A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS

Abstract

This paper, through case analysis employing analytical autoethnography, investigates the pedagogical approach employed in an introductory course to IFRS. This course is part of a professional accounting education program in South Africa. The analysis reflected the teacher-centered orientation of the pedagogy employed, despite warnings in the literature that such an approach may be inappropriate in educating future accounting professionals. The adopted approach has, however, contributed to the success of alumni in the professional accountancy examinations. Further, these graduates' technical proficiency ensures they are almost immediately productive in the real world. Whether these graduates have been provided with an adequate foundation for long-term career success is, however, debatable.

Awareness of the Impact of Adopting Ifrs on Management Accounting From the Perspective of Teachers of Postgraduate Stricto Sensu Programs in Accounting

“…A contabilidade financeira e a gerencial se relacionam no processo contábil e decisório. Como forma de desenvolvimento, há uma necessidade de melhor preparação do ensino na área financeira, assim como na área gerencial, tendo em vista a relação estreita e vinculante entre as duas bases contábeis (CAMPBELL; HELLELOID, 2011;COETZEE;SCHMULIAN, 2012). Necessidades mais imediatas são percebidas em função do custo dos produtos, impactos na análise de investimentos em função da vida útil dos ativos e do aumento ou redução da depreciação.…”

Inter-teaching: Improving the Academic Performance of Auditing Students in Vietnam

“…Springer and Borthick (2007), Coetzee and Schmulian, (2012) and Jarvis et al, (2014) all noted that the lecture model is primarily teacher-centric, and negative perceptions of accounting were common among accounting students (Mladenovic, 2000).…”

“…The lecture model is still predominately the pedagogy for teaching undergraduate accounting students today (Coetzee & Schmulian, 2012;Jarvis et al, 2014). As early as the 1970's researchers demonstrated that teaching pedagogies that are teacher-centric (lecture model) will only produce surface or fragmented understanding for students (Marton & Säljö, 1976).…”

“…Assessment is measured by invigilated exams which encourage cramming and rote learning (Watty, De Lange & O'Connell, 2013). The lecture model 4 of teaching is heavily criticised in the literature, for producing poor in-depth learning and passive student participation (Williams, 1993;Boyce & Hineline, 2002;Lucas & Mladenovic, 2004;Jackling, 2005;Springer & Borthick, 2007;Cannella-Malone, Axe & Parker, 2009;Coetzee & Schmulian, 2012;Jarvis et al, 2014;Sturmey, Dalfen & Fienup, 2015). Through the introduction of a student engagement teaching model, known as inter-teaching, Vietnamese students' academic performance in auditing has improved because inter-teaching changes student behaviour from being a passive learner to being an engaged learner (Saville, Zinn & Elliott 2005;Saville et al 2006;Sturmey, Dalfen & Fienup, 2015).…”

“…The lecture-tutorial model (lecture model) was the instructional teaching model for auditing which is known to discourage student involvement and engagement (Coetzee & Schmulian, 2012;Jarvis et al, 2014;Sturmey, Dalfen & Fienup, 2015). Assessment is measured by invigilated exams which encourage cramming and rote learning (Watty, De Lange & O'Connell, 2013).…”