Accounting as subject choice: narratives from high school learners

Abstract

This article examined factors influencing learners’ choice of Accounting as a subject in the Further Education and Training (FET) phase of South African public high schools. Using a qualitative case study approach, the study explored barriers to learners’ uptake of Accounting and identified strategies to address them. Data was generated through structured interviews, focus groups and document analysis with sixteen learners (Grades 9–12) and four Accounting teachers, purposively selected from public secondary schools in the Gauteng Province. Thematic analysis revealed that perceived teacher incompetence significantly shaped learners’ attitudes towards Accounting, often resulting in fragmented teaching practices that undermined curriculum implementation. Additional barriers included negative learner attitudes, misaligned parental expectations, and the prioritisation of science subjects over commerce-related subjects. This investigation recommended targeted teacher development programmes, the integration of digital learning tools, and strengthened involvement of subject advisors to promote sustainable growth in Accounting education within the Tshwane South district. The findings contribute to ongoing debates on improving learner participation and performance in Accounting in South Africa.