Research in the field of Teaching and Learning:
My research career started in 2012 when I conducted research in collaboration with Mrs Veruschka Perlser-Carstens and Mr Andre Swart (both from the School of Accounting Sciences), on student performance in subjects such as Commercial Law, Auditing and Taxation. We presented a research paper at the 2012 Conference of the South African Accounting Association in this regard. The title of the paper was: “Factors associated with student performance in commercial law and auditing: An empirical study at the North-West University, Vanderbijlpark Campus”.
Incorporating games into the teaching and learning environment:
The above mentioned study gave way to two new collaborative research projects - one of the which was the development of a basic board game in an effort to help students with their studies in the pre-identified modules (Commercial Law, Auditing and Taxation). The impact of the board game on academic performance - together with our findings, were presented at the 6th Annual Teaching Practice & Didactics Symposium held in October 2013. The title of the research paper was: “Let’s play: Incorporating games into the teaching and learning environment to enhance pervasive skills of accounting students”. Another paper with further findings and statistical data - which related to the research conducted on the board game, was presented at the NWU SoTL Conference in November 2013. The title of the research paper was: "Get Your Game On: Lecturer designed games for accounting students to enhance participation and direct learning of entrepreneurial law, tax and auditing modules”.
The effect on academic performance when teaching students in their second or third language
Another research project which I conducted focused on the effect on academic performance when students are taught in their second or third language. During November 2014, I presented my first solo paper at the international conference of the Institute for Business and Social Dynamics - International Academic Conference on Business and Social Sciences. The title of my paper was: "The influence of teaching high school learners and university taxation students in their second or third language on their academic performance."
Research into Law - with specific reference to Taxation and Deceased Estates
Other fields of interest are Taxation and Deceased Estates. I have completed my Master's studies in Law (LL.M) at the North-West University in 2015, within the field of Estate Law. The modules completed all have linkages with Estate Planning. I submitted - as part of the degree, a mini-dissertation with the title “Interest-free loans or low-Interest loans and estate planning: Life after Brummeria”. For this mini-dissertation the influence of tax law on the use of interest-free and low-interest loans in estate planning was researched. I also included a practical chapter on how estate plans can be structured to incorporate these types of loans with the minimum tax implication for the estate planner.
Current research foci
Currently I am conducting research together with two honours students on the in duplum rule and its application in Tax Law.
Ms Marie Preston
Senior Lecturer
School of Accounting Sciences
Faculty of Economic Sciences and Information Technology
Vanderbijlpark Campus
North-West University
1900
PO Box 1174
Vanderbijlpark
1900