The role of economic and management sciences (EMS) in preparing learners for accounting in grade 10

Abstract

The thesis explores the role that the learning area, EMS, plays in preparing learners for Accounting in grade 10.

EMS in grade 9 includes accounting related assessment standards upon which the grade 10 Accounting curriculum builds. The grade 10 Accounting curriculum is based on the assumption that learners have mastered the related content in grade 9. The effective implementation of EMS in grade 9 is therefore important for the teaching and learning of Accounting in grade 10. The main objective of the study was to determine to what extent the accounting related assessment standards were taught and to engage with the key factors that impact on the effective delivery of the accounting focus in EMS.

A sample of five schools within a specific geographical area in the Western Cape was identified. The study used multiple data collection methods in order to increase the validity of the results, namely, a learner assessment, interviews and document analysis. The planning and assessment documents of EMS teachers as well as the assessment tasks of the EMS learners were analysed to ascertain how teachers planned to teach and assess the learning area, particularly the accounting focus within EMS.

The conclusions were drawn against the policy-practice theoretical framework. The study revealed a gap between EMS policy and EMS practice. There was very limited exposure to the accounting related assessment standards in EMS. This could be attributed to a number of factors including teacher qualifications and training, lack of support, policy shortcomings, absent guidelines, etc. There was a disjuncture between what teachers believed and what they were translating into practice. Even though all the teachers enjoyed teaching Accounting and most of them believed in the importance of this discipline in preparing learners for the Further Education and Training Band and their personal lives, they were not teaching it effectively.

Recommendations have been made in terms of the learning area policy, professional development and support for teachers and learners. Even though the study was limited to five schools in a particular geographical area, its findings may be applicable to many South African schools where EMS teachers face the same policy, teacher and learner challenges or shortcomings.