EXPLORING POOR PERFORMANCE IN ACCOUNTING IN SECONDARY

SCHOOLS OF AMATHOLE WEST DISTRICT EDUCATION

BY

SISEKO MANTUSI

Submitted in accordance with the requirements for the Degree

BEd HONOURS IN EDUCATIONAL MANAGMENT

in the

Faculty of Humanities

at the

Central University of Technology, Free State

Supervisor: Prof Badenhorst

(2021)

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 DECLARATION

I, Siseko Mantusi, student number 221014031, declare that this research project
titled "Exploring Poor Performance in Accounting in Secondary Schools of
Amathole West Education District" is my own work and that all the sources that I
have used or quoted have been indicated and acknowledged by means of complete
references.

______________

S.MANTUSI

221014031

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 ABSTRACT

Accounting is widely recognized as one of the most challenging subjects in business

degrees around the world. This is primarily associated with a high failure rate; a
pressing issue that necessitates intervention. The aim of this study was to examine
factors that influence poor academic performance in accounting in secondary
schools in the Amathole West Education District and to come up with preliminary
strategies to address the identified issue. The study is based on the interpretive
paradigm, which is intended to explore teachers' experiences and perspectives. A
qualitative research approach was adopted in the study with the aim of finding as
much information as possible through a case study design. A purposeful sampling
method was adopted to select four accounting teachers from four different secondary
schools in the Amathole West Education District. To gather data from sampled
teachers from selected schools, the researcher used face-to-face in-depth interviews
and non-participant observations. The empirical study revealed the following key
factors that influence poor performance in accounting teaching and learning:
inadequate learner-teacher support material (LTSM), lack of parental involvement,
and parents' socio-economic conditions. It is also important to note that
comprehending topic knowledge is critical for effective teaching and learning in the
accounting curriculum and that teachers must enhance their content understanding if
they are to satisfy the demands of accounting curriculum reform. Moreover, teachers
had professional teaching qualifications, but some of them did not specialize in
accounting. Recommendations were made for consideration by the schools and the
Department of Basic Education to provide sufficient and adequate resources,
encourage parental involvement, and appoint qualified accounting teachers.

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 TABLE OF CONTENTS

DECLARATION..................................................................................................................................2
ABSTRACT.........................................................................................................................................3
TABLE OF CONTENTS……………………………………………………………………………………………………………………..4

CHAPTER 1 - BACKGROUND, FORMULATION OF THE PROBLEM AND AIMS OF THE STUDY..............7

1.1.INTRODUCTION AND BACKGROUND TO PROBLEM....................................................................7

1.2.PROBLEM STATEMENT...............................................................................................................8
1.3.AIM AND OBJECTIVES OF STUDY..............................................................................................10
1.4. RESEARCH DESIGN AND METHODOLOGY.................................................................................10
1.4.1. Paradigm..............................................................................................................................10
1.4.2. Approach..............................................................................................................................10
1.4.3. Design...................................................................................................................................11
1.4.4. Research methods................................................................................................................11
1.4.4.1. Selection of participants....................................................................................................11
1.4.4.2. Data collection instruments...............................................................................................11
1.5. VALIDITY..................................................................................................................................12
1.6. ETHICAL CONSIDERATIONS......................................................................................................12
1.7. DEFINITION OF TERMS.............................................................................................................13
1.7.1. Accounting............................................................................................................................13
1.7.2. Learning................................................................................................................................13
1.7.3. Teaching...............................................................................................................................14
1.7.4. Resources.............................................................................................................................14
1.8. CHAPTER DIVISION..................................................................................................................14
1.9. SUMMARY...............................................................................................................................15

CHAPTER 2 - LITERATURE REVIEW..................................................................................................16

2.1. INTRODUCTION.......................................................................................................................16
2.2. ACCOUNTING AS A SUBJECT....................................................................................................16

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2.3. THEORIES OF TEACHING AND LEARNING APPLICABLE TO ACCOUNTING..................................17
2.3.1. The role of constructivism in accounting education..............................................................17
2.3.2. Behaviourism on accounting education................................................................................19
2.3.3. The importance of cognitivism in accounting education.......................................................21
2.4. FACTORS ASSOCIATED WITH POOR ACADEMIC PERFORMANCE IN ACCOUNTING...................22
2.4.1. Culture of learning and teaching...........................................................................................23
2.4.2. Parental involvement...........................................................................................................23
2.4.3. Educators’ absenteeism........................................................................................................24
2.4.4. Resources, Physical Structure and Educational Media..........................................................25
2.4.5. Teachers’ Qualifications and Training...................................................................................26
2.4.6. Learners’ responsibility and attitude towards accounting.....................................................26
2.5. CONCLUSION...........................................................................................................................27

CHAPTER 3 - RESEARCH DESIGN AND METHODOLOGY...................................................................28

3.1. INTRODUCTION.......................................................................................................................28
3.2. RESEARCH PARADIGM.............................................................................................................28
3.3. QUALITATIVE APPROACH.........................................................................................................29
3.4. CASE STUDY.............................................................................................................................30
3.5. RESEARCH METHODS...............................................................................................................31
3.5.1. Population and sampling procedures....................................................................................31
3.5.2. Data collection instruments..................................................................................................31
3.5.3. Data analysis.........................................................................................................................32
3.6. VALIDITY..................................................................................................................................33
3.7. ETHICAL CONSIDERATIONS......................................................................................................34
3.8. CONCLUSION...........................................................................................................................34

CHAPTER 4 - ANALYSIS, DISCUSSION AND INTERPRETATION OF FINDINGS.....................................36

4.1. INTRODUCTION.......................................................................................................................36
4.1.1 Profile of teacher participant.................................................................................................36
4.2. Teacher qualifications..............................................................................................................37
4.3. Teacher content knowledge.....................................................................................................38
4.4. Teacher development..............................................................................................................39
4.5. Curriculum challenges..............................................................................................................41

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4.6. Lack of resources.....................................................................................................................42
4.7. Parental involvement..............................................................................................................43
4.8. Parents' socio-economic status................................................................................................44
4.9. CONCLUSION...........................................................................................................................45

CHAPTER 5 - SUMMARY, CONCLUSIONS AND RECOMMENDATIONS..............................................46

5.1. INTRODUCTION.......................................................................................................................46
5.2. SUMMARY OF CHAPTERS.........................................................................................................47
5.3. FINDINGS AND CONCLUSIONS.................................................................................................48
5.3.1. Research sub-question 1.......................................................................................................48
5.3.2. Research sub-question 2.......................................................................................................49
5.3.3. Research sub-question 3......................................................................................................49
5.4. LIMITATIONS OF STUDY...........................................................................................................50
5.5. RECOMMENDATIONS..............................................................................................................50
5.5.1. Teacher qualifications...........................................................................................................50
5.5.2. Provision of resources...........................................................................................................50
5.5.3. Encourage Parental involvement..........................................................................................51
5.5.4. Recommendations for further study.....................................................................................51
5.6. CONCLUSION...........................................................................................................................51

REFERENCES...................................................................................................................................52

ANNEXURE A..................................................................................................................................63
ANNEXURE B..................................................................................................................................64
ANNEXURE C...................................................................................................................................65

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 CHAPTER 1

BACKGROUND, FORMULATION OF THE PROBLEM AND AIMS OF THE STUDY

1.1 . INTRODUCTION AND BACKGROUND TO PROBLEM

Education is one of the most important and established tools for sustainable
development since it reflects a country's broad economic, social, and political
structure as well as the services it delivers (United Nations, 2015). The Department
of Basic Education has designated accounting as a priority subject. The subject
includes accounting knowledge, skills, and attitudes that focus on financial
accounting, managerial accounting, and auditing disciplines, preparing students for a
variety of employment prospects (Department of Education, 2010). The accounting
curriculum is created with the learner in mind, and educators take on the role of
facilitators. According to Warnich and Meyer (2013), they produce activities that are
necessary in learning-teaching in the instructional context. However, Schreuder
(2014) notes that due to the poor performance of students, it is a subject that has
attracted significant criticism. The author further states that secondary school
students may perform poorly in accounting due to a lack of familiarity with the subject
topic, a lack of hard work, and a lack of concentration. Significantly, Letshwene
(2014) suggests that accounting educators are concerned about their poor
performance because they lack basic knowledge of accounting topics and are not
properly qualified and equipped to teach accounting competently.

In terms of accounting as a school subject in South Africa, there is growing concern

regarding learner underperformance, owing to a reduction in students enrolling in the
subject in grade 12 and a poor pass rate on the National Senior Certificate
examination. Most South African learners, according to Spaull (2013), are unable to
read, write, or compute at grade-appropriate levels, and their performance in national

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and international exams is thus inferior to that of many low-income African countries.
In the same vein, Van Romburg (2014) discovered that students studying accounting
in South Africa lack basic writing, calculating, and critical thinking abilities.
Secondary school underachievement, on the other hand, is a global issue, as no
educational institution is immune to poor performance (Rammala, 2009). Likewise,
Bonney (2015) believes that academic performance is influenced by both the
teacher's and the students' academic performance both internally and externally, and
it can be used to determine optimal teaching practices. Educators have an impact on
student achievement because they play a significant role in academic performance.
According to Dhingra and Manhas (2009), academic performance is determined by
how the policy is implemented, which is based on best practices by educators with
learners.

Research findings indicate that learner performance in accounting is influenced by a

lack of resources, motivation, teacher relationships, underqualified teachers, lack of
parental guidance, a poorly defined learner support system, poor attendance of
learners, and a serious lack of discipline in many schools (Oredein 2016; Zenda
2016; Dikgale 2012; Rammala 2012). According to Tebekana (2013), overcrowding
in classrooms, teacher commitment, illiteracy, and the poor socioeconomic position
of parents are some of the challenges to accounting for teaching and learning in
schools. Additionally, textbooks used in schools may be out of date and of poor
quality. Rural schools may lack the textbooks, materials, and equipment necessary
to provide learners with a high-quality education. Similarly, Glennie, Harley, Butcher,
and Van Wyk (2012) maintain that inadequate financial support and infrastructure,
enrolment growth, lack of educational materials, and insufficiently competent
teaching staff are among the educational factors that contribute to South Africa's
present education crisis. 

It is against this background that the researcher set out to explore poor performance
in Accounting in secondary schools in the Amathole West Education District.

1.2 . PROBLEM STATEMENT

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Grade 12 learners are failing Accounting in the Amathole West Education District.
The poor results are shown by the academic performance of grade 12 learners in
Accounting in the NCS Analysis between 2018-2020 (Eastern Cape Department of
Education, 2020), where the district recorded an average of 27,2% at 0-29% and
only 3,6% at 70-79% in the subject analysis by category in the year 2018
(Department of Basic Education, 2018). This reveals that learners are not performing
well in Accounting in the Amathole West District. 

From the researcher’s perspective, it is obvious that there are challenges facing the
effective teaching and learning of Accounting in schools of the Amathole West
Education District. The following table depicts the Accounting grade 12 performance
in Amathole West Education District.

Table 1.2.1. Accounting Grade 12 performance in Amathole West District.

Difference
Year

2020-2019
Subject '201 '201 '202 '201 '201 '202
Name Values 8 9 0 8 9 0

Accountin Wrote 359 263 289

g 56.0 71.9 69.2

Passe 201 189 200 -2.7

d
(NSC Results Booklet 2020)

The table above shows that the results are improving, but they are improving in
quantity rather than consistency. According to Clarke (2005), low-performing schools'
performance is likely to fluctuate both up and down over a short period of time, and
he refers to this as "natural variation."

Following the above discussion, the following is the main research question that
guided the study:

What are the factors that influence poor performance in Accounting  in secondary
schools in the Amathole West Education District?

The following sub-questions were formulated to answer the main research question:

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  What effect does teachers' content experience have on Accounting teaching
and learning?
 What effect does resource availability have on accounting teaching and
learning?
 In the teaching and learning of accounting, how does home or parental help
influence students?
 What can be done to overcome the challenges facing the teaching and
learning of Accounting in secondary schools of Amathole West Education
District?
1.3 . AIM AND OBJECTIVES OF STUDY

The aim of this study was to examine factors that influence poor academic
performance in Accounting in secondary schools in the Amathole West Education
District and to come up with preliminary strategies to address the identified issue. To
achieve the aim of this study, the following objectives were formulated:

 Ascertain teachers' content experience on Accounting teaching and learning

process.
 To examine the impact of resource availability on teaching and learning of
accounting.
 Assess the impact of student assistance at home or in parenthood on
accounting teaching and learning.
 Determine the strategies that can be adopted to overcome the challenges
facing the teaching and learning of accounting in secondary schools of
Amathole West Education District.

1.4. RESEARCH DESIGN AND METHODOLOGY

This section provides a summary of the research design. A more in-depth discussion
is found in Chapter 3.

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1.4.1. Paradigm

A research paradigm, according to Taber, (2013) is a set of guidelines for conducting

social science research. The interpretivist paradigm will be used in this study
because it is believed that participants become fully involved in all phases of the
processes (De Vos, Strydom, Fouche, & Delport, 2011). The interpretivist paradigm
will allow the researcher to see the world in through the perspectives and encounters
of the participants.

1.4.2. Approach

In this study, the qualitative approach will be used to better grasp the meanings that
participants ascribed to their encounters with teaching and learning of accounting.
Merriam, (2009) states that Qualitative researchers are keen to understand the
context that people have created, which is how they understand their environment
and their world experiences. 

1.4.3. Design

This report will use a Case study research design to provide a more in-depth and
thorough view of the challenges teachers and students face while teaching and
studying accounting. Case study research is reliably depicted as a flexible qualitative
research approach suited to a comprehensive, holistic, and in-depth study of
complex problems, including phenomena, events, situations, organizations,
programs individuals or groups (Creswell, 2014; Flyvbjerg, 2011).

1.4.4. Research methods

This section covers participant selection, data collection instruments, and data
analysis.

1.4.4.1. Selection of participants

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This study used purposive sampling because the researcher must choose the best
source of information to meet the research objective of the study. Accordingly,
Cohen, Minion, and Morrison (2013) believe that "the significant figure in purposive
sampling is the researcher's judgment as to who can supply the best information to
meet the objectives of the study." McMillan and Schumacher (2010) argue that
purposive sampling selects samples because they are more likely to be informed
about the topic under investigation. The sample for this study comprises four
Accounting teachers from four sampled secondary schools in the Amathole West
Education District.

1.4.4.2. Data collection instruments

To gather data from sampled teachers from selected schools in the Amathole West
Education District, the researcher will use face-to-face in-depth interviews and non-
participant observations. The researcher will be able to assess answers or findings
as necessary and obtain more accurate accounts and explanations of experiences
and difficulties faced by participants in the teaching and learning of accounting in the
secondary schools of Amathole West Education District.

1.5. VALIDITY

According to Babbie and Mouton (2010), the term "validity" relates to how well an
empirical measure accurately reflects the true meaning of the concept in question.
Qualitative validity refers to the researcher's use of processes to check for the
accuracy of the findings (Creswell 2009). Validity is determined by examining
whether the findings are correct from both the researcher's and participant's
perspectives. As a result, validity refers to the degree to which the participants' and
researcher's interpretations are mutually meaningful.

McMillan and Schumacher (2010) propose strategies for improving validity. In this
study, the following strategies were used to improve validity:

 Participant language and verbatim accounts: To allow for maximum

participation, interview questions were phrased unambiguously. The
perspectives of the participants were given in their own words.

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  Low inference: The characteristics of qualitative research include concrete,
accurate descriptions from data collected and interview elaborations, which
are the primary tool for identifying patterns in the data. This means that the
researcher keeps precise, accurate, and detailed recordings of people and
situations. The researcher used phrases that the participants understood with
caution.

 Data electronically recorded: During data collection, the researcher used a

tape recorder. As a result, contextual factors affecting the data record were
identified in order for the data to be accessible.

1.6. ETHICAL CONSIDERATIONS

According to Litchman (2010), "ethics" involves "doing what is right, treating others
fairly, and not harming anyone." Merrill and West (2009) define ethics as a set of
norms, principles, and codes that guide the researcher's behaviour when conducting
a study. The Belmont Report outlines three ethical requirements that must be met in
all human subject research: informing participants in advance of their right to give or
withhold consent without being forced or threatened; evaluating the potential risks
and benefits of research; and selecting participants fairly without singling out
individuals or groups (Springer, 2010).

The letter requesting permission to undertake research was forwarded to four

principals of secondary schools in the Amathole West Education District and
approval was granted. To be ethical, one must recognize that participants' privacy
and sensitivity must be respected if information about their personal interests is
disclosed (McMillan & Schumacher, 2010). The consent letter signed by all
participants addressed and guaranteed the ethical concerns of anonymity,
confidentially, and freedom of participation. All participants were informed about the
nature of the questions, the fact that the interviews would be recorded, the
confidentiality of the information they provided, and the confidentiality of their
responses.

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1.7. DEFINITION OF TERMS

For the purposes of this study, the following terms and abbreviations will be used as
necessary:

1.7.1. Accounting

Accounting is a discipline that focuses on financial, managerial, and auditing

accounting. Accounting is viewed as a logical, calculative, and objective discipline
(Gray & Laughlin, 2012), yet calculative style of cognition oversimplifies complex
realities that work in people organizations and social systems in practice (Bracci &
Llewllyn, 2012). Accounting is one of the subjects or learning domains covered in this
research, in which the learner is taught and learns how to measure, process, and
convey financial data about a specific economic entity.

1.7.2. Learning

Learning is a long-term change in behaviour, or the ability to behave in a certain

way, that occurs as a result of practice or other types of experience (Chunk, 2012).
Learning is the process by which a learner gains or obtains information or a skill in
something through study, experience, or instruction.

1.7.3. Teaching

Teaching is the deliberate transfer or imparting of explained information on specific

subjects or disciplines that is universally accepted as valid and uncontested (Oxford
Learner Dictionary, 2010). Teaching is defined as engaging with learners in order to
help them grasp and apply knowledge, concepts, and procedures.

1.7.4. Resources

The term "resources" in this study refers to textbooks, time, personnel, libraries,
classrooms, computer laboratories, and money, which are all examples of teaching
and learning support systems.

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1.8. CHAPTER DIVISION

This study is divided into five chapters, which are briefly explained below.

Chapter 1: This chapter serves as an introduction to the research. The background

to the study, the problem statement, and the aims and objectives guiding the study
are outlined. Furthermore, the primary concepts and methods of study, as well as the
validity and ethical considerations, were discussed.

Chapter 2: Presents the relevant literature review in order to situate this work in its
prospective context. The literature focuses on exploring factors associated with poor
academic performance in accounting and applicable theories of teaching and
learning to accounting education.

Chapter 3: Outlines the research design and methodology used to obtain the data
needed to answer the research question guiding this study. Validity and reliability
issues, as well as ethical considerations, are also examined.

Chapter 4: Presents findings of the empirical study and discusses data. The
participants' verbatim quotes are presented as proof of the assertions stated after
their recorded interviews have been interpreted.

Chapter 5: This chapter will outline the summary, conclusion, and recommendations.

1.9. SUMMARY

In this Chapter, the background, the problem statement being investigated, research
questions, aims and objectives were addressed. The chapter also describes the
primary concepts, the chapters that will be included in the study, and the research
methodology.

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In Chapter 2, a review of the literature on factors associated with poor academic
performance in accounting will be reviewed.

CHAPTER 2

LITERATURE REVIEW

2.1. INTRODUCTION

The background to the problem has been discussed in the preceding chapter to
provide an idea of how the rest of the study will be developed. Learning is a long-
term change in behaviour, or the ability to behave in a certain way, that occurs as a
result of practice or other types of experience (Chunk, 2012). Learning can also be
defined as a long-term change in behaviour brought about by experience. This
chapter will examine theories of teaching and learning, namely constructivism,
behaviourism, and cognitivism, and their application to exploring poor performance in
accounting in secondary schools in the Amathole West Education District.
Furthermore, this study also includes prior research aimed at identifying potential
factors associated with poor performance in accounting in secondary schools.

2.2. ACCOUNTING AS A SUBJECT

Financial information derived from the financial statements of private and public
organisations has an impact on the economy (Liliana, 2015; Venter, Gordon &
Street, 2018). Accounting knowledge enables businesses to generate financial
statements and, as a discipline, it entails presenting financial information in order to
make smart financial decisions (Ngwenya & Maistry, 2012). Accounting as a subject
is introduced to learners in grade 10 and focuses on performance measurement as
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well as the processing and communication of financial data from various economic
sectors. A subject in the National Senior Certificate is defined by the Department of
Basic Education as specific academic knowledge, which encompasses knowledge,
values, and abilities (RSA, 2011).

Accounting is a subject that focuses on financial accounting, managerial accounting,

and auditing. According to the Department of Basic Education (RSA, 2011), the
curriculum addresses the logical, systematic, and accurate selection and recording
of financial information and transactions as well as the compilation, analysis,
interpretation, and communication of financial statements and managerial reports for
use by interested parties. The content of the grade 10 accounting curriculum is
based on the assumption that students have learned basic accounting concepts in
the subject of economics and management sciences in grade 9 (Schreuder, 2009).
From grade 10 onwards, a strong foundation is required for successful accounting
teaching and learning.

The accounting curriculum for grades 10 to 12 covers a wide range of skills and
concepts in order to prepare students for a variety of employment prospects in the
financial markets. Learners should be able to satisfy the expectations of the
accounting profession and apply Generally Accepted Accounting Principles correctly
(RSA, 2011). General Accepted Accounting Practice (GAAP) is a set of accounting
standards, concepts, and processes that govern the recording and reporting of
financial accounts in both public and private organizations (Kenton, 2018). GAAP is
first introduced to students in grade 10 when they study financial accounting (RSA,
2011).

2.3. THEORIES OF TEACHING AND LEARNING APPLICABLE TO ACCOUNTING

Theories are said to be conceptual frameworks or systems of ideas that explain, but
also go beyond, facts (Donald, Lazarus & Lolwana, 2010). Learning theories are
ideas that focus on bridging the gap between research and teaching. To put it
another way, learning theories describe how learning and teaching should be and/or
should occur. The contribution of teaching and learning theories to Accounting
education is discussed below.

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2.3.1. The role of constructivism in accounting education

Constructivism is based on the premise that students should participate in the

construction of knowledge that is meaningful to them. Learners must develop the
ability to learn. What students learn is less important than how they learn, and with
these skills, students can learn whatever they want. According to Jacobs, Vakalisa,
and Gawe (2016), learners bring their own concept of reality to the classroom, which
is in accordance with constructivist theorists. The teacher's duty is to help them use
reflective thinking to align their existing knowledge with new information.

Constructivism is based on the premise that students actively participate in

"constructing" their own meaning. Constructivism sees the learner as an active
"creator of meaning," especially in its "private" forms. The learner is significantly
more actively involved in a joint endeavour with the teacher in developing
("construction") new meanings in a constructivist classroom. Constructivism
advocates a student-centered approach to teaching after it has been implemented
into educational teaching methodologies (Barraket, 2005; O'Neill & McMahon, 2005).
That is, constructivism portrays students as working in groups or alongside their
teachers, with teachers facilitating rather than instructing. Accordingly, Pereira and
Sithole (2019) proposed five teaching tactics for accounting teachers to utilize in
order to improve students' understanding. That is, the accounting instructor merely
acts as a coach, mediator, facilitator, guide, and prompter while using collaborative,
active, reflective, inquiry-based, and authentic methodologies.

Accounting education has also been taught via the traditional teacher-centered
technique, in which the teacher does all of the teaching and the students are only
receivers of information (Ramen, Moazzam & Jugurnath, 2016; De Araujo & Slomski,
2013). However, a study on effective accounting learning conducted in Finland found
that students who collaborate with other students are able to obtain the essential
assistance for greater learning development (Eskola, 2011). This means that
students who study in groups learn new abilities, attitudes, values, and learning
approaches and strategies from their peers, which they can apply to their previous
knowledge. For example, a teacher may teach a way of calculating depreciation by
providing each group of learners with examples of comparable questions and

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describing the precise approach to be used by each group. As the
learners communicate in the group, they come up with a variety of solutions to the
problem. As a result, in a constructivist classroom, cooperative learning is
emphasized. Similarly, Najid, Tahir, Pauzi, Rahim, and Dangi (2016) found that
students value the opportunity to engage with their peers and want to participate
actively in the instructional session.

Learners are actively involved in the construction of knowledge and meanings, which
is a core pillar of constructivism. Students should be encouraged to be self-aware,
self-guided, and self-regulatory. Students learn to recognize, investigate, and solve
problems on their own. Likewise, Pereira and Sithole (2019) make the suggestion
that accounting teachers are responsible for facilitating the way information may be
found and searched. The constructivist teacher uses an inquiry-based learning
method in which students are at the centre of the teaching and learning process. The
pupils are actively involved in the creation of their own information. The constructivist
technique of accounting teaching and learning has the ability to improve students'
perceptions of accounting and, hence, their academic achievement.

2.3.2. Behaviourism on accounting education

Behaviourism is the scientific philosophy that underpins the science of behaviour. It

treats behaviour as a distinct subject and connects the ideas and methods of other
natural sciences in order to build hypotheses and explanations (Moore, 2011).
Because of its broad universal scientific base, which is demonstrated by behavioural
changes in people, behaviourists thought that the behaviouristic approach might be
considered one of the most prominent theories of learning (Jordan, Carlile, & Stack,
2008). As a result, Woollard (2010) defined behaviourism as a theory of human
learning that focuses on the learner's behaviour and the changes in behaviour that
occur as a result of learning. According to Merriam and Bierem (2014), learning
occurs when observable behaviour is displayed, and the learner should be instructed
through penalties and incentives during the teaching and learning process. From the
foregoing, it can be deduced that behaviourists are concerned with the student's
external output after they have gone through a learning process.

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In a behavioural accounting lesson, the teacher may let students give their answers
in groups, or two or three students may present their results and explain them to the
rest of the class. The other students would then observe as their peers gave
presentations, improving their ability to speak, confidence, and self-motivation while
also motivating others to do the same. This is an example of observational learning,
in which pupils learn attitudes, values, and thinking and behaving styles by observing
the examples of others. Students at the pre-tertiary level of study appear to have
fewer opportunities to give presentations than students at the tertiary level.
According to Helliar (2013), authors in the accounting discipline are unsurprisingly
concerned with teaching; that is, how they would teach something, or how they
would handle a course to have interaction with students or increase the students'
expertise in teaching financial accounting, auditing, and other accounting subject
areas.

According to Wynn-Williams, Whiting, and Adler (2008), mechanical problem solving

is usually improved through pedagogical methods that follow well-structured, well-
defined, and recipe-driven learning strategies that incorporate "single solution"
responses. The influence of behaviourist theory is quite obvious in these types of
teaching practices. Accounting education, on the other hand, isn't just about knowing
how to calculate depreciation, or understanding different standards, or predicting net
present values. Students who begin as passive curriculum learners must apply
principles to address real-life situations in a variety of circumstances in order to
develop true accounting proficiency (Helliar, 2013). To accomplish this, Silva (2018)
suggests that accounting educators must offer a platform for students to go from a
subservient learning perspective to an active learning perspective.

Experimental is more appealing to the behaviourist since it is assumed that the

student will be given more opportunities to practice the desired behaviour. Students
constantly want to put everything into practice so that the teacher is consistent with
the delivery of subjects. This removes any questions in one's mind about the
technique to use. It suggests that, in the course of supporting teaching and learning,
the teacher can engage in any behaviour that is not worthy of imitation. This is
because pupils' self-efficacy for the task rises when they see others succeed.

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According to Inuwa, Abdullah, and Hassan (2016), typical accounting, particularly
financial accounting, appears to be taught in a traditional manner in senior high
school, with students turning their attention to the teacher. On the other hand, Tan
and Laswad (2015) advised that accounting teachers should be aware of how
students learn because some learn by active engagement while others learn through
observation. Some students like to study in groups, while others prefer to work
alone. Some people prefer reflexive learning via lecture presentations, whereas
others prefer active learning via idea experimentation and application. One cannot
rely on learning alone, but in the teaching and learning process, one of the learning
theories can prevail.

2.3.3. The importance of cognitivism in accounting education

According to Bates (2016), the cognitivist theory arose from discontent with the
behaviourist method, which cognitivists believed was too focused on reaching a
certain end rather than on developing an individual's potential. Cognitivism is
founded on the belief that learning occurs as a result of properly organizing and
processing information, and that if educators understand how learners process
information, they can create learning experiences that optimize this information
processing (Jordan et al., 2008). By comparing the human brain to a computer,
students understand learning as a method of knowledge distribution (Searle, 2002).
The learner is viewed as a thinking person and an active knowledge processor in a
cognitive theory or approach. As a result, learning can be defined as a process in
which the learner actively seeks situations in which the rule can be applied and
forms a sense of knowing. The innate processes and associations that occur within
the learner during the learning process are of great importance to cognitivism as a
theory of learning.

Accounting is a discipline that has an international governing body that develops its

subject matter (International Federation of Accountants-IFAC). This body, through its
several branches, establishes how accounting should be done. Accounting
educators and potential accountants, including accounting students and
professionals, have been colonized in this regard, and as a result, they must follow

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the directives of such bodies as the International Accounting Standards Board
(IASB), International Auditing and Assurance Standards Board (IAASB), International
Ethics Standards Board for Accountants (IESBA), and International Accounting
Education Standards Board (IAESB).

The prescriptions, which are in the form of standards (i.e., International Accounting
Standards (IAS) or International Financial Reporting Standards (IFRS), and other
regulations controlling the body of accountancy, must then be learned by accounting
educators and students. This is a situation that necessitates thought. For example, if
a teacher is teaching inventory accounting treatment, it is critical for the teacher to
understand what the accounting standard (IAS 2) says about inventory. It indicates
that the teacher must internalize the IAS 2 content, which necessitates mental
engagement. The teacher must explain what inventory and inventory costs are to the
pupils so that they can build on their understanding from there. According to Silén
(2006), the teacher must devote a significant amount of time to providing initial
guidance, continuous support, facilitation, and mediation for the pupils. In order to
pass on knowledge to the pupils, the teacher must prepare well and be well-versed
in the subject matter's substance. The pupils, on the other hand, will endeavour to
remember the content and understand it with the help of their facilitator or educator.

The technical competencies in accounting are intertwined due to the nature of the
profession. Financial reporting, for example, has an impact on auditing, and auditing
accounting is linked to public sector accounting. The content of each course is also
organized in such a way that one topic or unit builds on the previous topic or unit.
The accounting teacher or educator would have to teach the learners from the
familiar to the unfamiliar, from the simple to the complex, and in a language that the
students would understand. For instance, an accounting teacher teaching the
statement of financial position might have taught the learners the accounting
equation, as well as the assets, liabilities, and capital, and what each of them
represents. The learners would remember what they had learned about assets,
liabilities, and capital, which would aid in their understanding of the financial
statement.

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2.4. FACTORS ASSOCIATED WITH POOR ACADEMIC PERFORMANCE IN
ACCOUNTING

Academic performance is defined as a learner's capacity to remember facts and

communicate knowledge verbally or on paper. According to Bell (2004), academic
performance refers to how well a student performs in school. Academic performance
is determined by the teacher's performance in their job as well as the academic
achievement of their students, both internally and externally, and it can be used to
evaluate teacher performance in the classroom. Because teachers play such a vital
part in educational attainment, they have a significant impact on students' academic
performance. The following are some of the factors associated with poor academic
performance in accounting:

2.4.1. Culture of learning and teaching

According to Schreuder (2009), each school's philosophy and learning culture are
distinct. The author further states that a school's culture has a significant impact on
students' performance and is sometimes disregarded by policymakers. Accordingly,
Hendriks and Dunn (2021) found that students at high-performing schools are
encouraged to actively participate in the learning process as well as the school's
decision-making. Learners' academic outcomes are influenced by both teachers' and
learners' attitudes toward learning, which can result in poor performance. Learners in
low-performing schools do not participate in intervention programs that take place
after school and during vacations. As a result, they performed poorly on the National
Senior Certificate examination. Debilitating learning impairments, for example, are
additional elements that influence the learning culture. Without meeting the pass
requirements, students were promoted to the next phase or grade.

2.4.2. Parental involvement

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According to Sibanda (2016), parental engagement has a favourable impact on
children's educational outcomes and refers to the time parents spend with their
children reading, assisting with schoolwork, and listening to stories about their school
experiences. Learners who do not have access to learning materials may suffer as a
result of their poor background. Significantly, Agharuwhe and Ugborugbo (2009)
found that these students end up performing poorly in school. In certain
circumstances, parents are illiterate or only slightly educated. This has a negative
impact on the learners since students who receive parental support do better in their
schoolwork (Dhingra and Manhas 2009). This means that students whose parents
are illiterate do not receive academic assistance from their parents.

Furthermore, Makgopa & Mokhele (2013) state that parental participation in their
children's educational activities is limited in South African rural schools due to
illiteracy, ignorance, and socioeconomic circumstances. The situation is made worse
by the fact that learners in grandparent-headed families do not receive the necessary
help and direction on how to finish school assignments. When learners want support
from their grandparents, barriers such as a lack of education, age, and health-related
issues arise. Although grandparents are required to attend parent-teacher meetings
and school events, some of them do not speak the language of learning and
teaching, which makes it difficult. Likewise, Mathekga (2016) notes that older
children typically struggle to cope with household obligations in child-headed homes
if children do not have parents or do not reside with them. While these students are
expected to take on parental tasks at a young age, they are also expected to assist
their younger siblings with schoolwork.

2.4.3. Educators’ absenteeism

Based on the study by Van der Berg, Taylor, Gustafsson, Spaull, and Armstrong
(2011), 11 percent of instructional contact time is missed owing to teacher
absenteeism, which causes learners to perform badly on assessments. Educator
absenteeism results in inadequate curriculum coverage or non-compliance with the
Annual Teaching Plan's timelines. A study conducted by Hendriks and Dunn (2021)
states that absenteeism has a negative impact on curriculum coverage and learners'
motivation, and it leads to learner absenteeism. Educators at rural schools are more

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likely to be absent on the first and final days of the week in order to extend their
weekends. In addition, underperforming schools lack the financial and personnel
resources to hire substitute teachers when regular teachers are away. When
educators and students are absent from school for extended periods of time, the
school's learning culture suffers.

According to Hendriks and Dunn (2021), accounting's time allocation is insufficient

for the curriculum topics that must be covered, and when contact time is lost during
school hours, students refuse to attend the intervention program and blame the
absence on the educators. This statement supports the findings of Finlayson (2009)
that when an educator is absent from the classroom, student learning is not only
disrupted, but a continuous lack of teaching leaves gaps in the learners'
understanding that are nearly impossible to close. Thus, when that educator is
absent on a regular basis, student performance can be significantly impacted. On
standardized assessments, the more days a teacher is out of the classroom, the
lower their students' scores are likely to be.

2.4.4. Resources, Physical Structure and Educational Media

According to Rammala (2009), the performance of students and the resources

available to them are inextricably linked. The South African Schools Act of 1996 was
enacted with the goal of ensuring that all learners have access to a high-quality
education in order to reduce inequities in disadvantaged communities (RSA, 1996).
The school environment, such as infrastructure and physical structures and facilities,
can also have an impact on academic performance. Rural schools have classrooms
that are in poor condition. As a result, effective teaching and learning have become
impossible. Students may be discouraged from paying attention in class if their
school is under-resourced (Koroye 2016).

The physical quality and design of actual school buildings are obstacles, as they lead
to poor performance in accounting teaching and learning (Nkanzela 2015). School
buildings, particularly in rural areas, are in poor condition. Their classrooms, for
example, are in bad shape. According to Lyons (2001), poorly outfitted schools

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cause students to be uninterested in schoolwork. Many rural schools have issues
with classrooms that are in poor condition. Furthermore, some of the schools are
short on classrooms. As a result, some students are taught in the trees. Due to a
lack of infrastructure and classrooms, learners in rural areas do not attend school on
rainy days.

Furthermore, the allocation of resources in accounting teaching and learning is not

done in response to the needs of the learners. Lyons (2001) demonstrates that the
majority of resources do not give instructors greater chances. Local governments are
unable to allocate resources and are experiencing financial difficulties. Afolabi (2016)
indicates that the absence of adequate and relevant learning materials, such as
videotapes, television, and films, which help to improve and learn through effective
contexts. Accordingly, Motshekga (2009) also revealed that the availability and
usage of teaching and accounting resources are problematic. This suggests that a
lack of resources leads to poor accounting learners' academic achievement.

2.4.5. Teachers’ Qualifications and Training

The educators' qualifications and educational quality are closely connected

(Schreuder, 2009). According to Hendriks and Dunn (2021), the quality and
qualifications of educators are crucial to learners' achievement. Their study
emphasized that novice educators teaching grade 12 have limited experience and
expressed dissatisfaction with the school management team's lack of support.
Because they are often the only educators remotely equipped to teach accounting,
educators in rural schools are expected to teach grades 10 to 12 accounting with
little curriculum support from the school management. This supports Maja's (2016)
results, which claim that members of school management teams are unsure of their
roles and responsibilities.

Educators are lifelong learners who must recognize the importance of self-reflection
as a key component of professional development. However, according to Spaull
(2013), South African teachers are oblivious to their own long-term learning

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inadequacies and do not fully comprehend the curriculum's demands. Significantly,
Lemmer (2011) states that an effective in-service training program should be
implemented to give teachers enough time to acquire new tactics. As a result, one of
the most pressing concerns in South Africa is how to improve educators' lack of
content understanding after guidelines have been changed (Taylor & Moyana, 2005).

2.4.6. Learners’ responsibility and attitude towards accounting

Learning as a process, according to Nghambi (2014), is governed by the preparation

and commitment of both educators and learners. Learners must remain motivated
and uninterrupted in order to achieve effective learning. Learners also have a poor
perception of accounting. According to Evans (2001), most educators in
underdeveloped nations have varying levels of qualification and teaching experience.
They also differ in terms of their dedication. This leads to poor performance due to
unfavourable attitudes of the students towards accounting (Musau and Abere 2015).
The negative attitude of the students towards learning leads to the interruption of
interaction time. Though discipline is a challenge in underperforming rural schools,
concept time is used to address disruptive conduct that hinders the learning process.

A study conducted by Hendriks and Dunn (2021) suggests that children who lack
parental discipline are less motivated to perform in school and are more likely to
misbehave since they have no one to answer to at home. Because there are multiple
methods in place to address discipline, there are few issues in high-performing
schools. Learners' unfavourable attitudes towards learning lead to poor performance,
which has a bearing on their academic success.

2.5. CONCLUSION

Learning theories such as behaviouralist, cognitivist, and constructivist play a

significant role in education and accounting education. In the teaching and learning
process, teachers and students may be aligned with any of the three theories.
However, dominating one learning theory without displaying some part of the other
theory is impossible. As an accounting teacher, you must also be aware of the
learner's needs, the learning environment, and the subject to be provided, as well as

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the most effective ways to impact the students' lives. Accounting practitioners have
raised concerns that the quality of accounting education is deteriorating. Accounting
teachers encounter a variety of obstacles, including a lack of educational resources
and training. Teaching accounting challenges include the fact that the curriculum
does not provide a foundation for lifetime learning.

The research design and methodology will be outlined in the following Chapter.

CHAPTER 3

RESEARCH DESIGN AND METHODOLOGY

3.1. INTRODUCTION

Chapter 2 presented the theoretical framework for the purpose of exploring poor
accounting performance in secondary schools in the Amathole West Education
District. Factors associated with poor academic performance in accounting and
theories of teaching and learning applicable to accounting were discussed. This
chapter addresses and validates the research design and methodology, beginning
with a description of the research paradigm within which this study is located and
continuing with detailed discussions of the qualitative research design, sampling and
sampling methods, data collection instruments, data analysis, validity, and ethical
considerations.

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How the study collected data to answer to the following main research question:

What are the factors that influence poor performance in Accounting  in secondary
schools in the Amathole West Education District?

The primary aim of this study was to examine factors that influence poor in
Accounting in secondary schools in the Amathole West Education District and to
come up with preliminary strategies to address the identified issue

3.2. RESEARCH PARADIGM

A research paradigm, according to Taber (2013), is a set of guidelines for conducting

social science research. In the same vein, Nieuwenhuis (2016) defines a paradigm
as a set of views or convictions regarding the existence or reality of something. The
interpretivist paradigm will be used in this study because it is believed that
participants become fully involved in all phases of the processes (De Vos et al.
2011). The interpretivist paradigm will allow the researcher to see the world through
the perspectives and encounters of the participants. According to Cohen, Manion,
and Morrison (2011), interpretive approaches broaden the scope of research to
include concerns about influence and impact, as well as questions like "why and
how" particular technological trajectories emerge.

Interpretive researchers believe that reality is made up of people's subjective

experiences of the outside world, therefore they may have an interpretative
epistemological and ontological belief that reality is made up of people's subjective
experiences of the outside world (Creswell, 2014). In simple terms, it is a systematic
and interactive method of inquiry whose goal is to better comprehend the
perspectives of participants in their natural contexts on a given subject under
investigation. As a result, it is aimed to ascertain the participants' perspectives on
poor performance in Accounting in secondary schools in the Amathole West
Education District.

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3.3. QUALITATIVE APPROACH

The interpretive paradigm guided this study to develop in-depth subjective

perceptions of teachers, this study adopted a qualitative research approach.
According to Babbie and Mouton (2015), the fundamental purpose of qualitative
research is to comprehend what participants are saying and to acquire first-hand
information in the research context. Using a qualitative research approach allowed
the researcher to collect data directly from the source while also understanding the
participants' own perspectives (McMillian & Schumacher, 2014). The interaction
between the researcher and the participants resulted in a better knowledge of the
factors that influence poor accounting performance, and so a qualitative research
approach was more appropriate in this study.

Drawing from the above arguments, Creswell (2014) believes that qualitative
research is a method for investigating and understanding the meaning of groups or
individuals allocated to a social or human problem. The research process consists of
developing procedures and questions, acquiring data in the participants' setting,
inductively evaluating the data, and producing interpretations of the data's meaning.
Accordingly, Hennik, Hutter and Bailey (2011) mention that qualitative research is a
method that allows a researcher to explore people's experiences in depth while
utilizing a specific set of research tools. The authors further state that the primary
distinctive aspects of qualitative research are that it allows researchers to identify
issues from the perspective of study participants, as well as grasp the meanings and
interpretations that individuals ascribe to behaviour, events, or objects. A qualitative
researcher must be open-minded, curious, and assertive in order to collect this
information, as well as flexible and willing to listen to others share their own stories.
Moreover, Qualitative researchers can collect in-depth data from participants using a
range of methods, including life history, narrative, ethnography, self-study,
ethnographic case study, and case study. This study will use a case study approach,
which will be explained in the next section.

3.4. CASE STUDY

According to Rule and John (2011), a case study is a procedure that includes finding
a case, reading about the case and its context, gaining access to individuals,

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documents, and places, obtaining information about the case, analysing data, writing
it up, and presenting it. The authors further propose that it can be undertaken and
used for a variety of purposes, whilst Maree (2011) argues that a case study
research approach is an empirical investigation into a current occurrence in its
natural setting. It can help people understand and gain insight into a situation by
presenting a detailed, in-depth explanation of the situation and revealing its
relationship to the larger context. Moreover, it can be utilized to investigate a broad
topic or issue in a narrowly targeted setting. A case study may give insight on
another, comparable case, allowing for some generalization or transferability.

Case study research is a versatile qualitative research approach that is well-suited to

a comprehensive, holistic, and in-depth investigation of complex problems, such as
phenomena, events, circumstances, organizations, programs, and persons or groups
(Creswell, 2014; Flyvbjerg, 2011).The aim of a case study is to acquire a better
understanding of the dynamics of a specific circumstance. A case study research
design will be used in this study to provide a more in-depth and thorough view of the
issues teachers and students experience while teaching and studying accounting.
Case studies necessitate spending time in the world of those being studied
(Hamilton and Corbett-Whitter, 2013), and this researcher spent a lot of time with
each participant during interviews at their workplaces.

3.5. RESEARCH METHODS

This section covers participant selection, data collection instruments, and data
analysis.

3.5.1. Population and sampling procedures

A population is defined as the total group of individuals or participants who share

some common traits and are required to answer a set of research questions (Polit &
Becker, 2012). For this study, the target population will include accounting teachers
in secondary schools in the Amathole West Education District.

According to De Vos et al (2011) sampling is"... a selection from a population to

identify the participants or subjects included in the research." Polit and Beck (2012)
agree that sampling is the process of selecting a subset of a population to represent
the full population.  The purpose of a sample study is to learn more about the

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population from which the sample was taken. In research, sampling is important
since the population being examined is, in most cases, so representative of the total
population. However, if just a limited number of people participate in purposeful
sampling, the results can only be transmitted, not generalized. In this study, the
research sought to gain more information about poor academic performance in
Accounting  in secondary schools in the Amathole West Education District.

This study used purposive sampling because the researcher must choose the best
source of information to meet the research objective of the study. Accordingly,
Cohen, Minion, and Morrison (2013) believe that "the significant figure in purposive
sampling is the researcher's judgment as to who can supply the best information to
meet the objectives of the study." McMillan and Schumacher (2010) argue that
purposive sampling selects samples because they are more likely to be informed
about the topic under investigation. The sample for this study comprises four
Accounting teachers from four sampled secondary schools in the Amathole West
Education District.

3.5.2. Data collection instruments

According to Creswell (2013), data collection entails focusing on the actual types of
data and the procedures for collecting information. To gather data from sampled
teachers from selected schools in the Amathole West Education District, the
researcher will face-to-face in-depth interviews and non-participant observations.
The researcher will be able to assess answers or findings as necessary and obtain
more accurate accounts and explanations of experiences and difficulties faced by
participants in the teaching and learning of accounting in the secondary schools of
Amathole West Education District.

The face-to-face, in-depth individual interviews were conducted in a semi-structured

manner, allowing the researcher and the participants more flexibility. According to
Bailey (2009), the flexibility of semi-structured interviews is a major benefit because
it allows the researcher to clarify difficult parts for the participants while
simultaneously probing for more appropriate responses. Semi-structured interviews
involve the use of pre-planned questions that allow the researcher to elicit additional
information (Doody & Noonan, 2013). The semi-structured interview allowed the
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participants to express themselves freely, resulting in a rich of information being
gathered. They allowed participants to clarify questions that may have been unclear
to them by giving them the opportunity to share their thoughts and experiences in
depth. The interviews were audio-recorded to preserve verbatim accounts of what
transpired during the interviews and to give original information for reliability checks.

Moreover, Observation is a method for researchers to see and hear what is

happening organically in the research setting (McMillan & Schumacher 2010). An
observer who is not a participant remains a listener and strives to observe people
without interacting with them. In this study, When the researcher visited the research
locations, the researcher made observations to see if the school had resources such
as a library, computer labs, charts on the classroom walls, and he took notes on the
condition of the classrooms, even though no one else was aware of the observation.

3.5.3. Data analysis

The data was analysed using qualitative data analysis, which is a systematic method
of selecting, categorizing, comparing, synthesising, and interpreting data to explain a
specific topic of interest (McMillan & Schumacher, 2010). The analysis of qualitative
data, according to Creswell (2013), entails organizing the data, performing a
preliminary read-through of the database, coding and organizing themes,
representing the data narratively, and interpreting the data.

In this study, the researcher followed the procedures mentioned by Creswell (2014).
Since data analysis entails "breaking up" the data into comprehensible themes,
patterns, and relationships, I identified and listed the categories throughout and after
the data collection process, and then reduced them to themes. To provide
explanations for the single phenomenon of interest, the data was coded,
categorized, and analysed. Accordingly, Creswell (2014) asserts that data analysis is
both inductive and deductive, establishing patterns or themes.

3.6. VALIDITY

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According to Babbie and Mouton (2010), the term "validity" relates to how well an
empirical measure accurately reflects the true meaning of the concept in question.
Qualitative validity refers to the researcher's use of processes to check for the
accuracy of the findings (Creswell 2009). Validity is determined by examining
whether the findings are correct from both the researcher's and participant's
perspectives. As a result, validity refers to the degree to which the participants' and
researcher's interpretations are mutually meaningful.

McMillan and Schumacher (2010) propose strategies for improving validity. In this
study, the following strategies were used to improve validity:

 Participant language and verbatim accounts: To allow for maximum

participation, interview questions were phrased unambiguously. The
perspectives of the participants were given in their own words.

 Low inference: The characteristics of qualitative research include concrete,

accurate descriptions from data collected and interview elaborations, which
are the primary tool for identifying patterns in the data. This means that the
researcher keeps precise, accurate, and detailed recordings of people and
situations. The researcher used phrases that the participants understood with
caution.

 Data electronically recorded: During data collection, the researcher used a

tape recorder. As a result, contextual factors affecting the data record were
identified in order for the data to be accessible.

3.7. ETHICAL CONSIDERATIONS

According to Litchman (2010), "ethics" involves "doing what is right, treating others
fairly, and not harming anyone." Merrill and West (2009) define ethics as a set of
norms, principles, and codes that guide the researcher's behaviour when conducting
a study. The Belmont Report outlines three ethical requirements that must be met in

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all human subject research: informing participants in advance of their right to give or
withhold consent without being forced or threatened; evaluating the potential risks
and benefits of research; and selecting participants fairly without singling out
individuals or groups (Springer, 2010).

The letter requesting permission to undertake research was forwarded to four

principals of secondary schools in the Amathole West Education District and
approval was granted. To be ethical, one must recognize that participants' privacy
and sensitivity must be respected if information about their personal interests is
disclosed (McMillan & Schumacher, 2010). The consent letter signed by all
participants addressed and guaranteed the ethical concerns of anonymity,
confidentially, and freedom of participation. All participants were informed about the
nature of the questions, the fact that the interviews would be recorded, the
confidentiality of the information they provided, and the confidentiality of their
responses.

3.8. CONCLUSION

For the purposes of this study, I adopted a qualitative research approach to

investigate factors influencing poor performance in Accounting in secondary schools
in the Amathole West Education District. This chapter has provided a detailed
description of qualitative research design and methods, as well as the qualitative
research methodology employed in this study to collect data. The data collection
methods included face-to-face in-depth interviews and non-participant observation.
Data analysis procedures were also outlined. Finally, the study's validity as well as its
ethical nature were thoroughly stated and demonstrated.

The following chapter (Chapter 4) focuses on the presentation, analysis, and

interpretation of obtained data.

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 CHAPTER 4

ANALYSIS, DISCUSSION AND INTERPRETATION OF FINDINGS

4.1. INTRODUCTION

In Chapter 3 the research methodology used in this research study was outlined.
The sampling method, paradigm, and research approach, as well as the specific
design used to conduct the empirical study, were discussed. This chapter presents
the empirical findings derived from data analysis, which were generated by face-to-
face in-depth interviews with four Accounting secondary school teachers at Amathole

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West Education District. Table 4.1.1 provides a brief profile of the four participant
teachers.

4.1.1 Profile of teacher participant

TEACHER QUALIFICATIONS ACCOUNTING-RELATED QUALIFICATIONS

CODE (YES/NO)

Teacher 1 Secondary teachers’ No

diploma
(T1)
Teacher 2 PGCE No
(T2)
Teacher 3 Bachelor of Commerce Yes
in education with
(T3)
Accounting
Teacher 4 B.Ed. EMS with Yes
Accounting and
(T4)
Business studies

Data presentation and analysis were guided by the primary aim of this study, which
was to answer the following main research question:

What are the factors that influence poor performance in Accounting  in secondary
schools in the Amathole West Education District?

The following are the themes that have emerged from the data collected:

 Teacher qualifications
 Teacher development
 Teacher content knowledge
 Curriculum challenges
 Lack of resources
 Parental involvement
 Parents' socio-economic status

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To facilitate readability, these themes are discussed in different sub-sections. The
responses of the participants are in italics to highlight that they were their exact
remarks.

4.2. Teacher qualifications

The first theme to emerge from the data gathering was the theme of different teacher
professional qualifications in teaching school subjects. As discussed in Chapter two
(2.5), the quality and qualifications of educators are essential to learners'
achievement. During the discussion, it emerged that all four participants were
qualified professional teachers. Likewise, Kuma (2008) maintains that when a
teacher teaches a subject that he or she has been trained to teach, the students
always benefit. Teacher 03 and 04 indicated that Accounting is their area of
specialization.

They responded as follows:

Teacher 3: I have a Bachelor of Commerce in education with Accounting as my

second major subject

Teacher 4: I have B.Ed. EMS with Accounting and Business studies as my majors

The study revealed that some accounting teachers were not trained to teach
accounting. It is clear that the subject was allocated to them as there was no one to
teach it. This could be because of school subject allocation. Likewise, Ward, He,
Wang, and Li (2018) believe that teachers have insufficient content understanding
due to subject mismatches in the classroom, a lack of qualifications, and a shortage
of accounting majors. Singh (2009) argues that in order to accomplish successful
teaching and learning for any subject taught in school, educators should be assigned
to teach subjects that they are trained to teach.

This is how they remarked:

Teacher 1: I have secondary teachers’ diploma.

Teacher 2: PGCE

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Although a teacher's professional qualification is an important sign of their
knowledge and expertise in teaching, Kosgei, Mise, Odera, and Ayugi (2013) believe
that it is of little utility in evaluating how well equipped they are for what they need to
teach. They suggest that the courses they have taken should be compared to the
actual curriculum content in the subjects they teach.

4.3. Teacher content knowledge

Lindsjö (2018) highlights the importance of educators' topic content knowledge in

ensuring that learners are taught appropriate content. All the participants agreed that
it is important for teachers to have sufficient accounting content knowledge to
properly teach and understand the subject. The participants revealed that accounting
is both theoretical and practical, and that teachers must have a solid and deep
understanding of the subject to be able to use various teaching methods to make it
clear to their students. This finding is supported by Ngwenya and Arek-Bawa (2020),
who state that effective teaching necessitates a thorough understanding of the
fundamentals of the subject being taught, in this case, accounting equations,
concepts, and principles. Similarly, Modise (2016) asserts that understanding
accounting concepts and how they are connected and structured enables teachers
to draw on the subject's content knowledge in teaching.

Teacher 3: It is very crucial. Accounting is practical and relate to real world. The
teacher has to be knowledgeable and relate the content to the learners with reality.

Teacher 4: It is very important because Accounting is both theoretical and practical.

The teacher must have a deep and versatile understanding of subject matter in order
to assist learners to analyse adjustment and post to relevant ledger accounts, such
as  trial balance, statement of comprehensive income and statement of financial
position.

It is clear that understanding of content knowledge is essential for effective teaching

and learning in the accounting curriculum and that if teachers are to meet the needs
of accounting curriculum reform, they must improve their content understanding.

39 | P a g e
4.4. Teacher development

Quality teaching necessitates ongoing professional development, which is seen as

essential in the curriculum-change process (Bantwini & King-McKenzie, 2011).
Accordingly, Loughran (2010) emphasised that professional development is
traditionally considered as the more typical in-service training that teachers receive
when they need to implement changes to the curriculum or policy.

Research findings indicate that all the participants attended accounting workshops
and agreed that they were both resourceful and productive. Accordingly, Hugo
(2010) points out that specific prerequisites and skills that subject teachers must
learn are attainable when they are exposed to regular in-service training. In addition,
Teacher 3 and 4 highlighted that subject gaps are examined in those workshops,
and experienced teachers share their knowledge and different teaching approaches
with other teachers. Significantly, Gegenfurtner, Lewalter, Lehtinen, Schmidt, &
Gruber (2020) strongly believe that subject advisors have a vested interest in
identifying content gaps in accounting teaching that teachers may have, and they
should assist teachers by offering the appropriate training/workshops.

Teacher 3: Yes, there are two weeks workshop at the beginning of the year and
during the year. They are very beneficial. We are given different approaches of
teaching and we revise and unpack the content. We discuss our daily classroom
challenges when you come back to the learners at least you are motivated and have
new methods of teaching accounting.

Teacher 4: Yes, I attend workshops; they are usually held twice a year, and they are
quite beneficial because they serve as refresher courses and knowledge exchange
among educators…..We share best teaching strategies for certain topics because
you cannot use the same teaching methods all the time, you need to be versatile, to
provide quality learning and teaching. The subject advisor provide us with all the
resource that are available.

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During the interviews, it transpired that either curriculum knowledge improvement or
professional development in accounting is necessary. Research findings indicate
that changes in the accounting curriculum necessitated teachers adapting their
teaching and assessment approaches to meet the demands of the new curriculum
(Erasmus and Fourie 2018; Myers 2016). Teacher 4 emphasised that professional
development is an important aspect of teacher education because it ensures that
educators maintain a high level of expertise and keep up to date with new research
on how children learn, developing classroom technologies, and new curriculum
resources.

Teacher 4 remarked:

Yes,  an accounting teacher must continually update their knowledge because the
financial world changes, fiscal and monetary policies change, such as the
Companies Act and even the terms that are used now have changed, we now talk
of Statement of financial position and not Balance sheet anymore. These are real-
world financial shifts that accounting educators must be aware of. The world is
changing every day, I mean look at the changes that came with Covid 19. We are
now teaching online. So as a teacher you must be well versed with the use of ICT in
the classroom and Technology in general.

To sum up, teachers realize the importance of professional development for all
teachers and participate in programs to improve their knowledge and abilities.
Professional development activities are viewed by educators as opportunities to
communicate and share with their colleagues. Tshabalala (2014) supports the view
that the quality of teacher training has an influence on teaching approaches and skill
development

4.5. Curriculum challenges

41 | P a g e
According to the participants the allocation of resources in accounting teaching and
learning is not done in response to the needs of the learners. Lyons (2001)
highlighted that most resources do not give better opportunities for educators. In this
regard, Teacher 1 highlighted a lack of appropriate teaching resources as a
challenge in the accounting curriculum.

Teacher 1: Some of the textbooks that we use do not have enough information
around certain topics in the curriculum

Teacher 2 felt that time was not sufficient for accounting teaching and learning. This
finding confirms that the four hours per week allocated for accounting teaching
(which is fewer than the 4.5 hours allocated for the two languages and mathematics,
respectively) is insufficient (RSA, 2011).

Teacher 2 made the following remark:

Time is one of the challenges because there's too much work and less time.

Teacher 4 pointed out that the curriculum is not implemented in such a way that
students develop the necessary skills to perform effectively in the subject. She felt
strongly about lack of motivation.

The first problem is that learners are not motivated because they say Accounting is a
difficult subject, they have a negative attitude towards it. Secondly, certain topics are
not covered in grade 10 instead are introduced in grade 11, for example, the topic of
financial statements, consolidated accounts and interpretation is not properly
covered in the Grade 10 curriculum, but learners in Grades 11 and 12 are expected
to do them.

4.6. Lack of resources

There is a relationship between the utilization of learning resources and student

achievement. Schools with sufficient resources perform better than those with

42 | P a g e
insufficient resources (Mudulia, 2012). The South African Schools Act of 1996 (RSA,
1996) was adopted with the goal of ensuring that all learners have access to high-
quality education in order to reduce imbalances in disadvantaged communities. The
participants revealed that a lack of learner teacher support material (LTSM) has a
detrimental impact on accounting teaching and learning. Matimbe (2014) agrees that
the lack of instructional materials such as curricula and textbooks to employ during
the teaching and learning process has a detrimental impact on successful teaching.

Teacher 2 mentioned that they are often unable to print due to issues with the school
machine and that they use a chalkboard method. Teacher 1 indicated that when
students do not have access to textbooks, they lose interest. The following
responses confirm this:

Teacher 2: It has got negative impact because not all learners have their copy of
textbooks. Sometimes we are unable to print as the school machine sometimes
have problems and also, we're using chalkboard system.

Teacher 1: At times, learners lose interest when they do not have textbooks.

It emerged that a shortage of resources is a concern in accounting teaching and

learning. Afolabi (2016) supports the view that the lack of adequate and relevant
learning tools, such as video tapes, television, and films, which help to promote
learning by providing an effective context, are barriers to accounting teaching and
learning. Teacher 4 revealed that the school lacks a computer facility, students are
unable to use computers or access the internet and teachers rely on one photocopy
machine. Importantly, Chingos and West (2010) argue that the quality of learning
materials such as textbooks is an essential component in improving education.

Teacher 4: It a very big problem, we are always short of textbook every year
because some learners do not return them. Our school does not have a computer
lab, learners do not have access to computers and internet. Another problem I am
forgetting to mention is that we do not have sufficient machines, we are 45 teachers,
and we use one photocopying machine.

43 | P a g e
4.7. Parental involvement

Parental involvement in learners' education is a popular issue in South Africa,

especially in poor schools where students are in desperate need of help to improve
their persistently low performance (Coetzee, 2014). Parental engagement, as
discussed in Chapter Two (2.4), refers to the time parents spend with their children
reading, assisting with academics, and listening to stories about their school
experiences. It has a positive impact on children's educational outcomes.

During the interviews, it transpired that the parents are not actively involved in their
children's education due to long working hours and a lack of formal education. The
participants revealed that parents do not attend parent-teacher interviews, they do
not monitor learners' progress, and they do not assist them with homework. The vast
majority of these students are orphans, and some are heads of households.
Furthermore, teacher 1 and 4 emphasised that most of the parents did not receive
formal education. This is in line with Agharuwhe and Ugborugb (2009), who implied
that in certain circumstances, parents are illiterate or only partially educated. This
means that students with illiterate parents will not receive academic assistance from
their parents.

Teacher 1: We are in a rural area. Majority of parents do not have education. As a

result they do not participate in their children's work. Learners at times become
careless because they know parents know nothing and that they cannot be
identified in the performance

Teacher 4: : Its Very bad. We are in a rural area as you can see. Most of the parents
did not receive formal education. Some parents are too old to be travelling to school
and some leaners are the family head. They don’t come to check learner’s progress
as a results these learners are not motivated and that negatively affect they’re
performance.

Participant 3 : They are not involved at all. Most learners don't have parents, some
are staying alone and some with grandparents who are sick and some are very old.

44 | P a g e
This finding is supported by Makgopa and Mokhele (2013), who suggest that
parental participation in their children's educational activities is minimal in South
African rural schools due to illiteracy, ignorance, and socioeconomic constraints. The
problem is worsened by the fact that students in grandparent-headed households do
not receive the essential assistance and guidance on how to complete school
assignments. Similarly, Mathekga (2016) affirmed that older children often struggle to
cope with household responsibilities in child-headed houses if children do not have
parents or do not live with.

It can be concluded that learners from low-income backgrounds struggle in their

academics due to a lack of motivation and family support.

4.8. Parents' socio-economic status

Materials factors such income play a role in influencing educational levels. Karande

and Kulkarni (2014) believes that children from low-income homes are more likely to
perform poorly in school. Low-income families are less likely to have the necessary
funds or time to give their children with adequate academic support. Participants
reported that children whose parents are unemployed and have a low socioeconomic
status are unable to purchase books, calculators, and stationery for their children.
They couldn't afford to pay private tutors or teachers for their children to help them
with their accounting studies. This suggests that parents are unable to meet their
children's educational needs at home. Teacher 3 highlighted that these students are
less motivated and lack objectives.

Teacher 2: It affects them badly because most of the children come from poor
families. So they can't afford tutors and resources like computers and data to get
access to the information in accounting online.

Teacher 3: Learners are not motivated. Many have no goals. Some can't afford the
basic needs such as food and are staying in very bad conditions.

According to Unity, Osagioba and Edith (2013), a child is negatively impacted if he or

she comes from a low-income family. They went on to say that such children face
45 | P a g e
tremendous challenges, which lead to poor academic performance. Similarly,
Shaffee, Ahmad, Idris, Ismail, and Ghani (2019) noted that several social problems,
such as poverty, socioeconomic circumstances, and political challenges, can impede
academic success. From the researcher’s perspective, it can be concluded that
students' socioeconomic backgrounds have a significant impact on their academic
achievement. Lower-income families may lack the financial resources to provide their
children with equal educational opportunities as middle- and upper-income families.

4.9. CONCLUSION

The purpose of this chapter was to analyse and interpret the data collected from the
respective participants who were involved in the study. It emerged  that
understanding content knowledge is important for effective teaching and learning in
the accounting curriculum. The researcher found that a lack of LTSM has a
detrimental influence on teaching and learning since it is difficult for students to do
homework without the use of textbooks. Parental involvement is essential to
improving school teaching and learning. However, this study demonstrates that
parents were not involved in their children's education and that negatively affects
learner performance.

The next section is Chapter five, which presents conclusion and recommendations of
the study.

CHAPTER 5

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

5.1. INTRODUCTION

The previous chapter presented the research findings and results, which were based
on a thematic analysis of multiple data sources, including face-to-face in-depth
interviews with four Accounting teachers from secondary schools in the Amathole
West Education District. As stated in Chapter 2, the discussions were integrated in

46 | P a g e
theoretical perspectives from literature on factors influencing poor performance in
accounting secondary schools. This chapter presents and highlights the summary of
the study, major conclusions, and recommendations.

The aim of this study was to examine factors that influence poor in Accounting in
secondary schools in the Amathole West Education District and to come up with
preliminary strategies to address the identified issue.

The following was the main research question:

What are the factors that influence poor performance in Accounting  in secondary
schools in the Amathole West Education District?

The objectives of the study were presented as follows:

 Ascertain teachers' content experience on Accounting teaching and learning

process.
 To examine the impact of resource availability on teaching and learning of
accounting.
 Assess the impact of student assistance at home or in parenthood on
accounting teaching and learning.
 Determine the strategies that can be adopted to overcome the challenges
facing the teaching and learning of accounting in secondary schools of
Amathole West Education District.

5.2. SUMMARY OF CHAPTERS

In Chapter 1, the background to the problem was discussed, as well as the research
objectives. A brief preliminary examination of relevant literature was used to
contextualize the problem. A summary of the research design and data collection

47 | P a g e
methods was provided, as well as information on the ethical procedures that were
observed, and the efforts taken to ensure quality.

Chapter 2 examined theories of teaching and learning, namely constructivism,

behaviourism, and cognitivism, and their application to exploring poor performance in
accounting in secondary schools in the Amathole West Education District. In the
teaching and learning process, teachers and students may be aligned with any of the
three theories. However, dominating one learning theory without displaying some
part of the other theory is impossible.

Prior research aimed at identifying potential factors associated with poor

performance in accounting in secondary schools was outlined. The following are the
key factors contributing to poor performance in accounting: Parental engagement
has a favourable impact on children's educational outcomes. Accounting's time
allocation is insufficient for the curriculum topics that must be covered, and when
contact time is lost during school hours, students refuse to attend the intervention
program and blame the absence on the educators. The performance of students and
the resources available to them are inextricably linked. Lastly, the educators'
qualifications and educational quality are closely connected.

In Chapter 3, the research design and procedures were comprehensively discussed.

Within the interpretivist paradigm, a qualitative line of inquiry was explored. A Case
study research design regarded to be appropriate, as to provide a more in-depth
and thorough view of the challenges teachers and students face while teaching and
studying accounting. The instruments and procedures utilized to collect data and
evidence were discussed and described. These included the method used to
analyse data using a thematic content analysis approach.

As the point of focus, the research findings were presented in Chapter 4 according to
the themes that emerged from the data during the thematic analysis of the
transcribed individual interviews. Teachers gave their perspectives on the factors

48 | P a g e
that influence poor academic achievement in accounting as well as their personal
experiences.

5.3. FINDINGS AND CONCLUSIONS

In accordance with the research questions established in Chapter One, the final
conclusions of the study are provided.

5.3.1. Research sub-question 1

What effect does teachers' content experience have on Accounting teaching and
learning?

Research findings revealed that it is important for teachers to have sufficient

accounting content knowledge to properly teach and understand the subject (4.3).
This research implies that when teachers are knowledgeable about the subject, it
has a beneficial impact on student performance. In this study the teachers stated
that accounting is both theoretical and practical, and that teachers must have a solid
and deep understanding of the subject to be able to use various teaching methods to
make it clear to their students. It is evident that comprehending topic knowledge is
critical for effective teaching and learning in the accounting curriculum, and that
teachers must enhance their content understanding if they are to satisfy the
demands of accounting curriculum reform(4.3.).

5.3.2. Research sub-question 2

What effect does resource availability have on accounting teaching and learning?

There is a relationship between the utilization of learning resources and student

achievement. For the participants in this study, Lack of learner teacher support
material (LTSM) has a negative impact on accounting teaching and learning(4.6).
Moreover, the study revealed that lack of adequate and relevant learning tools, such
as video tapes, television, and films, which help to promote learning by providing an
effective context, are barriers to accounting teaching and learning. They emphasised

49 | P a g e
that lack of teaching materials such as curricula and textbooks to employ during the
teaching and learning process has a detrimental impact on successful teaching(4.6).
Moreover, the study revealed that learner’s interest in learning when they do not
have enough textbooks. The participants felt that the allocation of resources in
accounting teaching and learning is not done in response to the needs of the
learners.

5.3.3. Research sub-question 3

In the teaching and learning of accounting, how does home or parental help
influence students?

Parental involvement in learners' education is a popular issue in South Africa,

especially in poor schools where students are in desperate need of help to improve
their persistently low performance (4.7). The study revealed that the parents are not
actively involved in their children's education due to long working hours and a lack of
formal education.  The study discovered that parents of children in rural schools lack
content knowledge in a secondary school subject. The participants revealed that
parents do not attend parent-teacher interviews, they do not monitor learners'
progress, and they do not assist them with homework(2.7). Moreover, the
participants stated that most of the parents did not receive formal education and that
the vast majority of these students are orphans, and some are heads of households.
The problem is worsened by the fact that learners in grandparent-headed
households do not receive the essential assistance and guidance on how to
complete school assignments. Lastly, the study revealed that learners from low-
income backgrounds struggle in their academics due to a lack of motivation and
family support.

5.4. LIMITATIONS OF STUDY

The results of this study are not generalizable because it used a qualitative research
approach and a case study research design. The research was conducted on a
smaller scale. The researcher is a full-time teacher who has been granted study
leave in order to perform the study. Some participants were unable to participate

50 | P a g e
because they had other commitments at the time the researcher required them.
Participants' failure to keep their appointments slowed the study's progress.

5.5. RECOMMENDATIONS

Based on the findings of this study, the researcher provided the following
recommendations:

5.5.1. Teacher qualifications

Based on the finding that some teachers are not trained to teach accounting, the
Department of Education must appoint qualified teachers who can teach accounting,
which will benefit students since they will be taught by qualified teachers and will
understand the basics and principles of accounting at a lower level. The Department
of Education should provide scholarships and funds to all Accounting teachers to
enable them to enrol in tertiary institutions to improve their teaching qualifications in
Accounting and to gain and study pedagogical expertise of teaching Accounting.

5.5.2. Provision of resources

It is recommended that School Management Team (SMT) and the DoE collaborate
to ensure adequate and timely provision of Learner-teacher support material (LTSM)
all schools. The schools must make sure that each individual learners be given his or
her own textbooks and that no learners be paired or share a textbook in class. The
DoE must provide schools with adequate computers or provide learners with tablets
and free data to access internet.

5.5.3. Encourage Parental involvement

When parents attend School Governing Body (SGB) meetings, the value of parental
involvement in their children's education and how it contributes to strong academic
success in schools should be emphasised. It is recommended that schools develop
positive relationship with their learners' parents so that they are informed about their
children's activities and progress in school. In the education of a child, both parents

51 | P a g e
and teachers play an important role. Students build a special trust in their teachers
when their parents and teachers have positive relationships.

5.5.4. Recommendations for further study

The researcher only focused on four secondary schools in the Amathole West
Education District. It is recommended that other researchers go beyond and more in-
depth in exploring factors influencing poor performance in accounting. As a result,
the researcher advises that additional academics investigate into topics such as:

 EMS as a conceptual framework for Commercial disciplines such as

Accounting, Business Studies, and Economics in Further Education and
Training (FET).
 The Department of Education's involvement in ensuring that Accounting
teachers in the district have a high level of content knowledge

5.6. CONCLUSION

This study was conducted to explore poor performance in Accounting in secondary

schools of Amathole West Education District. A qualitative research methodology
and technique were employed with chosen four accounting teachers from four
secondary schools to gain their insight. The findings of the interviews with the
relevant participants for the study were presented and discussed in conjunction with
relevant literatures. The study revealed that poor accounting performance has been
associated with a lack of resources and parental involvement in their children's
education, among other contributing factors.

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 ANNEXURE A

October 2021

Dear Principal

APPROVAL FOR CUT B.Ed(Hons) RESEARCH STUDENTS TO CONDUCT RESEARCH OF LIMITED

SCALE AT YOUR INSTITUTION

As part of their research module, our B.Ed (Hons) research students are required to complete a
research project of limited scale which requires the collection of data. The students have identified
different schools in the district to participate in their projects.

We would appreciate it very much if you would allow the student who approaches you with this request
to collect data from your teachers or learners. Data will be collected strictly after school hours (except in
the case of a classroom observation), and the target participants will be requested formally to
participate in the study by completing a consent form. The school programme will not be affected in any
manner.

Data collection will comprise either an interview, questionnaire and/or a classroom observation. All
information will be treated with the strictest of confidentiality and nether the name of the school nor the
name of participants will be divulged. All topics are neutral and school-related and will not involve
sensitive or personal information.

Should you require more information, please do not hesitate to contact me at:

082 202 4626/jbadenho@cut.ac.za.

Kind regards

Prof JW Badenhorst
RES 30 AB lecturer

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 ANNEXURE B

PARTICIPANT CONSENT FORM

I, the undersigned, give my informed consent to take part in the following research
study:

Exploring poor performance in Accounting in secondary schools of Amathole

West Education District.

conducted by Mantusi S. I fully understand the procedures of the study as they were
outlined to me. I acknowledge that I am under no obligation to participate in this
study and that I may withdraw at any time without penalty.

Name of the participant :…………………………………………

Signature :………………………. Date :…………………………

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 ANNEXURE C

Interview Teacher

Topic: Exploring poor performance in Accounting in secondary schools of

Amathole West Education District.

1. What effect does teachers' content experience have on Accounting

teaching and learning?

1.1. What are your qualifications for teaching Accounting?

1.2. How crucial is it for an Accounting teacher to be well-versed in the
subject?
1.3. Do you go to accounting workshops? If so, how often do you get called
to go, and how beneficial are they?
1.4. What are some of the challenges you encounter in the Accounting
curriculum?
1.5. How do you approach them to ensure that the subject is taught and
learned effectively?
1.6. Do you think there is a need for curriculum knowledge enhancement or
professional development in Accounting?

2. What effect does resource availability have on accounting teaching and

learning?

2.1. What resources do you use when teaching  accounting?

2.2. How does the lack of resources or Learner-Teacher Support Material
(LTSM) affect the teaching and learning of Accounting?

3. In the teaching and learning of accounting, how does home or parental

help influence students?

3.1. To what extent are parents involved in their children's education?

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3.2. How does the lack of parental involvement in their children's education
effect accounting teaching and learning?
3.3. How does the parents’ socio-economic status affect their children’s
learning and academic performance in Accounting?

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