Magister Commercii - MCom (Accounting)

Permanent URI for this collectionhttps://hdl.handle.net/10566/25004

Browse

Recent Submissions

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item type: Item ,
    Exploring the factors influencing the decline of learners electing accounting at the high school level within the Western Cape
    (University of the Western Cape, 2026) Simons, Shameema; Jansen, Jade
    This study aims to explore the factors contributing to the decline in the number of learners completing grade 12 with accounting as an elective subject. To achieve this aim, this study is structured around three objectives: first, to identify the factors contributing to learners' decisions not to choose accounting as a subject during the FET phase; second, to explore the reasons for the drop-out rates of learners who initially selected accounting as a subject during the FET phase, but did not complete grade 12 with accounting; and third, to investigate the rationale for schools discontinuing accounting as a subject. Using a qualitative research design, the study examines data from various participant categories. These categories include: (i) learner participants (grade 9 learners choosing subjects, grade 10 learners who chose not to elect accounting, and learners who initially elected accounting but later dropped it), (ii) accounting teachers, and (iii) school principals. This comprehensive approach allows for rich, nuanced data to be extracted from this study. The findings show that learners’ career aspirations, perceived subject-specific competence, and confidence in mathematics influence both the decision to elect accounting and, in some cases, the decision to drop it. For learners, their experiences with subject teachers affect whether they continue with a subject. Perceptions of accounting as a high-workload, rigid, and intellectually demanding subject further deter sustained learner participation. At the school level, the study reveals that although accounting is viewed as a valuable subject, its delivery is hindered by resource constraints and inadequate teacher preparedness and professional development. Based on the findings, the study suggests improving teacher training, addressing staffing and resource challenges and increasing learner engagement with accounting-related career pathways. It is also suggested that student feedback be solicited about their experiences with teachers, ensuring this is considered as a developmental tool.
  • Thumbnail Image
    Item type: Item ,
    Exploring perceived experiences of certificate in the theory of accounting (CTA) registered students and accounting lecturers on the implemented flipped classroom approach at a university in the Eastern Cape.
    (University of the Western Cape, 2025) Sidzumo, Hlumelo Kwezilomso
    While various studies have explored students’ perceptions of the flipped classroom approach within the context of accounting education in South African universities (Mulder & Van Oordt, 2015; Lubbe, 2016; Van Niekerk & Delport, 2022; Sexton & Rudman, 2022; Steenkamp & Van Schalkwyk, 2023; Winfield & Whitelaw, 2024), little is known about lecturers’ perceptions about the flipped classroom and most the studies were conducted for undergraduate programmes. Most of these studies were conducted before the Covid-19 pandemic and examined the use of the flipped classroom as an intervention for a specific module within a particular qualification. These perceptions could potentially change as a result of universities adopting blended learning during and after the Covid-19 pandemic. This study aimed to investigate both the postgraduate accounting students’ and their lecturers’ perceptions of a postCovid-19 flipped classroom approach implemented at a university in the Eastern Cape. A mixed-methods approach was employed in this study, and within this approach, a convergent parallel research design was selected. To solicit students’ perceptions of the flipped classroom approach, an online questionnaire was used, consisting of both closed-ended and open-ended questions. Interviews were also held with lecturers using a semi-structured interview guide to solicit their perceptions. The results of this study revealed that students perceived the flipped classroom as enabling self-regulated learning, peer learning, and the development of lifelong learning skills. However, students expressed that the flipped classroom increased their workload, and the effectiveness of the flipped session heavily depended on completing the pre-classroom activities. For the lecturers, the results revealed that the flipped classroom has enabled them to respond to students’ learning needs, focus on higher-order thinking skills, and lead to the development of some of the enabling competencies. However, the study also revealed that the implementation of flipped classrooms has increased the workload of lecturers. This study provides valuable insights for universities that want to implement the flipped classroom as their pedagogical approach, as it examines both students and lecturers. However, despite the rich insights, this study was conducted using a small sample (65 students and five lecturers), which could limit the generalisability of the findings.