Effective pedagogic practices for understanding the accounting equation for grade 8 Economics and Management Science in selected schools in the UMhlathuze Circuit
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Date
2019
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University of Zululand
Abstract
The teaching of the accounting equation in Grade 8 presents a challenge to the pedagogical content knowledge of the teachers, which is seemingly a contributory factor to learner underperformance. As a point of departure, one of the objectives of this study was to look at the causes of learner underperformance in applying the accounting equation. Therefore, if there is urgency in addressing learner underperformance, it is imperative to look to what extent the usage of various pedagogical practices impact on addressing learner underperformance in the EMS Grade 8 accounting equation section. This prompted the researcher to conduct a study on the effectiveness of teaching and learning relating to the Grade 8 learners taking accounting, specifically using the accounting equation as the benhmark, with a view to improving learner understanding of accounting through the application of technologically aided pedagogic practices to facilitate the teaching and learning. In most instances, it is noted that the more teacher-centred methods of teaching, where memorisation of concepts and formula is common, are widely used. Most teachers rely on textbooks as the primary source of instruction; hence the accounting subject content is mainly abstract to learners who are unable to relate it to real-life situations in a manner that is meaningful. The effective teaching of accounting should concur with key documents such as the Generally Accepted Accounting Practice (GAAP), which is constitutionally derived and endorsed by the South African Institute of Chartered Accountant (SAICA). The participation of teachers to contribute to the accounting curriculum is compromised, in the way that they are called to assist in an ad-hoc fashion, which results in unsustainable learning environments. On the basis of the above, the study aims to formulate a strategy to create effective pedagogic practices for understanding the accounting equation and so improve learner performance in this section of the Economics and Management Science learning area. The study provides findings and recommendations such as recommending professional teacher development in the EMS learning area to enhance the subject content knowledge and pedagogical content knowledge of the teachers. The study also indicates possible future research and ways to open opportunities for improving the rate of underperforming learners. The main findings led to the conclusion that the teaching and learning of the accounting equation section should be optimised through
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the use of effective pedagogic practices which are learner-centred and promote peer mentoring and self-regulated learning. The study ends by proposing curriculum development for Grade 8 learners in relation to creating a balance in EMS assessment curriculum weighting.
Description
A dissertation submitted in fulfilment of the requirement for the Degree of Master of Education in the Department of Psychology Education and Special Education, Faculty of Education, at the University of Zululand, 2020.
Keywords
Accounting equation, Economics and Management Science, Technological aided pedagogics