Exploring the teachers’ proficiency in teaching Financial Accounting in Grade 11: a case of the accounting teachers in Ugu District.

Abstract

Accounting as a subject is affected by changes in the discipline of Accounting and the international reporting standards in order to prepare learners for studies in Higher education institutions. These changes are evident in the Accounting curriculum in the National Curriculum Statement (NCS) in 2006 and then in the Curriculum and Assessment Policy Statement (CAPS) in 2012. The implication of this is that the focus of the recent curriculum reforms demand Accounting teachers in their teaching practice to assist learners in developing analytical skills that are supported by well-reasoned, logical arguments that are not only limited to figures and formulas. As such, the teaching of Accounting requires more open-ended scenarios and open assessment dialogue or two-way communication between the learner and a teacher to engage learners in debates while challenging them to think creatively. Conceptual and problem-solving teaching approaches that provide learners with the appropriate skills to succeed at tertiary level are required. However, teachers’ content knowledge and their approach in imparting the content knowledge play a vital role in the quality of their instruction, particularly in times of curriculum reforms. To facilitate the learning of school Accounting, teachers need a particular kind of proficiency. Therefore, the learners’ development of financial understanding usually depends heavily on how well developed the teacher’s proficiency is in Accounting. Consequently, the proposed study seeks to explore the proficiency of Accounting teachers in teaching Financial Accounting in Grade 11. This study employed a qualitative case study design to gain an in-depth understanding of teachers’ proficiency in teaching Financial Accounting aspects in Grade 11 in Ugu District. The study was located within the interpretive paradigm. Four Grade 11 Accounting teachers from Ugu District in KwaZulu-Natal were purposely and conveniently sampled for this study. Semi-structured interviews and lesson observations were conducted with the teachers in their schools and interviews were audio-taped. Findings revealed that Accounting teachers demonstrated their knowledge of the Accounting curriculum through the use of numerous teaching approaches to teach and consolidate learning of Financial Accounting. In order to enhance the development of the different skills needed in learning Accounting, learners were allowed opportunities to work collaboratively and interact with their peers. Lack of understanding of basic Accounting concepts, lack of resources like textbooks and calculators, language barrier in learning of Accounting subject and lack of support from parents or guardians were some of the challenges indicated by teachers during interviews. However, Accounting teachers were able to use their understanding of the subject to devise strategies to assist learners despite the challenges. This study concluded by making the following recommendations: Accounting teachers to develop vocabulary for Accounting terms that are frequently used in the teaching and learning process. Teachers to encourage learners to read more often and visit the school library during break times, morning and afternoon studies. Teachers to work closely with parents with the purpose of discussing learners’ progress.