Creating access to powerful knowledge in accounting education: a case study of pedagogies used in an accountancy diploma
- Authors: West, Janét
- Date: 2025-04-03
- Subjects: Accounting Study and teaching South Africa , Educational change , Knowledge, Theory of , Critical thinking , Semantics
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/480062 , vital:78393 , DOI 10.21504/10962/480062
- Description: Students enter universities to obtain a qualification that they believe will enhance their chances of employment and thereby a better future. But the World Economic Forum states that the world of work is changing so fast that 75% of companies are not prepared for the pace at which their industries are changing. The field of accounting, and accounting education in particular, is facing significant challenges as accountants change from being ‘number crunchers’ to engaging business partners. There is also a decrease in the demand for accountants, at the same time as increasing complaints that accounting graduates are unprepared for their work. These contextual challenges raise the question of ‘What can higher education institutions do to prepare students for a future of rapid change and uncertainty, specifically within the field of accounting?’ This study argues that epistemological access to powerful knowledge is essential for creating lifelong learners that can adapt to change. The study draws on Legitimation Code Theory (LCT) to visualise the powerful knowledge that students require access to in two thirdyear modules within a Diploma of Accounting. This is followed by an analysis of the pedagogies used in the two modules and how access to powerful knowledge is enabled (or hindered) through the pedagogical practices. Data include lecturer observations, course documents and interviews. The study found that there are significant differences between the knowledge structures of the modules, despite them being part of the same discipline. Furthermore, through the analysis I was able to identify key patterns in the pedagogies that enable access to powerful knowledge as well as pedagogical approaches that may constrain access to powerful knowledge. The findings of this study can help accounting lecturers as well as lecturers in similar disciplines to consider how their pedagogical practices enable epistemological access to the target powerful knowledge of their discipline. , Thesis (PhD) -- Faculty of Education, Centre for Higher Education Research, Teaching and Learning, 2025
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- Authors: West, Janét
- Date: 2025-04-03
- Subjects: Accounting Study and teaching South Africa , Educational change , Knowledge, Theory of , Critical thinking , Semantics
- Language: English
- Type: Academic theses , Doctoral theses , text
- Identifier: http://hdl.handle.net/10962/480062 , vital:78393 , DOI 10.21504/10962/480062
- Description: Students enter universities to obtain a qualification that they believe will enhance their chances of employment and thereby a better future. But the World Economic Forum states that the world of work is changing so fast that 75% of companies are not prepared for the pace at which their industries are changing. The field of accounting, and accounting education in particular, is facing significant challenges as accountants change from being ‘number crunchers’ to engaging business partners. There is also a decrease in the demand for accountants, at the same time as increasing complaints that accounting graduates are unprepared for their work. These contextual challenges raise the question of ‘What can higher education institutions do to prepare students for a future of rapid change and uncertainty, specifically within the field of accounting?’ This study argues that epistemological access to powerful knowledge is essential for creating lifelong learners that can adapt to change. The study draws on Legitimation Code Theory (LCT) to visualise the powerful knowledge that students require access to in two thirdyear modules within a Diploma of Accounting. This is followed by an analysis of the pedagogies used in the two modules and how access to powerful knowledge is enabled (or hindered) through the pedagogical practices. Data include lecturer observations, course documents and interviews. The study found that there are significant differences between the knowledge structures of the modules, despite them being part of the same discipline. Furthermore, through the analysis I was able to identify key patterns in the pedagogies that enable access to powerful knowledge as well as pedagogical approaches that may constrain access to powerful knowledge. The findings of this study can help accounting lecturers as well as lecturers in similar disciplines to consider how their pedagogical practices enable epistemological access to the target powerful knowledge of their discipline. , Thesis (PhD) -- Faculty of Education, Centre for Higher Education Research, Teaching and Learning, 2025
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The classification of negative polarity items evidence from Dutch and Afrikaans
- Authors: Ter Horst, Paulus Willem
- Date: 1999
- Subjects: Polarity , Grammar, Comparative and general -- Negatives , Semantics
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2364 , http://hdl.handle.net/10962/d1002647 , Polarity , Grammar, Comparative and general -- Negatives , Semantics
- Description: In this thesis I discuss the problem of negative polarity items (NPls). NPis are items that have to be licensed by a certain group of expressions. In this group of expressions which can trigger NPIs we find, among other things: negations, adversative expressions, questions and conditionals. I show that there is an important problem for a grammatical approach to negative polarity: the group of expressions which can licence NPls can't be adequately defined in a grammatical way. There is, however, a semantic way of defining the group of expressions that can licence NPIs. In semantics the group is often referred to as the group of "triggers". It can be proven logically that the group of triggers can be divided into four subgroups: a group of downward-entailing expressions, antimultiplicative expressions, anti-additive expressions and antimorphic expressions. By carrying out a corpus study I find evidence for the hypothesis that the way in which NPIs are licenced by the triggers with different logical properties originates from the different grammatical classes of NPIs (negative polarity nouns, negative polarity adjectives and negative polarity verbs). Since there is evidence for this causal relation, I argue that a grammatical approach to NPI-triggering is necessary from a formal point of view. I give a Minimalist account of NPI-triggering. To make the Minimalist Program suitable for NPI-triggering I have to assume, however, that the semantic information about triggers is available in the lexicon of the MP.
- Full Text:
- Authors: Ter Horst, Paulus Willem
- Date: 1999
- Subjects: Polarity , Grammar, Comparative and general -- Negatives , Semantics
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2364 , http://hdl.handle.net/10962/d1002647 , Polarity , Grammar, Comparative and general -- Negatives , Semantics
- Description: In this thesis I discuss the problem of negative polarity items (NPls). NPis are items that have to be licensed by a certain group of expressions. In this group of expressions which can trigger NPIs we find, among other things: negations, adversative expressions, questions and conditionals. I show that there is an important problem for a grammatical approach to negative polarity: the group of expressions which can licence NPls can't be adequately defined in a grammatical way. There is, however, a semantic way of defining the group of expressions that can licence NPIs. In semantics the group is often referred to as the group of "triggers". It can be proven logically that the group of triggers can be divided into four subgroups: a group of downward-entailing expressions, antimultiplicative expressions, anti-additive expressions and antimorphic expressions. By carrying out a corpus study I find evidence for the hypothesis that the way in which NPIs are licenced by the triggers with different logical properties originates from the different grammatical classes of NPIs (negative polarity nouns, negative polarity adjectives and negative polarity verbs). Since there is evidence for this causal relation, I argue that a grammatical approach to NPI-triggering is necessary from a formal point of view. I give a Minimalist account of NPI-triggering. To make the Minimalist Program suitable for NPI-triggering I have to assume, however, that the semantic information about triggers is available in the lexicon of the MP.
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