Knowledge of values helps the teacher to avoid aimlessness in teaching value is the source of aim and vice-versa. One aims at a thing because one values it. When we teach commerce in the light of its aims, we shall realise its values.
An activity becomes purposeful when it is pursued with certain aims and objectives. Aim helps us to know what the outcome of an activity would be. The aim directs the activity. It enables us to decide the methods, devices and contents of the subject to be studied. The teacher should keep in view the aims while teaching the subject.
The following criterion is used to select the aims and objectives of teaching commerce:
(I) This knowledge should help the pupil in his daily life.
(II) It should be related to the materials with which the pupil is familiar and should not be based on obsolete devices and ideas.
(III) It should make pupil fit for society.
(IV) It must provide him some practical experiences which form a part of his learning process.
(V) It should inculcate a commercial temper in the student.
Objectives for teaching commerce
Objectives are the specific and precise behavioral outcome of teaching a particular topic in commerce. The objectives of a topic in commerce help in realising some general aim of teaching commerce. The characteristics of a good objective are as under.
(I) It should be specific and precise.
(II) It should be attainable.
Commerce education forms a part of education of the child. According to John Devey, "Education is not a preparation of life, but life itself. School is a miniature society, facing problems, similar to those faced in life. The basic purpose of school is to train pupils in cooperative and naturally helpful living. The child is to share the resources of the society and make his own contribution to the maintenance and development of that society".
According to Mahatma Gandhi, "Man is neither mere intellect nor the gross animal body, nor the heart nor soul alone. A proper and harmonious combination of all the three is required for making the whole men and it constitutes the true economics of education". Further "A perfect well balanced all round education is one in which the intellect, the body and the spirit have all full play and develop together into a natural harmonious whole".
Commerce education is to be imparted keeping in view the above ingredients of Education.
John Stuwart Mill defines Education as follows, "Not only does it include whatever we do for ourselves and whatever is done for us by others for the express purpose of bringing us somewhat near to perfection of our nature, it does more, in its largest acceptation. It comprehends even the indirect effect produced on character and on human faculties, by things of which the direct purposes are quite different, by laws, by forms of government, by the industrial arts, by modes of social life; may even by physical facts not dependent on human will, soil and local position. Whatever helps to shape the human beings to make the individual what he is, or hinder him for what he is not-is part if his education.
The appropriate definition in context with commerce education is given by Tonne, "Young men have learned business by working with the masters. The bright ones succeed because of shrewed observations and because the operations were simple. Many more failed that was necessary. Specific on the job training being developed now to meet the need of the businessman that has become too intricate to be turnaround by hit and trial methods".
Blooms' Taxonomy of Objectives
Bloom's taxonomy of objectives is a classification of instructional objectives in a hierarchy. According to it specific objective, have been classified into the following three categories;
(i) Cognitive domain objective.
(ii) Affective domain objectives.
(iii) Psychomotor domain objectives.
The cognitive domain objectives include knowledge, understanding, applications, analysis, synthesis and evaluation.
The affective domain objectives include the appreciations, values, attitudes, interests and feelings.
The Psychomotor domain objectives include skills.