3(d) Marketing Management

Chapter 6 Learning and Teaching Resources

6.3 Types of Resources

wide range of up-to-date educational resources in combination with textbooks for effective learning. To assist schools in the implementation of the senior secondary curriculum, a set of supplementary notes was developed to illustrate the breadth and depth of the BAFS curriculum, which could be downloaded from the EDB website at: www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/index.html (Home > Curriculum Development > Key Learning Areas > Technology Education > Technology Education - References & Resources > Business Subjects > Business, Accounting and Financial Studies Supplementary Notes). In addition, a series of learning and teaching resources materials on various topics in the curriculum are developed in order to assist teachers to effectively implement the curriculum. For details, please visit the EDB website at www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html.

6.3.1 Textbooks

Textbooks can play an important role in helping students to develop effectively the core knowledge, skills, positive values and attitudes. The resources and activities in textbooks should also help to develop critical and creative thinking as well as other generic skills.

School should consider the needs, interests and prior knowledge of students in choosing textbooks. Some suggestions for the selection of textbooks for BAFS are noted below:

The coverage should develop the necessary knowledge, skills, and positive values and attitudes promoted in the curriculum.

The content should be appropriate in breadth and depth.

The sequence and organisation should promote understanding of the inter-relationships of different business areas.

They should provide real cases and deal with current issues to relate theory to practice.

They should include learning activities (e.g. simulated games and role-plays) to develop students’ diverse learning skills.

The learning tasks should promote “assessment for learning”.

They should recommend sources for useful materials and references.

The level of difficulty of the language is commensurate with the language ability of students.

The following are some useful documents on the choice of textbooks for teachers’ reference:

Recommended textbook list

Notes on the selection of quality textbooks and learning and teaching resource materials for use in schools

Guiding principles for quality textbooks


requirements of the BAFS curriculum in view of its multi-faceted nature and emphasis on both theoretical concepts and practical application.

6.3.2 Reference materials

In addition to textbooks, students should be encouraged to read a wide range of reference materials (e.g. business journals, magazines, newspapers, company reports and research reports) from various sources (https://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/index.html) to broaden their understanding of the business world and keep abreast of the latest developments in the world economy. For this purpose, students need to be provided with an environment which is conducive to “Reading to Learn”. Through effective reading of such reference materials, students can learn how to handle information from sources with different perspectives, analyse current business issues systematically and independently, and develop solutions to business problems in novel situations.

6.3.3 Secondary Education Curriculum Guide, curriculum and assessment guide and key learning area websites

The Secondary Education Curriculum Guide (https://www.edb.gov.hk/en/curriculum-development/renewal/guides_SECG.html), BAFS Curriculum and Assessment Guide

(https://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/curriculum-doc/index.html), and related Key Learning Area websites (https://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/index.html) provide details and examples on curriculum design and implementation of the BAFS curriculum. For example, teachers can refer to the curriculum aims, learning targets, learning objectives, pedagogies, learning outcomes and the like when developing their teaching schemes, lesson plans, learning and teaching materials.

6.3.4 The Internet and other technologies

The massive increase in the quantity of information available today has led to new approaches to learning and teaching. Teachers can act as facilitators of learning by helping students to search for information and put it into an intellectual context that turns it into knowledge.

The use of technology can promote learning by:

providing audio-visual aids for understanding difficult concepts;

providing access to information from a wide range of sources and processing large quantities of information;

allowing students to work at their own pace, including the use of specially designed software such as accounting software;

enhancing interaction among the students, resources and teachers;

promoting collaboration between students and teachers; and

facilitating the acquisition of information and the development of critical thinking.

Use of spreadsheet in teaching the accounting cycle

To facilitate students’ understanding of the debits and credits of double entry with transactions, teachers can make use of spreadsheet to demonstrate the flow of accounting cycle and their impacts on the company’s financial statements. In conducting the lesson, teachers can start with describing the flow of an accounting cycle to students and visualise the major steps of the accounting cycle with illustrative examples by using spreadsheet.

Students will find it easier to trace every single step in recording transactions, and corresponding change in account values for each entry in the accounting cycle. (Please refer to Example 45 of the Technology Education Key Learning Area Curriculum Guide (Primary 1 – Secondary 6) (CDC, 2017) for details)

6.3.5 Community resources

A spirit of partnership is necessary among the many parties who can contribute in different ways to helping our students learn effectively. Some examples of the specific roles of various relevant parties are suggested below.

Community organisations and government departments

Schools are encouraged to make use of the wide range of resources available within the community. Various community organisations, government departments, educational institutions, statutory bodies, professional organisations and non-profit making organisations may wish to support business education through providing educational programmes and resources for young people. Collaboration with such bodies can enrich students’ learning by providing opportunities for them to engage in authentic business scenarios which make the learning of BAFS more interesting and meaningful.

Learning stock trading through playing board game

A board game named Stock Trading Guru was developed by the Investor and Financial Education Council (IFEC) (https://www.ifec.org.hk/) to help teachers teaching the common topic “Stock Trading as an Investment” in the compulsory part of both the Accounting Strand and Business Management Strand. The board game is intended to provide a general illustration of relevant concepts in consideration of the given authentic scenarios. Through playing the board game, students are able to learn some essential financial knowledge in a fun way and understand the importance of having right attitudes in investment.

Applying business knowledge in case competition

The Hong Kong Institute of Certified Public Accountants (HKICPA)

(https://www.hkicpa.org.hk/en) organises an annual event named the Accounting and Business Management Case Competition, which aims to develop students’ ability in applying accounting information and business management knowledge to solve business problems. Through participating the competition, students are able to connect the business knowledge learned to an authentic business case and gain a wider exposure to the real

Parents, alumni and entrepreneurs

Schools can also form strategic partnerships with entrepreneurs, parents and alumni who have relevant experience in various areas. They can contribute their expertise in business to support student learning by, for example, giving talks or seminars, or being mentors. Students will benefit from the experiences shared by these professionals.

The following examples illustrate how teachers can choose from a range of learning activities supported by outside parties to meet their students’ varied needs.

Examples of community learning activities

Students may:

enter a competition on financial planning. Through participating in the workshops provided by the organisers, and with the help of the professional financial planners, students can enhance their understanding in the area and learn to apply the skills of personal financial management in preparing an investment plan.

participate in a job attachment scheme which will give them a better understanding of how the knowledge learned and the generic skills developed in studying BAFS are related to the workplace.

attend workshops and seminars organised by statutory bodies and accounting bodies.

Real-life cases may cover topics such as securities investment and the importance of maintaining a good personal credit record.

join the school-company partnership programmes organised by non-profit-making organisations. Through a series of workshops, company visits or projects, students may come to appreciate success factors in the business world and be encouraged to plan their career paths.

participate in setting up and running their own businesses under the school-company programme, to develop creativity and entrepreneurship. The organisers may provide training sessions, business advisors and platforms for students to gain business experience.

learn from parents, alumni and entrepreneurs through experience-sharing with them by various means such as talks, seminars and mentorship.

In document Business, Accounting and Financial Studies Curriculum and Assessment Guide (Secondary 4-6) (Page 75-79)