Framework based teaching (FBT) : concept paper on the implementation of FBM in the teaching of Accountancy courses in the distance learning mode in Malaysia
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Malaysia will adopt Framework Based Teaching (FBT) in the teaching of accounting after 2017. FBT is a method teaching that emphasizes the teaching of the objective and the concepts on general purpose financial reporting rather than the mechanism of accounting, the approach that traditionally practiced. In today’s teaching approach, students are told of which accounts to debit and to credit and many students memorise the entries by heart. In FBT, students are exposed to why a certain entry is performed rather than learning the debit and credit mechanically. To support the change in teaching approach of accounting, the International Financial Reporting Standards Board (IFRS) has come out with teaching material for teachers. Likewise the Ministry of Higher Education of Malaysia (MOHE) has come out with the Halatuju 3 (Directions) which provides guidance for teaching to Malaysian universities. However, both the materials from IFRS and MOHE focus on classroom teaching of accounting. Distance learning institutions are not exempt from FBT. IFRS proposes two major changes in delivery i.e. firstly the steps on how to implement FBT and secondly levels of difficulty for courses taught. A demonstration of teaching the preparation of journals will be taught is shown in the first part of the paper. The current method of teaching is shown together with how the same material is delivered in FBT in a distance learning institution.
The second demonstration is on how courses are reclassified using the classifications suggested by IFRS and how this will be implemented in a distance learning institution. This paper hopefully will be helpful to support content designers of accounting courses in the distance learning mode as the current set of teaching plans published by IFRS and MOHE are biased towards classroom teaching.
Material type
Electronic
Notes
Paper presented at the 30th Annual Conference of the Asian Association of Open Universities (26-29 October 2016 : Manila, Philippines)
Framework based teaching (FBT) : concept paper on the implementation of FBM in the teaching of Accountancy courses in the distance learning mode in Malaysia
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FBT_Accountancy
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