Topic: Challenges faced the teaching and learning of accounting in

public secondary schools of the Cape Town education district

By

NAME SURNAME STUDENT NUMBER

Balise Ngambu 219008205
Michelle Vena 219138451
Siziphiwe Ndevu 219016232
Amanda Silevu 219087293
Ncebakazi Ngetu 219062374

Academic literacy 4 (PPR 472S): RESEARCH PROPOSAL

Faculty of Education

LECTURER: Mr L. Myanda
Due date: 04 May 2022

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Contents Page number

Table of Contents
Introduction 1
Background of the study
Aim of the study
Main research question
Sub-questions
Significance of the study
Literacy review 2
The effects of resources on the teaching and learning of accounting.
Overcrowded classroom
Inadequate teaching and learning resources
Poor planning and lack of workshops
TEACHING STRATEGIES THAT CAN BE USED TO TEACH COMMERCIAL
SUBJECTS IN SCHOOLS6
The cooperative learning approach
The learner-centered approach
Roleplay method
Group discussion method
The influence of home or parental support in the process of teaching and learning
accounting
Theoretical framework 3
Conclusion ...4
References…………………………………………………………………………5

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INTRODUCTION
The goal of this study was to look into the difficulties that secondary schools in the Cape Town
education district have when teaching and learning accounting. Accounting is a topic that teaches
students skills in presenting and expressing information, critical, logical, and analytical thinking,
ethical behaviour, sound judgment, thoroughness, orderliness, precision, and neatness that will
help them in both their personal and academic lives (Department of Education, 2011, p.8-9).
Accounting is the universal commercial and financial language. The examination of financial
data is used to make business and economic decisions. If financial records are not preserved
accurately and acted upon, it will be difficult for the country's economy to thrive. As a result, the
economy needs people who are well-equipped with these needed skills (Schreuder, 2014, p.7-9).
Furthermore, because we now live in a corporate world, accounting is a topic of study that
everyone, regardless of their job title, should be familiar with. Accounting concepts can be
applied to a wide range of job functions, and their importance has grown in recent years. It is
useful in people's daily lives since anyone who is a buyer, as well as anyone who has an income,
should create a budget before spending. Because of the high failure rate in accounting,
stakeholders such as teachers, parents, students, teacher unions, and education officials impact
the researcher's quest. This issue encouraged me to perform this research.
This chapter discusses the study's background and the research issues that must be answered. The
study's aims are outlined. The significance of the study and its theoretical framework is followed
by the literature review and a conclusion.

BACKGROUND OF THE STUDY

The role of schools and schooling systems is to prepare children for the world of employment.
To attain this goal, educational systems and their stakeholders must recognize the importance of
effective and motivating components not just in the classroom, but also in society at large.
Globally teaching and learning of accounting face challenges, which is why the American
Accounting Association's Annual Meeting was held in New York in 2009 with the goal of
bringing together the academic community to further accounting education and advance the
discipline and profession of Accounting (UNESCO, 2009, p.45). This mission should be
accomplished through the four focus areas listed below: expanding knowledge with the goal of
developing accounting in society; promoting effective learning by providing private workspaces
for accounting scholars; informing and influencing policy and practice; and advancing faculty
careers (UNESCO, 2009, p.34-35).

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Learners' negative attitude toward the subject, the medium of instruction used in a particular
school, poor learners' background in accounting, and a lack of interaction between schools and
learners were found to be some of the factors hindering the teaching and learning of accounting
in a study conducted by Atieh (2009) in Saudi Arabia. According to a study conducted by Riccio
(2008) in Brazil, accounting education and learning face a number of problems. The rationale for
this is that it intends to educate young people who will work in firms that use modern
information technologies (IT) and strive for continual organizational change.

Accounting appears to be a difficult subject to teach and study at the Cape Town education
district's high schools. In an analysis of National Senior Certificate (NSC) Examinations 2019-
2021, some of the issues in teaching and learning accounting can be noticed in the learners'
academic achievement in Accounting (Department of Education, 2014). Accounting is one of the
disciplines in which learners do not perform well academically at all levels: national, provincial,
district, and, in particular, in the Cape Town education district. Because South Africa has a
diverse economic structure, accounting is one of the most important disciplines in the country's
schooling. As a result, bookkeeping abilities are essential in this economic system for auditors,
accountants, and entrepreneurs. Exploring the issues that this subject's teaching and learning face
are therefore essential not only for the education systems purposes but also for the country’s
economy.

Accounting is one of the most significant disciplines for businesses, government agencies,
academic institutions, and non-profit organizations. Accounting supports the interests of a
variety of stakeholders, including business owners, creditors, employees, management,
government, and private organizations. Accountants and bookkeepers use accounting to measure
and communicate economic, financial, and other performance-related information to
stakeholders in a non-profit organization, government, or academic institution (Snyman, 2014,
p.6).

Accounting is sometimes referred to as the "language of business" by various worldwide authors

because of its basic importance in the corporate world (Sofat & Hiro, 2008; Riccio, 2008). The
South African government, corporate sector, communities, and parents regularly urge pupils to
pursue Accounting as their discipline of study. Accounting is taught in South African high

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schools as part of the Commerce program. This gives a chance for students interested in
majoring or specializing in accounting at the tertiary level.

Despite the Department of Basic Education's (DBE) "call" for inclusive education and
participation of stakeholders such as students, teachers, parents, communities, government,
tertiary institutions, non-governmental organizations (NGOs), and the private sector, schools in
the Cape Town education district face numerous challenges in the teaching and learning of
accounting (Steenkamp, Frick & Baard, 2009, p.69). Lack of resources, poor parental
participation, and lack of material understanding in accounting teachers are some of the issues
facing teaching and learning of Accounting in South Africa (SA), according to a study done by
Legotlo, Maaga, and Sebogo, (2002).

According to various researchers and authors, including Steiner and Foster (2009) and Fraser
and Killen (2005) Physical resources, human capital resources, insufficient input from the
corporate sector, and the inefficiencies of government systems all contribute to the challenges of
teaching and learning in schools. Another effect is that students in this district's secondary
schools are more likely to drop out due to a slew of frustrations stemming from the difficulties in
teaching and studying accounting. Physical resources, human capital resources, insufficient input
from the corporate sector, and the inefficiencies of government systems all contribute to the
challenges of teaching and learning in schools.

In light of this, the researcher set out to look into the difficulties that accounting teachers and
students face in the Western Cape Province, specifically in the Cape Town education district.
Internationally and nationally, the majority of researchers, both internationally and nationally,
have focused on issues in accounting teaching and learning. To the researcher's knowledge, no
study has focused on the issues facing Accounting teaching and learning in the Cape Town
education area, hence the researcher believes the study is worthwhile.

The study is guided by the following sub-questions: -

 What are the challenges faced by educators in teaching and learning accounting in public
secondary schools?
 What are the suitable teaching strategies and methodologies that can be used to teach
accounting in public schools?

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Aim of the study

The main aim of this study is to investigate the challenges faced in teaching and learning
accounting in public secondary schools in the Cape Town education district in order to develop
possible solutions to the problems.

Theoretical Framework

Any research must be founded on or rooted in a theory; hence a theoretical framework or theory
is critical while performing a study. Theory aids data coherence and allows research to progress
beyond the aimless, haphazard accumulation of accounts (McMillan & Schumacher, 2006, p.75).
Because it specifies the types of facts to be systematically observed, theory also serves as an
orientation for acquiring data. A theory in the study, according to Cohen, Manion, and Morrison
(2007, p.145), ensures stability and consistency, which will aid the researcher in capturing data
and conclusions that match the issue statement and research questions.

The motivational theories of learning are used in this study. There are two types of motivation:
intrinsic and extrinsic. Intrinsic motivation is a desire or drive that comes from inside. Students
who enjoy reading, for example, are intrinsically driven to read because there is something about
reading that they appreciate and that motivates them to do it even if there is no "reward" for it
(Lumkwana, 2010, p.59). Extrinsic motivation refers to factors outside of one's control, such as
financial incentives, praise, and recognition, as well as the presence of a diverse environment.
Theorists have devised a number of techniques to aid instructors in their efforts to create optimal
learning circumstances for students. The following are the learning motivational theories on
which this study is based: the achievement motivation theory of learning and Maslow’s hierarchy
of needs.

The achievement learning hypothesis is based on the assumption that most people desire to
achieve and experience degrees of aspiration, according to Moorhead and Griffin (1989, p.176-
177). People tend to desire to accomplish at the highest level possible while avoiding the chance

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of failure, according to the degree of aspiration idea. When people accomplish success, they have
a greater desire to achieve more.

Learners' desire to succeed will be bolstered if they encounter success.

Behavioural theory, according to Kruse and Muer (2009, p.2), treats the mind as a black box that
concentrates on changes in observable behaviours. As a result, the focus is on stimulus-response
and the reinforcement or discouragement of certain behaviours. For example, some students
claim that Accounting is difficult by putting themselves in a negative mindset about the topic.

Maslow's Hierachy Safety Needs: This study is also guided by Maslow's Hierachy Safety Needs
hypothesis, because safe and secure physical environments, such as classrooms, a computer
resource centre, and libraries, are required for conducive teaching and learning. Many schools in
the Mthatha education area, on the other hand, face issues in terms of a safe physical
environment. Overcrowding in classrooms, vandalized classroom windows and doors, a shortage
of libraries, and a lack of teaching tools are only some of the issues (Tebekana, 2013, p. 75). If a
student receives a higher or extremely encouraging grade in accounting, that student will be
encouraged, and she or he will strive for the highest grade in the near future, as well as the
school will be motivated to do more to support that student, hence the use of this idea.

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LITERATURE REVIEW
Challenges faced by educators in teaching Accounting in public secondary schools
Overcrowded classroom
Cohen and Manion (1983) imply that the setting of the classroom in terms of seating can make
any lesson. Giving a glimpse of a secondary school setting, especially in an inclusive mixed
ability grouping as found in schools, seats should be arranged in rows with a reasonable amount
of space between them to allow for proper teacher 'student and student interactions, as well as
allow for individual and group work. This calls attention to the setting of a classroom being
conducive for learning. This is worth noting because an overcrowded classroom is the opposite
of this logic invented by Cohen and Manion.

Mfreke (2016) also supports that one powerful guide for evaluating educational standards and
quality is an examination of the physical services available for learning experiences". This gives
us a clear highlight that there is a relationship between class overcrowding and student or teacher
outcomes (the success of the lesson).

Crucially we have witnessed that the infrastructure becomes limited where leaners must share
their textbooks where others would not have anything to read when they are at their homes. The
question is how do we see that a school is overcrowded? To answer this question, when a place
is built, it is then certified to carry a certain number of people, it must be conducive for them to
breathe and interact without barriers. In the school context, the teacher should be able to move
within the seats and facilitate that the learners are doing what they are told to do.

In Oscar Mpetha, teacher Ms Nomandla says that “the over crowdedness of classrooms put them
under a difficult situation that makes them seem as if they cannot do their job properly”.
Department of education notices these trends of poor results, in almost all subjects in recent
years in economics, this was their indicator. This can be noted due to the larger number of
students per class in Oscar Mpetha. To be more detailed malpractice is inevitable in a fully

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packed classroom. That has a negative impact on behaviour and grades, interaction, for example,
lack of space for the teacher to move, because of poor seating arrangements (Nguyen,2015).

Mfreke(2016) also identified five likely problems in large classes:

coping with the noise, persuading the class to use English, managing the introduction and setting
up of activities, making limited resources go a long way and monitoring the work of individuals
within the class. This calls attention to Xhosa speaking learners; this was indeed the case in my
teaching experience. Secondly, economics is taught in a medium of language that is English in a
South African context. There are more and more challenges and problems, but this problem gives
us the idea of having to attain high expected pass rate with this ugly situation further down which
learning is projected to take place and educational purposes are to be accomplished.

Even when they are writing a test they are cheating because the teacher does not have enough
adequate mobility in the classroom to facilitate during the tests that took place in the school. In
my experience, we had what we called Friday tests it was hard to conduct them because of
mobilization in the classroom. The only space I had was the front row, agreeing with this
statement found by Cohen (1983) that says” inadequate participation in the lesson by students
sitting at the back is a major problem caused by an overcrowded classroom. Importantly this
suggests that the noise making is the issue here because the back row is the loudest in the
classroom, I also had instances when I had to raise my voice because of the back row. When I
asked the students, who copied they had names that were on a list of almost all the classrooms
because they have not been participating in the classroom due to crowdedness.

Inadequate teaching and learning resources

According to the study of Sithole and Lumadi (2012), teaching or learning resources are
inadequate and that contributes to challenges in the implementation of the commercial subjects,
this includes both the textbooks and the teaching aids. One challenge facing the teachers and
students in the process of teaching and learning is that teachers lack adequate teaching resources
and when there is a lack of resources for a particular subject there is no progress that can take
place in that subject, teachers will struggle to educate learners in the required time. When the
teaching and learning resources are inadequate this may interfere with the proper implementation
of the curriculum and, therefore, a challenge in the subject.

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Poor planning and lack of workshops
Orientation workshops and content workshops are often a great challenge in the circuit.
However, even the qualified teachers tend to ignore Accounting as part of EMS, because they
feel it is challenging and therefore, cause the subject to be unpopular to the learners. This creates
the wrong impression that Accounting is a difficult subject. The assessments that they give
learners are not as meaningful as they should be and the majority of them are not comfortable
with using common tests set by either cluster, district, or even by the province, because that will
expose their ineffective teaching (Ballantine & Larres, 2007).

According to Ngwenya and Maistry (2012), planning is a crucial tool in the preparation to
deliver the content of the subject and lesson planning, considering that teachers need to be
prepared, and oriented to enable them to do their lesson effectively. From the researcher’s
teaching practice experience, teachers showed that preparation and effective planning is time-
consuming, they did not prepare for their lesson as should appear in the lesson plan and notes.

TEACHING STRATEGIES THAT CAN BE USED TO TEACH ACCOUNTING

SUBJECTS IN SCHOOLS
The cooperative learning approaches
Cooperative learning is a teaching method where mixed-level students are grouped into teams
and rewarded according to the success of the team, rather than an individual member's success.
Teachers have to choose cooperative learning simply because it draws the attention of students
and improves constructive learning and effective communication during the lesson. Prof Adu, Dr
Galloway and Olabisi (2014, 2039-2117) cited that “cooperative learning approach encourages a
kind of classroom atmosphere where students feel free to engage in a non-threatening teaching
and learning environment and make learners show a positive attitude to the topic because they
are interested in it”. A positive attitude will then improve the student-teacher relation and create
a positive overall experience. Vygotsky (1962) stated that adult support helps a child to work
beyond its basic capacities to help him surpass what can be done by himself.

The learner-centered approach

Robb (2018) considered learner-cantered teaching is an approach that places the learner at the
center of the learning. This means that the learner or student is responsible for learning while the

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teacher is responsible for facilitating the learning. Some teachers promote learner cantered
teaching approach because firstly it improves participation. For example, it addresses all the
essential needs of learners, ensuring learners get a personalized and convenient learning
experience. When students feel or perceive that their teachers are adopting appropriate methods
to teach them, they become more actively involved in the teaching/learning process and have a
positive attitude towards the subject. Teachers must not only use a teacher-centered approach
because it does not promote student participation, only the teacher talks, and learners are just
listening to the teacher. When that kind of approach is practiced then learners start to get bored
because they do not participate resulting in learners being disruptive and misbehaving in the
classroom.

Role play method

According to Dr. Rudolf (2017) role play is the method which involves playing the role of a
reality. It is one of the methods mostly used in economics. Teachers can use role play to clearly
demonstrate the basic processes as true to life. Demonstrations allow students to see, learn and
practice the skills and habits displayed.

For example, economics teachers may establish a task by providing data on economic conditions
such as balance of payments, level of employment, development, consumption by allowing
students to place themselves in the position of a Minister of Economic Planning and face a
particular decision. This could promote and improve learners ' understanding of the topic and
begin to develop curiosity and a positive attitude towards the topic itself and the educator as
well. This ensures a successful process of teaching-learning.

Group discussion method

Discussion strategies are effective in creating constructive thought for the learners when
engaging with the rest of the group. Teacher and student engage in a cooperative effort to search
in the classroom for knowledge or solution to a problem. Hilbrandt (2019) argued that “as
learners discuss as a team, it allows them to articulate themselves verbally, form their ideas
together with their peers ' thinking and develop a tolerance for those with whom they can
disagree”. An environment for discussion often offers an atmosphere that can improve team
dynamics and class unity. What is also important about group discussions is that they provide for

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more teacher-student contact. In fact, educators have greater control of what is being taught as
they can guide the discussion and that makes students remain focused on the lesson.

The influence of home or parental support in the process of teaching and learning
accounting

In this study, parental support refers to many sorts of parental involvement in their children's
education. Attending school functions, inspiring your child with schoolwork and attendance,
responding to school commitments, assisting in punishing learners, assisting your child with
homework, and having an active position in school governance are all examples of parental
support (Double, 2013, p.34). Mji and Makgato (2006, p.36) believe that there is a favorable
association between parental involvement and student accomplishment. Parents are regarded as
primary educators, referring to the fact that children are born and taught at home by their parents
before entering school. Parents have a distinct edge over others in that they may provide a more
consistent and good influence on their children that can enhance and complement what the
school nurtures (Mji & Makgato, 2006, p.37).

Parental participation is certainly important in teaching and learning in this aspect. Involvement
in school programs and the purchase of necessary school equipment (books, clothing) is also
crucial. However, many youngsters fall short in terms of the material they learn because they
lack the requisite education and hence find it difficult to assess and grasp what was done at
school (Maduna, 2007, p.47). Mji & Makgatho (2006, p.38) concur with LaBahn (1995) that
parental participation, in virtually any form, results in measurable improvements in children's
performance. The concept of parental interaction with the student and the school is critical, and it
can provide significant benefits for all parties involved. However, it's been discovered that
schools don't always understand what the term "parental involvement" entails.

Murphy (2009, p.67) agrees with Mji and Makgatho (2006) that the concept of parental
participation is made up of two fundamental components that work together. "One of them is a
level of parental commitment to help, which includes things like encouraging the learner, being
sympathetic, reassuring, and understanding; another is a level of parental involvement and
participation, such as doing something visible. "An involved parent is defined by a mix of
amount of commitment and active participation" (Murphy, 2009).

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Learners' home backgrounds play a crucial effect in their educational careers and academic
performance (Double, 2013, p.58). Many of the parents are farmers, while others are teachers.
The family's role in the socialization of a child is a determining factor in the child's environment.
Juniase (2009, p.78) emphasizes that a child's socialization experience, family objectives, and
parent jobs all have an impact on his or her academic progress. According to Rammala (2009,
p.45), students who have access to resources such as uniforms, books, assistance, reading time,
television, radio, and computers have an advantage over those who do not. As a result,
individuals with an advantage will be better informed about current events. As a result, learners'
lack of exposure to educational resources from poor homes may have an impact on their
performance when compared to those who do.

Schools should not overlook the importance of incorporating families and parents in winning
children’s trust, according to Mahlo and Taole (2011, p.67). Students who have involved parents
perform better academically and socially than students who do not have interested parents. The
success of students' educational development in the classroom is heavily reliant on excellent
communication and cooperation between parents and school officials (Mahlo & Taole, 2011,
p.68). Double (2013, p.37) agrees with Mahlo and Taole (2011, p.86) that active parental
involvement in their children's education is critical for improving school discipline and student
academic success. School-based innovations sometimes fail due to the schools' incapacity or
reluctance to include parents in meaningful ways in the development and execution of their
programs (Ishaq, 2011, p.51).

Lack of parental support is blamed by Elliot and Kington (2005, p.35) for rural secondary
students' poor performance. There is a link between parental involvement in homework activities
and student achievement. Even if those without parental support had a higher intelligence
quotient, students with parental support in homework performed better than those without
parental support. There's also a link between excellent accomplishment and spending quality
time on assignments (Double, 2013, p.67).

Because some parents and guardians have not completed high school, they may not be excellent
academic role models for their children. As a result, such students' performance is typically poor
(Zachariah, Mbugua, Kibet, Mungiria, George & Nkonke, 2012, p.87). Based on the studies
discussed above, it can be stated that parental support plays an important influence in students'

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academic achievement because such students have access to resources such as LTSM, fees, and
recognition from their families.

CONCLUSION
The researcher presented the study's background in this chapter, noting some of the issues that
have been identified by prior researchers in the teaching and learning of accounting. The
problem statement demonstrates how the challenges facing the teaching and learning of
accounting affect education stakeholders such as teachers, parents, students, teacher unions, and
department of education officials at secondary schools in the Cape Town education district. The
study's goal is to investigate the issues that these schools face when it comes to accounting
teaching and learning. This chapter also discusses the study's significance, as well as the study's
advantages and beneficiaries. The study's foundational theories are also explained.

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