Exploring the factors influencing the decline of learners electing accounting at the high school level within the Western Cape

Abstract

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.