Exploring teachers’ reflections on the teaching of the cash-flow statement in Grade 12 Accounting on Mashona Circuit, Mahlabathini CMC in KwaZulu-Natal.

Abstract

The aim of this action research was to explore the reflections of Accounting teachers on the teaching of the cash-flow statement in Grade 12 in rural schools on the Mashona circuit, Mahlabathini CMC in KwaZulu-Natal. There is a decline in the pass rate in Accounting. One of the sections that contributes to this failure rate is the cash-flow statement section. Thus, this study aims to gain in-depth knowledge and transformation in the teaching of the cash-flow statement in Grade 12 Accounting. For this reason, it is adopted as a critical paradigm. The research also intended to answer the following research question: What are the teachers’ reflections on the teaching of the cash-flow statement in Grade 12 Accounting in rural schools of Mahlabathini? The second research question was based on what informs teachers’ reflections on the teaching of the cash-flow statement in Grade 12 Accounting in rural schools of the Mashona circuit. Data was generated through reflective activity, one-on-one semi-structured interviews, and a focus-group discussion. Purposive and convenience samplings were used in grouping teachers for easy accessibility. Data were analysed using guided analysis. The study was framed by the concepts of the curriculum spider web to explore teachers’ reflections on their teaching practices. The findings outlined that teachers draw from self-reflection, verbal-reflection, and written-reflection in their teaching. The findings from studies further indicated that teachers were mostly influenced by self-rationale and verbal rationale in the teaching of the cash-flow statement as a subtopic of financial statements. Findings also revealed that teachers are not aware of all factors underpinning their teaching practices, having unequal acknowledgement of schools’ quintiles, which could badly affect prescribed, enacted, and assessed curriculum. This study recommends that teachers draw from all reflections for balanced implementation of the cash-flow statement section.