THE OERIVATION OF LEARNING HIERARCHIES ANO INSTRUCTIONAL OBJECTIVES IN ACCOUNTING WITH IMPLICATIONS FOR DEVELOPING INSTRUCTIONAL SYSTEMS FOR POST-HIGH SCHOOL PRQGRAMS Thesis for the Degree of Ph. D. MICHIGAN STATE UNIVERSITY PETER KIMON PETRO 1969 I r‘QDlD ‘ This is to certify that the thesis entitled THE DERIVATION OF LEARNING HIERARCHIES AND INSTRUCTIONAL OBJECTIVES IN ACCOUNTING WITH IMPLICATIONS FOR DEVELOPING INSTRUCTIONAL SYSTEMS FOR POST-HIGH SCHOOL PROGRAMS presented by I»; Peter Kimon Petro has been accepted towards fulfillment of the requirements for Ph.D. degree in EdUQQLiQIl % fiofessor Major Date November 17, 1969 0-169 '9'. BINDING IY IIOIC & SONS' 800K BINDERY INC. ‘ LIBRARY BINDER; ‘ _ I. I SPIIIOPOII.IIS:::::. L_l 3'3: JERI'IATIOII I IN A:, ISSTR‘JC‘ The problem i: :iTes fer edu:a" ‘ 3:: iesigzing the specfive accomtln r. I A “fated : ' ‘ 0‘. ‘ t . I J " .- !. 73 U ABSTRACT THE DERIVATION OF LEARNING HIERARCHIES AND INSTRUCTIONAL OBJECTIVES IN ACCOUNTING WITH IMPLICATIONS FOR DEVELOPING INSTRUCTIONAL SYSTEMS FOR POST-HIGH SCHOOL PROGRAMS by Peter Kimon Petro The problem in this study was to derive a set of instructional objec- _ tives for education in technical accounting which could provide the basis for designing the learning structures of instructional programs for pro- spective accounting technicianso More specifically, this investigation attempted: (l) the demonstration of the feasibility of a given model for the derivation of instructional objectives of technical accounting programs, and (2) the establishment of a set of instructional objectives which de- scribe desired terminal student behavior and which would be suggestive of appropriate learning sequences for the fulfillment of the specific objec- tives of technical accounting programs. Procedures Data regarding accounting activities performed by accounting techni- cians was obtained by reviewing a recent study. The set of thirty-five accounting activities selected was considered to be representative of the larger set of technical accounting activities identified by this recent study; The procedure for the derivation of instructional objectives for tech- nical accounting programs included the following sequence of steps: (1) re-writing of each of the accounting activities in terms of the specific activity perfbrmed by the accounting technicians and the analysis of each accounting activity into concepts, skills, .and operations; (2) construction of flov diagrams concepts, skills relationship of I hierarchical cute Iectives based or Verificatior involved asking I ietemine vhethe *suggestive of ‘59 “emplishme Peter Kimon Petro of flow diagrams which established the inter-relationships Of the component concepts, skills, and Operations of each accounting activity, as well as the relationship of these component concepts, skills, and Operations to Gagnéls hierarchical categories of learning tasks; (3) writing Of instructional Ob- Jectives based on the flow diagrams of each of the accounting activities. Verification of the usefulness of the derived instructional Objectives involved asking a Jury panel of post-high school accounting instructors to determine whether the instructional Objectives were stated in a manner as to be suggestive of instructional activities or experiences which might lead to the accomplishment Of the student behavior described by the Objectives. Conclusions 1. The given model for deriving instructional Objectives is Operational, and the procedures specified by the model can be implemented by an individual researcher. 2. The Operational step of the model described as "fractionating" is a crucial and significant stage in the objectives-deriving model as imple- mented in this study because it permits the inclusion of data regarding defi- nitions, purposes and uses, operations, and skills about each accounting activity from a variety of texts, documents, and related research. 3. Relating the component concepts, definitions, purposes and uses, operations, and skills of each accounting activity performed by accounting technicians to the Gagné hierarchical categories Of learning tasks does help to distinguish the inter-relationships and interdependence among these com- ponents. These components can then be ordered into sequences consisting of underlying concepts, principles, and higher-order principles. 3. The cor. by accounting te :epts and princ1 cchical orderin activity. 5. Referem Itmctional obge iescribing the be isomtmting upc 6' Statue: 215.18 can "We l him-n, can um moutr‘tins in 7' The der: Peter Kimon Petro h. The construction Of flow diagrams for each Job activity perfOrmed by accounting technicians permits the illustration of the hierarchy of con- cepts and principles comprising the Job activity and facilitates the hier- archical ordering of the instructional Objectives derived for each Job activity. 5. Reference to the Mager criteria for deriving valid and useful in- structional objectives enables the researcher to focus on defining and describing the behavior that accounting technicians should be capable Of demonstrating upon completion of instruction. 6. Statements which describe Job requirements of accounting techni- cians can serve as the basis for deriving instructional Objectives which, in turn, can accurately specify the behavior a student should be capable of demonstrating in the classroom to meet the requirements of the Job. 7. The derived instructional Objectives which describe desired student behavior are suggestive Of appropriate sequences for the learning struc- tures comprising the instructional program for accounting technicians. Educational Implications A tentative plan for the use and application Of the research procedure and findings of this study suggested the following: (1) a research model useful to occupational educators for the development of instructional struc- tures; (2) development Of teaching aids; (3) developing auto-tutorial and programmed instructional materials; (h) developing individualized instruc- tional sequences and providing for advanced placement Of students in ac- counting course sequences; and (5) construction of evaluative devices. THE DERIVATION OF LEARNING HIERARCHIES AND INSTRUCTIONAL OBJECTIVES IN ACCOUNTING VITH IMPLICATIONS FOR DEVELOPING INSTRUCTIONAL SYSTEMS FOR POST-HIGH SCHOOL PROGRAMS by Peter Kimon Petro A THESIS Submitted to Michigan State University in partial fulfillment Of the requirements for the degree of DOCTOR OF PHILOSOPHY Business and Distributive Education College of Education 1969 5,47 7 ‘6 /;”~ .//7/// 4~27~7O T Copyright by PETER KIMON PETRO 1970 ii The author The of! red ass dissertation. The author 13ml Connittee 3.‘ his time and 3-,letion of t i.Ssistance and :7. Wiser JOE I Vish to mPeTSti on in ACKNOWLEDGMENTS The author wishes to express his sincere gratitude to the individuals who Offered assistance and contributed to the completion Of this dissertation. The author is indebted to Dr. Peter G. Haines, chairman Of the doc- toral committee and director Of this investigation, for giving generously Of his time and assistance, as well as his guidance in the formulation and completion Of this study. The author wishes to acknowledge the valuable assistance and suggestions for improvement contributed by Dr. Ted Ward, Dr. Gardner Jones, and Dr. Max Raines. I wish to thank the Jury panel of colleagues for their counsel and cooperation in reviewing the findings of this study. To my wife, Patricia, go those words of feeling for her understanding nature and patience, and for her love and words of encouragement without which the entire doctoral program and this dissertation would not have been completed. A special word of thanks goes to my children who had to endure a part- time father and forego many things a father would normally have done with his children. Finally, I offer my gratitude to my parents for having started me on this path. iii Imam LIST OF HOLE-:3 :15“: 3? mm: mm 1133? ‘Y‘ \‘i TABLE OF CONTENTS Page ACHOWMENTS O 0 O O O O O O O O O O O O O O O O O O O O O O O 111 LIST OF FIGURES O O O O O O O O O O O O O O O O O O O O O O O O 0 v1 LIST OF APPmICES O O O O O O 0 O O O O O O O O O O O O O O O O Viii CHAPTER I THE PROBLm OF TIIIE STUDY 0 I O O O O O O O O O O O O O O 1 Statement of the Problem . . . . . . . . . . . . . 1 Definition Of Tema O O O O O O O O O O O O O O O O 3 Desired outcomes 0 O O O O O O O O O O O O O O O O 7 M'mptions O O O O O O O O O O O O O O O C O O O O 8 Limitations of the Problem . . . . . . . . . . . . 9 Need fer the Study . . . . . . . . . . . 10 The Need fOr Accounting Technicians . . . . . 10 The Accounting Curriculum in the Community COllege O I O O O O O O O O O O O O O O O O 12 Technical Education and the Need for Defining Instructional Objectives . . . . . 13 cone ludi as St at we at O O O O O O O O O O O O 0 O O 16 II A.REVIEW 0F RELATED RESEARCH AND ASSOCIATED CONCEPTS . . . . . . . . . . . . . . . . . . 17 Job Activities Of Accounting Technicians . . . . . 17 The Ozzello Study . . . . . . . . . . . . . . 17 Related Literature and Research . . . . . . . 20 Concluding Statement . . . . . . . . . . . . . 27 Derivation of Instructional Objectives . . . . . . 28 Specificity of Student Behavior . . . . . . 28 The Writing of Instructional Objectives . . . 30 The Gagne Learning System . . . . . . . . . . 33 Objectives-Deriving Model . . . . . . . . . . 35 III RESEARCH PROCEDURE AND METHODOLOGY . . . . . . . . . . . 37 Phase I - Securing a List of Job Activities Performed by Accounting Technicians . . . . . . . 37 Phase II - Derivation and Classification of Instructional Objectives . . . . . . . . . . . 39 Modification of the Model . . . . . . . . . . Al Input Data . . . . . . . . . . . . . . . kl Team.Approach Specified by the Model . . hl Sorting by Gross Taxonomic Distinction . AZ iv CHAPTER P N THE FI SELECT ACCOUE SELECI CCOU VI 832w 3“: Procedures of the Model . . . . . . . . . Fractionating . . . . . . . . . . . . Design of Flow Diagrams . . . . . . . Writing of the Instructional Objectives Phase III - Verification of the Usefulness of the Instructional Objectives . . . . . . . IV THE FINDINGS, PART I LEARNING TASK HIERARCHIES FOR A SELECTED SET OF ACCOUNTING ACTIVITIES PERFORMED BY ACCOUNTING TECHNICIANS . . . . . . . . . . . . . . . Task Demand Statement Flow Diagrams . . . . . . V THE FINDINGS, PART II INSTRUCTIONAL OBJECTIVES FOR A SELECTED SET OF ACCOUNTING ACTIVITIES PERFORMED BY ACCOUNTING TECHNICIANS O O O O O 0 O O O O O O O O O Arrangement of the Instructional Objectives . . Characteristics of the Instructional Objectives Verification of the Usefulness of the Instructional Objectives . . . . . . . . . . VI SUMMARY, CONCLUSIONS, AND IMPLICATIONS . . . . . . . Nature of the Study . . . . . Need fer the Study . . . Limitations of the Study Research Methodology and Procedure Findings . . . . . . . . . . . . . Conclusions . . . . . . . . . . . . . Conclusions Regarding the Usefulness of the Objectives-Deriving Model . . . . Conclusions Regarding the Derived Instructional Objectives . . . . . . . . Recommendations . . . . . . . . . . . . . . . . Educational Implications . . . . . . . . . . . Research Model fer the Individual Occupational Educator . . . . . . . . . Development of Teaching Aids . . . . . . . Auto-Tutorial and Programmed Instructional Materials . . . . . . . . Individualized Instruction and Advanced Placement . . . . . . . . . . . Construction of Evaluative Devices . . . . 31m mm“ 0 O 0 O O O O O O O O O O O O O O O O O O O O O MICE O O O O O O O O O O O C O O O O O O 0 O O O O O O Page h2 h2 Ah hh AS h6 AG 8% 8h 85 111 113 113 113 11k 115 116 116 117 118 118 118 122 122 123 12h 125 129 Figs-e l. 2. 22. 2: 4| 51112330 I Objectiv . Interrel and Anon ‘ “innit * Maintai: Maintai: ° Include Add: F0 - Post No Check p ' Add, 170 Figure 1. 12. 13. 1h. 15. 16. 17. 18. 19. 20. 21. 22. 23. LIST OF FIGURES HumRRO Instructional Sequence . o . . . . . . . . . . . Objectives-Deriving Model . . . . . . . . . . . . . . . Interrelationships Among Task Demand Statements . . . . and Among the Instructional Objectives Prepare Normal Transaction Entries . o . . . . . . . . . Maintain Sales Journal . . . . . . . . . . . . . . . . . Maintain Cash Receipts Journal . . . . o . . . . . . . . Maintain General Journal . . . . . . . . . . . . . . . . Include Explanations With Each General Journal Entry . . Add, Foot, and Balance Column in Special Journals . . . Post Normal Transaction Entries From Journals to Ledgers Check Postings and Totals . . . . . . . . . . . . . . . Add, Foot, and Balance Ledger Accounts . . . . . . . . . Maintain Payroll Ledger (Individual Earnings Record) . . Compute Overtime Payroll . . . . . . . . . . . . . . . . Use Wbrksheet for WOrk-In-Process Job Cost Sheets . . . Maintain Accounts Payable (Voucher Payable) Ledger . . . Making Accounts (Voucher) Payable Schedule . . . . . . . Maintain Accounts Receivable Ledger . . . . . . . . . . Making Accounts Receivable Schedule . . . . . . . . . . Making Factory Expense (Factory Overhead) Schedule . . . Making Materials Consumed Schedule . . . . . . . . . . . Verify Balances of Control Accounts With . . . . . . . . subsidiary Ledger Use Worksheet fer Trial Balance . . . . . . . . . . . . vi Page 32 ho h8 h9 50 51 52 53 5h 55 56 57 58 59 60 61 62 63 6h 65 66 67 68 Finn 2’4. Use Von: 25. Prepare 27. Making a . Making C 9'9. Making a: , Prepare c 3". Post Adfi‘. General ' 1" , , ”King (1 “axing Ft Figure Page 2h. Use Worksheets for Financial Statements . . . . . . . . . 69 25. Prepare Adjusting Entries . . . . . . . . . . . . . . . . 70 26. Compute Data for Adjusting Entries . . . . . . . . . . . . 71 27. Making a Balance Sheet . . . . . . . . . . . . . . . . . . 72 28. Making Cost of Goods Manufactured Schedule . . . . . . . . 73 29. Making an Income Statement . . . . . . . . . . . . . . . . Th 30. Make Analysis of Accounts Receivable . . . . . . . . . . . 75 31. Prepare Closing Entries . . . . . . . . . . . . . . . . . 76 32. Prepare Correcting Entries . . . . . . . . . . . . . . . . 77 33. Prepare Bank Reconciliation . . . . . . . . . . . . . . . 78 3%. Post Adjusting Entries From General Journal to . . . . . . 79 General Ledger 35. Compute F. I. C. A. Taxes . . . . . . . . . . . . . . . . 80 36. Making F. I. C. A. Tax Reports--9hl . . . . . . . . . . . 81 37. Making (Prepare) Employee Withholding Tax Report--Wb2 . . 82 38. Making Federal Unemployment Compensation Tax Report--9h0 . 83 39. Model for the Development of Instructional . . . . . . . . 120 Structures for Occupational Programs vii A Input 2 Task Jury Se the D C Annctat Obie; LIST OF APPENDICES Appendix Page A Input Documents for the Analysis of Task Demand Statements . . . . . . . . . . . . . . . 130 B Jury Selected to Verify the Usefulness of the Derived Instructional Objectives . . . . . . . . 132 C Annotated Application of the Objectives-Deriving Procedure . . . . . . . . . . . . 133 viii The proble tives for educa for designing t Spective accou: as those curric intended to let This stud; incl-Omens v) 1mm :30 by At 8011: of e: e .each 2 er. ‘7 e :33 the enact. szv‘ dent should CHAPTER I THE PROBLEM OF THE STUDY STATEMENT OF THE PROBLEM The problem in this study was to derive a set of instructional objec- tives for education in technical accounting which could provide the basis for designing the learning structures of instructional programs fer pro- spective accounting technicians. Technical accounting programs are defined as those curricula offered within post-high school educational institutions intended to lead to direct employment as a technical accountant.1 This study was motivated by a series of instructional movements and developments which have their origin in the concepts expressed nearly three decades ago by Tyler and his associates who advocated the specification of the goals of education in terms that would be meaningful to the classroom teacher.2 The basic notion of this behavioral approach is that by specify- ing the expected outcomes of the instructional process in terms of what the student should be capable of doing upon the completion of instruction, the 1A technical accountant is referred to as one who performs accounting- type activities for which training in accounting beyond high school is a requisite, but for which a baccalaureate degree in accounting is not a pre- requisite fer employment. The activities are those usually included in the accounting cycle that deal with computing, recording, summarizing, classify- ing, and reporting accounting information such as: computing costs, payroll, etc.; recording information in ledgers and books of original entry; analyz- ing accounts such as receivables, payables, cost, etc.; classifying inferna- tion fer easy retrieval; and making such financial statements as the balance sheet, income statement, schedules, division of capital, funds statement, etc. 2Harry L. Ammerman and William H. Melching, The Derivation, Analysis and Classification of Instructional Objectives, (HumRRO Technical Report ,19 , p. 13. teacher is prov teacher is provided with_a goal-setting situation and the focus for attain- ing the goal as well as gaining insights on evaluating student performance. As Lindvall states: '0 . . .statements of the purposes of education are truly meaningful only when they are made so specific as to tell what a pupil is tg-gg_after he has had a given learning experience. Such statements are rather typically referred to as specific instructional objectives. Logically they may be considered as being derived from the broader and more general statements of 'purpose' or 'philosophy'."1 One of the more recent movements which was influenced by this behavioral approach was concerned with establishing procedures for describing and analyz- ing job tasks. This system evolved from.the need of the military services to train men to Operate and maintain large and complex military weapons sys- tems. Under the sponsorship of the United States Department of Defense, Smith and others have proposed models for the development of instructional systems based on concepts of systems analysis.2 Another of the recent move- Ients concerns the concept of programmed instruction which made very clear the need to provide specific guidance on the specification of instructional objectives.3’ h In addition to the educational developments cited above, the studiesge 6 conducted by Bloom and Krathwohl and their colleagues and 1C. M. Lindvall (ed.), Defining Educational Objectives (University of Pittsburgh Press, Pittsburgh, Pennsylvania, 196A). P. 3. 2 Rabert G. Smith, Jr., The Desi of Instructional Systems (HumRRO Technical Report 66-18, 1966). 3James E. Espich and Bill Williams, Developing Programmed-Instructional Materials (Palo Alto, California: Fearon Publishers, 1967). hRobert F. Mager, Preparing Instructional Objectives (Palo Alto, CalifOrnia: Fearon Publishers, 1962). 5Benjamin S. Bloom (ed.), Taxonggy of Educational Objectives, The Classification of Educational Goals Handbook I Co itive Domain New York, New York: David McKay Company, Inc., 1956). 6David R. Krathwohl, Benjamin S. Bloom, and Bertram B. Masia (editors), Taxon of Educational Ob ectives The Classification of Educational Goals Handbook II: Affective Domain (New York: David McKay Company, Inc., 1965). the learning 5;! this study. During the knives for se Pcsed and descr ieriving model ‘ distinct approm PTCYides the ve‘; 2his study. In a study3 ”from by tee tern") Which co ”emu“ PrOgr. ”37 or the Comp M per-roman“ the learning system proposed by Gagnél strongly influenced the problem of this study. During the past year, a model2 for the derivation of instructional ob- jectives for selected areas of office and distributive education was pro- posed and described. It was the intent of the authors of this objectives- deriving model to combine the best features of a variety of procedurally distinct approaches for deriving instructional objectives. This model provides the vehicle by which to structure the solution of the problem of this study. In a study3 completed in 1967, Ozzello analyzed accounting activities performed by technical accountants and developed a set of "evaluative cri- teria"h which could be used to evaluate or determine content of technical accounting programs. The Ozzello study established a comprehensive inven- tory of the component knowledges, skills, and aptitudes which defines the work performance situation of the accounting technician. DEFINITION OF TERMS Accountinggtype Activities. Refers to those normal accounting duties required to complete the established accounting cycle and its related func- tions. It does not include such tasks as: answering the telephone, filing 1Robert M. Gagné; The Conditions of Learning (New York: Holt, Rinehart and Winston, Inc., 1965). 2Peter G. Haines, Ted Ward and Jeanne Hollingsworth, "The Development of a.Model for Vocational Objectives Derivation Based Upon Occupational Demand," (Research Proposal, College of Education, Michigan State University, East Lansing, 1968) 3Lawrence M. Ozzello, "An Analysis of Accounting-Type Activities Performed by Technical Accountants in Firms Manufacturing Durable Goods With Implications for Evaluation of Post-High School Terminal Accounting Programm," (Unpublished Ph.D. dissertation, Michigan State University, East Lansing, 196?) thid., pp. 125-130. dm, running that technical Affective‘l est, attitudes £11839 adjustner Cognitive 3! recognition “A Skills, Co erdures know 01‘ mthCSA Zing n1- data, running errands, attending meetings, human relations, and so forth, that technical accountants may at times perform.1 Affective Domain. Includes objectives which describe changes in inter- est, attitudes, and values, and the development of appreciations and ade- quate adjustment.2 Cognitive Domain. Includes those objectives which deal with the recall or recognition of knowledge and the development of intellectual abilities and skills. Cognitive reactions also refer to solving an intellectual task by determining the problem and rearranging material with ideas, methods and procedures known to the learner. Cognitive behavior may be simple recall or synthesizing new ideas into original combinations in creative ways. This is the domain in which most of the work in curriculum development has taken place and where the clearest definitions of objectives are to be found phrased as descriptions of student behavior.3 Community College. An educational institution offering instruction for persons beyond the age of the normal secondary school pupil, in a.progrmm geared to the needs and interests (of the local level. It is further de- fined as a post-high school educational institution offering a two-year program either of a terminal nature or as a preparation for further training in a college or university.h 111310., p. 9. 23100111, _2° cit., p. 7. 3Ib1ds, Do 70 1‘Carter V. Good (ed.), Dictionary of Education, Second edition, (New York: McGraw-Hill Company, 1959), pp. 108, 305. Durable 6;. in structure a: zeal and wood substances .1 Enabling C Electives." ( In u w imhp'd by the task Perforation udreaeau'ch, an Ethical instru ‘3”:‘381011111 lit W intended Wtcome care the 1:13th °’ doin: Vhen .1, «5.31131 0811 D _ Durable Goods. Those goods and materials that are somewhat permanent in structure and depreciate over a period of years. They are primarily metal and wood products. They do not include fabrics or chemical substances.1 Enabling Objectives. Used interchangeably with "Instructional Objectives." (See "Instructional Objectives.") Input Demand Data. Refers to the selected set of evaluative criteria developed by the Ozzello study, as well as statements regarding specific task perfbrmances of technical accountants as reported in recent studies and research, and general descriptive information regarding the nature of technical instructional programs at the post-high school level as found in professional literature. Instructional Objectives. Refers to ". . .statements that describe "2 Furthermore, such statements communi- intended outcomes of instruction. cate the instructional intent in that they describe what the learner will be doing when demonstrating his achievement, and how those in charge of the instructional program will know that the learner is demonstrating the in- tended behavior.3 Finally, an instructional objective, ". . .denotes a specific focus to the extent that a knowledgeable practitioner can see imp plicit in it one or more instructional procedures which could be designed h and evaluated in terms of pupil learning." 1Ozzello, 92, cit., p. 10. gMager, 22, cit., p. AB. 3Ibid. , p. 53. hHaines, _p_. £11., p. 13. Job Anslvi necessary to p logical sequen< :ion purposes.J Post-High tin a baccalau p ‘3 m nth Physical , j the Nipulgtio; meal” coordi: Job Analysis. A detailed listing of duties, Operations, and skills necessary to perform a clearly defined, specific job, organized into a logical sequence which may be used for teaching, employment, or classifica- tion purposes.1 Post-High School. A level of education beyond high school but less than a baccalaureate degree. Psychomotor Domain. The educational objectives domain having to do with physical, muscular, or motor skills. Reactions in this area require the manipulation of materials and objects and deal mainly with neuro- muscular coordination and activity.2 Task Demand Statement. Refers to the individual accounting-type activi- ties identified by the Ozzello study. These statements represent the termi- nal behavior, or performance, that an accounting technician should be capable of demonstrating upon completion of instruction. Taxonomically Classified Instructional Objectives. Refers to the classification of instructional objectives within the broad descriptions of the cognitive, affective, and psychomotor domains. Technical Accountant. (Used interchangeably with Accounting Technician) One who performs accounting-type activities for which training in accounting beyond high school is a requisite, but for which a baccalaureate degree in accounting is not a prerequisite for employment. The activities were those usually included in the accounting cycle that dealt with computing, record- ing, summarizing, classifying, and reporting accounting information such as: computing costs, payroll, etc.; recording information in ledgers and books lGilbert G. Weaver, (Chairman), Definition of Terms in Vocational Education (American Vocational Association, 196A), p. 16. 231mm, 93. cit., p. 7. aforigznal er. etc.; classify tatenents as ”@351, funds T o Leshnical of original entry; analyzing accounts such as receivables, payables, cost, etc.; classifying information for easy retrieval; and making such financial statements as the balance sheet, income statement, schedules, division of capital, funds statement, etc.l Technical Accounting Curricula or Programs. Refers to the program or programs offered within a post-high school educational institution which cordd.lead to direct employment as a technical accountant. Tri-County Area. Refers to three counties in Michigan (Clinton, Eaton and.Ingham) that are the primary service areas of the Lansing post-high school educational institutions. This was the area surveyed by the Ozzello study. Vbcational Guidance. The process of assisting individuals to under- stand their capabilities and interests and to choose a suitable vocation.2 DESIRED OUTCOMES The major outcomes desired from this study were: 1. The demonstration of the feasibility of a given model for the deri- vation of instructional objectives of technical accounting programs. 2. The establishment of a set of instructional objectives which de- scribe desired student behavior and which would be suggestive of appropriate learning sequences for the fulfillment of the specific objectives of tech- nical accounting programs. Closely related to these two main desired outcomes of this study were the following secondary objectives : g lozzello, 22, cit., p. 12. 2Weaver, 22, cit., p. 1%. 1. To provide the basis for (a) guiding student progress toward achieving the behaviors specified by the instructional objec- tives, (b) evaluating student achievement of the instructional intent, and (c) evaluating the appropriateness and effective- ness of the instructional systems. 2. To provide the basis for the organization of courses for the preparation of accounting technicians and for the development of instructional materials that could be used for these courses. 3. To provide the basis for the preparation of data descriptive of the work of the accounting technician which could be used for the guidance and vocational counseling of individuals re- garding the technical accounting area. ASSUMPTIONS This study was built on the assumption that the selected set of "evalua- tive criteria"1 developed by the Ozzello study can serve as the source of input demand data for the derivation of instructional objectives for techni- cal accounting programs. This research represented activities performed by accounting technicians in firms manufacturing durable goods in the Lansing (Michigan) Tri-county area.2 It is assumed that there are other limited sources of data descriptive of the work of accounting technicians which could be similarly useful. However, in the absence of better defined data, the Ozzello list is assumed to be the most worthwhile for the purposes of this study. It is also assumed that the model as described and proposed in the research project entitled, "The Development of a Model for Vocational Objectives Derivation Based on Occupational Demand,"3 can serve as the Objectives-deriving procedure. lIbids, Ppo 125-130s 2Refers to three counties in Michigan (Clinton, Eaton, and Ingham). 3Haines, 22, cit. Finally, which are rele' nicians is the Leaning stmct The follow man 153311 objectiv a8318:1011, and . “mung prog: ' a Finally, it is assumed that the derivation of instructional objectives finch are relevant to the nature of the tasks performed by accounting tech- zncians is the first step in determining the appropriate sequences for the learning structures of instructional programs for accounting technicians. LIMITATIONS OF THE PROBLEM The following constraints were imposed in this study: Programs. This study deals with the derivation of a set of instruc- tional objectives which could be used to assist in the development, imple- .mentation, and evaluation of instructional structures for technical accounting programs at the post-high school level. It does not include the development of instructional structures and aids fer technical accounting programs. Input Demand Data. The demand data used in this study is limited to a selected set of thirty-five (3S) accounting activities obtained from the "evaluative criteria" list included in the Ozzello study. Data relevant to general needs and demands of the world of work and the worker are not considered in this study. Procedure. The procedures for deriving instructional objectives for this study are limited to those specified and described by the Haines, ward, and Hollingsworth objectives-deriving model. Instructional Objectives. This study is concerned only with the derivation of instructional objectives that could be classified within the cognitive domain as defined by the BloompKrathwohl taxonomies. fringes tha‘ Siphisticat; Pimer and 3 -.that t 3° “he its he need “fiction; 1 a leeded in a: “Q need c PTGfegsiOnal u ‘5‘ - 10 NEED FOR THE STUDY The role and responsibility for the education of technicians by com- munity colleges and other post-high school educational institutions has undergone a significant reappraisal in view of the rapid technological changes that have occurred in business and industry and the increased sophistication and complexity of occupations at all levels. Blocker, Plummer and Richardson noted that it is in the area of technical training, ". . .that the Opportunity so manifestly exists for the two-year college to make its unique contribution."1 The Need for Accountinngechnicians The need for technical manpower is well documented. Among the many projections for this need is an estimate that 700,000 new technicians will be needed in the decade 1960-1970.2 Harris noted that there will be an annual need of some 25,000 new workers who possess technical and semi- professional competencies in the office occupations, a category which generally includes the accounting occupational grouping.3 In the 1966-1967 edition of the Occupational Outlook Handbook, it was stated that the need for accounting and bookkeeping clerks is expected to exceed 75,000 each year as new jobs are created and replacements are needed for employees who lClyde E. Blocker, Robert H. Plummer and Richard D. Richardson, Jr., The Two-Year College: A Social Synthesis (Englewood Cliffs: Prentice-Hall, Inc., 1965). 2Ibid., p. 215. 3Norman C. Harris, Technical Education in the Junior College, New Programs fer New Jobs (Washington, D. 0., American Association of Junior Colleges, 196k). retire or stc; szell study technical ace:- the period en: replacement of There is 5 ll retire or stOp working for other reasons.1 One of the findings of the Ozzello study was that there was an anticipated need for an additional 208 technical accountants in tri-county firms manufacturing durable goods during the period ending in 1970, and that this need represented an increase or replacement of 9h per cent of that part of the work force.2 There is a paucity of data regarding enrollments in post-high school accounting classes, the number of technical accounting programs at this level of higher education, and particularly, the number of graduates of terminal accounting programs. However, it is possible to extrapolate the significant position of accounting courses in the two-year colleges by examining available statistics on national enrollments in two-year colleges, choices of major field of study made by entering freshmen, and national pat- terns of enrollments in occupational programs versus transfer programs in two-year colleges. National statistics indicate that in the year 1965, 1,176,000 students were enrolled in two-year colleges which represents 20 per cent of the total U. S. enrollments in higher education.3 Medsker observed that because only about a third of the entering students later transferred to four-year col- leges and universities, the two-year college constituted the last full-time formal education for nearly two-thirds of this student group.‘4 In a recent article concerned with the characteristics of junior college students, 10.8. Department of Labor, Occupational Outlook Handbook (Bulletin No. thO, Bureau of Labor Statistics, Washington, D. C.: Government Printing Office, 1966). 2Ozzello, _p. cit., p. lhO. 3Clyde E. Blocker, "Purposes, Growth, and Transition of the Community College," National Business Education Quarterly, NABTE Bulletin 87, (December, 1967?, p. S. hLeland L. Medsker, The Junior College: Progress and Prospect, (New York: McGraw-Hill Book Company, 1960), p. 2h. Raises come other fields are group i: C. E. St‘iier able that E ness world. “a Ace v + w The 3: mm]- inst O: l PrOfeg “a; e 12 Raines commented on the popularity of the field of business in relation to other fields of concentration. Twenty-three per cent of the entering fresh- man group in 1966 indicated business as their choice for major based on A. C. E. student profile data.1 Based on the data cited above, it is conceiv- able that annually approximately 180,000 students may enroll in some account- ing or sequence of courses. This assertion is based on the well-established belief of the need for some degree of exposure to accounting principles and terminology on the part of all students preparing for a career in the busi— ness world. The Accounting_Curriculum in the Community College The accounting curriculum in community colleges and other post-high school institutions has, by tradition, been patterned after the requirements of a professional program in accounting leading to the baccalaureate degree. This pattern of development is due to several reasons. One reason is that the transfer function of the two-year college has tended to dominate the 2 Therefore, because transfer- curricular offerings of the institution. ability of credit to a senior institution has been of prime importance, the accounting sequences have tended to be identical to those of the four-year institution. Another reason for this pattern could be due to the domination of the certification requirements of the field of public accounting which require a rather traditional sequence of accounting courses. Generally, if an individual wishes to prepare himself to enter directly into the world of lMax R. Raines, "Characteristics of Junior College Students," National Business Education Quarterly,_NABTE Bulletin 87 (December, 1967). p. 1 . 2Medsker, gp. cit., p. 112. vcrk as a ‘r recounting year cclleg It 3;; £5 toward shifts in t I: be energ Frazier: 1: Offers but laureate de PreParatio: hCVledge t BIOCK, £25138; C C at! L A A *1 13 work as a bookkeeper, a high school bookkeeping sequence, enrollment in an accounting correspondence course, or several accounting courses at a two- year college have satisfied the employment requirements of the employers. It appears that the increased use of automated equipment and the empha- sis toward a post-high school education have contributed to significant shifts in the employment of accounting-type personnel.l There now appears to be emerging a level of employment in accounting that requires more pre- paration in accounting than the typical high school bookkeeping sequence offers but less concentration than that of a program leading to a bacca- laureate degree. Furthermore, it appears that this intermediate level of preparation in accounting requires a relatively high level of technical knowledge and skill in application.2 The term that best describes this type of specialized occupational education is technical education. Technical Education and the Need for Defining Instructional Objectives Blocker, Plummer and Richardson have described the characteristics of technical education programs succinctly when they stated: 10 The curriculum must be related closely to the requirements for skill, knowledges, and understandings of the occupation or a group of occupations. 2. Neither the traditional lower-division university curriculum nor the usual vocational-industrial curriculum is adequate in content or objective. 3. Nature, content, methods of instruction, and purposes of a technical curriculum should seldom, if ever, exactly f01low lower-division pre-professional curriculum patterns. 1Ozzello, _p, cit., p. 2. 2Ibid. , p. 7. In Vice 3! the need 19315 0f the for en evslu mients at . Ihe determine Pam 18 SE ”ion of des effecti" man Annex-man ’ltion End C1 the genera; m’ 1nd enab It “liq f o enabling appropri Identig’ \ 131%er 1h h. The curriculum should be primarily occupation-centered. Transfer value should be of secondary importance. The tech- nical curricula should be designed and conducted as ends in themselves. 5. Achievement levels and content should be based on job re- quirements rather than on a specified number of units and courses.1 In view of the apparent occupational trends cited above, and because of the need to structure technical education programs «of instruction in terms of the realities of the occupation, it appears that there is a need for an evaluation of the objectives of accounting programs for terminal students at community colleges and other post-high school institutions. The determination and specification of the objectives of an instructional program.is generally recognized to be a required first step in the total effort of designing instructional programs to ensure the appropriate and effective management of all aspects of the learning experiences. Ammerman and Melching in their study of existing methods for the deri- vation and classification of instructional objectives distinguished between three general categories of student performance objectives--general, termi- nal, and enabling objectives.2 They concluded that: It is most important to identify meaningful units of performance as prerequisites for stating terminal student performance objectives. This identification establishes a valid foundation for the determination of the necessary enabling objectives and for the organization and design of appropriate learning experiences.3 Identifying meaningful units of performance is an essential and re- quired preparatory phase in the development of instructional objectives. 1Blocker, Plummer and Richardson, gp, cit., pp. 216-217. 2Ammerman, _p, cit., p. 37. 3Ibid. , p. 38. Niger and Job and t therefore systems 1‘- vork perfc effective} tion is s based on o. hesis for : °f the 0cm Ozzell tion descri “Web need the ”name mounting-t send as a ”arses, Th 5e 115% to A: Wine com Game at DeeifimtiOn \ R ‘o ‘ Robert 1 . s ( % mm 3022ello , l5 Mager and Beach stated that, "Course objectives are derived primarily from 30b and task 3nal¥sis information. . ."1 It seems reasonable to assume, therefore, that educators involved in designing and developing instructional systems for occupational curricula and courses should attempt to define the work performance situations for which students are being prepared to perform effectively after instruction. The definition of the work perfbrmance situa- tion is a crucial step in the derivation of valid instructional objectives based on occupational reality for it is this definition that establishes the basis for identifying the important behaviors and standards of performance of the occupation.2 Ozzello concluded in his study that there existed an accounting posi- tion described as that of a technical accountant, that there is a great enough need to warrant an educational program in the Tri-county area for the training of technical accountants, and that a profile of identifiable accounting-type activities performed by technical accountants is potentially useful as a guide in the determination of content for terminal accounting courses. The study recommended that the list of "evaluative criteria" could be used to assist in the establishment of teaching goals for technical ac- counting courses.3 Gagné’states that, "The most important condition of learning is the specification of what must have been previously learned. . .it becomes 1Robert F. Mager and Kenneth M. Beach, Jr., Develo 1 Vocational Objectives (Palo Alto, California: Fearon Publishers, 1967 , p.4h. 2Ammerman, _p, cit., p. 3. 3Ozze11o, _p_. gi_t.., p. 156. possible to w the prerequisil It is hop ing accounting tions, and vii comes and th is courses. :38: Which is rated or filter The ”later lotion cOnSide RW‘ The Ch 3135?. the aSs tea, used in 16 possible to work backward from any given objective of learning to determine the prerequisites."1 It is hoped that this study will contribute to the evaluation of exist- ing accounting programs in community colleges and post-high school institu- tions, and will assist in the critical evaluation of the content of accounting courses and the preparation of instructional materials for technical account- ing courses. In a post script to his study, Ozzello stated, ". . .much of that which is now normally taught from collegiate textbooks could be elimi- nated or altered."2 CONCLUDING STATEMENT The material presented in this chapter was primarily background infer- mation considered necessary for understanding the remaining sections of the study. The chapter included the problem to be studied, the purpose of the study, the assumptions and justification of the study, and definitions of terms used in the study. Chapter II, which follows, reviews the literature and research which were considered pertinent to this study. lGagne, 92. gi_t_., pp. 172-173. 2Ozzello, gp, cit., p. 159. Chapter research and 0! s set of ; 736 first pm 03 the job a: of this Chap: flich form tt ‘513 Study, CHAPTER II A REVIEW OF RELATED RESEARCH AND ASSOCIATED CONCEPTS Chapter II is divided into two parts corresponding with the sources of research and literature underlying the purpose of this study--the derivation of a set of instructional objectives for education in technical accounting. The first part consists of a review of research and literature descriptive of the job activities performed by accounting technicians. The second part of this chapter includes a review of the literature and associated concepts which form the feundation for the objectives-deriving model demonstrated in this study. JOB ACTIVITIES OF ACCOUNTING TECHNICIANS The Ozzello Study A preliminary step in deriving meaningful and useful instructional ob- jectives is the identification of the work performance requirements of an occupation. The work performance requirements of accounting technicians were identified in a study completed recently by Ozzello. In this study, Ozzello established a list of 250 accounting-type activities which were based on a review of current texts, references, and dissertations which could be taught during the first two years of a post-high school accounting program, Data regarding these accounting-type activities performed by ac- counting technicians was obtained through personal interviews with ninety- nine randomly selected accounting technicians classified by their supervisors as: (l) employed full-time as technical accountants fer which some post-high school education was necessary but for which a baccalaureate degree was not 17 eprerequisit m of one ye An enaly sine the pro; he? often the criteria" 11: ”iiinal grox PWPOrtion pe “tinties; q “”th of size of firm The sec: 113: had the: Vere tee] 18 a prerequisite; (2) having been employed as a technical accountant a mini- mum of one year; and (3) promotable.1 An analysis of the responses from the interviews was conducted to deter- mine the proportion of accounting technicians performing each activity and how often they were performed in total and by size of firm. An "evaluative criteria" list of 170 accounting-type activities was established from the original group of 250 activities based on the following four analyses: (1) proportion perfbrming each activity; (2) rank order by performance of the activities; (3) frequency of performance for each activity: and (h) the uni- versality of performance of each activity by accounting technicians in all size of firmcategories.2 The accounting-type activities included in the "evaluative criteria"- 1ist had these characteristics: 1. were performed by more than one out of eight accounting technicians interviewed. 2. Ranked in the top 50 per cent by proportion performed. 3. Performed in all firm size categories. A. were given preferential treatment when perfbrmed primarily in mediumpsized firms of 100 to 7&9 employees. Some of the 250 accounting-type activities were not included on the "evaluative criteria" list because of the following reasons: 1. They were perfbrmed infrequently-quarter1y, semi-annually, annually. 2. They were perfbrmed by less than one out of eight accounting technicians. 3. They were performed primarily in either firms having less than 100 or more than 750 employees.3 1Ozzello, 22. £551., p. 33. 21bid., p. hi. 3Ibid., p. 13h. Utilit Ozzello study activities to the evaluation school temina Listed an list cited abc Z'ne Filming c tion: in the e “Countingqn led an,“ in 1 technical ace: % “Oman-tie: l. A Dr fog-m mu in t desi grad ing 2. The ha?! 0: ‘ QQQ< Vhe] Co dam! 3. The 8.11- l 2%., %. 19 Utility of the "Evaluative Criteria" List. One of the purposes of the Ozzello study was to show how data could be selected from a list of job activities to form a set of criteria that could be utilized to assist in the evaluation of the content in the accounting courses of a post-high school terminal accounting program.1 Listed among the educational implications of the "evaluative criteria" list cited above was that of using this list to assist those involved with the planning of technical accounting programs in post-high school institu- tions in the establishing of teaching goals or objectives.2 This list of accounting-type activities was utilized in this study as the source of de- mand data in the model for the derivation of instructional objectives for technical accounting programs. Related Conclusions and Recommendations. Additional conclusions and recommendations made by Ozzello which were relevant to this study are: 1. A profile of the identifiable accounting-type activities per- formed most often by technical accountants in tri-county firms manufacturing durable goods is potentially useful as a guide in the determination of content for terminal accounting courses designed for initial training, in-service training, or up- grading of technical accounting employees for firms manufactur- ing durable goods. 2. The technical accountant does perform.some activities which have been considered duties of a bookkeeper as well as some of which have been considered duties of a baccalaureate degree accountant but can basically be considered as a position some- where in between the two. However, the activities are not completely common to all technical acco ting positions but do tend to cluster according to size of irm. 3. There appears to be an ever-present need to evaluate continue ally the content and scope of the accounting courses in a terminal accounting program. 1Ibid., p. 123. 21bid., p. 156. cl " I'L y. can: $3292.. bc st pr There "refill to "”398 and """l B-I'ti “he in de: Staci- " level 0: 20 h. A technical accountant needs: (a) more contact and experience with everyday cost accounting problems and activities that deal with the reporting and controlling functions of business; (b) experience in completing governmental reports as well as mis- cellaneous management reports in reference to budgets, effi- ciency, and profits; and (c) experience in the basic systems and procedures of accounting so as to more understandably per- form.the daily functions and activities. 5. Much of that which is now normally taught from collegiate text- books could be eliminated or altered. It appeared from this study that many of the concepts difficult for students to come prehend were little used in industry by technical accountants. Related Literature and Research There are many articles and research reports relating directly or in- directly to the content that should be included in high school bookkeeping courses and a few relative to the degree accounting program. Details of several articles and research reports are included here because of their value in defining and describing job activities performed by accounting technicians as defined by Ozzello. However, none of the research reports, other than the Ozzello study, have been directly concerned with the emerg- ing level of post-high school accounting programs which are oriented toward employment opportunities requiring less than a baccalaureate degree but more than high school bookkeeping. In 1965 the Honorable John H. Dent recognized the value of post-high school training for three accounting job classifications when he wrote about the new civil service requirements: The federal government has taken another constructive step forward through the continuing programs of the United States Civil Service Commission to place greater emphasis on the recruitment of high quality applicants for jobs in the federal service. The qualification standards for accounting clerk, supervisory accounting clerk, and accounting technician have been realistically revised so that educational substitutions of two years of post-high school education are fully substitutable for the GS-h grade. In Transmittal Sheet No. 85, dated October, 196A, for inclusion in Civil Service Handbook X-ll8 the Civil Service Commission said (underline added) n.U.I..h.Mwh am 3118 ‘r' I. A... a be sari A: a. mocca~° a... 2: so as e a a.» ,e Q \ b . a 21 l. The qualification standards for Clerk GS-h/6 (in the GS-300 Group) and Accounting Clerk and Supervisory Accounting Clerk GS—h/6 (in the GS-500 Group) are reissued. (The educational substitutions have been revised so that 2 years of post-high school education is fully substitutable for GS-h. This will facilitate recruitment of ggaduates of_jpnior colleges and commercial schools. The length of experience required tables have also been revised to avoid simul- taneous increments in both the general and specialized experience.) 2. The qualification standard for the Accounting Technician Series, GS-525, is reissued. (The educational substitutions have been revised so that 2 years of post-high school education that in- cludes bookkeeping or accounting courses is fully substitutable for GS-h. This will facilitate recruitment ofggraduates ofjunior col- leges and commercial schools.1 Representative Dent continues by quoting an excerpt from the qualifica- tion standards of the Accounting Technician GS-525 series: Performance of work characteristic of positions included in the Accounting Technician option requires a detailed knowledge of, and ability to apply, generally accepted bookkeepipg or accountipg_ principles under accountipg systems with few if any references to and little guidance by_professiona1 accountants, and, in addition: (I) understanding of and ability to apply established legglprece- dents of limited scope, such as those involving recognition of when title passes to personal property, the kinds of negotiable instru- ments and elements of negotiability, elements of a contract and others of comparable character; and (2) familiarity with and ability to exe- cute a limited diversity of the less complex Federal apd State tax forms such as those covering income tax withholdings, sales tax, and other comparable tax returns. The Dictionary of Occupational Titles3 lists 17 positions related to bookkeeping and accounting for which either a high school diploma or a col- lege degree is the basic educational requisite. In addition to the defini- tions of these 17 accounting positions, another potentially useful source for defining and describing job activities which could be considered within 1Honorable John G. Dent, "New U. S. Civil Service Standards for Accounting Technicians," The Balance Sheet (May, 1965). p. 398. 2Ibid., pp. 398-399. 3U. S. Department of Labor, Dictionarygof Occu ational Titles: Definitions of Titles, Third edition, Volume I, 1965 (washington: Government Printing Office, 1965). the realm of t cation of the This sour tions, Account Accounting Cle listed above t positions appe & 01' more :- vouchers reSiS‘ters contmlle data. Th keeping p accoimtin Yorkers, Su e tioa 5% 22 the realm of the position of the accounting technician is found in a publi- cation of the Bureau of Labor Statistics.1 This source defines and describes five professional accounting posi- tions, Accountant I through Accountant V, as well as the positions of Accounting Clerk I and Supervisory Accounting Clerk cited in the excerpts quoted above by Representative Dent. Definitions of the Accounting Clerk positions appear as follows: Accounting Clerk I. He is under supervision and performs one or more routine accounts operations such as posting simple journal vouchers or accounts payable vouchers; entering vouchers in voucher registers; reconciling bank accounts; and posting subsidiary ledgers controlled by general ledgers, or posting simple cost accounting data. This job does not require a knowledge of accounting and book- keeping principles but is found in offices in which the more routine accounting work is subdivided on a functional basis among several workers. §ppervisory Accounting Clerk. He is under the general direc- tion of a bookkeeper or accountant and has the responsibility for keeping one or more sections of a complete set of books or records relating to one phase of an establishment's business transactions. work involves posting and.balancing subsidiary ledger or ledgers such as accounts receivable or accounts payable and examining and coding invoices or vouchers with proper accounting distribution. The job requires judgment and experience in making proper assigna~ tions and allocations. The job may involve assisting in preparing, adjustingé and closing journal entries and supervising accounting clerks I. It is noteworthy that the definitions of the first two positions of the professional accountant sequence include many of the job activities of the accounting technician as defined by the Ozzello study. Definitions of these two positions are: 1U. 8. Bureau of Labor Statistics, National Surve of Professional, Administrative, Technical,gand Clerical P June 1 6 , Bulletin No. 1585 (Washington: Government Printing Office, 19 8 . 21bido. P0 570 §c_c_c sional ac close an; professic classifyi nancial t sional it romance reconcili detailed In the theo minim in this and to d ac<=ounti “51302131 exhibits exminai tiOns. “annex“ tra: pertine; "ceptm ‘V “*3 eatabn 31:3 ”by“ it Of the S 30in in thi a'fmionfl 23 Accountant I. This is the beginning position on the profes- sional accountant level. In this position, one works under the close supervision of an experienced accountant. The work requires professional knowledge of the theory and practice of recording, classifying, examining, and analyzing the data and records of fi- nancial transactions. Many of the activities may be nonprofes- sional in nature such as proving arithmetical accuracy, and con- fOrmance with specific accounting requirements; tracing and reconciling records of financial transactions; and preparing detailed statements and schedules for reports. Accountant II° The work requires professional knowledge of the theory and practice of recording, classifying, examining, and analyzing the data and records of financial transactions. A person in this position is assigned work to expand his practical experience and to develop his professional judgment in the application of basic accounting techniques to simple professional problems. Duties and responsibilities include preparing routine working papers, schedules, exhibits, and summaries indicating the extent of the accountant's examination and developing and supporting findings and recommendap tions. This includes the examination of a variety of accounting documents to verify accuracy of computations and to ascertain that all transactions are properly supported, are in accordance with pertinent regulations, and are classified and recorded according to acceptable accounting standards.1 A recent publication of the U. S. Office of Education2 was concerned with establishing a closer relationship between vocational-technical educa- tion programs and occupations with regard to a common occupational language. One of the seven major vocational-technical areas which is identified and coded in this document is that of the Office Occupations. One of the in- structional program categories within the Office Occupations area is that of the Accounting and Computing Occupations, U. S. O. E. code lh.Ol. Two major subdivisions of this category, Accountants and Bookkeepers, appear to be related to the general definition of an Accounting Technician. These subdivisions are defined as follows: Accountants. Programs concerned with the paraprofessional duties supporting the accountant in organizing, designing, and controlling numerical and financial data. lI‘bid. , 1). 5h. 2U. S. Department of Health, Education, and welfare. Vocational Education and Occupations, Office of Education, Bulletin OE-angl (Hashington : Government Printing Office, 1969). no: and recox In 1967 C accountants a: hflnfliand ac khflhéhcamOI the duties am 1355 relative b! accounting 1' The; more the c rela' ing- a f1 2- Duti reco Stat Come rect Prep S5 Q°hn E b." 0 ' audits; ‘129 2h Bookkeepers. Programs concerned with computing, classifying, and recording numerical data to keep financial records. In 1967 Clow conducted interviews with personnel directors and head accountants and compiled responses of questionnaires completed by 182 book- keepers and accountants employed by 1h selected manufacturing firms in the DeKalb-Sycamore, Illinois, area in an attempt to determine the nature of the duties and qualifications of bookkeepers and accountants. Those find- ings relative to the writer's task of identifying job activities performed by accounting technicians were: 1. 2. The accountants named course work as the source of learning more frequently than on-the-job training and experience for the duties of preparing many of the financial statements and related schedules, preparing many types of entries, reconcil- ing the bank statement with the checkbook, recording items in a fixed asset register, and ruling and balancing accounts. Duties performed by over 25 per cent of the accountants were: recording information in the general journal; preparing income statements, trial balances, work sheets, and comparative in- come statements; preparing adjusting, closing, reversing, cor- recting, deferral, and payroll entries; recording from records prepared by data processing equipment; operating the computer, and supervising employees. Duties performed by over 25 per cent of the bookkeepers were: calculating and checking employee time records, operating a key-punch machine and a calculating and/or an adding machine, typing materials, filing materials, and pulling punched cards from a punched card file. Most of the accountant positions (76 per cent) required six or more hours of post-high school accounting course work. Dependability and accuracy were the most frequently named traits that bookkeepers and accountants should possess. The skill of typewriting was required for a greater peg cent of bookkeeper positions than for accountant positions. 1Ibid., p. 58. 2John E. Clow, "A Study of the Duties and Qualifications of Bookkeepers and Accountants in Manufacturing Firms in the DeKalb-Sycamore, Illinois, Area" (unpublished M. 8. study, Northern Illinois University, DeKalb, 1967), pp. 121-125. 7 though technician as t: the conclus ties considere :cnsidered du: An exampj fern-ed by Clez plated by Land 25 Although Clow's study did not identify the position of the accounting technician as being separate and distinct from the bookkeeping and account- ing positions, his findings tended to verify the Ozzello study with respect to the conclusion that the accounting technician does perform some activi- ties considered duties of a bookkeeper as well as some of which have been considered duties of a baccalaureate degree accountant. An example of research which alluded to accounting-type activities per- formed by clerical workers and other classes of workers is the study com- pleted by Lauderdale. The problem of this study was to determine the levels of'manual, mental, and social skills at which experienced clerical workers perfbrm. Included in the occupational grouping of clerical workers were Dictionary of Occupational Titles categories such as billing, payroll, cod- ing analyst, accounting and statistical clerk.l The findings of the Lauderdale study were useful to this study because of the detail included in describing the job activities of each of the ac- counting jdb classifications. Furthermore, the data was obtained by per- sonal interviews with each of the clerks involved in the study, a method similar to that used in the Ozzello study. Finally, the findings of the Lauderdale study are classified in a manner which enables the inclusion of data relevant to accounting job activities at various stages in the objectives-deriving model demonstrated in this study. This manner of classification of data regarding accounting activities includes such cate- gories as machine and manual skills, mental abilities and knowledges, as well as social skill requirements of each of the accounting job classifications. lFrances Lauderdale, "The Levels of Skills of Specialized Clerical Employees in the Petroleum Industry" (unpublished Doctoral dissertation, University of Oklahoma, Norman, l9h9), p. 29. Following the categories Age: in the p: tions, a: papers. cause he The determine Papers. in evalu1 cations 1 to post 1 in neat , lent: thc ins and ~ An ‘ the abil Ciel Sta; lent. T Classiri. 26 Following are excerpts from the Lauderdale study which describe two of the categories of clerical employees: Accounting Clerk. The typical accounting clerk, as observed in the petroleum industry, uses his knowledge of percentage, frac- tions, and decimals in computing interest and discount on business papers. He performs these computations accurately and rapidly be- cause he is skilled in the use of the calculator or the comptometer. The clerk is resourceful in finding information needed to determine accurately and quickly the prices for items on business papers. His knowledge of company equipment and materials aids him in evaluating inventory records. A knowledge of account classifi- cations and of the terminology used in an office helps the clerk to post information to the correct accounts. The postings are made in nest, legible figures. In the preparation of invoices for pay- ment, the clerk's attention to detail is helpful to him.in examin- ing and verifying information. An understanding of the accounting procedures of an office and the ability to analyze accounts aids the clerk in preparing finan- cial statements and in summarizing statistical reports for manage- ment. The typical accounting clerk considers a knowledge of account classifications and of the terminology used in the office of first importance to the successful performance of his work. He knows that a practical knowledge of percentage, fractions, and decimals is neces- sary in order for him to accomplish many of the work activities of the accounting function.1 Statistical Statement and Report Clerk. The typical statis- tical statement and report clerk, as observed in the petroleum industry. is skillful in collecting, compiling, verifying, and analyzing statistical data. He knows how and where to find infor- mation. He makes compilations of statistical data by summarizing and classifying information. He analyzes and interprets inferna- tion by exercising several skills. One of’the skills which aids him.in analyzing and interpreting data is a knowledge of the gene- ral classification of accounts and of the terminology used in the office. Another skill is a knowledge of the office procedures and the ferns used by the company. Still another skill is a practical knowledge of percentage. The clerk is careful to verify and proofread all his work. He uses a comptometer or an adding machine to verify computations. In proofreading his work, the clerk is assisted by other clerical employees in the department. 1mg. , pp. 106-107. He office. A clerk» lication pertinent: seek his tistical these re; The Couputing Personae: Vrites 1: He c aMounts ITam ”Grieg-3 or v“ ltd V“ Dervee the! Vere not .C be“ M 27 He has many work relationships with other employees in the office. A file clerk helps him to get materials from the files. A clerk-typist typewrites reports and statements for him. A dup- lication clerk duplicates his statements and reports. Other de- partments such as accounting, production, personnel, and sales seek his services in preparing statements and reports. The stae tistical statement and report clerk understands the purpose of these reports. The typical clerk performs several related duties such as computing discount, posting information to books of records and personnel file cards, and composing and typewriting letters. He writes letters which make and answer requests fer information. He considers a knowledge of the general classification of accounts and of the terminology used in the office of paramount importance to the successful performance of his work.1 Other studies which allude to accounting-type activities performed by workers of various job classifications are those by Stoner,2 Lees,3 Nicks,h and Van Derveer.S Details of these studies are not included here because they were not concerned specifically with job activities perfbrmed by ac- counting technicians. Concluding Statement The literature and research presented in this part of the study and under the section entitled, Need for the Study, support the conclusion that lIbid., pp. llh-llS. 2James Kermit Stoner, "An Analysis of the Accounting Systems and Practices of Small, Independent Retail Businesses" (unpublished Ed.D. disser- tation, The University of Pittsburgh, Pittsburgh, 1953). 3George Lees, "An Analysis of Accounting Skills and Knowledges Used by Selected Experienced Electrical Engineers in Rhode Island" (unpublished Ph.D. dissertation, University of Connecticut, Storrs, 1957). hEarl G. Nicks, "Bookkeeping Activities of Non-Bookkeepers" (unpublished Doctoral dissertation, New York University, New York, 195h). 5Elizabeth T. Van Derveer, "A.Study of Patterns of Perfbrmance for the Most Frequent Duties of Beginning Clerical Employees" (unpublished Doctoral dissertation, New York University, New York, 1950). there does technician :' e activ. secondary e The " best define accounting for the edu: is useful tc cc=fE‘Jlements 28 there does exist a general classification of worker entitled, accounting technician. This classification of workers performs a variety of accounting- type activities for which an educational program can be provided by post- secondary educational institutions. The "evaluative criteria" list of the Ozzello study represents the best defined source of data descriptive of the job activities performed by accounting technicians for the purpose of deriving instructional objectives for the education of accounting technicians. Other research and literature is useful to the purpose of this study to the extent that it verifies and complements the "evaluative criteria" list. DERIVATION OF INSTRUCTIONAL OBJECTIVES Recent educational literature is replete with reference to the various aspects of educational and instructional objectives. Several of these references cited in Chapter I contributed to the statement of the problem of this study.1 Additional excerpts are presented in this section fer the contributions to the procedural aspect of this study. Specificity of Student Behavior The need for including a detailed description of the operations, be- haviors, and activities that a student will be capable of demonstrating as a result of having achieved an instructional objective is emphasized by many writers in this field. This degree of specificity of student behavior is essential for it provides the needed clues to designing the instructional 1See pages 2-3. sequences, es providing a f Cronbach jectives when ally mus expected Sucl and asse: Def: to be ma‘ t° Plans: pmblemg ! ceSSh-al: Hagar-C11 :15 linénll at a te 523‘. a that Vhe ”1y derini The need 29 sequences, establishes a goal-setting situation for the student, as well as providing a focus for evaluating student achievement. Cronbach is emphatic concerning the need for precise instructional ob- jectives when he states: Any educational objective which is to be studied experiment- ally must be defined by stating the situation which the person is expected to encounter, and the way he should respond. Such a clear definition of the objectives helps in planning and assessing the teaching far more than does a general aim. Defining objectives in terms of concrete, observable changes to be made in the student's behavior is a necessary preliminary to planning how to teach, choosing teaching materials and class problems, supervising practice, and evaluating the learner's suc- cess-all depend on a definition of the responses to be altered.1 Regarding the establishment of a goal-setting situation for the student, Lindvall states that "when the objectives are clearly defined and understood by the student, he can perceive what he is trying to learn."2 He also sug- gests that when teachers can perceive what they are trying to teach by clearly defining objectives, they can teach better.3 The need for behavioral specifics in stating Objectives with regard to teacher planning for the instructional program was emphasized by Knepper when he stated, “objectives stated in terms of desired behavior will help h to determine the procedures required to secure the desired outcomes." 1Lee J. Cronbach, Educational Psychology (New York: Harper & Brothers, 1960). pp. 39-h0. 2Lindvall, pp. cit., p. 2. 31pm. , p. 77. hEdwin Garfield Knepper, EvaluatingCgmpetence for Business. National .Association of Business Teachers, 1950 Yearbook, p. 9. Tze Uritir Mager ecteristic Instructio: concerned 11 useful to t l. '1 in sm 2» One is Vhe me: 3: To doi def to . Per: The maul ”“136 and m and usem ‘v’es, as Vel FiS‘dre ll 30 The writing of Instructional Objectives Mager presented a comprehensive set of guidelines describing the char- acteristics and qualities of instructional objectives in his book, Preparing Instructional Objectives.l These guidelines are potentially useful to those concerned with writing instructional objectives. Among the guidelines most useful to the problem of this study were the following: 1. An instructional objective is a statement that describes an intended outcome of instruction rather than a description of summary of content. 2. One characteristic of a usefully stated objective is that it is stated in behavioral, or performance terms that describe what the learner will be doing when demonstrating his achieve- ment and how you will know when he is doing it. 3. To describe terminal behavior, or what the learner will be doing, (a) identify and name the overall behavior act, (b) define the important conditions under which the behavior is to occur, and (c) define the criterion of acceptable performance. The main purpose of the HUMMRO report by Ammerman and Melching was to "examine and clarify the troublesome issues involved in obtaining meaning- ful and useful performance objectives."3 The study presented a complete analysis of the distinctions between general, terminal and enabling objec- tives, as well as a useful model for the development of instruction. Figure lhillustrates a sequence for the development of instruction as presented by Ammerman and Melching. The light shading represents the se- quence frequently followed when only a topical outline of the course content is used to guide the development of instruction. 1Mager, _p, pip, 2Ibid., pp. 2h, h3, 53. 3Ammerman and Melching, _p, pip,, p. 3. hAmmerman and Melching, _p, cit., p. 12. Presen for it help: tional objec learning gee provide the 39 t of the . Among t] 33 Criteria 1 VhiCh were pa ‘555 Md cempa 9339 the util 31 Presentation of this sequence was considered relevant to this study for it helps to place in proper perspective the purpose of deriving instruc- tional objectives. This purpose is, generally, to define the immediate learning goals of instruction in terms of desired student behavior, and to provide the basis for designing the learning experiences for the accomplish- ment of the desired terminal student behavior. Among the conclusions of this report, the authors presented a series of criteria for evaluating the effectiveness of objectives-deriving methods which were particularly relevant to this study. Five factors for classify- ing and comparing terminal student performance objectives and which influ- ence the utility and communicability of stated objectives are: Type of perfbrmance unit Extent of action description Relevancy of student action Completeness of structural components Precision of each structural component UIFWNH Seven questions valuable for evaluating the objectives-deriving method 1. Is the procedure applied systematically and consistently} 2. Does the procedure collect performance information for individual meaningful units of activipy? 3. Is performance information actively sought from sources in the work performance situation? h. Is performance information recorded? 5. Is performance information used systematically and consistently to identify critical instructional needs? 6. Does the procedure provide complete coverage of all likely aspects or occurrences of the desired work performance situation? 7. Does the procedure foster the derivation of performance actions, conditions1 and standards that are relevant to those of the work situation?1 lIbid., p. 38. Sequence i1 SIRS FM? Deaths are keen Supl Supz 5'09 3 step ‘ 32 Sequence in Which Instruction is Developed Steps in ”rich Objectives ae Developed Stapl Step 2 Step 3 Step 4 Instructional Aim and Scope 1 I Relevant Work Performance Situations of Interest Specific Action Situations Generalized Action Situations 1 l l r Terminal Student Performance Objectives Meaningiul Units of Work or Life Performance Specific Generalized General i zed Tasks Skills Behaviors I T I I I l Enabling Obiectives (Immediate Learning Goals) I l l I ; . . Achievement Test Design of the learning Experience What the What the Instructor ‘ Student the C Wiii C’s: i : is 5, FIGURE 1. Repart of What Instructional r OUI'SE ( . . s. e um, -~.V‘x HumRRO Instructional Sequence Material 5 and The Gge/ Le: Gegné's abjectives-de fete, descri‘z R ’. uagne s 33 The Gggné Learning System Gagnéls categories of learning behavior are an integral part of the objectives-deriving model being demonstrated in this study and are, there- fore, described in this part because of their relevancy to this study. Gegné's eight categories are a blending of behavioristic psychology and cognitive theory; the lowest four in the hierarchy are related to the former, the upper four--the latter.l THE LEARNING OF Problem Solving and Strategy-Using require the pre-learning of: Principles which require the pre-learning of: Concepts which require the pre-learning of: Associations which require the pre-learning of: Chains which require the pre-learning of: Identifications which require the pre-learning of: Responses2 Gagné states that the proposed learning hierarchy is arranged according to the "factors which determine learning, derived insofar as possible from 1David R. Krathwohl, "Stating Objectives Appropriately for Program, for Curriculum, and for Instructional Materials Development," The Journal of Teacher Education, March, 1965, p. hS. 2Lindvall, .2- cit., 13. us. "1 «H: .II' available ev possible to en: set of c categories e posed types The 1’01 330?- a detai 3h available evidence in controlled experimentation. By this means it will be possible to differentiate several kinds of learning, each requiring a differ- ent set of conditions for its occurrence."1 Using Gagneqs hierarchical categories enables one to arrange learning tasks according to the eight pro- posed types of learning from which instructional objectives can be derived. The following description of the eight categories consists of excerpts from.a detailed description prepared by Krathwohl: Response Learni_g. ...basic form of behavior, "echoic behavior" ...response to a stimulus Identification Learning(Multiple discrimination). ...capability of making different responses to different stimuli ...identify colors, late model cars Chains or Sequences. ...long chains of responses, motor acts, short chains are parts of total ...a chain of two acts the first of which is an observing response ...knowing what a numerator is, and what to put there Associations. ...a three step chain, containing in order: (1) an observing response which distinguishes the stimulus, (2) a coding response which usually is implicit, (3) the response which is to be expected as the outcome of the association Concepts. ...a set of objectives or events different in physical appear- ance is identified as a class ...acquiring concepts consists mainly in establishing associa- tions in which the variety of specific stimuli that make up the class to be acquired are represented 1Ibid., p. 308. ~ h athVOh“ 35 Principles. ...a chain of concepts of the form, if A, then B. ...previous learning of the concepts which make up the principles needed ...proposed chain of events (principle) is presented by means of particular objects representing the concepts making up the chain Problem Solving. ...kind of learning by means of which principles are put together in chains to form what may be called higher-order principles ...induced from sets of events presented to the learner in instruction ...become the generalizations which enable the student to think about an ever-broadening set of new problems Strategies. ...more complex behavior than principles and problem solving ...form of learned organization with which an individual ap- proaches a problem ...mediating principles which do not appear directly in the perfbrmance of the task set to the individual, but which may nevertheless affect the speed or excellence of that performance ...strategies may be principles in their fundamental nature.1 Objectives-DerivingModel The model which was demonstrated in this study, and which was used for deriving the instructional objectives for technical accounting programs, ‘was the center of a research proposal authored by Haines, ward and Hollingsworth at Michigan State University in 1968. The problem posed for the project was: What instructional objectives for selected areas of Vocational Education can be derived from the vast body of information and l Krathwohl, _p, cit., p. 91. technic which a informs The put selected are The pr: sisted of t, 3'? different 358 Bloom 3.: 36 technical sources available to educators and can the objectives which are derived be continually revised on the basis of new and informational develOpments?l The purpose of the project was to "derive instructional objectives for selected areas of office and distributive occupations."2 The proposed model for the derivation of instructional objectives con- sisted of ten operational steps and combined the best features of a variety of different approaches to deriving objectives including the Mager model, the Bloom and Krathwohl Taxonomies and Gagnéis learning system. A diagram illustrating the sequencing and interrelationships of the ten operational steps of the model is presented on page ho. A discussion of the applicability of the operational steps of the model to the procedure for deriving the instructional objectives for technical accounting programs is presented in the following section. lHaines, ward and Hollingsworth, _p, 933,, p. 10. (The authors sub- nutted the proposal to the United States Office of Education. It is re- ported that the proposal received a very favorable review but the United States Office of Education officials stated it could not be funded because of a Congressional reduction in funds.) 21mm, p. 2. CHAPTER III RESEARCH PROCEDURE AND METHODOLOGY The procedure of this study consisted of three phases. These were: 1. Securing a list of job activities performed by accounting technicians. 2. Deriving and classifying instructional objectives based upon the job activities performed by accounting technicians. 3. Verifying the usefulness of the derived instructional objec- tives by a jury panel of community college accounting teachers. Each of these procedural phases is described in a separate section of this chapter. Phase I - Securing a list of job activities performed byaccounting technicians. The Ozzello study was examined to determine the types of job activities performed by accounting technicians. The "evaluative criteria" list was re- trieved from the study to serve as the basis for the selection of a sub-set of accounting-type activities. The "evaluative criteria" list consisted of 170 accounting-type activities arranged under nine major accounting func- tions. The nine functions were: Making Financial Reports and Schedules Analyzing Financial Statements and Schedules Maintaining Ledgers Maintaining Journals Preparing and Initiating Data Recording or Posting Data Making and Using werking Papers Non-Classified Maintaining, Analyzing, or Perfbrming Activities Doing Specific Mathematical Computations 37 The sub ierivstion c activiti e s . é ‘ n .c be incl‘ C11 :iciens hate ‘96 activit zine 1:13:01- a Making ‘ Fl Sc 38 The sub-set selected for the demonstration of the given model for the derivation of instructional objectives consisted of 35 accounting-type activitiees. The basis for the selection of the accounting-type activities to be included in the sub-set was frequency of performance. Those accounting- type activities performed by no per cent or more of the 99 accounting tech- nicians interviewed by Ozzello were included in the sub-set. The accounting- type activities included in the sub-set can be classified according to the nine major accounting functions as follows: Making Financial Reports and Schedules Financial Statements Balance Sheet Income Statement Schedules Accounts Receivable Accounts (Vouchers) Payable Manufacturing Expense Cost of Goods Sold Materials Consumed Tax Reports F. I. C. A. Employee Withholding Federal Unemployment Analyzing Financial Reports and Schedules Accounts Receivable Maintaining Ledgers Accounts Receivable Accounts (Vouchers) Payable Payroll Maintaining Journals General Sales Cash Receipts Ger 1% w 39 Preparing or Initiating Data Journal Entries or Journal Vouchers for Normal transaction entries Adjusting entries Closing entries Explanations on all entries General Expense accounts Bank deposits and reconciliations Recording or Posting Data Normal transaction entries Adjusting entries Making and Using WorkinggPapers Trial balance Financial Statements Mark in Process (Cost sheets) Non-Classified Maintaining, Analyzingor Performing_Activities Verifying balances of Control Accounts with subsidiary Ledger Check postings and totals Add, foot, and balance Ledger accounts Add, foot, and balance and total columns in Special Journals Doing Specific Mathematical Computations F0 I0 CO A. taxes Vacation and Holiday pay Data for Adjusting Entries Phase II - Derivation and Classification of Instructional Objectives. The objectives-deriving modelldemonstrated in this study (See Figure 2) involved ten steps in developing a categorized set of instructional objec- tives. In the model, the numerous steps, each dependent on the prior step, help to reduce the giant intuitive leaps between demand data and respective instructional objectives. Furthermore, the model provides a.method for lHaines, ward and Hollingsworth, pp. it. .Is .31; 31.....3 Itu. l....l.e:_ ..- ..llll-._I.- ll (‘3.-.0? 52...... 3:. I...GI|.I.I .2 I-tl ss.... 3:25. A...:S__<>< a...$ls.s.z .1.....:...< _\ in... .3 _ 3,.Is :. 1|; .l..I 253- - .it! .I ..I'Iu' I :3... u _. u I... I >5 I-..I....: :1... -_I .: I... .I ..- I.¢.. I....In!.=_ 2.. 2: a .e L: ‘I .— u. ~IL? r» — :1 .‘T. ‘.. u s / I. .III: \: \e....el...l.... .I..!.O.:/ n .fi 2...... Kr a... :3..x.. 3...: I: tail... 3.12.; Sufi»: :: 2.3:. 2:13.2— .. . l...:.a z... . ...I. .11.... s...)- lal . .3.‘ Ill-fl -I~I. l... 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Ana-hues- »:va 4350» i3 9:3. use use: reusao 5:233 ave :33 3.3.3080 3.: 33339.: 8 use: 33. easel-v ensue: 5.3:... ":38 .ause'ueue ain't emu ua sue. no 530 r3438 no «Ker “no no elqu 3 Aegean!- ”:33 33 use: 3.38 . a .on identifyil procedure Modi f cedures of members of LE hl identifying an Objective's origin and development throughout the derivation procedure as well as the resources for easy retrieval of the results. Modification of the Model. Certain modifications of the specific pro- cedures of the model were made by the researcher upon consultation with the members of the thesis committee. The need for these modifications follows. 1. Input Data. The research proposal, of which the model was an in- tegral part, called for sources of input data to range widely from socio- logical, psychological, related observations of the world of work and the worker to performance task descriptions of specific jobs. For the purposes of this study, input data was limited to specific performance task descrip- tions of accounting technicians. The reason for this limitationwas that such a list of performance task descriptions was readily available and had been developed as a result of a comprehensive study of accounting activities performed by accounting technicians of the durable goods industry. Ii 2. Team Approach Specified by the Model. The model specified the use of a team consisting of a writer and an analyst, assisted by clinical teachers, in performing the indicated steps. For the purpose of this study, it was concluded that the researcher could act alone in the capacity of the individual roles suggested by the model considering his history of 17 years of involvement as an accountant, a teacher of various accounting courses, and as an administrator of a large business education division in a community college. Furthermore, it was considered worthwhile to demonstrate the fea- sibility of individual classroom teachers following the procedures specified for deriving instructional objectives to serve as the basis for designing the learning programs required for their individual classroom requirements. 3- Sc__=: he instructi effective, c: :eeessary in sisted of rise nicians. Ame tasks whiCh \. a5 U . the coast: (“D t‘ 339 Vhic :29 s h2 3. Sorting by Gross Taxonomic Distinction. The model specified that the instructional objectives be sorted according to the categories of the affective, cognitive, and psychomotor domains. This distinction was not necessary in this study because of the nature of the input data which con- sisted of descriptions of specific job demands required of accounting tech- nicians. Analysis, or fractionating, of the job demands generated learning tasks which were exclusively within the cognitive domain. Furthermore, one of the constraints imposed in this study was that of limiting the findings to those which can be classified within the cognitive domain. Procedures of the Model. Aside from the modifications indicated above, the steps and procedures specified by the objectives-deriving model were performed in this study as described in the following sections.1 1. Fractionating. Each of the 170 accounting activities performed by accounting technicians included in the "evaluative criteria" list was re- ‘written to include the action verb indicated in the questionnaire utilized by Ozzello in his study. This step resulted in a set of accounting activi- ties which indicates the level of action to be expected of an accounting technician. For example, several of the accounting activities included in the "evaluative criteria" list appeared as follows: Balance Sheet , Accounts Receivable Schedule, Costs to Sales, and Data for Adjusting Entries, etc. These items were re-written to appear as follows: 1See Appendix C, p. 133, for a complete illustration of the objectives- deriving procedure. Each vussnaly: Cone: 1.3 Making a Balance Sheet, Making an Accounts Receivable Schedule, Determine and Analyze percent of Costs to Sales, and Compute Data for Adjusting Entries, etc. Each of the 170 re-written accounting activities (demand statements) was analyzed into the following specific components: Concepts stated or implied 1. Definitions of terms 2. Relationships to purposes and uses 3. Associations in terms of sources of information Skills involved or required 1. Physical-psychomotor skills 2. Computational and foundation skills in mathematics Operations implied to demonstrate the accountipg activity 1. Physical manipulation requirements 2. Procedural, paradigmatic sequences The following question was posed in a consistent manner throughout the fractionating, or analysis, step: "What are the inherent concepts, operations and skills for the demonstration of the behavior described and implied by the demand statement?" To aid the researcher in determining the concepts, skills, and operap tions described or implied by each of the accounting activity demand state- ments, a comprehensive library of 27 accounting texts was consulted.1 This array of texts included the original, as well as later,-editions of the texts referred to by Ozzello in constructing the questionnaire employed in his study. This library of textbooks included representative volumes from the fields of cost, general, and managerial accounting; systems oriented texts; tax texts, and texts which present uses of accounting information and statement analysis. Consultation of this array of accounting texts re- sulted.in the representation of a variety of accounting text authors' views regarding each of the job tasks. 1See Appendix A, p. 130. Altho eluded 35 entire set above. Th us availa' total set . Vere compL its step 0: Senerated 1 2. B 5“ Operati ”cording t 711m accc lwaning ta hh Although the sub-set of accounting activity task demand statements in- cluded 35 accounting activities performed by accounting technicians, the entire set of 170 task demand statements was analyzed in the manner indicated above. Thus, a complete set of component concepts, skills, and operations was available for referral in cases of overlap between the sub-set and the total set of 170 task demand statements as the remaining steps of the model were completed for the sub-set of 35 task demand statements. The fractionat- ing step of the 170 task demand statements of the "evaluative criteria" list generated approximately 1200 component concepts, skills, and operations. 2. Eggésn Of F10? Diagrams. Each of the component concepts, skills, and Operations was analyzed to identify the nature of the learning task according to the Gagné'hierarchical categories of learning tasks. The indi- vidual accounting activities were assumed to represent problemesolving learning tasks. Flow diagrams were constructed to assist in establishing the hierarchies of the learning tasks and to indicate the interrelationships and interdependp »eh§h$emcng the learning tasks associated with each accounting activity. This arrangement served to indicate the need for achieving the behavior described by a particular objective, or a group of instructional objectives, prior to attempting the achievement of the behavior described by a subse- quent instructional obJective of the hierarchy. This arrangement also served to indicate to prospective educators an appropriate teaching strategy. 3. Writing of the Instructional ijectives. The component concepts, skills, and operations identified in the fractionating step, along with the related statement describing the implied learning task, were redwritten as instructional obJectives. The guidelines expressed by Mager regarding character-i influenced Phase III - of the Inst The ve tives of in ”Emplishe Each 1:; tional ob J e n 1 80m 81 lead t1 Those j ’Pozdent t E g hS characteristics and qualities of valid and useful instructional objectives influenced the deve10pment of the objectives in this step. Phase III - Verification of the Usefulness of the Instructional Objectives. The verification of the usefulness of the derived instructional Objec- tives of instructional programs for prospective accounting technicians was accomplished by a jury panel of community college accounting teachers.1 Each member of the jury panel was given a set of the derived instruc- tional objectives and was asked to respond to the following question: "Can you understand the statement well enough to describe some sort of instructional activity (experience) which might lead to the accomplishment of the objective?" Those instructional objectives not meeting with a favorable response to the preceding question were re-written and submitted again to the re- spondent teacher. 1See Appendix B, p. 132. One or mated by t1 0! its implic Ported in ch, in ChalPter II “31! demand 8 CHAPTER IV THE FINDINGS, PART I LEARNING TASK HIERARCHIES FOR A SELECTED SET OF ACCOUNTING ACTIVITIES PERFORMED BY ACCOUNTING TECHNICIANS One of the procedural steps of the objectives-deriving model demon- strated by this study is that of describing each demand statement in terms of its implicit learning tasks. Gagné3s learning task categories are re- ported in Chapter II and a description of this procedural step is included in Chapter III. Included in this chapter are flow diagrams for each of the task demand statements. Task Demand Statement Flow Diagrams Of the thirty-five task demand statements analyzed in this study, twenty- six, Figures h through 29, were directly related to the accounting cycle steps of recording, classifying and preparation of financial statements. Five of the demand statements, Figures 30 through 3h, were concerned with routine procedures related to the normal accounting cycle. The remaining feur demand statements, Figures 35 through 38, involved the preparation of miscellaneous tax reports. Figure 3 shows the interrelationships among the demand statements. 3 The use of flow diagrams enables the sequential ordering of the learn- ing tasks and their component concepts and principles fer each of the task demand statements. The diagrams also facilitate the identification of higher-order principles which require the prior learning of principles and related concepts. Furthermore, a hierarchy of task demand statements is h6 established tional seque The fra es the sour: cluded in t2: Certain “main cute, ”9 defined g 15‘ .n E A Kologpi: 1&7 established which enables the identification of a series of related instruc- tional sequences. The fractionating, or analysis step, described in Chapter III served as the source of information for developing each of the flow diagrams in- cluded in this chapter. 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Given the completed payroll register for a tax- able quarter, the student is able to determine total taxable gross wages for all employees for the quarter and compute total F.I.C.A. tax liar bility for the quarter, including the contribur tions by employees as well as by employer's matching contribution for use in completing the quarterly 9hl Report. Given total of employees' income taxes withheld for the quarter as reported in individual Employee Earning Records and Payroll Register of each payroll period for the quarter, the student is able to record the data on the 9&1 quarterly return on line 2. Given individual employee earnings records, the student is able to record on the 9&1, or on a supplementary schedule, the social security num- ber, name and gross taxable F.I.C.A. wages for the quarter, total the gross taxable employee wages, and record total on line 5. Given the total of employer and employee F.I.C.A. tax contributions, income tax withheld, and de- pository receipts total, the student is able to compute the balance due to the Internal Revenue Service. Given the 9hl, the student is able to fill in all information required to complete the return according to directions. Performance will be judged to be completed accurately when a review of the completed report indicates that it is useful for filing purposes with the District Director of Internal Revenue. TUMSK DEMAND STATEMENT 110 INSTRUCTIONAL OBJECTIVES In order for students to demonstrate this terminal behavior-- Making (Prepare) Employee withholding Tax Report (See Figure 37, p. 82) ”Wallzilang Federal ‘1‘1131Iuployment c°mpensation Report - 9140 (53131:) Figure 38, p. 83) --the following instructional objectives should 1. be achieved Given each employee's individual earnings record, the student is able to identigy employee's gross wages, income tax withheld for federal, state, and local taxes, if any, and F.I.C.A. tax contributions. Given each employee's gross wages and various deductions, student is able to record the data on a withholding tax form using a typewriter and verigy the accuracy of the report by comparing the typed report with year end totals as re- ported on the employee's individual earnings record. Given the individual earnings record of all em- ployees, the student is able to identigy the sum of all earnings in excess of $3000 and to deduct this sum from gross earnings of all employees. Given the sum of employee's taxable gross earn- ings for F.U.T.A. tax, the student is able to cpgpute the F.U.T.A. tax liability by applying the applicable F.U.T.A. tax rate. Given the F.U.T.A. tax liability and the State Unemployment Taxes paid data, the student is able to coppute F.U.T.A. taxes due and to record the total liability, State Unemployment taxes paid and F.U.T.A. taxes due on Form 9h0; the student is able to complete the 9h0 according to directions indicated on the report. 111 Verification of the Usefulness of the Instructional OMectives. A jury panel of three community college accounting educators and a public accountant who teaches part-time in the evening division of a com- munity college was asked to review the instructional objectives included in this chapter.1 Specifically, they were asked to determine whether they understood the objective well enough to describe some sort of instructional activity or experience which would lead to the accomplishment of the student behavior described by the instructional objective. The majority of the instructional objectives were clear and meaningful Those on which they expressed some doubts were re- to the jury panel. Written and submitted to the jury panel members again to determine whether 3 degree of clarity and meaning had been established. A review of the instructional objectives for which doubts were expressed I“'~’8a.x~ding clarity of meaning indicated the following areas of difficulty: 1. Two objections were concerned with objectives requiring the writ- ing of a definition and the explanation of the function of a special journal. 0' De fine a business transaction" was changed to state as follows: "Student is able to write a definition of a business transaction." (Figure 1:, ob- Jective l, p. 87) The statement, "Explain the function of a Sales Journal," ”‘8 changed to state as follows: "Student is able to explain the function or a Sales Journal as one of a group of special journals of an accounting (Figure 5, objective 1, p. 87) “irate..." Several objections were concerned with the definition of the cri- 2. t erion of acceptable performance. For example, Figure 16, objective 3. P. 915, \ lSee Appendix B, p. 132. Itr 112 was modified to include the words, "and properly cross-referenced." This addition helped to explain the basis for judging acceptable student performance. 3. An expression of the "given" conditions within which the student behavior is to occur was added in several cases. For example, by adding a progressive series of "givens" to correspond with the sequence of steps in completing an Income Statement in each of the objectives of Figure 29, Pp- 103-105, a description of the required instructional experience was facilitated for the jury panel members. Verification of the usefulness of the instructional objectives by a Jury panel of practitioners provided the opportunity to test the usefulness of the objectives from the standpoint of accounting instructors who them- Salve. may be concerned with designing instructional sequences and learning exIkeriences in their own classrooms. CHAPTER VI SUMMARY, CONCLUSIONS, AND IMPLICATIONS NATURE OF THE STUDY This study was an investigation to derive a set of instructional objec- tives for education in technical accounting, a set which could provide the basis for designing the learning structures of instructional programs for Prospective accounting technicians. More specifically, this investigation attempted to: 1. Demonstrate the feasibility of a given model for the derivation of instructional objectives of technical accounting programs. 2. Establish a set of instructional objectives which des- cribe desired terminal student behavior and which would be suggestive of appropriate learning sequences for the fulfillment of the specific objectives of technical accounting programs. Nekdfor the Study The basic need for this study developed out of a series of instruc- tictial movements and developments which have as their underlying concept the assumption that the specification of the expected outcomes of the 1Instructional process in terms of what the student should be capable of doing upon the completion of instruction, provides the teacher with a goal- 8ething situation and the focus for attaining the goal as well as gaining 1 1“sights on evaluating student performance. 113 111: In addition to this fundamental concept, consideration given to the following assumptions regarding technical education and technical account- ing education prompted this study. 1. That technical curricula should seldom exactly follow lower- level pre-professional curriculum patterns, but should be primarily occupation-centered. r3 2. The apparent need for the development of programs for train- I” ing post-high school, non-baccalaureate degree, accounting t... h technicians. {m1 ‘1..."- 3. The need to evaluate continually the content and scope of the accounting courses in technical accounting programs. 1:. The need for establishing achievement levels and content of technical accounting programs on identified job requirements. limitations of the Sty; The study dealt with the derivation of a set of instructional objec- tives which could be used to assist in the development, implementation, and eValuation of instructional structures for technical accounting programs at the post-high school level. The study did not include the development of instructional structures and aids for technical accounting programs. The accounting activities on which the instructional objectives were based was limited to include a sub-set of thirty-five (3S) accounting activi- ties selected from the Ozzello "evaluative criteria" list. The procedures for deriving the instructional Objectives were limited to those specified and described by the Haines, Ward and Hollingsworth moael. 115 RESEARCH METHODOLOGY AND PROCEDURE The research procedure consisted of three phases. Phase I was concerned with securing a list of job activities performed by accounting technicians. A set of thirty-five (35) accounting activities was selected from the "evaluative criteria" list of the Ozzello study. The . accounting activities included in this set were those performed by NO per F1L“ cent or more of the 99 accounting technicians interviewed by Ozzello, and were considered to be representative of the 170 accounting activities in- 3. VI , "_' UI cluded in the Ozzello study. Phase II involved the derivation and classification of instructional objectives based on the set of thirty-five accounting activities performed by accounting technicians. The procedures of the Haines, ward and Hollingsworth model were imple- imented. arid included the following sequence of steps: (1) redwriting of each of the accounting activities in terms of the activity performed by the accounting technicians and the analysis of each accounting activity into cOncepts, skills, and operations; (2) construction of flow diagrams which eSitablished the interrelationships of the component concepts, skills, and operations of each accounting activity, as well as the relationship of tlleese component concepts, skills, and operations to Gagné‘s hierarchical Claimegories of learning tasks; (3) writing of instructional objectives based °11 ‘the flow diagrams of each of the accounting activities. Phase III involved the verification of the usefulness of the derived in3‘tix'uctional objectives. A jury panel of post-high school accounting in- ‘tr‘uctors was asked to determine whether the instructional objectives VEQE‘E, stated in a.manner as to be suggestive of instructional activities or 116 experiences which might lead to the accomplishment of the student behavior described by the objectives. Those not found valid were re-written. FINDINGS The findings of this study were the flow charts for each of the thirty- five task demand statements reported in Chapter IV and the instructional FR 4-‘ objectives reported in Chapter V based on these flow charts. Because of the nature of these findings, it was considered unnecessary to report the ‘“ entire group of flow charts and instructional objectives at this point. . CONCLUSIONS The conclusions of this study are based on an analysis of the findings and are presented in two parts: (1) demonstration of the feasibility of the objectives-deriving model; (2) use of the derived instructional objec- tives for developing appropriate learning structures for the education of accounting technicians . Conclusions Regarding the Usefulness SEE: the Objectives-Deriving Model 1. The model for deriving instructional objectives as proposed by Haines, Ward and Hollingsworth is operational and the procedures specified by the model can be implemented by an individual researcher. 2. The operational step of the model described as "fractionating" is a crucial and significant stage in the objectives-deriving model as imple- men‘lzed in this study because it permits the inclusion of data regarding tier'Ilnitions, purposes and uses, operations and skills about each accounting a("hilarity from a variety of texts, documents, and related research. 117 3. Relating the component concepts, definitions, purposes and uses, operations and skills of each accounting activity performed by accounting technicians to the Gagné'hierarchical categories of learning tasks does help to distinguish the interrelationships and interdependence among these components. These components can then be ordered into sequences consisting of underlying concepts, principles, and higher-order principles. h. The construction of flow diagrams for each job activity performed by accounting technicians permits the illustration of the hierarchy of con- cepts and principles comprising the jOb activity and facilitates the hier- ”j archical ordering of the instructional objectives derived for each job 4' activity. 5. Reference to the Mager criteria for deriving valid and useful in- structional objectives enables the researcher to focus on defining and describing the behavior that accounting technicians should.be capable of demonstrating upon completion of instruction. Conclusions Regarding the Derived Instructional Objectives 1. Statements which describe job requirements of accounting techni- cians can serve as the basis for deriving instructional objectives which, in turn, can accurately specify the behavior a student should be capable of demonstrating in the classroom to meet the requirements of the job. 2. The derived instructional objectives which describe desired stu- dent behavior are suggestive of appropriate sequences for the learning Structures comprising the instructional program for accounting technicians. 118 RECOMMENDATIONS The major recommendation is that the objectives-deriving procedure be extended to the total set of 170 accounting activities performed by account- ing technicians and which are included in the "evaluative criteria" list identified by Ozzello.l The present project was concerned with specific accounting activities from which were derived instructional objectives that can be classified essentially within the cognitive domain. Educational research should be conducted to include the specification of employer expectations of employee behavior as well as conceptualized employee attitudes and behavior with re- spect to the duties and responsibilities of the position of the accounting technician. EDUCATIONAL IMPLICATIONS Presented in this final section is a tentative plan for the use and application of the research procedure and findings included in this study. Although the suggestions which follow are explained within the context of technical accounting instructional programs, the research procedure and methodology employed in this study can be extended readily to other areas of occupational education which may be concerned with the development of student behaviors in the classroom which are closely allied with the world of work. Research Model for the Individual Occupational Educator The objectives-deriving model included in the Haines, Ward and Eiollingsworth research proposal was intended to be implemented by a research ¥ lOzzello, _p_. cit., pp. 125-130. 119 team and to employ an extensive information gathering and storing structure developed for easy retrieval of data. The versatility of this model has been demonstrated by this study to the extent that it has been demonstrated that an individual researcher may utilize the fundamental operational steps of the model and derive instructional objectives for technical accounting programs. The question may be asked, therefore, "is it not possible for an individual educator, or a small group of educators, to derive valid and use- ful instructional objectives for their particular instructional environment?" It is the contention of this researcher that the research procedure demon- strated in this study has just such an applicability. Outlined below is a total research sequence which begins with the iden- ti fication of the job demands of the occupation or positionnstep one, basic tasks demonstrated in the study--steps 2, 3, and 1:, and ends with the de- velopment of the learning experiences based on the derived instructional Obj e ctives--step 5 . 120 FIGURE 39 MODEL FOR THE DEVELOPMENT OF INSTRUCTIONAL STRUCTURES FOR OCCUPATIONAL PROGRAMS 3. Procedural Research Steps Activity Identify Specific Developed by job and task analysis data, Descriptions of or from general Job Demands descriptive literature and research Analyze job demands Analyze and into their component Fractionate concepts, skills, and operations Establish hierarchical Design Flow Diagrams sequences of concepts, Principles, higher-order Principles within the context of Gagne's learning tasks Re-write in the Form of Instructional Objectives Re-write each learning task in the form of an instructional objective utilizing Mager's 3 criteria Design of the IDevelop what-- Learning Experiences ( a) the instructor will do, (b) the student will do, ( c) the course will do, and the instructional materials, teaching aids . 121 Step One involves the identification of statements which describe the Job activities performed by workers in a particular Job classification. However, the Job demand descriptions could be limited to include very spe- cific tasks for which instructional structures are to be developed for the classroom. In this study data rgarding Job demands was obtained from camp pleted research on the position of the accounting technician. Also, des- Fa criptive data regarding a Job title or classification which is of a general "‘1 nature and related to the general needs and demands of the occupation could be identified as well as specific Job demand statements. The greater the 7“ number of demand statements which relate to general rather than specific fig work demands of an occupation, the greater will be the number of instruc- tional obJectives which will describe affective competencies and behaviors. Steps Two, Three, and Four were demonstrated in this study. A.complete description of these steps can be fOund in Chapter III and of the findings in Chapters IV and V. It should be noted that a thorough understanding of Gagné“s learning structures and of Mager's criteria for preparing instruc- tional objectives is desirable before attempting to implement these steps. Step Five involves the construction of lesson plans, course outlines, and other instructional materials and teaching aids. In summary, by identifying data describing the perfbrmance demands of a Job, or Job classification, an individual occupational educator may imple- ment the procedures of this research design and derive the basis fer the development of instructional sequences and materials fer a particular unit, group of units, a course, a group of courses, or an entire occupational instructional program. 122 Development of Teaching Aids Communicating to students the intent and direction of a given segment of instructional effort helps to establish a goal-setting situation for the student. (See Chapter IV) The flow diagrams summarize the concepts and terminology, operations and various accounting tasks and integrate several groups of related concepts and principles. Therefore, a possible applicap tion of the research procedure demonstrated in this study would be to pre- pare slides, transparencies, or "handpouts" of each of the learning structures included in the flow diagrams. Teaching aids prepared frem the flow diagrams could serve as the "road maps" to help guide student progress toward achieving the terminal Job behavior required of accounting technicians. A similar application could be made of the instructional obJectives. Each group of instructional Objectives could be given to the students prior to the introduction of a unit of instruction in an accounting class. The student would thus be provided with a clear indication of the expected be- havior underlying Job competency. .Auto-Tutorial and Programmed Instructional Materials Programmed instruction is one of the instructional movements whose ao>oa posoooo nomooa Hoaooom onp7mowpoooa .H IIIhHHmowpoaopmhw mZOHH E peaooo< uouooq coaufimom oesaoo oooouomom lumom amassed :H nmoowm our nooenz MMHBZMQH d oooonoom mcflamom mszHQ a ooeouomomlpnom pcdooo< nomooq 138 oooodoom ooaoooa Hmoasow anm anon U 1M :Edaoo oomwuaoaamd :fl Groomm one nooeoz omom Hacksaw ymHezmnH nadfioo pom aedooo< homooq ooofiaaoaaaa one Q 538 on. SEES \ ~2th podooo< aowpoq ooofiaaoaoa< mum :fl 9183 on... 4 Hmchsow ca Ahpcm Ho .pozosw .oaoQ’IIIIIII .fiofio flown EH53 .OH muscHh no :oeuwmom To monsoon HszmQ whooeaz use mandooo< Ho phdno HZHhHG monsoooe mszmn mundooo< we open mszmQ homuoa HzHamn oooaooom moouuosm roses nwocfimsm HmaaszH H maonnsow mszMQ mcoflooomooae. mmocfimsm mthMn 139 TASK DEMAND STATEMENT INSTRUCTIONAL OBJECTIVES In order for students to --the following instructional objectives should demonstrate this terminal be achieved behavior-- Post Normal Transaction 1. Given a set of special journals and a General Entries from Journals Journal with entries recorded fer an accounting to General Ledger period, a student is able to post the date of (See Figure 10, p. 55 the entry, number of credit memo, invoice, YOU! and p. 138) cher or any miscellaneous information regarding the entry, the journal page number and the debit or credit amount of the entry from the sundry columns of all the various journals to the ape propriate General Ledger debit or credit column. Upon completing the posting, the General Ledger account should have recorded in it the data indicated above. 2. Given a set of special journals and a General Journal with entries recorded fer an accounting period, a student is able to ppst column totals of all special columns, and the journal page number of all the journals to the appropriate General Ledger debit or credit column and record the date of posting. 3. The student is able to record in the journals, either in the post reference column or below the column total, the appropriate General Ledger account number to which the various debits and credits have been posted. PerfOrmance of the post-reference procedure will be judged com- pleted when, upon completing the posting of all journals, a review of the journals and the general ledger accounts reveals a ledger account number associated with each entry in the sundry columns and the special journal columns, as well as a journal page number associated with each and every pasting in the general ledger accounts. A. Student is able to cypress verbally, or write a brief statement explaining the significance of complete and accurate cross-referencing of post- ing from all journals to general ledger accounts. Eoncluding Comments A few comments are in order regarding prior conditions for the imple- mentation of the procedures of the objectives-deriving procedure. lho It is the writer's opinion that a thorough understanding of the Gagné"s learning task hierarchies, and of the comments expressed by Mager regarding characteristics and qualities of useful instructional objectives, is essen- tial before attempting the derivation procedure. The consistent application of some aspects of the derivation procedures is necessary to ensure the generation of comparable data. For example, in ILwJ the "fractionating" step it is mandatory for the researcher to apply the basic question regarding the inherent concepts, skills, and Operations in a consistent manner. (See page A3) He must attempt to develop a complete FE array of data regardless of whether a particular concept is also included as part of another task demand statement. This will help to reveal inter- relationships among task statements which are essential in establishing hierarchies of learning tasks. The instructional objectives must be stated in a manner which is de- scriptive of student behavior. These statements are "action" statements. That is, they define an observable student activity, the conditions under which the activity is to occur, and how the instructor will be able to determine whether the activity has been completed. Finally, implementing a derivation procedure as illustrated by this study is a time-consuming and extremely detailed experience. However, there are valuable rewards. It affords the opportunity to consult a variety of instructional materials and texts. An entirely new perspective is de- veloped with regard to identifying the purposes underlying the reason for including certain instructional sequences and the evaluation of student progress. Furthermore, the analytical approach demanded by such a proce- dure is internalized and carries over to the solution of instructional problems encountered daily by a classroom instructor. PLEASE NOTE: Some pages have small and indistinct type. Filmed as received. University Microfilms Illllllllllllllklllll UlWHIIWHIIHIJlI 3 0 7 4 4 7 4| 3 0 3 9 i 31 llHIlHllllHl