AMALAN PENERAPAN NILAI MURNI DALAM KALANGAN PENDIDIK PERAKAUNAN

Instilling Virtue Values Among Accounting Educators

Abstract

This case study is designed to explore the virtue values instillation practice of five accounting teachers in their teaching of Principal Accounting subject at five secondary schools in Perak. This study was implemented based on value teaching theories Fernandes Model (1999), and Thorne Integrative Model (1998) with minor alterations to fit the study needs. This qualitative study utilised the constant comparison method for data analysis. Data was obtained from in-depth interviews, direct observation and document analysis. The selection of participants was based on purposive sampling methods, in order to facilitate an in-depth understanding of the phenomenon in question. The analysis and data collection process was conducted simultaneously and continuously until data saturation was achieved. The results of the research shows that all participants have a positive opinion that the instillation of virtue values in the teaching of Principal Accounting is important to develop wholesome humans in the field of accounting. Generally, this study showed that accounting teachers have been able to instill virtue values using specific teaching method in their teaching of Principal Accounting subject although it is still at the moderate stage.

Kajian kes ini bertujuan untuk meneroka amalan penerapan nilai murni lima orang guru perakaunan dalam melaksanakan pengajaran-pembelajaran Prinsip Perakaunan dari lima buah sekolah menengah di negeri Perak Darul Ridzuan. Kajian ini dilaksanakan berasaskan teori-teori pengajaran nilai dengan mengaplikasikan Model Fernandes (1999) dan Model Integratif Thorne (1998) dengan sedikit ubahsuaian mengikut keperluan persoalan kajian. Kajian ini merupakan kajian kualitatif menggunakan kaedah perbandingan secara berterusan (constant comparison method) untuk menganalisis data. Data diperoleh dengan menggunakan kaedah temu bual mendalam, pemerhatian langsung dan analisis dokumen. Pemilihan peserta kajian berdasarkan persampelan bertujuan bagi mendapatkan pemahaman mendalam dan terperinci tentang fenomena dikaji. Proses penganalisisan dan pengumpulan data dijalankan secara serentak dan berterusan sehingga data mencapai tahap ketepuan. Dapatan kajian menunjukkan bahawa pelaksanaan penerapan nilai murni oleh guru perakaunan dalam pengajaran-pembelajaran Prinsip Perakaunan amat penting dalam menjana modal insan bersepadu dalam lapangan perakaunan. Hasil kajian mendapati nilai-nilai murni diterapkan dalam pengajaran Prinsip Perakaunan melalui kaedah pengajaran yang digunakan namun ia masih di tahap yang sederhana.