Accounting Teachers’ Quality of Use of Pre-Tertiary Accounting Curriculum in Ghana’s Secondary Schools

Abstract

The purpose of this study was to gauge the quality of use of pre-tertiary Accounting curriculum in Ghana’s secondary schools using Concerns-Based Adoption Model Level of Use as a proxy. Using an equivalent status sequential mixed methods design, 155 out of a population of 402 senior high school accounting teachers were selected at random to participate in the study. Both Levels of Use Questionnaire and Interview Guides were used to collect data. All the teachers responded to the questionnaire. Out of the 155, only 30 of them were selected on purpose to participate in the interview. Data was analysed with help of frequencies, percentages, and themes. The study found that even though most teachers implemented the accounting curriculum sustainably, others’ use of the curriculum was mediocre. The quality of use of the curriculum was shaped by teachers’ perceived relevance of the curriculum, level of difficulty of topics, availability of teaching aids, interest of the teacher, availability of curriculum materials, and freedom offered teachers to implement the curriculum.