Position and Issues Statements of
the Accounting Education Change Commission
Issues Statement Number 5
Evaluating and Rewarding Effective Teaching
CHARACTERISTICS OF EFFECTIVE TEACHING
Curriculum Design and Course Development
Use of Well Conceived Course Materials
Well Chosen Pedagogical Methods and Assessment Devices
Guidance and Advising
THE ADMINISTRATIVE TASK
REWARDING EFFECTIVE TEACHING
STRATEGIES FOR EVALUATING AND IMPROVING TEACHING
Observations by Colleagues
This Statement is issued by the Accounting Education Change Commission (AECC). The AECC was appointed in 1989 by the American Accounting Association and supported by the Sponsors' Education Task Force, representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills, knowledge, and attitudes required for success in accounting career paths. The Commission encourages reproduction and distribution of its statements.
The Commission's first Position Statement, on the objectives of education for accountants, emphasized the importance of teaching. The Statement cited the need for training in instructional methods, recognizing and rewarding contributions to teaching and curriculum design, and measurement and evaluation systems that encourage continuous improvement of instructional methods and materials.1 Without progress in these prerequisites to effective teaching, the objectives of that Statement cannot be realized. Moreover, progress is needed in mechanisms for sharing ideas and techniques and in the culture and organizational climate that establishes and maintains the scholarly status of teaching within the professoriate.
All interested parties (e.g., university boards of trustees, regents, legislatures, governors, parents of students, and other sponsors of education) should help establish a priority on teaching and otherwise improve its effectiveness, but faculty and administrative leaders bear the greatest responsibility. CHARACTERISTICS OF EFFECTIVE TEACHING
The characteristics of effective teaching must be identified if their presence is to be measured and improvements envisioned. Understanding the characteristic of effective teaching is essential for faculty (so they know what is expected) and administrators (so they can assess performance). Five characteristics of effective teaching are listed below.
Curriculum Design and Course Development. To effectively design curricula and develop courses the teacher must: set appropriate objectives; develop a useful framework for the conduct of courses and programs; conceptualize, organize, and properly sequence the subject matter; integrate courses with other related courses, disciplines, and current research; and be innovative and adaptive to change.
Use of Well Conceived Course Materials. Effective course materials enhance presentation skills, fulfill course objectives, are consistent with current developments and new technology in the field, create a base upon which continued learning can be built, challenge students to think, and give them the tools to solve problems.
Presentation Skills. Effective presentation skills stimulate students' interests and their active participation in the learning process, respond to classroom developments as they occur, convey mastery of the subject matter, achieve clarity of exposition, instill professionalism, and engage students with different learning styles.
Well Chosen Pedagogical Methods and Assessment Devices. Effective pedagogical methods (e.g., experiments, cases, small group activities) vary with circumstances (e.g., size of class, nature of the subject, ability or skill being developed). Assessment devices (e.g., examinations,...
1. What is the purpose of education? To transmit culture? To provide social and economic skills? To develop critical thinking skills? To reform society?
I think that the purpose of education is to get the children ready for real life, and provide them the learning skills, and abilities that they will need.
2. What are schools for? To teach skills and subjects? To encourage personal self-definition? To develop human intelligence? To create patriotic, economically productive citizens?
Schools’ purposes are major in every culture all around the world. In my eyes, schools are to educate the general public, young or old for survival in the next chapter in their life, a degree. They are taught the basic skills and subjects to maneuver on to college, or to start life. After the basics, they are taught more in depth skills and subjects. Schools aren’t good just for that. In schools children also gain life long friends, experiences and learn the social skills they need in life.
3. What should the curriculum contain? Basic skills and subjects? Experiences and projects? Inquiry processes? Critical dialogues?
The curriculum should contain all basic skills and subjects, math, reading, language, writing, science, and geography. Then on a second level, to test the knowledge, and for student’s to learn from other students, projects should come in. As for experiences, I think that students that can relate, should share their...
Student number: 20134571
Science 1 in the Early Years
Assessment: Item 1- Views of teaching and promoting science of young learners
The pedagogy of play can be hard to understand and part of the reason for this is it’s so difficult to explain how children learn by play because play isn’t simply; it is complex. Each child begins their early childhood education with a set of skills and prior knowledge that is influenced by their family, culture and past experiences (Fellows &Oakley, 2010). The past knowledge should become the foundation for developing an understanding of scientific concepts (Duschl, Schweingruber & Shouse, 2007). Children are naturally inquisitive, creative and aware of the world around them (Campbell & Jobling, 2012). Play is an important development tool and an effective way to teach children scientific concepts while using their prior knowledge (Preston, Mules, Baker & Frost, 2007). Learning science through play shows children that science is useful and enjoyable and is a significant aspect of the real world (Bulunuz, 2013). This essay will review teaching science through play, theorists who support play and the way in which the Australian curriculum and EYLF support play pedagogy.
Science and Play
Play pedagogy is a context for learning through which children organise and make sense of their social worlds, as they engage actively with people, objects and representations. Research shows...
... Education in its general sense is a form of learning in which the knowledge, skills, and habits of a group of people are transferred from one generation to the next through teaching, training, or research. Education frequently takes place under the guidance of others, but may also be autodidactic. Any experience that has a formative effect on the way one thinks, feels, or acts may be considered educational.
A right to education has been recognized by some governments. At the global level, Article 13 of the United Nations' 1966 International Covenant on Economic, Social and Cultural Rights.
Etymologically, the word "education" is derived from the Latin ēducātiō from ēdūcō which is related to the homonym ēdūcō from ē- and ''dūcō .
Type of educationEducation can take place in formal or informal educational settings.
Systems of schooling involve institutionalized teaching and learning in relation to a curriculum, which itself is established according to a predetermined purpose of the schools in the system. Schools systems are sometimes also based on religions, giving them different curricula.
In formal education, a curriculum is the set of courses and their content offered at a school or university. As an idea, curriculum stems from the Latin word for race course, referring to the course of deeds and...
...The formation of the debit and credit concept
In this simplified form we can begin to see what the mathematician and Father of Accounting (Luca Pacioli) saw in 1494 when he codified the double-entry bookkeeping system. It is his codified system that outlined the rules for applying debits and credits when recording the financial transactions of a business in the double-entry bookkeeping system.
Now remember that Luca’s book in 1494 was written and published in Latin and at a time when the concept of negative numbers was not yet accepted in Europe. So he spoke of the terms ‘Debere’ and ‘Credere’ which means
To maintain this fundamental truth that the value of the net assets of the business must be equal to the value of the owners equity, Luca introduced the concept that the net assets side of the equation would be represented as Debere (Debits = funds owed to the owners) and the owners equity side would be represented as Credere (Credits = funds entrusted).
Consequently, he could also see that financial activities that caused net assets to increase should be debited (more funds owed to the owners) and credited if decreased (less funds owed to the owners). The same principle applies to the owners equity side. An increase in owners equity would be credited (more funds entrusted in the business) and a decrease debited (less funds entrusted in the business).
Treatment of expenses and revenues
Finally, the treatment of expenses and revenues in the double-entry...
...This document has been supplied to the Institute of Chartered Accountants in Australia as a free sample by Thomson Reuters and is extracted from its Model Contracts and Letters Kit, which is in CD format. The content features two updates per year with the document supplied here being from the current update.
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The information in this document is provided for general guidance only and on the understanding that it does not represent, and is not intended to be, advice. Whilst care has been taken in its preparation, it should not be used as a substitute for consultation with professional accounting, tax, legal or other advisors. Before making any decision or taking any action, you should consult with an appropriate specialist or professional. No warranty is given to the correctness of the information contained in this document, or its suitability for use by you. To the fullest extent permitted by law, no liability is accepted by the Institute of Chartered Accountants in Australia or Thomson Reuters for any statement or opinion, or for an error or omission or for any loss or damage suffered as a result of reliance on or use by any person of any material in the document.
This publication is copyright. You are free to copy, amend, adapt, publish, communicate and use it in any manner you may...
...Introduction to AccountingAccounting is a profession used to make financial and business decisions. Billions of dollars exchange hands every day, in millions of separate business transactions. These are recorded and reported on using a comprehensive set of guidelines, referred to as Generally Accepted Accounting Principles (GAAP).
Brief History of AccountingAccounting was born before writing or numbers existed, some 10,000 years ago, in the area known as Mesopotamia, later Persia, and today the countries of Iran and Iraq. This area contains the Tigris Euphrates river valley, a large fertile area 10,000 years ago with a large thriving population and active trading between towns and cities up and down the two rivers.
Writing and numbers would be not be invented for about another 5,000 years. And what happens next will directly lead to the invention of both writing and number systems.
At that time, merchants faced many of the same problems businesses face today. They had to ship their merchandise up and down the rivers, and that meant trusting a boatman with their goods. Unfortunately, not all boatmen were honest, and disagreements often arose about how much was shipped versus what was received at the other end.
It is hard for us today to imagine a world without writing and numbers. Try to imagine yourself in their position.... what would you do?
To deal with the problem, merchants came up with an...
"Your course unfortunately doesn't give me the answer to a great many real-life problems," said Marsh Grube to an accounting professor. "I've read the text and listened to you attentively, but every once in a while I run across something that doesn't seem to fit the rules."
"Not all of life's complications can be covered in a first course," the professor replied. "As is the case with law, medicine, or indeed any of the professions, many matters are dealt with in advanced courses, and others are not settled in any classroom. Nevertheless, some problems that are not specifically discussed can be solved satisfactorily by relating them to principles that you already have learned. Let's take revenue recognition as a particularly difficult case in point. If you will write down some of the matters about which you are now uncomfortable, I'd be glad to discuss them with you-that is, after you have given some thought as to the most reasonable solution."
A week later, Grube returned with the list given below:
1. Electric utility bills. When an electric utility customer uses electricity, the electric company has earned revenues. It is obviously impossible, however, for the company to read all of its customers' meters on the evening of December 31. How does the electric company know its revenue for a given year? Explain.
2. Retainer fee. A law firm received a "retainer" of $10,000 on July 1, 2010, from a client. In return, it...
...Department Order was subsequently issued by the Secretary of Public Instruction on April 8, 1940 to implement the aforementioned Executive Order. Bureau Education Circular No. 26, s. 1940 provides that "... effective June 19, 1940, the national language shall be taught forty minutes a day as a regular, required two-semester subject "... The national language shall replace an elective in each semester of the second year in normal schools and shall be an additional subject of all secondary schools ..."
The national language, more popularly known as Tagalog, was therefore, first introduced in the fourth year of all public and private high schools and in the second year of all public and private teacher-training institutions.
The inclusion of Tagalog in the curriculum was viewed as a positive direction towards more effective teaching and learning since, compared with English, Tagalog would be an easier language to use as tool of learning. This significant move also marked the beginning of the critical process of developing the national language and disseminating it nationwide mainly through the schools.
Meanwhile, Tagalog was popularized more widely when the Japanese forces invaded the country in 1942. The Commander-in-Chief of the Japanese Imperial Forces ordered the prohibition of the use of English and the Filipino people's reliance upon Western nations particularly the United States and Great Britain.