In: Accounting
This is all the instruction you need for this assignment. For LP04.2 paper, you will be demonstrating competence in your MBA in accounting field of study.
You must complete the assignment for your emphasis area in order to earn points for this assignment. Your paper must be at least 3 pages and include an introduction, the body of the paper, a conclusion and a reference page. In the body of your paper, you should
Discuss the effectiveness of delivering strategy in your field of accounting study and what was that strategy
Explore the results of each accounting decision round that strategy
How’s your accounting study go by a framework to implement new and innovative systems or practices?
Introduction
Accounting has been identified as a priority subject by the Department of Basic Education. The subject encompasses Accounting knowledge, skills and values that focus on financial accounting, managerial accounting and auditing fields, which prepare learners for a variety of career opportunities [1]. However, it is also a subject that has received increased criticism because of the poor performance of learners (Schreuder 2014). This poor performance in accounting concerns accounting educators who do not have adequate knowledge in accounting content and because they are not properly trained and equipped to teach accounting competently [2,3]. The Landelani Recruitment Group [4] also identified accounting as one of the subjects in which educators encountered learners with reading problems, arithmetic deficiency and language problems. It is the importance of the subject and the criticisms it has received that prompted this research study. The purpose of this investigation is therefore not in the delivery of the content as such, but on how the accounting educators in schools manage the teaching and learning of accounting as a subject.
Accounting is offered as a subject in both public and private schools in South African high schools, in the learning area of Economic and Management Science (EMS). This EMS learning area is combined with Economics and Business Studies which can also be referred to as the commerce cluster subjects. Accounting, as a subject in its own right, starts getting fully taught from Grade 10 to12 in the Further Education and Training (FET) phase [5]. Accounting educator was able to make sense of the teaching and learning of accounting before the introduction of the new curriculum. Even though most accounting educator struggles with the content and teaching style to be implement, they still manage to teach the learners effectively. According to Rajoo, when the new accounting FET curriculum was implemented in Grade 10 in 2006, educators had to make sense of a new curriculum with little support from the Department of Education (DoE). Apart from a week of training conducted by facilitators who were not familiar with the new curriculum themselves, it was left to internal school Heads of Department (HoDs) to orientate educators within the accounting departments [5]. The new curriculum had additional topics and new assessment strategies as such the accounting educators had to orientate themselves with, let alone the teaching content
“The core purpose of principalship is to provide leadership and management in all areas of the school to enable the creation and support of conditions under which high quality teaching and learning take place and which promote the highest possible standards of learner achievement.”
Instructional Leadership
The study used instructional leadership theory to guide the literature review and explain the findings. Bush [8] identified different educational leadership and management models that have been used to explain practices of managers in schools for decades. From these, instructional leadership was deemed appropriate and most relevant to explain SMTs practices and strategies in supporting teaching and learning. The international literature mainly refers to the “leadership” of teaching and learning as “leadership for learning” or “instructional leadership”, while in South Africa it is simply referred to as the leadership and management of teaching and learning [7]. The study draws from the international literature using these different concepts but instructional leadership is retained as a concept for consistency.
Support for teaching and learning of Accounting
Prior to the implementation of the National Curriculum Statement (NCS) in the Further Education and Training (FET) band (Grades 10-12); Accounting was regarded as the art of recording transactions [5]. This heavy focus on financial accounting recording and reporting influenced educators to use a procedural approach as a point of departure in the teaching and learning of the subject. As a result, many educators regarded knowledge of the recording or bookkeeping process as a major outcome for Accounting as a subject [6]. This observation implies that the traditional format for the teaching of Accounting was too narrow, too procedural and too mechanical, and forced the learners to rely on memory only [18]. Ngwenya [19] affirms that learners’ reasoning abilities and the practice of reflecting on the financial information through solving problems were hardly ever addressed or assessed in the old accounting curriculum. This brought about the changes in the Accounting curriculum in 2005. New content was included in the curriculum, which was aimed to restructure the old and new topics in the syllabus and add in new ways of facilitating learners’ learning. The problem facing accounting educators as well as the SMTs is to adopt a way to change their teaching and assessment practices and to align them with the requirements of the new curriculum in order to enable effective management of teaching and learning of accounting in secondary schools.
NOTE: I am providing the body of answer . introduction and conclusion should be written by yourself.
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