carried an experimental study through documentary and bibliographic research. The results disclosed that the interdisciplinarity is more a conceipt than a real application in the Brazilian Accounting universities. Secondly, it was carried a field research, through an interview with some Accounting professors in the of four universities, all of them located in S??o Paulo city. The results confirm the conclusions of the literature and highlight that there is still a gap between the conceipt of interdisciplinarity and its real application by the interviewed professors, even though they are aware of its importance.
A forma????o de profissionais de Ci??ncias Cont??beis no mundo globalizado traz ?? tona a discuss??o sobre a grade curricular dos cursos dessa ??rea, a respeito da legisla????o que direciona tais curr??culos e da necess??ria rela????o com o mercado de trabalho, traduzida em seu perfil profissiogr??fico. O objetivo desta pesquisa foi identificar a percep????o dos professores de Controladoria do curso de Ci??ncias Cont??beis sobre a import??ncia da Interdisciplinaridade na forma????o do Contador, j?? que cabe a eles contribuir para a forma????o de futuros profissionais, aptos ao mercado de trabalho din??mico e exigente de compet??ncias. Para atingir esse objetivo, utilizou-se, em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, resultando dessa ??ltima a constata????o de que o fen??meno da Interdisciplinaridade ?? mais pensado e falado que efetivamente realizado no ensino superior brasileiro de Ci??ncias Cont??beis. A segunda etapa da pesquisa consistiu de pesquisa de campo, por meio de entrevista realizada com professores de Controladoria de quatro IES - Institui????es de Ensino Superior situadas no munic??pio de S??o Paulo. As informa????es obtidas confirmaram as constata????es da revis??o bibliogr??fica e chamaram a aten????o para o fato de que, embora sensibilizados pela import??ncia da Interdisciplinaridade na forma????o dos futuros contadores e, em sua maioria, praticantes intuitivos da Interdisciplinaridade, ainda h?? uma dist??ncia entre o falado e pensado e o efetivamente colocado em pr??tica pelos professores de Controladoria entrevistados.
Santos, Nalbia de Araujo. "Determinantes do desempenho acadêmico dos alunos dos cursos de ciências contábeis." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11062012-164530/.
Full textThe first large-scale standardized test that composed the evaluation system of higher education implemented by the Brazilian government, by Law 9131, 1995, the National Examination of Courses (ENC) - General Test, with application period from 1996 to 2003. In 2004, the forward was replaced by the National Survey of Students\' Performance (Enade), by Law 10,861, establishing the National System of Higher Education Evaluation (SINAES), to obtain knowledge, skills and academic skills, previously defined by educational guidelines and developed by his students during graduation courses. Graduation students from Accountancy Courses participated in \"Provão\" in 2002/2003 and in Enade/2006/2009. However, the historical general knowledge of those students, who were taking their last year, according to National Institute of Educational Studies AnísioTeixeira (INEP), in a scale from 0 to 100, was an average of 32.0 in \"Provão\"/2002/2003 and 33.9 in Enade/2006. In this sense, the aim of this study was to analyze the effect of individual and institutional features concerning the academic achievement of such students, by means of the results in Provão\"/2002/2003 and in Enade/2006. The theoretical foundations of educational production function guided this study. The series of micro data from \"Provão\" 1997 to 2003, Enade/2006 and Census of Higher Education (CES) 1995 to 2009, shown in INEP homepage, were the main resources for this research. It was used the focus group technique to collect evidence and help to validate the content of the two \"Provão\" and Enade editions, as well as to develop a critical analysis about such instruments. According to the interpretation of the accounts of the participants, it was observed that the contents assessed in \"Provão\" 2002/2003 and in Enade/2006 could be an approximation of knowledge, especially technical in the Accountancy area. The focus group participants suggested that that it is necessary to reassess whether the issues of the instruments are evaluating the skills set. It was used hierarchical linear model, with maximum likelihood method to develop estimates for 2002, 2003 and 2006. The main findings suggest a significant association between the academic achievement of the Accountancy last year students of 2002, 2003 and 2006 and their own features, as well as their families´. For example, genre, time dedicated to study, family wage, having taken high school in public schools and some IES features, as having had professors with content domain and who used mainly expositive classes. In the category pair effect, it was found in the years studied a negative and significant relationship of the academic achievement if the student was single. Moreover, the findings showed that the effect in students´ performance tended to be positive in institutions where professors had a master or a doctor degree, a full time job - 40 hours a week, or exclusive dedication to teaching and used mainly researches as educational technique in 2003 and 2006. To sum up, this work contributed to analyze the effect of institutional features upon the academic achievement of the area, and to indicate possible implications of politics adopted by the institutions. For example, the decision to hire or train professors who have got master and doctor degrees.
Santos, Maria do Socorro Concei????o. "A import??ncia da pesquisa como princ??pio educativo na pr??tica pedag??gica do professor e pesquisador que atua em curso de ci??ncias cont??beis." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2013. http://132.0.0.61:8080/tede/handle/tede/519.
Full textThe training in scientific thinking is founded on doubt on curiosity and research. Learning to research is a dialogical process that makes the space of the classroom a stage of discussions and arguments enabling role of the student. This research aimed to investigate how the research is present in the training and teaching practice teacher and researcher who works in the Accounting course offered by IES city of S??o Paulo. We sought to identify advances and limitations that may impact the effectiveness of pedagogical practice in the university context. Therefore, we carried out an exploratory qualitative approach. Data were collected through in-depth interviews and document analysis. It was found that the teachers surveyed had few experiences in research in their formative processes during undergraduate and graduate, which may have influenced the pedagogical performance and a better targeting of their methodological choices in the classroom. As to how teachers conduct their classes, it was found the commitment to create situations and learning environments capable of providing research experiences to students of accounting sciences in which they operate. However, not all teachers still use the research as an educational principle and attitude everyday. Pedagogical practice of some teachers studied classes were routed through the questioning of contents and active methodologies, these very characteristics of teaching with research. Already in the practice of other research presented as academic activity, linked to query and search for information. It was found that research is present in the training and teaching practice of teachers investigated, however, in some cases not yet constituted as an educational principle with the essential questions that lead to arguments and to construct new knowledge. We conclude that teaching with research requires learning situations that lead students to the systematic questioning, methodical, argued, where the research have a broader direction, which is not exhausted in methodological requirements, although they are necessary. In addition to the method, there must be a conceptual theoretical questioning, which argued, is also a form of research. Thus, the search mode influences the way they teach, the principles of educational research contribute to the improvement of teaching and learning, and hence the formation of the student (future teachers) and the teacher-researcher who works in the context University
A forma????o para o pensar cient??fico se funda na d??vida, na curiosidade e na investiga????o. Aprender com pesquisa ?? um processo dial??gico que torna o espa??o da sala de aula um palco de discuss??es e argumenta????es possibilitando o protagonismo do aluno. Esta pesquisa teve como objetivo investigar de que modo a pesquisa est?? presente na forma????o e na pr??tica pedag??gica do professor e pesquisador que atua em curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo. Procurou-se identificar avan??os e limita????es que podem impactar a efic??cia da pr??tica pedag??gica no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria com abordagem qualitativa. Os dados foram coletados por meio da entrevista em profundidade e da an??lise documental. Constatou-se que os professores investigados tiveram poucas viv??ncias em pesquisa nos seus processos formativos durante a gradua????o e p??s-gradua????o, fato que pode ter influenciado na atua????o pedag??gica e numa melhor orienta????o das suas op????es metodol??gicas em sala de aula. Quanto ao modo como os docentes conduzem suas aulas, constatou-se o empenho em criar situa????es e ambientes de aprendizagens capazes de proporcionar viv??ncias em pesquisa aos alunos dos cursos de ci??ncias cont??beis onde atuam. Entretanto, nem todos os professores ainda utilizam a pesquisa como atitude cotidiana e princ??pio educativo. Na pr??tica pedag??gica de alguns professores estudados as aulas foram encaminhadas por meio da problematiza????o dos conte??dos e de metodologias ativas, caracter??sticas estas pr??prias do ensino com pesquisa. J?? na pr??tica de outros a pesquisa apresentou-se como atividade acad??mica, ligada a consulta e a busca de informa????es. Constatou-se que a pesquisa se faz presente na forma????o e na pr??tica pedag??gica dos professores investigados, entretanto, em alguns casos n??o se constituiu ainda como principio educativo com os indispens??veis questionamentos que conduzem a argumenta????es e ?? constru????o de novos conhecimentos. Conclui-se que ensino com pesquisa exige situa????es de aprendizagem que conduzam os alunos ao questionamento sistem??tico, met??dico, argumentado, onde a pesquisa tenha uma dire????o mais ampla, que n??o se esgote em exig??ncias metodol??gicas, embora estas sejam necess??rias. Para al??m do m??todo, deve haver um questionamento te??rico conceitual, que argumentado, ?? tamb??m uma forma de pesquisa. Sendo assim, o modo de pesquisar influencia o modo de ensinar, os princ??pios educativos da pesquisa contribuem para a melhoria do processo de ensino e aprendizagem, e, consequentemente, da forma????o do aluno (futuro professor) e do professor-pesquisador que atua no contexto da universidade
Albanez, Rogério. "Aspectos determinantes que interferem para a evasão de discentes: um estudo com ex-alunos do curso de Ciências Contábeis em uma Instituição de ensino superior confessional." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20223.
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The school evasion factor, historically, occurs at all levels and types of education, causing social, economic, political, academic and financial damages to all those committed to education. The evasion phenomenon in universities has caused great disquiet in general. Failure to complete an undergraduate degree is detrimental to the student, the university and the community. This study examined both the profiles of the students that chose to take the Accounting Science degree at the Adventist University Center of São Paulo-UNASP, Campus São Paulo, and the reasons that led them to give up finishing their degree. The aim of this study was to call the university’s attention to the need to detect adjustments or changes necessary to better identify the factors that contribute to students' dissatisfaction related to the Accounting Sciences degree, establishing the reasons that led them to give up, such as their disinterest in the degree itself, and to demonstrate what the university is doing or could do, for example, to assign more qualified professors to teach the degree’s core courses, in order to avoid or reduce the occurrence of evasion. The research method used to obtain the necessary data was qualitative analysis, presenting references of other researches on the evasion factor in two perspectives: first, looking at the evasion phenomenon in several undergraduate courses at different universities in Brazil and second, looking at the event focusing exclusively on the Accounting Sciences degree at several universities scattered throughout the country. To complete the analysis, questionnaires were applied to the evaded students and to UNASP’s Accounting Sciences’ degree coordinator. The research showed that the major cause of evasion is the economic-financial factor. The lack of motivation and disillusionment with the degree was another very important factor, followed by other personal, institutional reasons and then others, such as health reasons
A evasão escolar, historicamente, ocorre em todos os graus e tipos de ensino. A evasão no ensino superior, diante do número de discentes que abandonam os cursos de graduação antes da sua conclusão, gera detrimento para o discente, para a instituição e para a comunidade. Este estudo examinou os perfis dos alunos que escolheram o curso de Ciências Contábeis no Centro Universitário Adventista de São Paulo, campus São Paulo, os motivos que os levaram a desistir e a compreensão do coordenador do curso sobre o assunto. Dado que o curso de Ciências Contábeis figura entre os quatro cursos em número de matrícula, de ingressantes e de evadidos, os objetivos deste trabalho foram obter dados para despertar à instituição a necessidade de detectar ajustes ou mudanças necessárias para amenizar os efeitos que contribuem com a evasão dos alunos do curso, especificando identificar seu perfil e os motivos da renúncia, o desinteresse pelo curso, demonstrar se a instituição possui política de contenção da evasão e demonstrar qual a situação atual, perante a formação acadêmica, dos alunos desistentes. Para isso, foi questionado quais as reais motivações que levaram o aluno a desistir do curso de Ciências Contábeis do Centro Universitário Adventista de São Paulo, campus São Paulo, e o que a instituição tem realizado para amenizar a evasão. Foi utilizado o método de pesquisa estudo de caso para a obtenção dos dados, empregando o método de análise qualitativa, apresentando referências de pesquisas sobre a evasão em duas perspectivas: abordando a evasão nos cursos de graduação em diferentes instituições de ensino e a outra, abordando o evento no curso de Ciências Contábeis, em várias instituições de curso superior e, completando a análise, foram aplicados questionários para os alunos evadidos e para o coordenador do curso. A pesquisa resultou que são várias as causas da fuga dos discentes do curso, como o fator econômico-financeiro, a falta de motivação e a desilusão com o curso seguido por motivos de ordem pessoal, institucional e até aqueles que ocorrem sem interferências do aluno
BAUERMANN, Airton Adelar. "Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/744.
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In order for the sum of the results of processes of scientific research or science to become effective, it is necessary to focus on its formal quality, so as for it not to lose its potential in transforming and advancing science. For that purpose, the communication of scientific production and its constant evaluation are essential aspects. The main objective of this research is to show core themes given in dissertations and theses on the education of university professors, defended in three graduate programs in Accounting, in the period of 2009 through 2013, with the intent of describing methodology aspects and dimensions of education of professors valued by research done in the period investigated. In order for this to be accomplished, an explorative qualitative research was undertaken. The data was collected through documental analysis and analyzed with content analysis. It was noted that the topic of professional formation in dissertations and thesis, in the area of accounting, is still scarce, with only 06 (six) researches out of 287 in the period of 2009 through 2013 focusing on the education of the university professor. It was found, also, that 05 (five) of these studies are on the profession of professors and 01 (one) on politics of education of the professor. Another find had to do with the focus of the researches in evidencing the profile of professional competencies for teaching. Among these, 02 (two) studies focused on the ethic-political education of professors. In conclusion, the theme of education of professors is still not a part of the research that was investigated in graduate programs in Accounting, demonstrating the little interest in this field of study, even though one of the primordial objectives of courses of specialization is the education of professionals for teaching in higher levels.
Para que a acumula????o de resultados dos processos de pesquisa cient??fica ou a ci??ncia se torne eficaz ?? preciso atentar para a sua qualidade formal sob pena de esvaziar o seu potencial de transforma????o e de avan??o cient??fico. Sendo assim, a comunica????o da produ????o cient??fica e a sua avalia????o constante s??o aspectos essenciais. Esta pesquisa tem como objetivo geral evidenciar eixos tem??ticos abordados nas disserta????es e teses sobre forma????o de professores universit??rios, defendidas em tr??s programas de p??s-gradua????o em Ci??ncias Cont??beis, no per??odo de 2009 a 2013, procurando descrever aspectos metodol??gicos e dimens??es da forma????o docente valorizadas pelas pesquisas analisadas no per??odo investigado. Para tanto, realizou-se uma pesquisa explorat??ria, de natureza qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da an??lise de conte??do. Constatou-se que ainda ?? escassa a presen??a da tem??tica da forma????o de professores nas disserta????es e teses, na ??rea cont??bil, sendo que das 287 pesquisas produzidas no per??odo de 2009 a 2013, apenas 06 (seis) t??m como foco de preocupa????o a forma????o do docente universit??rio. Constatou-se, tamb??m, que 05 (cinco) destes estudos s??o sobre profissionalidade docente e 01 (um) sobre pol??ticas de forma????o do docente. Outra constata????o foi quanto ?? preocupa????o das pesquisas em evidenciar o perfil de compet??ncias profissionais para a doc??ncia. Dentre estas, 02 (duas) pesquisas tiveram como preocupa????o a dimens??o ??tico-pol??tica da forma????o docente. Conclui-se que a tem??tica envolvendo a forma????o de professores ainda n??o faz parte das linhas de pesquisas pertencentes aos programas de p??s-gradua????o em Ci??ncias Cont??beis investigados, demonstrando o pouco interesse por este campo de estudos, mesmo que um dos objetivos primordiais da p??s-gradua????o seja a forma????o de profissionais para o magist??rio superior.
Hofer, Elza. "Ensino de Contabilidade introdut??ria nos cursos de Ci??ncias Cont??beis das universidades estaduais do Paran?? : um estudo explorat??rio." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/617.
Full textThe purpose of this work consists of the exploratory study over the teaching of Introductory Accounting at the State Universities of Parana. It aims to identify the qualification of the docent, teaching strategies and instructional resources and ways of evaluation, the contents and bibliography in order to identify the current situation of the Teaching of Introductory Accounting at Universities. In order to obtain the data, structured questionnaires and interviews were elaborated. At the present, there are 65 accounting courses in the state of Parana, from which 8 are implemented at State Universities. The docent is made up of ten teachers in which six are Masters and four are Specialists. They use diversified teaching strategies as well as quite updated resources. The teaching strategy used the most is the expositive class, where the instructional resources are the board and the retroprojector, and the written form of evaluation is the most used. The contents present a few divergences among the teaching institutions researched.The most used bibliography : (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al 1997), (MARION, 2004 ) and (IUOiCIBUS et. al. 2003)
O objetivo deste trabalho consiste no estudo explorat??rio sobre o ensino de Contabilidade Introdut??ria nas Universidades Estaduais do Paran??. Busca identificar a qualifica????o docente, as estrat??gias de ensino, os recursos instrucionais e a forma de avalia????o utilizados, o conte??do ministrado e a bibliografia adotada para identificar a situa????o atual do Ensino de Contabilidade Introdut??ria nas citadas Universidades. Para coletar os dados foram elaborados e aplicados question??rios e entrevistas estruturadas. Atualmente, o Paran?? possui 65 cursos de Ci??ncias Cont??beis, dos quais 8 implantados nas Universidades Estaduais. O quadro docente que ministra a disciplina Contabilidade Introdut??ria ?? composto de dez professores. Destes, seis s??o mestres e quatro especialistas. Os docentes utilizam estrat??gias de ensino diversificadas e j?? disp??em de recursos bastante atualizados. A estrat??gia de ensino mais utilizada, ainda ?? a aula expositiva. Os recursos instrucionais concentram-se, basicamente, no quadro-de-giz e retroprojetor. A forma de avalia????o mais utilizada ?? a prova escrita. Os conte??dos ministrados apresentam poucas diverg??ncias entre as institui????es de ensino pesquisadas. As obras mais utilizadas s??o: (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al. 1997), (MARION, 2004) e (IUD??CIBUS, et al. 2003).
SANCHEZ, Andr?? Felipe de Carvalho. "Percep????es de professores de contabilidade governamental sobre as condi????es de ensino e necessidade da disciplina em cursos de ci??ncias cont??beis da regi??o metropolitana da baixada santista." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/703.
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The Government Accounting Brazilian converges IPSAS, were created several standards, impacting Demonstrative and Subsystems. Meantime, there are conflicting aspects and HEI are to prepare the graduate with skills required. Having that said, this research objective to identify the perception of teachers of the Government Accounting about the teaching conditions and the need in Courses of Accounting in the Baixada Santista region. Was conducted exploratory and qualitative research; data collection techniques were interview and document analysis. Were taken sample, 7 teachers who teach the discipline in 7 courses in accounting sciences in HEI in the region in 2015. It requested the teaching plans to 7 teachers. The results showed that 42.85% are accountants, 42.85% has Masters, 71.42% have up to 6 years of experience. In teaching strategies and evaluation, expositive classes and exercises were the most mentioned. All use tests, practical exercises and assignments. Regarding workload, 71.42% have reported failure. As for literature, lack autonomy of teachers, most use outdated plans. As for NBCT16, 57.14% say they consider the program. About the last question, it was sought to go deeper concerning what??s taught, 100% do not address differences between MCASP and IPSAS, 42,85% use the current subsystems and property aspects. It got to the conclusion and, it??s recommended, changing plans after 6 months, sources?? inclusion teacher autonomy in preparing the plan, expansion of the workload and expansion of content regarding on MCASP / IFAC / NBCT16. Though there??s an affirmation from all teachers that applied content so far meets the demands of the contests for Accountant, the results demonstrate that there are need to expand the expertise to students.
Devido a Contabilidade Governamental Brasileira convergir ??s IPSAS, criaram-se diversas normas, impactando Demonstrativos e Subsistemas. Entretanto, existem aspectos conflitantes e as IES devem preparar o egresso com conhecimentos necess??rios. Isso posto, esta pesquisa objetiva identificar a percep????o dos professores de contabilidade governamental sobre as condi????es de ensino e necessidade da disciplina em Cursos de Ci??ncias Cont??beis na regi??o da Baixada Santista. No alcance deste, realizaram-se: pesquisa explorat??ria, qualitativa, t??cnicas de coleta de dados de entrevista e an??lise documental. Na amostra, 7 docentes que lecionaram a disciplina em 7 cursos de ci??ncias cont??beis nas IES da regi??o em 2015. Solicitou-se os planos de ensino aos 7 docentes. Os resultados demonstraram que 42,85% s??o Contadores, 42,85% possuem Mestrado, 71,42% tem at?? 6 anos de experi??ncia. Nas estrat??gias de ensino e avalia????o, aula expositiva e exerc??cios foram os mais mencionados. Todos utilizam provas, exerc??cios pr??ticos e trabalhos. Na carga hor??ria, 71,42%, relatam insufici??ncia. Quanto a bibliografia, falta autonomia dos professores, a maioria utiliza planos desatualizados. Quanto ??s NBCT16, 57,14%, dizem considerar no programa. Na ??ltima quest??o, buscou-se aprofundar o conte??do lecionado, 100% n??o abordam diferen??as entre MCASP e IPSAS, 42,85% abordam subsistemas atuais e aspectos patrimoniais. Conclui-se e recomenda-se, planos alterados semestralmente, inclus??o de fontes, autonomia do docente na elabora????o do plano, amplia????o da carga hor??ria e amplia????o de conte??do quanto ao MCASP/IFAC/NBCT16. Embora h?? a afirma????o de todos os professores de que o conte??do aplicado atende as exig??ncias dos concursos para Contador, os resultados demonstram necessidade em ampliar os conhecimentos necess??rios aos discentes.
Santos, Marcello Lopes dos. "Aplicação do Problem Based Learning (PBL): uma percepção dos coordenadores dos cursos de Ciências Contábeis." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1594.
Full textIn today's world, the discussion about teaching is taking place in all spheres, from the earliest teachings graduates. Reports, studies and surveys show that the scenario needs to change and has scheduled several initiatives from both government as private institutions for the changes are positive and bring improvements to the current school. One of the questions that have intrigued researchers are about teaching methods. We all know that traditional methods are saturated and with the advent of new technologies that integrate studies, rapid change is necessary for professionals to monitor all instances in real time. One of the proposals is the problem-based learning, called PBL (Problem Based Learning). In this study, the focus of research is the effectiveness of the implementation of this method looks for the coordination of Institutions of Higher Education of São Paulo, a critical eye and people who are on the frontlines arguing for improvements in the preparation of future professionals in the accounting area
No mundo atual, a discussão sobre o ensino está ocorrendo em todas as esferas, desde os primeiros ensinamentos aos graduados. Reportagens, estudos e pesquisas mostram que o cenário precisa mudar e já ocorrem várias iniciativas tanto do governo, como das instituições particulares, para que as mudanças sejam positivas e tragam melhorias ao ensino atual. Uma das questões que intrigam os pesquisadores é a que se refere aos métodos de ensino. Todos sabem que os métodos tradicionais estão saturados e, com o advento de novas tecnologias que integram os estudos, se faz necessária uma mudança rápida para que os profissionais acompanhem todas as ocorrências em tempo real. Uma das propostas é o ensino baseado em problemas, chamado de PBL (Problem Based Learning). Neste estudo, o foco da pesquisa é a sugestão da efetividade da implantação deste método pelos olhares da coordenação das Instituições de Ensino Superior da Cidade de São Paulo, um olhar crítico de pessoas que estão na linha de frente, argumentando para melhorias no preparo dos futuros profissionais da área contábil
Lames, Edilei Rodrigues de. "O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/522.
Full textThe present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers of the didactic reflection and superior teaching practice. To know how the teacher has been using the materials and resources and how has been constructing the pedagogical activities, has to do directly with the significance of the teaching function. This research had as an objective delineate the experiential knowledge outline of the professor who teaches the discipline of Cost Management in the Account Science course offered by a Higher Education Institution in the state of Sao Paulo, trying to identify the processes which structure and give meaning to their pedagogics practices in the university context. To this end, there was an exploratory research - qualitative. Data were collected through observation and interviews in order to identify aspects of professional life and the teacher's pedagogic practice, under the form of description and interpretation of their lived experiences, their habitus and their procedural knowledge. It was verified that the construction of the teacher's experiential knowledge happens through the mastery of educational fields such as: a) the way teacher presents the material to learners, b) the planning of education, c) the management of the classroom, d) the management of content. We can notice that the teacher's teaching knowledge is structured from the experiences he lived in the personal, academic, professional and organizational. His way of being and living as a teacher, his professorial habitus tends to set the rules, or ways of acting in pedagogical practice. These rules are present in the teacher's class, whether as a know-how, or as an instrument of expectations and/or standards judging and evaluating of students and their behaviors. It is concluded that the process of building experiential knowledge of the teacher does not occur in emptiness, their professional development and their teaching performances are inserted in a real and specific context, where their practices must be in line and responding. In this sense, this work contribute with data for the creation of proposals of monitoring and promoting to the experiences of teachers so that they can develop their creativity and originality of daily practice and the generation of a reflexive habitus indispensable for the improvement of teacher's knowledge
O presente trabalho ?? estimulado pelas investiga????es atuais sobre a forma????o de docentes universit??rios que, ao lado de estudos sobre o cotidiano escolar, constituem o conjunto de temas considerados como mobilizadores da reflex??o did??tica e da pr??tica de ensino superior. Saber como o professor vem utilizando seus materiais e recursos e como vem construindo suas atividades pedag??gicas t??m a ver diretamente com a significa????o da fun????o docente. Essa pesquisa teve como objetivo delinear o perfil do conhecimento experiencial do professor que ministra a disciplina de Gest??o de Custos no curso de Ci??ncias Cont??beis oferecido por uma IES do Estado de S??o Paulo, procurando identificar os processos que estruturam e d??o sentido ??s suas pr??ticas pedag??gicas no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria - qualitativa. Os dados foram coletados por meio de observa????o e de entrevista, buscando identificar aspectos da vida profissional e da pr??tica pedag??gica do professor, sob a forma de descri????o e interpreta????o de suas experi??ncias vivenciadas, de seu habitus e de seus saberes procedimentais. Constatou-se que a constru????o do saber experiencial do professor acontece por meio do dom??nio de campos did??ticos tais como: a) o modo como o professor apresenta a mat??ria aos alunos; b) o planejamento de ensino; c) a gest??o da sala de aula; d) a gest??o do conte??do. Pode-se perceber que o saber docente do professor se estrutura a partir das experi??ncias por ele vivenciadas no ??mbito pessoal, acad??mico, profissional e organizacional. Seu modo de ser e de estar na doc??ncia, seu habitus professoral, tende a configurar as disposi????es, ou as maneiras de agir na pr??tica pedag??gica. Estas disposi????es se fazem presentes nas aulas do professor, seja em forma de um saber fazer, seja como instrumento de expectativas e/ou padr??es de julgamento e de avalia????o de alunos e de comportamentos. Conclui-se que o processo de constru????o do saber experiencial do professor n??o ocorre no vazio, seu desenvolvimento profissional e suas atua????es pedag??gicas est??o inseridos em contexto real e espec??fico, com os quais suas pr??ticas devem estar em sintonia e para os quais devem dar respostas. Neste sentido, este trabalho contribui com dados para a cria????o de propostas de acompanhamento e de fomento ??s experi??ncias dos professores para que possam desenvolver a criatividade e a originalidade da pr??tica cotidiana e da gera????o de um habitus reflexivo indispens??vel para o aprimoramento dos saberes docentes.
Castro, Junior Cesar Rodrigues de. "A percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/558.
Full textThis dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency.
O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.
FRAUCHES, Patr??cia Fernandes. "Doc??ncia no Ensino Superior: um perfil dos saberes que fundamentam a pr??tica pedag??gica de docentes que atuam em cursos de Ci??ncias Cont??beis." FECAP, 2015. http://tede.fecap.br:8080/jspui/handle/jspui/702.
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The study of the teaching profession has been the subject of research in different contexts, among the different approach of possibilities this theme stands out in recent years, the reflections that seek to understand the genealogy of the profession, that is, knowledge and expertise that it demands. This research aimed to outline a profile of the knowledge underlying the pedagogical practices of teachers who work in an accountancy course offered by a university in the state of Sao Paulo, trying to identify what kind of knowledge permeate the actions of teachers in room college tuition as well as the knowledge that there are manifest. To this end, we carried out an exploratory study of qualitative approach. Data were collected through an online form and analyzed using content analysis to the free issues and statistics for the structured questions. It was found that the knowledge underlying the pedagogical practice of the investigated teachers are related to the ability to select a topic from the given subject content and make connections with the goal and the teaching methodology and use assessment instruments and procedures student learning. However, they were not highlighted in the reports of the classes, what are the criteria in the evaluation processes used. On the other hand, it stands out as the predominant practical knowledge of these teachers, knowledge of the specific content of the given discipline and its teaching specifies, which allows the teacher to find ways to make the content understandable to students. It follows therefore that the practical knowledge, built on the action of teachers is characterized by a knowledge existential, social and pragmatic permeated by beliefs, values and ethical principles arising from their trajectories and livings, the accounting profession, the teaching and sharply the context in which they operate.
O estudo da profiss??o docente tem sido objeto de investiga????o em diferentes contextos, dentre as distintas possibilidades de abordagem desta tem??tica, destaca-se nos ??ltimos anos, as reflex??es que procuram compreender a genealogia dessa profiss??o, isto ??, que conhecimentos e saberes que ela demanda. Esta pesquisa teve como objetivo geral delinear um perfil dos saberes que fundamentam a pr??tica pedag??gica de docentes que atuam em um curso de ci??ncias cont??beis oferecido por uma IES do estado de S??o Paulo, procurando identificar que tipo de conhecimentos permeiam as a????es dos docentes em sala de aula universit??ria bem como os saberes que ali se manifestam. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados por meio de um formul??rio online e analisados por meio da an??lise de conte??do para as quest??es livres e da estat??stica para as quest??es estruturadas. Constatou-se que os saberes que fundamentam a pr??tica pedag??gica dos docentes investigados est??o relacionados com a capacidade de selecionar um t??pico do conte??do da disciplina ministrada e de fazer conex??es com o objetivo e a metodologia de ensino, bem como utilizar instrumentos e procedimentos de avalia????o da aprendizagem dos alunos. Entretanto, n??o ficaram destacados nos relatos das aulas, quais foram os crit??rios estabelecidos nos processos avaliativos utilizados. Por outro lado, destaca-se, como predominante do conhecimento pr??tico destes docentes, o conhecimento do conte??do espec??fico da disciplina ministrada e da sua did??tica especifica, o qual permite ao professor buscar formas de tornar o conte??do compreens??vel aos alunos. Conclui-se assim, que o saber pr??tico, constru??do na a????o dos docentes caracteriza-se por um saber existencial, social e pragm??tico permeado por cren??as, valores e princ??pios ??ticos decorrentes das suas trajet??rias e viv??ncias, na profiss??o cont??bil, na doc??ncia e acentuadamente, do contexto onde atuam.
Rhodes, Nadia. "Accounting education: closing the gap between technology, education and accounting in higher education institutions." Thesis, 2012. http://hdl.handle.net/10210/8042.
Full textAs technology has changed over the past few decades, the roles and job descriptions of finance specialists have evolved to place greater reliance on it. However, accounting education appears not to have kept pace with these changes, creating a deficit in the skills that accounting graduates require in the workplace, particularly in information and communication technology (ICT). The development of both ICT skills and knowledge is imperative and their integration into accounting education has been identified as adding value to both graduate and employer. The processes followed to address this deficit are key features of this study
Du, Plessis Adel. "Assessment of learning in accounting at first-year level in higher education : promoting a deep approach-to-learning." Thesis, 2011. http://hdl.handle.net/10210/4112.
Full textProfessional Accounting programmes in higher education provides a career path for many Accounting graduates. Future members of the Accounting Profession are expected to demonstrate knowledge and competencies associated with high quality learning outcomes, associated with a deep approach-to-learning (IFAC, 2004:1). However, various critiques of current Accounting in higher education have identified deficiencies with respect to such knowledge and competencies in Accounting graduates. Calls have been made for changes in the teaching and learning context of Accounting to address the perceived deficiencies in Accounting graduates and promote a deep approach-to-learning. From my own practice, as a first-year Accounting lecturer at an higher education institution, it became clear that a teaching-centered approach and assessment could promote surface learning, while a more student-centered approach and assessment could promote a deep approach-to-learning. Furthermore, it is evident from literature that assessment is the most powerful lever university lecturers have to influence students' approachesto- learning. It is therefore unlikely that students will adopt a deep approach-tolearning if assessment tasks implicitly promote surface learning. The research question that guided this study was: How can assessment tasks in Accounting 1 at an higher education institution be formulated and implemented with a view to promoting a deep approach-to-learning? In view of this question, the purpose of the study was to formulate and implement assessment tasks (the intervention) as part of an action research project to promote a deep approach-to-learning. The aim of this intervention was to formulate and implement assessment tasks in Accounting 1 that could promote a deep approachto- learning. Practitioner action research served as the design type for conducting this research. Action research operates in cycles and distinct phases, with reflection playing an integral role. This study's main cycle comprised five phases, with inner and outer spirals of reflection and systematic learning within each phase. Phase one involved the identification of the problem. Phases two and three involved the planning and implementation of the intervention. During the planning of the intervention the data collected in phase two informed the formulation and implementation of the assessment tasks. In phase four of the action research cycle, the data collected from the intervention in phase three as well as the data collected after the intervention, were analysed and evaluated.
Swanson, Janice M. 1944. "Reaching for the Accounting Education Change Commission's recommendations through cooperative learning." Thesis, 1994. http://hdl.handle.net/1957/34978.
Full textGraduation date: 1995
Naidoo, Tamara. "An exploration of first-year, non-major accounting students' learning experiences at a private higher education institution in South Africa." Thesis, 2012. http://hdl.handle.net/10413/9413.
Full textThesis (M. Ed.)-University of KwaZulu-Natal, Durban, 2012.
Bargate, Karen. "Managerial accounting and financial management students' experiences of learning in a writing intensive tutorial programme." Thesis, 2012. http://hdl.handle.net/10413/9345.
Full textThesis (Ph.D.)-University of KwaZulu-Natal, Durban, 2012.
Cloete, Melanie Bernice. "The impact of the integrated assessment on the critical thinking skills of the first-year Extended Curriculum Programme students in the Department of Management Accounting at the Durban University of Technology." Thesis, 2015. http://hdl.handle.net/10321/1391.
Full textEmpirical evidence highlighted the problem of underprepared graduates who lack critical thinking skills required in the work environment. Institutions of higher learning have been mandated to provide graduates with these critical thinking skills. However, in order to achieve this mandate, teaching, and, in particular, assessment practices at institutions of higher learning would need to be rethought and transformed. Integrated assessments that mirror real life situations are particularly useful in the development of critical thinking skills. The purpose of this study is to investigate whether the integrated assessment conducted with the first-year ECP students in the Department of Management Accounting at the Durban University of Technology has enhanced the critical thinking skills of these students. This descriptive and inferential study employed a quantitative strategy, with a quasi-experimental, pre-test, post-test, non-equivalent group design and it was longitudinal in nature. The target population consisted of two groups: all the first-year students registered on the Extended Curriculum Programme in the Department of Management Accounting in 2014, which was approximately 40 students (experimental group); and all the first-year students registered on the Extended Curriculum Programme in the Department of Financial Accounting in 2014, which was approximately 40 students (control group). All five categories of the Watson-Glaser Critical Thinking Appraisal UK edition were administered to both the control and experimental groups in a pre-test and post-test measure. However, only the experimental group was exposed to the integrated assessment. The aim was to measure the change, if any, in the students’ critical thinking skills over a period of time. The findings revealed a statistical significance in the overall post-test scores in favour of the experimental group. The norm group comparisons also revealed that, after the completion of the integrated assessment, the experimental group’s post-test mean scores were higher than the US grade 12 students and were closely matched to the US first year of 4 year colleges. In addition, the experimental group’s pre-and post-test mean scores were closely matched to the SA norm group. These results suggested that the experimental group experienced gains in their critical thinking ability in the post-integrated assessment. It is, therefore, recommended that integrated assessments, which are based on real world problems, should be conducted in the first year and in subsequent years. It is not always possible for universities of technology to offer cooperative education/ in-service training to all students. Contextualized integrated assessments, therefore, bridge this gap by allowing students to experience workplace requirements without physically being in the work environment.
Twabu, Khanyisile Yanela. "Screencast as a technology enhanced teaching tool at an open distance learning university in South Africa." Diss., 2018. http://hdl.handle.net/10500/24937.
Full textCurriculum and Instructional Studies
M. Ed. (Curriculum Studies)
Reyneke, Yolande. "The use of case studies for pervasive skills training in ODL accounting education." Diss., 2016. http://hdl.handle.net/10500/22193.
Full textManagement Accounting
MPhil (Accounting Sciences)
Van, Rooyen Annelien Adriana. "Didactic conversation and transactional distance : a case study of retention and throughput of accounting students." Thesis, 2015. http://hdl.handle.net/10500/19980.
Full textManagement Accounting
D. Com.
Satchakova, Lioubov. "The role of self-efficacy factors, individual characteristics and WIL participation on accounting near-graduate students’ employment outcomes." Thesis, 2018. https://vuir.vu.edu.au/37823/.
Full textKashora, Trust. "E-learning technologies for open distance learning knowledge acquisition in managerial accounting." Thesis, 2018. http://hdl.handle.net/10500/25140.
Full textHierdie navorsing poog om vas te stel hoe e-leer kan bydra tot kenniskonstruksie vir Bestuursrekeningkunde-studente aan die Universiteit van Suid-Afrika. Die navorsing is meer spesifiek ontwerp om vas te stel hoe opvoedkundetegnologieë soos e-leer die onderrig en leer van Bestuursrekeningkunde by Unisa kan bevorder en verbeter. Opvoeders moet verstaan hoe studente leer sodat hulle geskikte leerstrategieë kan ontwikkel. Studies toon dat e-leertoepassings normaalweg min gebruik word, soms omdat die inhoud en tegnologieë nie toepaslik is nie. Ander faktore wat dit belemmer, sluit in onkoste, swak of onvoldoende tegnologie-infrastruktuur en ’n tekort aan mensehulpbronne. ’n Raamwerk om die uitdagings van onderrig en e-leer te bestuur, is op grond van ’n omvattende literatuurstudie ontwikkel. Probleemareas en kritiese suksesfaktore is in gedagte gehou. Die genoemde raamwerk behoort van nut te wees vir die organisering van ingewikkelde kwessies en toon watter dele verdere werk vereis. Die bruikbaarheid van die raamwerk is deur middel van ’n stapsgewyse proses geëvalueer. Eerstens is dit getoets en geëvalueer op grond van ’n lesingsmodel. Tweedens is kwalitatiewe en kwantitatiewe meningspeilings geloods; sowel universiteitsdosente as -studente is versoek om die toepaslikheid van die raamwerk te bevestig. Alhoewel die uitkoms van die validasies bevredigend was, moet verdere navorsing oor ’n langer tydperk gedoen word om die skaleerbaarheid van die raamwerk te bepaal en enige teenstrydighede uit die weg te ruim. Aspekte van die raamwerk kan gebruik word om IKT’s, bv die gebruik van sigblaaie en die Learning Village, by praktyksgemeenskappe te inkorporeer.
Ucwaningo lufuna ukuthola ukuthi ngabe ukufunda nge-e-learning noma ngendlela yeelektroniki kungafaka kanjani esivivaneni ekwakheni ulwazi kubafundi be- Management Accounting eYunivesithi yeNingizimu Afrika noma i-University of South Africa. Ngokuqonde ngqo, ucwaningo ludizayinwe ukuthi luphenyisise ngkouthi amatheknoloji emfundo afana ne-e-learning angaba nenzuzo kanjani kanye nokuthuthukisa ukufunda nokufundisa kwi-Management Accounting eUnisa. Abafundisi kudingeke baqondisise ukuthi izitshudeni zifunda kanjani ukuze bakwazi ukuthola amasu afanele okufunda. Izinhlaka eziningi zocwaningo ezenziwe zibonise ukuthi ngokunabile, ama-application amaningi e-e-learning asetshenziswa kancane, kodwa ngesinye isikhathi lokhu kubangelwa wukuthi kusuke kunengqikithi engahambisani kahle ngokufanele kanye namatheknoloji angafanele. Ezinye izinto eziyizihibe, zindleko, ingqalasizinda ye-theknoloji yezinga eliphansi noma engenele kahle kanye nokusweleka kwabantu abawusizo. Ngokulandela imibhalo efundwe ngokujulile, kwenziwe uhlaka lokubhekana nokuphatha izinselele maqondana nokufunda nokufundisa kwase kwenziwa nge-e-learning. Kubonelelwe nemikhakhe enezinkinga kanye nokubhekana nezindawo ezinomphumela obambekayo nobalulekile. Uhlaka okukhulunywa ngalo kumele lusize ekuhleleni izinto eziyisixakaxaka kanye nokuveza izingxenye ezisadinga ukuthi kubhekwane nazo ukuzixazulula. Ukusetshenziswa kohlaka kuye kwahlolwa ngezinqubo ezinezigaba. Esokuqala isigaba, siye sathestwa kanye nokuhlolwa ngokusebenzisa imodela yesifundo. Esesibili isigaba, besingesokwenza ama-qualitative nama-quantitative survey kubafundisi baseyunivesithi kanye nabafundi, ukuqinisekisa ukusebenza kahle kohlaka. Ngisho noma ukubheka imiphumela yokuqinisekisa uhlolo ibiyenelisa, kusadingeka ukuthi kwenziwe olunye ucwaningo, esikhathini eside ukuze ukusetshenziswa kohlaka kuye ngokungezeleka ukubandakanya iningi (scalability), kanye nokuqeda izinto ezenza ukuthi kube nokwehluka-hluka nokungahambelani kahle ekusetshenzisweni (inconsistencies). Izingxenye zohlaka zingasetshenziswa ukwengamela ama-ICTs, isib. ukusetshenziswa kwama-spreadsheets kanye ne- Learning Village kulawo maqembu asebenzisa uhlaka.
Management Accounting
Ph. D. (Accounting Science)
Ariail, Donald Lamar. "The person-organization fit of accounting students: long term value change following an education intervention." Thesis, 2017. http://hdl.handle.net/10500/24470.
Full textBusiness Management
D.B.L.
Terblanche, Ester Aletta Jacomina. "Developing critical thinking in auditing students through technology-based educational interventions : a conceptual framework." Thesis, 2018. http://hdl.handle.net/10500/25925.
Full textHoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel.
Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya.
Taxation
D. Phil. (Accounting Sciences)
Botes, Vida Lucia. "The perception of the skills required and displayed by management accountants to meet future challenges." Thesis, 2005. http://hdl.handle.net/10500/1935.
Full textFinancial Accounting
D.Comm.
Aboo, Fazana. "Non-academic factors contributing towards performance of postgraduate open distance learning accounting students." Diss., 2017. http://hdl.handle.net/10500/23393.
Full textFinancial Accounting
M. Phil. (Accounting Sciences)
Dumalisile, Caroline Nontatu. "Management accounting graduates' technical skills to meet banking employers' expectations: an Open Distance eLearning (ODeL) University perspective." Diss., 2019. http://hdl.handle.net/10500/26032.
Full textOmnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe.
Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe.
Finance, Risk Management and Banking
M. Ph. (Accounting Sciences)