An analysis of the competencies needed by bookkeeping/accounting teachers as preceived by authorities and teachers of bookkeeping/accounting

This study was designed to determine the perceptions and differences in perceptions of bookkeeping/accounting authorities nationally and teachers of bookkeeping/accounting in Texas concerning the importance of listed competencies to be demonstrated by the teacher of bookkeeping/accounting. The following procedures were used in developing a list of competencies: (1) experienced teachers of bookkeeping/accounting at the secondary level were observed to identify concepts of teaching bookkeeping/accounting; (2) research studies and professional literature in the field of bookkeeping/accounting was reviewed; (3) textbooks used in the state of Texas and the related teacher’s manual were reviewed; (4) methods of teaching bookkeeping/accounting and/or business texts were reviewed for competencies. The following procedures were used in developing the questionnaires. Questionnaire I: (1) observed competencies and competencies taken from the literature were arranged by subject area; (2) competency statements were presented to the research committee and two classes in graduate business teacher education for refinement; (3) the refined questionnaire was mailed to teachers and authorities asking them to rate the list and to add other competencies. Questionnaire II: (1) competency statements on this questionnaire were the original competencies, revised competencies, and added competencies; (2) this questionnaire requested further refining and a rating to determine a consensus. Questionnaire III: (1) this questionnaire consisted of a Consensus Sheet and the returned original Questionnaire II; (2) participants were requested to review their original ratings in relation to the group consensus and to join the group if they were in disagreement or make a statement as to why they did not want to join the consensus. An analysis of the responses of the two groups was made and conclusions and recommendations were made which may be helpful in establishing a CBTE program in Business Education. Using the Chi-square, significance was determined at the .05 level on the competency statements. Conclusions based on the findings of this study produced a list of competencies rated crucial by both groups, crucial by authorities and highly desirable by teachers, crucial by teachers and highly desirable by authorities, and highly desirable by both groups.