Grade 12 Accounting curriculum in preparing students for the Bachelor of Accounting programme
Nosihle Veronica Sithole ORCID ↗
International Journal of Research in Business and Social Science · 2024 · Vol. 13 / Issue 9 · 167-176
Publication metrics
External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.
Dimensions
Live provider badge. If unavailable, use the Dimensions link above.
Observed 21 Oct 2026, 07:22 UTC
Observed 21 Oct 2026 07:22 UTC
Observed 22 Oct 2026 01:50 UTC
OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.
Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.
2017–2026 Annual history last updated:
Citations received
OpenAlex · year of the citing work
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.
Abstract
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.
Keywords: {'name': 'Accounting Curriculum, Preparedness, Grade 12, Bachelor of Accounting, updated curriculum'}
Authors & affiliations
Nosihle Veronica Sithole
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
DOI: 10.6007/IJARAFMS/v12-i1/11915
Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. Sarasota, FL: American Accounting Association, 4(3), 88. https://doi.org/10.cir.nii.ac.jp/crid/1130282269459463168
DOI: 10.1111/j.1467-629X.2008.00261.x
DOI: 10.1080/10291954.2010.11435150
DOI: 10.2189/asqu.2005.50.3.329
DOI: 10.1108/10309611211287279
DOI: 10.5204/ssj.v11i3.1442
DOI: 10.11594/ijmaber.04.03.15
Booyse, J. J., Le Roux, C. S., Seroto, J., & Wolhuter, C. C. (2011). A history of schooling in South Africa. Pretoria: Van Schaik Publishers. https://doi.org/10.api.semanticscholar.org/CorpusID:162030350
DOI: 10.1080/06939280500346003
Choi, F. D., & Meek, G. K. (2011). International accounting. Pearson Higher Ed. https://doi.org/10.alitsaki.ir/wp-content/uploads/2019/08/7th-Edition-Frederick-D.-Choi-Gary-K.-Meek-International-Accounting-Prentice-Hall-.pdf
Chu, S., & Man, H. (2012). History of accounting education. Journal of Higher Education Theory and Practice, 12(1), 119-128. http://doi.org/10.na-businesspress.com/JHETP/chu_abstract.html
Creswell, J. W. (2014). Research Design: Qualitative, quantitative and mixed method approaches (4th ed.). London: SAGE Publications. https://doi.org/10.ucg.ac.me/skladiste/blog_609332/objava_105202/fajlovi/Creswell.pdf
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Thousand Oaks: Sage publications. https://doi.org/10.spada.uns.ac.id/pluginfile.php/510378/mod_resource/content/1/creswell.pdf
Department of Basic Education (DBE). (2011c). Curriculum and Assessment Policy Statement Grades 10–12 Accounting. Pretoria: Government printers. https://doi.org/10.education.gov.za/Portals/0/Documents/ACCOUNTING%20FET.pdf?ver=2010-09-30-104725-027
DOI: 10.1111/j.1540-6520.2010.00370.x
DOI: 10.1177/0170840609347051
DOI: 10.1111/j.1540-6520.2012.00537.x
Guetterman, T. (2015). Descriptions of sampling practices within five approaches to qualitative research in education and the health sciences. https://doi.org/10.digitalcommons.unl.edu/edpsychpapers/263
DOI: 10.1080/10291954.2015.1019223
King, D. (2020). Active learning in accounting and the impact on student engagement. A South African perspective in education, 9(3), 112-118. https://doi.org/10.34190/EEL.20.103
Letshwene, M. J. (2014). Improving Grade 10 Accounting teachers' competencies in the Ekurhuleni District of the Gauteng province. Masters thesis, University of South Africa. http://doi.org/10.uir.unisa.ac.za/bitstream/handle/10500/19029/dissertation_letshwene_mj.pdf?sequence=1
DOI: 10.1086/200688
Mphatsoane, L. (2020). Strategies for improving professional curriculum leadership in Accounting classes of Lesotho. UFS Masters. https://doi.org/10.scholar.ufs.ac.za/items/a2e65c69-f697-4854-85c9-06170800d59a
Ngwenya, J.& Hall, T. (2014). What’s in the CAPS Package? A Comparative study of the National Curriculum Statement (NCS) and the Curriculum and Assessment Policy Statement (CAPS): FET Phase Accounting. Umalusi Pretoria: Council for Quality Assurance in General and Further education and training. https://doi.org/10.umalusi.org.za/docs/reports/2014/overview_comparitive_analysis.pdf
DOI: 10.37745/bjmas.2022.0419
Offorma, G. (2013). Issues And Challenges In Curriculum Developme~ T For Accounting Education. Journal of Curriculum and Instruction, 28-38.
DOI: 10.20853/31-3-1064
DOI: 10.36315/2021end032
Rule, P., & John, V. (2011). Your guide to case study research. Pretoria: van Schaik. https://doi.org/10.researchgate.net/publication/263496565_Your_guide_to_case_study_research
SAICA (South African Institute of Chartered Accountants). (2009). Gap analysis. https://doi.org/10.saica.co.za/Portals/0/Trainees/Training/SAICA%20Gap%20Full%20Report
DOI: 10.1080/09639284.2010.501955
Schreuder, G. R. (2014). Teacher professional development: the case of quality teaching in Accounting at selected Western Cape secondary schools (Doctoral dissertation, Cape Peninsula University of Technology). https://doi.org/10.core.ac.uk/download/pdf/148365796.pdf
DOI: 10.33422/5imea.2018.02.47
DOI: 10.46303/ressat.2021.30
DOI: 10.1080/10291954.2009.11435142
DOI: 10.4324/9781003445432
Taping, M. L., Kilag, O. K., Caballero, J., Zamora, R. M., Paras, J., & Moscoso, J. (2023). Bridging the Gap: A Systematic Review of Senior High School Graduates' Preparedness for the Bachelor of Science in Accountancy Program. Excellencia: International Multi-disciplinary Journal of Education (2994-9521), 1(4), 143-155. https://doi.org/10.multijournals.org/index.php/excellencia-imje/article/view/61
DOI: 10.1007/978-1-4419-1191-9_16
Tiwari, D. (2020). Are the Accounting curricula enough to equip the students to be the future accountants? An examination of the Accounting modules of universities (Doctoral dissertation, Dublin, National College of Ireland). https://doi.org/10.norma.ncirl.ie/4774/1/deepeshtiwari.pdf
Umalusi. (2013). Council for Quality Assurance in General and Further Education and Training. NSC Pass Requirements A discussion document for Umalusi on the NSC Pass mark. Accredited providers. https://doi.org/10.umalusi.org.za/docs/research/2013/nsc_pass.pdf
Van Romburgh, H. (2014). Accounting education: Investigating the gap between school, university and practice (Doctoral dissertation). https://doi.org/10.repository.nwu.ac.za/handle/10394/12082
DOI: 10.20853/36-2-4550
DOI: 10.1108/S1085-4622(2012)0000013017