Running Head: EDID 6503 CREATING AN INSTRUCTIONAL MODEL

EDID 6503- Assignment 3

Genevieve Cox

EDID 6503 Creating an Instructional Model

University of the West Indies Open Campus

Date November 6, 2015

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Summary of Workplace Environment

The Inland Revenue Department (IRD), of Antigua and Barbuda is a government tax

administration organization located at Woods Estate on Friars Hill Road, St. Johns Antigua. The

Commissioner of Inland Revenue administers the department, and is appointed by the Public

Service Commission under the Inland Revenue Administration Act. The department currently

employs approximately one hundred and twenty persons in fourteen sections. The sections are:

Accounts, Administration, Audit, Cashiers, Collections, Data Entry, Human Resource

Management, Information Technology, Monitoring, Property Tax, Reception, Registry, Small

Taxpayer, and Tax Payer Services. All of the departments are computerized, and networked , and

use different modules in the Standard Integrated Government Tax Administration System

(SIGTAS). This paper will concentrate on the work environment in the audit section.

The IRD is responsible for the collection of taxes in Antigua and Barbuda, major taxes

are: Antigua and Barbuda Sales Tax, Pay As You Earn, Personal Income Tax, Cooperation Tax,

Property Tax, Company Tax, and various other miscellaneous taxes. There are approximately one

hundred networked computers, no intranet, and the internet has network blocking software that

restricts the use of social media, and other web based communication applications. The IRD does

not have a formal training section. There are audit circulars, amendments, laws and regulations

that are stored on the departmental P Drive of the network, relating to various aspects of

specific section, and tax sector data, which are accessed by individuals in the audit section.

Auditors review tax returns, conduct desk and field audits, identify taxes owed, and refer

overdue tax payments to the collections section. The work environment is primarily office based

for auditors, examiners and collectors, and some revenue agents spend time in the field.
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The Audit section is responsible for computing tax assessments for the various tax

sectors, and is further subdivided into Antigua and Barbuda Sales Tax, Corporate income Tax,

Investigations, Pay As You Earn, and Personal Income Tax. Auditors conduct desk and field

audits of taxpayer accounts annually to assess their tax liability. Audit work involves

conducting reviews, examination of the accounts of small medium, and large businesses. They

also maintain data in SIGTAS, finalize audit cases of taxpayer accounts, and must remember a

great deal of information they often use mnemonics and acronyms to aid in memory recall of

information. Belleza (1981) defined mnemonics as a strategy that creates and uses cognitive

cueing structures to organize and encode information for express purpose of making it

memorable. Auditors recall facts, concepts, and procedures, and apply, analyze, create,

evaluate and understand how to incorporate concepts and rules with attitudes skills in various

situations (Carr-Chellman, 2009). A first degree in accounting or business is a prerequisite for

being employed as an auditor.

An auditor should have basic knowledge of all the laws and taxes administered by the

IRD, along with their regulations, including sources of information, reports and reference

material available to assist in the investigation and audit of a variety of business situations.

During examination, new knowledge is synthesized from audit findings. Familiarity with

business practices or organizational structures of resource material, and other regulatory bodies

and professional organizations are also essential knowledge for auditors to administer the

application of a variety of laws and regulations in the analysis and examination of financial

statements and records evaluation. (Carr- Chellman, 2009), notes, analysis asks the learner to

understand patterns or partsin synthesis, new ideas are created using prior learning and

knowledge, and evaluation is the highest level of thinking.

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Theories and Principles in the Work Environment

Knowledge of Generally Accepted Accounting Principles (GAAP), is necessary for

auditors to properly interpret the financial results of varying businesses and to ensure that

taxpayers are reporting tax liability in compliance with the relevant tax law. In addition, auditors

must also have knowledge of Generally Accepted Auditing Standards (GAAS), to be able to

assess the validity of the evidence obtained to effectively verify that transactions recorded have

been properly described by the tax payer, and that all transactions reported, are in compliance

with the legislation administered by the IRD. Auditors should further have knowledge of legal

principles in relation to understanding various statutes administered by the IRD, business law,

commercial law in selected industries, including legal contracts entered into by taxpayers, case

law, and an understanding of documents obtained to support assessments and reassessments that

are challenged by appeals or objections by taxpayers, or entered in the court of law. They must

apply appropriate laws and regulations in the audit of financial statements and records, verify

compliance in accordance with GAAP to ensure statements adhere to acceptable practices, and

are in keeping with GAAP standards for the measure of audit quality objectives to be achieve

Munter & Radcliffe, (1985). Auditors should also be able to explain the application of the law to

taxpayers and their agents and legal representatives.

Methods, Techniques, and Practices in the Work Environment

The work environment entails the research of case law, tax law, statutory requirements

and procedures regarding the security of classified tax data, interviewing and presentation to
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taxpayers, and the knowledge of departmental policies and procedures. In addition, auditors

should to be proficient in the operation of computers/laptops, computer software, production

software, and on-line terminals to the computers within the department, and a working

knowledge of SIGTAS to effectively capture review information during evaluation. Moreover,

knowledge of Risk Assessment Principles are essential to evaluate the risk associated in taxpayer

cases, Auditors are to be guided by the guidelines and standards of the Caribbean Chartered

Accountants Association(CCAA), and the Association of Certified Chartered Accountants

(ACCA), in how they apply rules of evidence to obtain information to defend positions in order

to support objections and reassessments, particularly where litigation is anticipated. Security

policies and procedures demand confidentiality and secrecy in the efficient control and handling

of tax sensitive information including storage and protection of taxpayer confidential documents

files, and records.

Skills and abilities

Auditors are also required to retrieve and manage relevant data relating to tax returns,

accounts maintenance, and payment processing, besides corresponding with, and exchanging

information electronically, both internally and externally. Knowledge of department specific

software for processing work required to documents, reporting of case work and statistical

sampling are all involved in exploring alternatives to propose quality solutions in making

logical decisions, and identify key facts in cases. Simultaneously, auditors must possess the

ability to communicate verbally in conflict situations, and in written form to maintain

professional contacts with taxpayers, and must be able to deal with people by showing
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sensitivity, tact and professionalism in order to promote partnership and understanding among

the department, taxpayers, and other stakeholders.

The workplace environment demands the ability to interpret, understand, exercise

initiative, and discretion, plan, and organize compliance and forensic work to achieve desired

results, prepare and present reports of findings. To achieve all of this, an auditor must have good

memory, knowledge of mathematical, ratio, statistical calculations, a good command of the

English language and be able to follow prescribed procedures relating to case and tax law. This

demands the use of various resources and networks to assess relevant issues and provide

recommendations while remaining impartial in the interpretation of legislation in negotiations

with taxpayers.

Understanding how instructional models fit the work environment

Instructional Models identified

Instructional models are systematic guidelines instructional designers use to create a

workshop, course, instructional program or training session (McGriff, 2001). In the course of my

research, elements of the ADDIE, ASSURE, Kemp Design models, Merrills First Principles,

and Gagns Nine Taxonomy seem to best describe fundamental practices in the work

environment. The ADDIE model has five phases Analysis, Design, Development,

Implementation, and Evaluation, these elements are all used in the work environment, and

provides a flexible guideline for building effective training for a target program in taxpayer

education. The ASSURE model adds the identification and use of technological tools, and

provides for integrating technology and media in delivering instruction to employees, and
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taxpayers. The Kemp Model offers the added features of identifying the instructional problem,

and sequencing content of instructional unit for logical learning that can be used for delivery of

instruction to auditors. Merrills First Principles of demonstration of skills to be acquired,

knowing how to apply the skill using a task centred approach to allow the learner to recall prior

knowledge or acquire new knowledge, and to integrate the new knowledge or skill to critically

evaluate new situations is also identified to some degree, as well as Gagns cognitive strategies,

verbal information, motor skills and attitudes.(Carr-Chellman, 2009)

In identifying organizational training needs, analysis of needs and learners prior

knowledge is normally done to get a sense of how to structure the sessions. At this point the

standard of instruction and the objectives are formalized. Strategies to be used including

media and materials are selected to design the format of presentation. Technology is utilized

in development, layout, and dissemination of the material. At the same time, learners

participation is required in the implementation of the training program, and an evaluation of

the effectiveness of the instruction follows to determine if there is need for any revision.

Instructional strategies prevalent in work environment

Two or three times per year, workshops targeted to different sections of the department

are conducted by CARTAC, IMF, and other external agencies. The method of delivery is

through PowerPoint presentations, hands on training, role playing, and training is most times

scenario based. Training in the SIGTAS system is modular based, and instruction in various

modules is done mostly through direct instruction, direct instruction draws on carefully scripted

instruction to promote efficient learning(Carr-Chellman, 2009). One on one explanation of

trainer to trainee, tutorials, and some computer based training is also used. Coaching is used, as
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well as peer mentorship in some instances where instructor time is critical. Multimedia

presentations, and scenario based instruction are used by the IT department from time to time.

Accompanying the methods of training already mentioned, the P drive on the network within

each section contains section specific directories and subdirectories of topics that can be

accessed for learner cent red instruction, reference and research. Learner cent red instruction

focuses on individual learners, their interest, backgrounds, capabilities and needs to promote the

highest levels of motivation and learning for all kinds of learners (Carr- Chellmann, 2009).

Proposed Model of Instruction Created

The new model proposed for instruction is named ASSESSTIMER. This acronym

stands for: (1)Analyze needs and prior learning by identifying problem, (2) specify goals and

objectives, (3) select strategies and resources such as media, materials and technology to be

used, (4) elaborate on strategies to foster understanding, (5) sequence content to stimulate

learner participation, (6) support and observe synthesis of intrinsic learner feedback, (7)

targeted transfer techniques for learning practices, methods and skills, (8) integrate and

investigate fit of methods, techniques, and skills with abilities, (9) make objective target

knowledge explicit, (10) evaluate degree of targeted knowledge assimilated, (11) reflective

activities to reevaluate and re-teach if required at timed intervals. According to Braxton et al.,

(1995) models for instruction provide procedural frameworks for the systematic production of

instruction. They incorporate fundamental elements of intended audience or determining goals

and objectives (Braxton et al.,1995)

I chose this name because I believe it best describes the needs for training done by the

audit department everyday in its efforts to administer equitably the tax laws and regulations to
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achieve increased compliance through education, service and enforcement. The model could also

be used for taxpayer education in various taxes at intervals to be determined by events taking

place in the work environment, and the community at large. Models help to visualize the

problem, to break it down into discrete, manageable units. According to (Ryder,2001), a model

should be judged by how it mediates the designers intention, how well it can share a work load,

and how effectively it shifts focus away from itself toward the object of the design activity

(Ryder, 2001), cited by Qureshi, Elena (2004),

The model will support the work environment by offering a formal assessment tax

instruction model that can be tailor made to cater for varying integrated learning, instructional

needs and situations both internal and external to the department. The model will foster deep

learning and understanding of principles and practices to educate employees in policy and

procedure in the performance of assessment activities, and taxpayers in requirements for

compliance. Reigeluths Elaboration theory organizes instruction in such a way to facilitate

learner control, but on the macro level this means control over selection and sequencing as well

as control over frequency and training of such strategy components as synthesizers and reviews

(Reigeluth, 1983). This new model will employ strategies such demonstration, inquiry problem

solving through hands on learning and anchored instruction, case based learning through

cognitive apprenticeships, experiential learning, and learner self assessment, observation,

investigation, and integration of concepts to relate theories and principles to the methods,

techniques and practices in an authentic learning environment to synthesize deeper

understanding of the inter relationships of the development of employee skills, abilities, and

taxpayer education and compliance requirements.

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The similarities to the new model created, and practices current in the work environment

includes: the analysis of needs and prior learning process, formalization of objectives,

identifying the strategies to use, selection of media, materials and technology, requiring learner

participation, and evaluation of training for effectiveness, and revision if required.

The differences in the new model include the requirements that learners elaborate, on

strategies used to observe, investigate, and integrate concepts learned to theories, principles

and methods in order to produce more meaningful learning by targeted transfer. Making known

the expected transfer of targeted knowledge can help in evaluation, to understand how these

principles, practices, and techniques will apply in the work environment to develop analytic and

evaluative skills, leading to reflective activities, and re-teaching of concepts if necessary.

Conclusion

ASSESSTIMER.
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(1)Analyze needs and prior learning by identifying problem

(2) Specify goals and objectives

(3) Select strategies and resources such as media materials and technology to be used

(4) Elaborate on strategies to foster understanding

(5) Sequence content to stimulate learner participation

(6) Support and observe synthesis of intrinsic learner feedback,

(7) Targeted transfer techniques for learning practices, methods and skills

(8) Integrate and investigate fit of methods, techniques, and skills with abilities

(9) Make objective target knowledge explicit

(10) Evaluate degree of targeted knowledge assimilated,

(11) Reflective activities to reevaluate and re-teach if required at timed intervals.

Reflection
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I began this research and writing journey apprehensively, but after much analysis,

research, and thought of what I do , I was able to identify links between the abilities and skills

auditors are required to possess with how they apply methods, practices, principles, relevant

theory and techniques in the work environment to learn the required information necessary for

practice, efficient and effective performance the job.

Rereading Framework for Instructional Theory, Instructional Approaches and

Underlying Theories, and Instructional Outcomes and Underlying Theories along with the first

four chapters in Carr-Chellman many times, along with peer group discussions was instrumental

in giving me more clarity in strategizing how to try provide a meaningful summary of my work

environment, and to identify the instructional models that best suited the situation observed in

my workplace. Returning also to read Gustafson & Branch (2002), Survey of Instructional

Design Models also provided insight, and meaningful learning. I experienced a different

perspective on rereading all of the information later on in the course, than I experienced earlier

while reading the material. I also spent many hours online searching Google, and reading to get

ideas on identifying what I had believed to be a non- existent instructional model in my

workplace. Thinking through the procedures that are normally followed in workshops, training

and other informal one on one instructional session with new employees helped in my

appreciation and identification of the model we currently use.

Reigeluth analyzed how different systems of instructional methods best fit together, he

noted that verbal information requires very different methods of instruction depending on

whether it entails rote learning (memorizing) or meaningful learning (understanding), auditors

are required to do both. He also found that analysis, synthesis, and evaluation require very
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similar methods of instruction...in addition, auditors are required to integrate learning in

authentic tasks that require many kinds of outcomes simultaneously. Auditors have to memorize

information, understand relationships, apply skills, and apply generic skills in addition to

acquiring affective skills for operating in conflict situations. Reigeluth has noted that integrated

learning is an approach to learning, rather than a learning outcome which results in a

qualitatively different way of thinking, this way of thinking is what is hoped will be achieved in

the proposed model ASSESSTIMER that has been created for use at the IRD.(Carr-Chellman,

2009).

Carr- Chellman (2009) notes that a thorough understanding of the instructional situation

helps a theorist (or designer) to select and combine instructional methods to the best effect

being a novice in instructional design, I hope to refine my approach to situational strategies

that will be effective in my work environment as my knowledge in the discipline increases.

References
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Belleza, F.S. (1981). Mnemonic devices: Classification, characteristics, and criteria.

Review of Educational Research,51, 247-275

Braxton, S., Bronico, K., & Looms, T. (1995). Instructional design methodologies and

techniques. Qureshi, Elena (2004), Instructional Design, University of Windsor, Web

Page accessed on 5 Nov. 2015 (MEST).

http://web2.uwindsor.ca/courses/edfac/morton/instructional_design.htm

Carr-Chellman, A.A. & Reigeluth, C.M. (2009). Instructional design theories and models

vol.lll: Building a common knowledge base. Routeledge. Pgs 65-67

McGriff, S. (2001), Instructional systems design models, Pennsylvania State

University, Web Page accessed on 5 Nov 2015 (MEST).

Merrill, D. M. (2007). A task-centered instructional strategy. Journal of Research on

Technology in Education, 40(1), 5-22.

Munter, P. and Radcliffe, T.A. (1985). Applying GAAP and GAAS. Accounting series. Bender,

New York. N.Y.

Reigeluth, C.M. (1983). Instructional design theories and models: Vol.1. An overview of their

current status. Hillsdale, N.J: Lawrence Erlbaum.