Tuesday, May 7, 2024

Unit IV: Approaches in Teaching Accountancy

Before our teachers input I just know/ understand that inductive method starts with specific observations or experiences and builds up to broader generalizations and theories. For example, if you observe that the sun rises in the east every morning, you might conclude that the sun always rises in the east. 

On the other hand, the deductive approach begins with a general theory or statement and tests it through specific observations or experiments. For instance, if you start with the statement "all birds can fly" and then observe a penguin (which cannot fly), you would need to revise the original statement to "most birds can fly."

However, after teachers' input I came to know that:

These are two different type of approaches in teaching strategies. Which are:

  1. Deductive Method 
  2. Inductive Method
Deductive Method:

It is the process where it moves from general concept to specific concepts where rules, principles and definitions are presented first followed by the applications. 

Principles of Deductive Method:
  • Principle of Generalization 
  • Principle of Logical Progression 
  • Principle of Deductive reasoning 
  • Principle of Illustrations 
  • Principle of Practice and reinforcement 
  • Principle of Feedback and evaluation
Phases:

Phase 1: Presentation of the Abstraction 
  • defines the concept
Phase 2: Illustration of Abstraction 
  • explaining the concepts with examples and demonstrate 
Phase 3: Application of Abstraction 
  • It involves asking the students to apply what they have learned and letting them to generate more examples. As a result it deepens the knowledge or concept 
Phase 4: Closure 
  • It involves restating and summarizing the lesson that they have learned in the session.
Advantages of Deductive Method:
  • Clear and systematic approach 
  • Efficient for introducing new concepts 
  • Facilitates in understanding the concepts 
  • Saves time by presenting information logically
  • Ensures uniformity in instruction
  • Establishes fundamental knowledge effectively



Disadvantages of Deductive Method
  • Limited student engagement and participation.
  • Potential hindrance to critical thinking development.
  • Risk of prioritizing memorization over deep understanding.
  • Possible misunderstandings if initial concepts are unclear.
  • Students might overly rely on the teacher.





Inductive Method 

It starts with concrete examples and move towards abstract ideas or rules where it involves presenting students with many examples.

Principles of Inductive Method 
  • moving from specific to general 
  • student- centric approach 
  • Inquiry and critical thinking
  • Guidance 
Phases:

Phase 1: Open-Ended Phase
  • it shows the example of concepts 
  • asked to observe the examples and letting the students to describe
  • the students are also asked to observe and describe the things
Phase 2: Convergent 
  • Students are prompted to identify the similar patterns/ characteristics with an examples.
Phase 3: Closure 
  • Students are encouraged to arrive at the generalization of definitions/ concepts.
Phase 4: Application 
  • Students will be asked to cite more examples related to real-life examples.
Advantages of Inductive Method 
  • Promote active learning and engagement 
  • Develop critical thinking and problem-solving skills 
  • Fosters long-term understanding 
  • Enhance motivation and curiosity 


Disadvantages of Inductive Method
  • Possibility of misinterpretation
  • Differentiated learning objectives
  • Expertise from teachers is required
  • Implementation using a lot of resources



Difference between Inductive and Deductive Method 

Inductive Method:

Bottom-up Approach: It starts with specific observations or examples and moves towards generalizations or conclusions.

Discovery Learning: Students are actively engaged in the learning process and are encouraged to draw their own conclusions based on evidence or examples.

Promotes Critical Thinking: Encourages students to analyze information, make connections, and form hypotheses independently.

Less Structured: Typically involves less direct instruction and allows for more open-ended exploration.
Useful for Complex Concepts: Effective for teaching complex or abstract concepts, as it allows students to develop a deeper understanding through exploration and discovery.

Deductive Method:

Top-down Approach: Begins with general principles or theories and moves towards specific applications or examples.

Direct Instruction: Teachers present information or theories to students, who then apply them to specific situations or problems.

Emphasis on Accuracy: Focuses on ensuring that students understand and apply established principles correctly.

More Structured: Typically involves a more structured approach with clear guidelines and steps for students to follow.

Useful for Basic Concepts: Effective for teaching foundational or basic concepts, as it provides a clear framework for students to build upon and apply knowledge.





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