Las Comisiones de la Verdad

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their professionalism to bear in exacting obeisance in the instructional process to promote students‘ learning. The elements of the IQC are presented in logical flow in the following manner:

1. Accounting curriculum configuration; 2. Accounting teacher concerns;

3. Aids to accounting instruction;

4. Accounting teacher beliefs and attitudes; and 5. Level of accounting curriculum use.

There is frequent interaction among these elements which readily affect the diffusion of the curriculum across schools and classrooms. These elements approximate the real life situation existing in schools and classrooms. The interplay of the elements shape the success or otherwise of the results of most classroom practices and interactions. Although not rigidly sequential, there is a technical order which ordinarily shows the naturally occurring fashion in which these elements interact to promote quality accounting education. It should be noted that these elements do not guarantee instructional success per se, but rather depending on the manner in which they interact, some feat of instructional success can be obtained. The model further assumes that instructional success is the proxy of quality accounting education. However, instructional success is not absolute but contingent on the levels of use of the curriculum. It depends on how positively these elements can be harmonized to achieve congruence to promote usage of the accounting curriculum. Figure 2.5 depicts the summary of the relationship among the elements in the IQC.

Accounting curriculum configuration could impact

Accounting teacher concerns which could be addressed with

Level of accounting curriculum use translated into the extent of Accounting teacher beliefs and attitudes to determine the

Aids to accounting instruction to appeal to

Quality in accounting education

58 Figure 2.5: Instructional Quality Construct Source: Author‘s construct, 2012

2.6.5.1 Accounting curriculum configuration

The nature of the accounting curriculum and the understanding accounting teachers have about it have an impact on the success rate of the curriculum. The level of clarity and workability of the accounting curriculum components are to increase the rate and speed of adoption. There is need to recognise the importance of identifying the specific parts of the accounting curriculum, and providing staff developers with hands-on tools for making those identifications. It is necessary for the accounting curriculum leaders to formerly define how the change should look when implemented. As well, there should be precise description of the resources and conditions necessary to implement the accounting curriculum. Once the components of the accounting curriculum are identified along with sets of descriptive examples of what each component looks like when used appropriately, accounting teachers would be enabled to determine whether they are on the right track.

2.6.5.2 Accounting teacher concerns

These are the feelings stemming from the continuous assessment that accounting teachers do about the accounting curriculum. The assessment is influenced by the level of participation of the accounting teachers in the design of the accounting curriculum. The greater the degree of participation, the better the assessment is likely to be. Developing a teacher-proof accounting curriculum (devoid of or limited in accounting teachers‘ input) militates against the subsequent adoption of the curriculum. The ‗fear of the unknown‘ might heighten accounting teachers‘ concerns about the curriculum. Ordinarily, the lower the stages of concern (refer to the SoC of the CBAM), the more there is need to aid the instructional process.

2.6.5.3 Aids to accounting instruction

These are the support services provided the accounting teachers to enable them deliver the desired instructional quality. These services may range from adoption of appropriate leadership style to inspire enthusiasm in teachers to the provision of motivational packages

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that are potent forces to influence performance. Curriculum planners should as well plan in- service training sessions to reduce the fear that some accounting teachers may entertain about their preparedness to execute the accounting curriculum. This is necessary following accounting teachers‘ limited participation in the conception, planning and development of the accounting curriculum. School administrators are expected to provide the necessary logistics required by teachers to promote instructional success. Parents, guardians and the entire community in which the school is situated are to lend their support to teachers by forging ties beyond mere professional courtesy. In sum, stakeholders in accounting education should place the accounting teacher and the students in the centre because the interaction between the accounting teacher and the students is key to achieving the desired quality.

2.6.5.4 Accounting teacher beliefs and attitudes

The extent of the accounting curriculum use is influenced by accounting teachers‘ beliefs (the stakeholder group that currently exerts influence on accounting education) and attitudes (the stakeholder group that ought to exert influence on accounting education). Strategic use of the instructional aids promotes positive teacher beliefs and attitudes about the curriculum. For example, placing accounting teachers at the centre of the decisions involving accounting education improves the morale of the teachers to ensure that decisions to which they were parties in formulation become practical success. Accordingly, the use of the wisdom (accounting curriculum) such teachers created may be phenomenal (Kwarteng, 2009).

2.6.5.5 Level of accounting curriculum use

This is not just about the rate of usage of the accounting curriculum. It implies how accounting teachers make productive use of the curriculum to bring about both planned and unplanned learning.

Table 2.1: Quality Criteria reflecting Level of Use Usage status Quality

description

Definition

Nonuse, Orientation, Preparation

Poor Measure of quality is undesirably insignificant.

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classroom makes quality unstable but expect improvement with time.

Routine Good for the

occasion

Stability in quality education but robs students of future opportunities because quality is episodically myopic.

Refinement, Integration, Renewal

Sustainable Enduring, forward-looking and ever-relevant quality of education.

Source: Field Work, 2013

To a large extent the level of accounting curriculum use determines the extent to which the planned accounting curriculum is put to actual open use throughout the system. A higher rate of accounting curriculum usage is likely to promote higher quality in accounting education and vice versa. The summary in Table 2.1 provides judgement of the extent of quality in accounting education reflecting a user category of the accounting curriculum:

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