Framework Based Teaching (FBT): Lecturer’s Perspective in Universiti Teknologi Mara (UiTM)

摘要

Framework Based Teaching (FBT) is an innovation in teaching financial accounting and reporting. FBT approach encourages students to improve their understanding of the economic substance of the underlying transactions and the consents that serve as a basis for consistent and logicalformulation of Malaysian Financial Reporting Standards (MFRS)s. This teaching approach intends to develop a clear understanding of accounting standards and interpretations while encouraging accounting students to enhance their knowledge and competencies in the application of MFRSs. The objectiveof this study is to investigate the effectiveness of FBT method in teaching Financial Accounting and Reporting among students in UiTM Puncak Alam from the perspective of the lecturers involved. Interviews were conducted with three experienced lecturers using the traditional as well as theFBT method. Results reveal that FBT is a suitable teaching method for Financial Accounting and Reporting subject. FBT method is more structured and guided for lecturers because they are using the conceptual framework in the MFRS in teaching the subject. In fact, students are more well versewith the Standards and easily remember the importance of the disclosure and reporting requirements as stated in the MFRS.