999 resultados para accounting curriculum


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This chapter revises and expands the following paper: Gough, Noel (2002). Thinking/acting locally/globally: Western science and environmental education in a global knowledge economy. International Journal of Science Education, 24(11), 1217-1237. The author hereby acknowledges the prior publication of substantial portions of this chapter by Taylor & Francis Ltd.

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This chapter is aimed at student teachers and practising middle-years teachers in the primary school who are interested in developing their students' subject-specific literacies in preparation for their transition to secondary school. A number of texts and activities from a popular secondary textbook are analysed and mapped against the four resources model. Given that learning tasks that develop students as code breakers, text participants, text users and
text analysts are suggested, it is important to recognise that focus does not infer separation. The activity foci rely on the take-up of each of the other resources.

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Curriculum developments in Australia.

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This paper draws on the notion of discourse to explore complex relationships between teachers and curriculum change. It uses poststructuralist views of discourse to explore ways in which school subjects, such as Literature, are discursively constructed across time, while teachers too are positioned within discourses that shape the ways they understand the subject and themselves as teachers of it. This paper reports on the experience of a small group of teachers of a new literature course in the Australian state of Victoria. Nine teachers were interviewed over 3 years, and the interview transcripts read for traces of discourses formative in shaping their response to the new course. I identified three discourses: Leavisite and New Critical formations of the subject Literature; charismatic pedagogy; and critical theory, which was embodied in the new subject's study design. These 3 discourses, together with the traditions and culture of the school, form the framework for analysis of the interviews. The paper explores ways in which the teachers' positioning within this mix of discourses and settings variously supported or undermined their preparedness to accept new configurations of the subject Literature as well as the implications of curriculum change not just for constructions of the subject but also for teacher subjectivity.

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A range of contributions in the accounting history literature deal with "the first". While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as "comparative international accounting history".

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The 1998 Report of the National Standards and Guidelines for Initial Teacher Education Project, 'Preparing a Profession' illustrates the emphasis being placed in Australia on the development of numeracy skills amongst not only primary but also secondary school pupils. This report demands that graduates of all initial teacher training courses should not only be numerate themselves, but should also understand the contribution of numeracy to education and daily life, and be able to identify and respond to pupils' numeracy learning needs. This report and its implementation in Victoria through the 'Guidelines for the Evaluation of Teacher Education Courses' led to the introduction in 1999 of a compulsory unit 'Numeracy across the curriculum' for all Deakin University students in the final year of their secondary teacher training course. This paper discusses the nature of the current emphasis on numeracy. It also describes the rationale, development and delivery of the first year of the 'Numeracy across the curriculum' unit, provides a brief evaluation from the perspective of staff and students, and discusses what impact such teacher education programs might have on secondary schools' approaches to numeracy.

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My specific brief for the conference presentation on which this essay is based was to speak from the standpoint of a 'curriculum theorist'. However, I rarely use the terms 'curriculum theory' or 'curriculum theorising' other than in the company of US and Canadian colleagues. I prefer to speak of 'curriculum inquiry' or 'curriculum work' and I think of my work as a university teacher and researcher as being directed towards understanding curriculum. From this standpoint I interpret the theme of this Point and Counterpoint, 'Futures for Australian Curriculum', as a focus for speculation on the possible and desirable ways in which the arts of curriculum inquiry can be developed, tested and renewed. In other words, how can we sustain rigorous, vigorous and generative forms of curriculum work?
I will respond to this question by referring to three artefacts of Australian curriculum studies, the first two of which come from the Australian
Curriculum Studies Association's (ACSA) own material history; the third is (arguably) the major synoptic text of North American 'curriculum theory' published during the past decade. I will use these artefacts to illustrate three key issues concerning futures in curriculum inquiry, namely:
• the significance of metaphor;
• questions about genre and a renewed role for
the arts in our work;
• the idea of 'complicated conversation'.

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In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public-sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non-profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

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Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

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This paper applies a texture-based approach to evaluating accounting narratives. We employ the texture index created by Sydserff and Weetman (1999) as it is purported to evaluate narratives more accurately than previous methods. Not enough emphasis has been placed on the utilisation of linguistic tools in the accounting context. We see that a rigorous test serves the accountability function and may contribute positively to investor protection and confidence. We support the contention that improving narrative evaluation will help increase the quality of accounting narratives as they are presented in corporate annual reports. Quality for purpose of this paper is defined as a function of readability and understandability. These characteristics are considered essential for informed investment decision-making. We focus on the usefulness of the texture index in determining an appropriate measure of both readability and understandability by applying the texture index to a sample of corporate annual reports. Our results show conditional support for the use of the texture index as a viable alternative to readability tests.

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This study investigates perceptions of the work of accountant:! held by first-year accounting students as part of a national survey of accounting students. First-year commerce students from five tertiary institutions were surveyed about their perceptions of the accounting profession as well as their intention to complete a major study of accounting at tertiary level. lnfluences on the formation of their perceptions formed an important part of the study. The results reported in this paper serve to illustrate that the majority of students surveyed had negative perceptions of accounting. The source of influences on perceptions indicated that perceptions were mainly derived from tertiary education experiences. As perceptions influence choice of major and career choice, the findings have important implications for accounting educators and professional accounting bodies