Explore publications.

This article aims to offer significant insights regarding the degree to which the Accounting curriculum in grade 12 prepares students for the Bachelor of Accounting program. In South Africa, secondary school students traditionally select topics based on their intended occupations. For example, students aiming to obtain a Bachelor of Accounting enrol in a commercial path, with Accounting as one of their primary disciplines. The grade 12 accounting curriculum is considered suitable for preparing students for a Bachelor of Accounting degree. Nonetheless, there are significant deficiencies regarding the degree to which the grade 12 Accounting program equips students for a Bachelor of Accounting. This qualitative study utilised a constructivist framework and implemented a case study research approach. Two Bachelor of Accounting students and instructors were intentionally selected for semi-structured interviews. The acquired data was examined by theme analysis. The research indicated that deficiencies in the grade 12 curriculum of secondary education insufficiently equip students for a Bachelor of Accounting. The university curriculum significantly differs, as the teaching materials for the grade 12 Accounting syllabus are outdated, and the training is solely theoretical.  Given the aforementioned findings, this study advocates for an upgrade to the grade 12 Accounting curriculum. by incorporating insights from Bachelor of Accounting specialists and integrating data from various businesses. Additionally, the grade 12 curriculum must incorporate practical learning experiences to provide students with exposure to the program.

South African government statistics have indicated that throughput rates for university students remain low with only 31% of students at public universities completing their degree qualifications in the shortest possible time. Students entering public universities from the high school level are often inadequately prepared for the challenges of a rigorous degree course in accounting. It was found in extant literature, that with a modified, tutor-intensive face-to-face teaching approach, accounting pass rates could be significantly improved. However, online teaching has become more prevalent in South African universities with a gradual shift towards blended teaching. The objective of the study was to develop a teaching approach based on sound principles as proven in past studies, but with due consideration for online teaching implementation. The study adopted a research approach/methodology comprising a systematic literature review and focus group designs; thematic content analysis facilitated the development of the online teaching approach. This approach then presented 4 core activities and 29 specific activities. The findings showed a large emphasis on pre-semester activities as well as support activities. The teaching approach can potentially be adapted for rural and public universities to potentially improve accounting throughput rates.

The study sought to examine the obstacles encountered in the teaching and learning of Accounting in the Vhembe East District, Limpopo Province. A qualitative methodology was employed, utilising interview schedules to gather data from six (6) topic advisors, six (6) principals, and six (6) heads of departments. The data was synthesised in accordance with the primary research objectives, revealing that EMS, a fundamental component of accounting in Grades 8 and 9 (Senior Phase), is instructed by educators lacking pedagogical subject understanding in Accounting. Several topic advisers and educators lack specialisation in Accounting, resulting in deficiencies in professional development for these Accounting instructors. Accounting is discontinued without parental involvement. School principals do not endorse the advancement of accounting education. The report advises that the Department of Basic Education should address the issue of unqualified instructors in grades 7-9. Specialist accounting educators and subject consultants must furnish instructors with content and pedagogical expertise to facilitate the proper implementation of the accounting curriculum. Subject advisers, principals, and departmental heads should promote the use of contemporary teaching practices that facilitate collaborative learning among students in small groups to comprehend accounting topics.

Enrolling students in accounting programs based on their proficiency in English, Mathematics, and Accounting is a prevalent practice in many South African institutions of higher learning. However, certain institutions admit students into accounting programs based solely on their proficiency in English and Mathematics. This study posits that such students encounter challenges in acclimating to the accounting science milieu, consequently impeding their academic success. The research draws from the assessment of 112 first-year BCom (Bachelor of Commerce) Accounting Sciences students during the 2023 academic year. The findings affirm that students enrolled based on competency in Accounting, English, and Mathematics outperform those enrolled solely based on English and Mathematics competency. This underscores the necessity for further investigation into the determinants of success among students in accounting programs. Nonetheless, the study corroborates that self-determination and proactivity are significant contributors to success, notwithstanding students' lack of prior exposure to accounting principles.

The results of a study that investigated the readability of three Accounting textbooks used in South African secondary schools are presented. In South African schools, textbooks remain the primary source of course content that drives the students’ learning of the subject matter. The study followed the traditions of the positivist paradigm. The Flesch reading ease score and Gunning fog index are readability measurement methods that are helpful in measuring the difficulty or challenging nature of text in the Accounting textbooks. Using them assists teachers of Accounting who have the responsibility to choose textbooks that would assist their students to make meaning of the subject matter. Three sections from each textbook were analysed: an introduction section on budgeting, analysis and interpretation section, and section on General Accepted Accounting Principles. These topics are very important in understanding the discipline of Accounting; their readability or accessibility by students play a crucial role in learning the subject of Accounting. The results showed that some textbooks are not readable, or are not straightforward and user friendly, and are thus difficult to understand and engage with. This points to these textbooks being challenging to some Accounting students, especially since to some English is their second language. The recommendations for future research are discussed. It is suggested that authors of Accounting textbooks must consider the readability of the textbooks.