Abstract
This article explores the elements that contribute to the poor performance of grade 12 learners in Accounting. As far as Accounting as a school subject in South Africa is concerned, there is a growing concern about the underperformance of learners, due to both a decrease in learners who enrol for the subject in grade 12 and the low pass rate in the National Senior Certificate examination. Existing research points out that fewer students elect Accounting as a grade 12 subject and that the performance of these students is below the average pass rate when compared to other subjects. This article employed as research methodology a qualitative case study in which interviews were used to collect data. Based on the case study conducted in the Frances Baard District Municipality in the Northern Cape, this article identifies critical factors that contribute to the underperformance of learners in grade 12 Accounting. Addressing these factors may contribute to the improvement of the performance of learners in Accounting. This is relevant for South Africa, which is experiencing a serious shortage of chartered accountants and other financial and auditing professionals.
Highlights
Education reflects the broad economic, social and political structure of a country as well as the services it provides, and is regarded as one of the most powerful and proven methods for sustainable development (United Nations, 2015)
The findings of this study show that there is an underperformance in grade 12 Accounting in South Africa, and in the Northern Cape
Basic Education in South Africa and Provincial Government Education Departments, it seems that the number of learners who pass Accounting in the grade 12 National Senior Certificate is decreasing annually
Summary
Education reflects the broad economic, social and political structure of a country as well as the services it provides, and is regarded as one of the most powerful and proven methods for sustainable development (United Nations, 2015). Improved quality of basic education has been identified by the South African government as one of the twelve outcomes of the National Development Plan (RSA, 2017). According to Spaull (2013), most South African learners cannot read, write and compute at grade-appropriate levels, and their performance in national as well as international assessments is worse than that of many low-income African countries. Underperformance among secondary school learners is an international problem, since no education system is immune to poor performance (Rammala, 2009). As far as Accounting as a school subject in South Africa is concerned, there is a growing concern about the underperformance of learners, due to the decrease in learners who enrol for the subject in grade 12 and the low pass rate in the National Senior Certificate examination
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