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Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university
This qualitative research aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger...
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| Format: | Thesis |
| Language: | English |
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School of Education
2020
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| Summary: | This qualitative research aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger or weaker in the threshold concepts. The analysis points to five threshold concepts in the financial instruments module. It further aims to explore whether African, Coloured and Indian students' exposure to these threshold concepts results in troublesome knowledge and/or transformation in understanding and thinking in a second-year Accounting course at a South African university. Triangulation is used to confirm the authenticity and consistency of the data emerging from the identification of the threshold concepts. Using Semantics, this research illustrates that the five threshold concepts possess weaker semantic gravity due to the abstract nature of the threshold concepts and stronger semantic density is present due to the complex and dense terminology inherent in financial instruments. Evidence from a general survey, interviews and summative assessments conducted with students registered for an Accounting course shows that exposure to the threshold concepts resulted in troublesome knowledge and/or transformed understanding. Identifying the threshold concepts could make specialised Accounting knowledge more explicit to students and exploring the knowledge experienced as troublesome and the transformed understanding experienced provides room for debate around pedagogy and curriculum reform. |
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