DE LA COMPETENCIA, PROCEDIMIENTO, INFRACCIONES Y SANCIONES

The questionnaire provided teachers with a number of teaching approaches. Teachers had to indicate to what extent they used different teaching approaches. The following table illustrates the frequency of the use of different teaching approaches.

144 Table 4.10: Teaching approaches used

Teaching approach Never Seldom Some- times

Often Almost always

(%) (%) (%) (%) (%)

Chalk and talk 2,2 6,5 21,7 34,8 34,8

Promote class and group discussions in which learners actively participate

0 4,3 21,7 56,5 17,4

Integrate technology 6,5 10,9 26,1 21,7 34,8

Use case studies 4,3 8,7 34,8 39,1 13,0

Encourage group work 2,2 28,3 41,3 26,1 2,2

Ensure learners work individually 0 4,3 23,9 52,2 19,6 Engage learners in critical and

analytical thinking 0 2,2 19,6 54,3 23,9

Set ample tasks to allow learners

to practise skills 0 0 2,2 23,9 73,9

Encourage independent thought 0 4,3 2,2 39,1 54,3

Integrate topics 2,2 0 8,7 41,3 47,8

Engage learners in problem- solving activities to develop higher order thinking skills

0 0 10,9 50,0 39,1

Provide feedback to learners 0 0 0 13,0 87,0

The following figure presents teachers’ attitudes towards four important aspects regarding competencies of teachers: up-to-date knowledge of Accounting, confidence in all areas of the curriculum, the ability to design assessment tasks and the ability to use the required teaching time of four hours per week optimally.

145 Figure 4.4: Competencies of teachers

The majority of teachers felt their knowledge of Accounting was up-to-date (ninety- three per cent). Eighty-seven per cent of the respondents are confident in all areas of the curriculum. Eighty-five per cent feel that they are able to design assessment tasks and ninety-six per cent of teachers are able to optimally use the required teaching time.

Teachers had the following views on how Accounting should be taught under ideal circumstances.

(a) The teacher

The majority of respondents mentioned that teachers should have a thorough knowledge of the subject. Teachers should know the curriculum, know the different topics and how these relate to one another. Teachers should keep up to date with the latest developments in the subject. Thorough preparation of lessons was regarded as an element of quality teaching. Preparation includes planning ahead and keeping learners informed of what will be happening in the subject for the term so that they know what is expected from them and can act accordingly.

Certain character traits were mentioned. These include teachers who are positive about the subject and the learners, teachers who inculcate a love and passion for the

0 5 10 15 20 25 30 35 40 45 50 Up to date knowledge of accounting Confident in all areas of the curriculum Able to design assessment tasks Able to optimally use the required teaching time Yes No

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subject, and teachers who can relate to young people, dedicated and enthusiastic teachers.

(b) Teaching methodology

Teaching methodology featured in most of the responses. A learner-centred approach was considered important. The involvement and active participation of learners in lessons were cited. Teachers should expose learners to different types of questions and particularly to examination-based activities and questions. Learners should be introduced to new concepts in a step-by-step approach and at a pace that suits the needs of the group. Stimulation of critical thinking was mentioned as well as the importance of balancing lower order or routine procedures with higher-order cognitive skills. Quality teaching requires that teachers challenge and extend learners to perform to their full potential. There was a concern for relating theory to practice by means of relevant newspapers and magazines. Teachers should integrate real-life scenarios into their teaching of the subject. Teachers need to focus on how things are done in practice. When learners have this picture, it is much easier to teach them the theory.

The importance of practical application of concepts and skills was stressed by many of the respondents. This could be achieved by giving adequate and regular work to be done at home, commonly referred to as ‘homework’. It was thought that this ‘homework’ should be marked by visual presentation: where learners can see the answers and not only hear them. The controlling of homework is important for teachers; to know what learners are having problems with. One teacher said, ‘Doing of homework is non-negotiable. Learners do not enter my class without having done their homework.’ Regular assessment, including tests and examinations, and regular feedback contribute to quality teaching of Accounting. One teacher contributed her success to her learners working through past papers and said: ‘My grade 12 learners work through about six question papers in the third term which I mark personally as if it was an end-of-year examination and I give it back to them with personal comments to each of them.’

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(c) Resources

Access to good and correct resources including textbooks was one of the prerequisites mentioned for effective or good teaching. It is important that all learners have access to a good textbook, required stationery and a calculator.

(d) Learners

Learners, their attitude and prior knowledge, are basic elements in building up quality teaching. Learners need to have adequate background knowledge in the subject. They should acquire and develop adequate background in Grades 8 and 9 in Economic and Management Sciences. Learners who are disciplined, eager to learn, focused and responsible for their own learning possess the characteristics teachers need to provide quality teaching. One teacher mentioned that the characteristics of future accountants should be taught early on in Accounting at school level: punctuality, accuracy, trustworthiness and neatness. Learners need to be able to think and work independently.

(e) Parents

A few teachers mentioned parental involvement in the lives of learners. When parents know what learners need to do (homework, activities, assignments, tests, examinations and excursions) learners are more likely to take their responsibility seriously.

(f) Technology

Some teachers mentioned the importance of access to the latest technology including data projectors, interactive whiteboards, computer and Internet access for learners.

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(g) Teaching environment

Many teachers mentioned that a teaching environment conducive to quality teaching required a small class size not exceeding thirty learners. Visual information in the classroom such as posters and flashcards contribute to this environment. One teacher stressed the opinion that teachers should be totally in control of the class and learners should know exactly what is expected from them.