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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.

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.

The rapid evolution of digital technologies necessitates a transformative approach to accounting education, particularly in developing countries. Building on Mishra and Koehler’s (2006) foundational assertion that there is no universally accepted method for integrating technology into the educational curricula, this study proposes a TPACK-Bloom’s Taxonomy framework to articulate how technology enhances learning in accounting education. TPACK (Technological Pedagogical Content Knowledge) offers a multidimensional lens for aligning technological tools with pedagogical strategies and disciplinary content, ensuring that emerging technologies such as artificial intelligence and data analytics are contextually and instructionally relevant. Bloom’s Taxonomy complements this by structuring cognitive development across six hierarchical levels, ranging from remembering to creating, within technology-enhanced learning environments. Together, these two frameworks provide a versatile tool for designing curriculum interventions that foster digital literacy, critical thinking, and professional competence. This study makes three key contributions to the literature. First, it bridges the gap between technology adoption and pedagogical effectiveness by linking digital tools to cognitive learning outcomes. Second, it contributes to human capital development by promoting the integration of technical, cognitive, and digital competencies. Third, it supports organisational transformation by offering a practical, scalable approach to technology-enhanced learning in resource-constrained contexts.

This study examines the influence of high school accounting instruction on the academic performance of first-year financial accounting students at a rural comprehensive university. In the context of South African higher education, students frequently gain admission to accounting diploma or degree programs without prior secondary school accounting instruction, prompting questions regarding the impact of previous accounting knowledge on university performance. Current research presents inconclusive findings, with certain studies demonstrating no significant association between high school accounting experience and university achievement, whereas others indicate a favourable correlation. Significantly, a research gap exists for rural comprehensive institutions, which cater to a heterogeneous student body and are inadequately represented in existing studies. This study recruited all first-year accounting students at a rural institution to ascertain the correlation between high school accounting education and university performance. The results suggest that past study of accounting in high school does not significantly influence students' success in first-year accounting courses, indicating that high school accounting knowledge does not immediately improve academic results at the university level. Nonetheless, the data indicate that students who excelled in high school accounting are likely to also succeed in their first year of university accounting, implying that high school achievement may be a valuable predictor of university performance, even if it does not directly affect overall outcomes. The study's shortcomings encompass its concentration on a singular rural institution and the omission of second- and third-year students, so constraining the extent and generalisability of the findings. These constraints underscore the necessity for future investigations encompassing multiple institutions, longitudinal monitoring of students' academic advancement, and comprehensive variable analysis to elucidate the intricate factors affecting student success in rural South African higher education, especially within accounting programs.

The rapid evolution of digital technologies necessitates a transformative approach to accounting education, particularly in developing countries. Building on Mishra and Koehler’s (2006) foundational assertion that there is no universally accepted method for integrating technology into the educational curricula, this study proposes a TPACK-Bloom’s Taxonomy framework to articulate how technology enhances learning in accounting education. TPACK (Technological Pedagogical Content Knowledge) offers a multidimensional lens for aligning technological tools with pedagogical strategies and disciplinary content, ensuring that emerging technologies such as artificial intelligence and data analytics are contextually and instructionally relevant. Bloom’s Taxonomy complements this by structuring cognitive development across six hierarchical levels, ranging from remembering to creating, within technology-enhanced learning environments. Together, these two frameworks provide a versatile tool for designing curriculum interventions that foster digital literacy, critical thinking, and professional competence. This study makes three key contributions to the literature. First, it bridges the gap between technology adoption and pedagogical effectiveness by linking digital tools to cognitive learning outcomes. Second, it contributes to human capital development by promoting the integration of technical, cognitive, and digital competencies. Third, it supports organisational transformation by offering a practical, scalable approach to technology-enhanced learning in resource-constrained contexts.

This study examines the influence of high school accounting instruction on the academic performance of first-year financial accounting students at a rural comprehensive university. In the context of South African higher education, students frequently gain admission to accounting diploma or degree programs without prior secondary school accounting instruction, prompting questions regarding the impact of previous accounting knowledge on university performance. Current research presents inconclusive findings, with certain studies demonstrating no significant association between high school accounting experience and university achievement, whereas others indicate a favourable correlation. Significantly, a research gap exists for rural comprehensive institutions, which cater to a heterogeneous student body and are inadequately represented in existing studies. This study recruited all first-year accounting students at a rural institution to ascertain the correlation between high school accounting education and university performance. The results suggest that past study of accounting in high school does not significantly influence students' success in first-year accounting courses, indicating that high school accounting knowledge does not immediately improve academic results at the university level. Nonetheless, the data indicate that students who excelled in high school accounting are likely to also succeed in their first year of university accounting, implying that high school achievement may be a valuable predictor of university performance, even if it does not directly affect overall outcomes. The study's shortcomings encompass its concentration on a singular rural institution and the omission of second- and third-year students, so constraining the extent and generalisability of the findings. These constraints underscore the necessity for future investigations encompassing multiple institutions, longitudinal monitoring of students' academic advancement, and comprehensive variable analysis to elucidate the intricate factors affecting student success in rural South African higher education, especially within accounting programs.

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.