'n uitnodigende onderrigstrategie vir rekeningkunde in hoër onderwys

Abstract

Catchwords: Accounting, invitational teaching, teaching, teaching aims, teaching strategy, teacher, learner, higher education. In this study an investigation was done into an invitational teaching strategy for Accounting in higher education with an outcomes-based approach. It was done by means of a literature study and an empirical study, with the aim of creating a teaching model within which Accounting can be taught. The South African higher education system should accommodate key challenges of human resource development, development and training in high level skills and of gathering, acquiring and applying new knowledge. These key challenges are worked out in teaching aims within the study area of Accounting. The realisation of these key challenges and educational aims in higher education make stiff demands on the realisation of the Accounting teacher. The Accounting teacher must meet the challenge with a definite strategy which will facilitate his task. Invitational teaching was researched as a possible strategy for responding to the key challenges and educational aims of Accounting in higher education. With reference to this, the basic assumptions of invitational teaching were delineated. Backed by the basic assumptions of invitational teaching, the pro~ss of the invitational theory was analysed. To put the process or invitational theory into perspective, the environment can be placed in the framework of the five P's. The process takes place in the environment in interaction with the omnipresent elements of each process: optimism, respect, trust and intentionality. The actualisation of the 5 P's and elements are realised by the interaction of the Accounting teacher's functioning levels and his usage of the backup afforded by the corner stones on a personal and professional level. The process of an invitational teaching strategy rest on two fundamental principles, namely perceptual tradition and self-concept. The teaching aims for Accounting must be realised by the teaching outcomes. The creation of the National Qualification Framework (NQF) has led to a teaching and training initiative based on transparent national standards and clear descriptions of teaching outcomes illustrating basic, practical and reflecting competencies. The expectations of the NQF must be realised by the Department of Education and the Department of Labour. Both departments rely on the Financial Accounting Services Sector Education and Training Authority (FASSET), professional bodies, private suppliers and higher education to realise the teaching outcomes of Accounting teaching and training.