Comparative evaluation of grade 10 accounting learners’ performance in papers 1 and 2 in the Lejweleputswa district

Abstract

This mixed methods study was carried out in the Lejweleputswa district, Free State. Its aim was a comparative evaluation of grade 10 Accounting learners’ performance in papers 1 and 2 since the splitting of the Accounting paper and also to develop strategies to improve Accounting learners’ performance. To investigate this phenomenon, a review of the literature was conducted which showed that the performance of grade 10 Accounting learners is still an issue which needs thorough interventions. The discussion included Accounting as a subject in the South African curriculum, and English as language of learning and teaching, with a possibility of teaching Accounting in the mother tongue in South African schools. The population was Grade 10 teachers and learners in the Lejweleputswa district. Convenience sampling was used to select a study sample of 5 teachers and 100 learners, and in the selection process of the target samples, performance of each school was considered. The quantitative data was collected using a content based closed-ended questionnaire and document analyses. The qualitative data was collected using an open-ended questionnaire and face-to-face interviews. The data was analysed using descriptive statistics (Mean, Median and Standard deviation) and quantified into thematic data analyses with an explanation in each category. Inclusively, the data collected revealed that learners’ activities determine their understanding in each Accounting topic. Formative assessment tasks should be done after each topic and feedback with corrections should be provided to the learners. It is extremely important to have a good Accounting background and a good Accounting foundation because, in Grades 8 and 9, EMS is based on theory, not financial literacy which forms the background of Accounting. This causes many learners to struggle in Grade 10, because they do not have the necessary background/foundation in Accounting. The study further revealed that the splitting of Accounting has been effective since it was introduced, and that most schools have improved in terms of Accounting performance. However, for some schools, the split has brought about a challenge, since paper 2 consists of three terms’ work and the consequent workload for teachers has proved too great. In addition, the findings showed that English is a barrier to learning and teaching in township schools, and hence that use of the mother tongue would be the better option and solution for South African schools. The findings further confirmed the important need for teachers to possess a deep and sound knowledge of the subject content. The scarcity of resources has brought about enormous challenges in most schools because learners were sometimes forced to crowd around one textbook and share calculators. The study recommends learning strategies such as problem-based learning and self-directed learning, and that Accounting learners should consider project-based learning to help them develop the necessary skills.