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    A comparative analysis of introductory accounting papers at New Zealand polytechnics offering the National Diploma in Accounting : a research report presented in partial fulfilment of the requirements for the degree of Master of Business Studies at Massey University
    (Massey University, 1991) McDonald, Pauline
    This study provides a comparative analysis of introductory accounting papers at New Zealand Polytechnics offering the National Diploma in Accounting (NDA). The introductory papers, Accounting Principles and Accounting Practices, provide the core courses in accounting education at New Zealand Polytechnics and form part of the National Certificate in Business Studies (NCB). The NCB is a prerequisite qualification for the NDA. New prescriptions for the NCB introductory accounting papers were adopted at the beginning of the 1990 academic year. The prescription changes are an attempt to introduce higher learning skills such as analysis, interpretation and judgment to students at the earliest stages in their accounting studies. These changes are in accordance with both the recommendations suggested by the New Zealand Society of Accountants' (NZSA) Horizon 2000 - and beyond study and current trends worldwide. The changes also arose as a result of dissatisfaction amongst Polytechnic accounting tutors in the late 1980's with the emphasis in introductory accounting courses being placed on developing procedural, 'number crunching' skills rather on developing conceptual, analytical skills. This study uses Bloom's taxonomy of educational objectives as the basis for evaluating the course outlines and the level of learning skills required in the assessments for the introductory accounting courses at the Polytechnics offering the NDA. The study seeks to determine whether the Polytechnics offering these introductory courses (Accounting Principles and Accounting Practices) have changed the emphasis of the learning objectives and expected learning outcomes.
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    Exploring the reason for the high withdrawal rate of distance education students enrolled in first level accounting : a research report presented in partial fulfilment of the requirements for the degree of the Master of Business Studies at Massey University
    (Massey University, 1989) Hooper, Keith Charles
    Massey University is the only New Zealand university providing first level distance education (extramural education) in accountancy, and is one of the largest university providers of extramural accountancy education in Australasia. The last three years have witnessed a steady growth in the demand for extramural first level accountancy. The number of students enrolling have almost doubled in that period from just over 500 to nearly 1,000 in 1989. Unlike some of the world's open universities Massey University is a "dual mode" institution. That is extramural and internal courses are taught to the same prescriptions and assessed by the same final examinations. An advantage of this system is that standards achieved by extramural students are comparable to those achieved by internal students in the same course, and there is no distinction between a qualification gained extramurally and one by internal study. The latter is important to the many extramural students wishing to pursue an accountancy career and eventually qualify for membership of the New Zealand Society of Accountants. However, for extramural students the method of delivery of accountancy education is different to that of the internal students. It is a method of education heavily reliant on printed materials and involves very little face-to-face contact. Coupled with this is the fact that many extramural accounting students are of mature age, working, have young families, and have had no previous experience of university study or distance education.