Open AccessThe challenges of implementing the Curriculum and Assessment Policy Statement in accounting
Author(s) -
Mantekana Jacobine Letshwene,
Elize du Plessis
Publication year - 2021
Publication title -
south african journal of education
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.408
H-Index - 27
eISSN - 2076-3433
pISSN - 0256-0100
DOI - 10.15700/saje.v41ns2a1978
Subject(s) - syllabus , curriculum , subject (documents) , medical education , accounting , mathematics education , pedagogy , qualitative research , plan (archaeology) , psychology , medicine , sociology , computer science , library science , business , social science , archaeology , history
South African schools have experienced several curriculum changes over the past few years. In this article we report on the findings regarding the challenges experienced by heads of department (HODs) with the implementation of the Curriculum and Assessment Policy Statement (CAPS) in accounting. A qualitative approach, modelled on the interpretative perspective, was used to explore these challenges, namely: medium of instruction; time allocated to complete the syllabus; poor subject content foundation; progression of learners; and the integration of economic and management sciences (EMS). Open-ended individual interviews with 12 HODs were used as a data-collection technique. The findings indicate that the time allocated in the annual teaching plan (ATP) for accounting may have a negative impact on effective teaching and learning and learner performance. It has also been noted that EMS teachers are not sufficiently competent to teach financial literacy, which may affect learners’ subject choices prior to Grade 10. Grade 8 and 9 learners lack exposure to accounting due to subject integration and learner progression. Furthermore, accounting textbooks do not prepare learners for school-based assessments (SBAs) or examinations. Recommendations include that subject choice should occur in Grade 8, rather than Grade 10, and that a secondary school improvement programme (SSIP) should start from Grade 10, and not Grade 12.