Abstract
M.Comm. (Accounting)
In January 2010, the Department of Accountancy at the University of Johannesburg
changed their teaching and learning strategy. This new strategy moved away from a
teacher-centered classroom experience to a student-centered approach. Several
interventions were employed to accomplish this. Examples include: pre-reading in
preparation of the next lecture, self-assessment tests of the main objectives of the topic
under discussion, tutorials, assignments and consultation with peers and/or lecturers.
Accounting education at the Department is based on International Financial Reporting
Standards (IFRS). IFRS is seen as principle-based standards. Many educators of
accounting will have to adapt their teaching strategies and approaches when they deal
with principle-based standards. They need to move away from teaching the rules to
facilitating the understanding of principles, so that it can be applied to various scenarios.
The purpose of this study is to explore the perceptions of academic trainees on a new
teaching and learning strategy in the Department. This is done through a review of
pedagogical approaches and strategies as suggested in the literature and then by
gaining insight from academic trainees, through in-depth interviews, of the detailed
working of the new teaching and learning strategy and the impact that the new teaching
and learning strategy had on their learning of IFRS.
The study found that the academic trainees perceived the new teaching and learning
strategy to be successful and a good model to follow. It provides students with
opportunities to learn in different ways, it encourages deep learning patterns and it
places the responsibility for learning with the students so that they will become life-long
learners. The teaching and learning strategy is not infallible and can be improved by
providing more areas where students can debate multiple solutions, by incorporating
more group work to enhance interpersonal skills and by explaining the workings and the
purpose of the teaching and learning strategy more effectively.