The use of learner-centred approaches in teaching accounting to enhance learners’ performance at high schools (grades 10-12)

Abstract

The goal of this research study was to understand the use of learner-centred approaches in teaching Accounting to enhance performance of learners at high schools (Grades 10-12). The teaching of Accounting in high schools is facing challenges. The Department of Education, through many curriculum implementations and revisions, have introduced a new approach to teaching as outlined in the National Curriculum Statement (NCS) Curriculum and Assessment Policy Statement (CAPS). This policy, as with previous ones, emphasises a change in teaching pedagogy emphasising learner-centred approaches in contrast to the traditional teacher-centred approaches which favour rote learning. The Department aims at developing knowledge but links that with acquiring and developing the skills of thinking critically and creatively, working as an individual or a member of a team, organising and managing oneself responsibly and effectively, collecting, analysing, organising and critically evaluating information, communicating effectively, using science and technology effective (DBE, 2011:5) in order to be able to adapt to the requirements of the commercial industries. It was found out that learner-centred approaches can enhance the performance of learners in Accounting in high schools. The researcher used a qualitative approach together with an interpretive perspective to examine the themes. Four high schools, four Accounting teachers and four Heads of Departments were selected from the Ximhungwe circuit in Bohlabela District in Bushbuckridge. Data was collected through observations and interviews. Data were analysed and findings presented. The findings reveal how the Economic and Management Sciences curriculum has a negative effect on Accounting in the higher grades of 10-12, by not developing a solid foundation for the subject. It also revealed that school, parent and learner-based challenges also contribute to a poor perception of Accounting and high failure rates. The research study revealed that learner-centred approaches can improve teaching and learning of Accounting. Recommendations were made in that respect.