Challenges in implementing the South African accounting curriculum: A qualitative exploration

Abstract

The accounting curriculum at the school level remains a pertinent
pedagogical component in enhancing the throughput and success of learners, which can inevitably contribute to the growth of the field within the country. However, challenges still hinder the successful implementation of the accounting curriculum. This paper explored teachers’ challenges in implementing the accounting curriculum in South African secondary schools, focusing primarily on the Umlazi district of KwaZulu-Natal. Seventeen accounting teachers and five principals from seventeen respective schools were interviewed using a qualitative case study approach. The study found that accounting curriculum implementation in the township school faced several significant challenges. The new curriculum was seen as disorganised, making it difficult for teachers to deliver the content effectively. In addition, teachers lacked the necessary skills and training to teach the new curriculum effectively. Inadequate resources and limited access to technology further exacerbated these issues. Language barriers also pose a challenge, as complex English in textbooks makes it difficult for many non- English speaking learners to understand the subject matter. The study recommends re-training and re-skilling teachers per the new curriculum and improved alignment between secondary schools and the Department of Higher Education to facilitate a smoother student transition. In addition, better teacher supervisory support, resources and technology are needed, along with updated textbooks. The CAPS curriculum review further suggested that accounting should be a standalone subject in Grades 8 and 9.