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Gateways to positioning information and communication technology in accounting education

Gateways to positioning information and communication technology in accounting education. Nadia Rhodes 28 November 2011. Introduction Working together DBR as a gateway CHAT as a gateway Developing the gateways DBR supports and validates Conclusion and reflections. Evolution of jobs.

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Gateways to positioning information and communication technology in accounting education

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  1. Gateways to positioning information and communication technology in accounting education Nadia Rhodes 28 November 2011

  2. Introduction Working together DBR as a gateway CHAT as a gateway Developing the gateways DBR supports and validates Conclusion and reflections

  3. Evolution of jobs Greater reliance on technology

  4. Greater reliance on technology…

  5. Identification of the gap:Serious shortcomings in formal education at SA universities The need for an accountant to have ICT skillsto perform business tasks Curricula... “outdated and irrelevant and accounting training focused on content to the detriment of skills development” Wessels (2004-2007)

  6. Identification of the gap:Serious shortcomings in formal education at SA universities ICT promotes shift from passive learning to active learning ICT must be integrated in coursework if learning is to be active and functional Staff development is a key ingredient in this integration Reganick (1994)

  7. Working together Planned series of interventions the integration model

  8. Process using Integration model and PSIs to address identified gap

  9. Accounting System Source Documents Adjustments Input Journals Cash Credit customers Credit Suppliers General journal Processing Posting General Ledger Sub-ledgers Summarise Classify Trial Balance Output Reports Financial Statements

  10. Integration Rules System First Year Identify A, L, OE Input Journals Classify + process Processing Posting Second Year Double Entry Summarise Classify Third Year Accounting Equation Output Reports

  11. Developing the gateways

  12. Design - Based Research (DBR)as a gateway (Amiel & Reeves 2008) DBR is to effect change Advocates for practitioner-researcher partnerships Co-operation cornerstone to ICT research Integration leads to substantial changes in social organisation and student lecturer relations

  13. Cultural Historical Activity Theory (CHAT) as a gateway CHAT has become know as a versatile and accommodating framework – Roth & Lee, 2007 Has the most profound potential to overcome problems in educational theory and practice– Roth & Lee, 2007 Integral roadmap for education research and practice – Roth & Lee, 2007 Recognises forces and relationships between variableswithin the department -activity system - Engeström, 1999 Based in a complex system of actions, tools, members, rules and a community- Engeström, 1999 Theoretical lens and an analytical tool

  14. Design logic of DBR Development of integration model and PSIs within a Theoretical Framework of CHAT Validation of Design Incorporating Feedback for Implementation Analysis of Practical Problems by means of Focus Groups / indiv. Interview / Workshops to test solution CHAT Refinement of Problems, Solutions, and Methods Design Logic for ICT Integration (adapted from Reeves, 2000:9)

  15. Skeleton depiction of design logic

  16. Design logic of DBR

  17. Personal iterative cycles - PICs

  18. Design phase 1: data collection: substantiation cycle

  19. Design phase 3: cycle 2: staff buy-in: authentication and refinement

  20. Design phase 3: cycle 3: staff gateway workshops: authentication and refinement

  21. Design phase 3: cycle 4: staff orientation workshop: authentication and refinement Gap verification and validation Integration model PSI Practical implementation

  22. Design phase 4: validation by implementation

  23. Design – Based Research (DBR) supports and validates

  24. DBR characteristics Do real work in practical educational contexts Real-life settings (authentic) Multiple dependable variables Characterises the situation in all its complexities Flexible, iterative design revisions Complex social interactions Development of profile that characterises practice Intense collaboration with staff Contributes to theory while solving real world problems (practice)

  25. Conclusion DBR supported by CHAT provided gateways to shape and model the designs Potential to close gap for diploma students at UJ step closer to reality Interventions for staff and tutors for 2012 commenced and lessons learnt will be point of reference Integration has developed further interest in research Every indication that desirable outcome at end of first year

  26. Reflections “It give us a lot of pride in our work to produce students who will immediately be relevant in the work place and who have a practical skill which is necessary in this day and age since very few entities use manual book-keeping” Financial accounting 1 team leader 15 November 2011

  27. PASTEL LECTURING STAFF

  28. PASTEL TUTORS 2011

  29. Lets have TECHNOLOGICAL EDUCATION in ACCOUNTING . Together Thank you

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