The challenges of implementing the Curriculum and Assessment Policy Statement in accounting

Abstract

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.

Post-Covid Lockdown Assessment of Blended Learning Approach for Distance Education in Ghana: implications for human resource managers and curriculum implementers

“…Human resource managers and curriculum implementors also need to evaluate their academic programmes and courses offered to determine which courses or components of the course contents should be taught online or face-to-face (Letshwene, & Plessis, 2021 ).This is because calculation subjects such as (Mathematics, Accounting among others) can be very challenging when taught on online platforms without an online board for calculations and demonstrations.…”

Using critical pedagogy in English education: Disjunctures between pre-service teachers' preparation and opportunities for implementation

“…On the one hand, the Annual Teaching Plan ensures that all curriculum content is covered within a desired timeframe and provides a helpful structure for new teachers who may find it useful to know what they need to teach when (Bower, 2019;Letshwene & Du Plessis, 2021). On the other hand, it has been found by teachers to be inflexible since it leaves little room for teacher manoeuvres such as bringing in creative activities (Bower, 2019).…”

“…On the other hand, it has been found by teachers to be inflexible since it leaves little room for teacher manoeuvres such as bringing in creative activities (Bower, 2019). Furthermore, it is too fast paced and therefore does not allow teachers the time to diagnose learners' knowledge and skills gaps and then design teaching to meet these needs (Bower, 2019;Letshwene & Du Plessis, 2021). Ultimately, it does not promote equal education because it adopts a one-sizefits-all approach whereas learners have different cognitive abilities.…”

“…Inconsistencies within CAPS present challenges to applying critical pedagogy in the English classroom. In their study on the challenges of implementing CAPS in accounting, Letshwene and Du Plessis (2021) found several problems with CAPS, one of which is the integration of subjects (economics, accounting, and business studies) at Grades 8 and 9, that forces some teachers to teach outside their fields of knowledge and expertise. Similarly, our close analysis of the CAPS document for English FAL reveals contradictions in terms of implementation in the classroom.…”

Collaborative teaching strategies used to enhance learning of accounting concepts

“…The dawn of democracy in South Africa led to many alterations in the South African education system after 1994 (Letshwene & du Plessis, 2021). These changes are reflected in frequent curriculum changes that took place, from the NATED 550 to the National Curriculum Statement (NCS), and to that which is used now, the Curriculum and Assessment Policy Statement (CAPS) (Golightly & Van der Westhuizen, 2017).…”