Inclusive accountancy programmes in South African higher education: a revised teaching approach

ABSTRACT

The primary objective of the study was to propose a teaching approach for first-year Financial Accounting modules, that may improve the success rates of marginalised students enrolled for inclusive diploma type accountancy programmes. The study followed a multi-phased approach with a research methodology for each phase. These include an extensive literature study, qualitative focus group discussions and a survey questionnaire. A teaching approach was developed from the results and findings, which was pilot tested. The study is underpinned by the theory of reasoned action – focussing on the notion of changing student attitude through classroom management and student engagement. Results from the statistical analyses of student academic performance on completion of the academic semester following the pilot test, revealed that the teaching approach significantly improved students’ success. The revised teaching approach can be successfully implemented at all universities teaching accounting.

KEYWORDS:

• Accounting Education
• Inclusive Accountancy Programmes
• Success Rate
• Teaching Approach

Disclosure statement

No potential conflict of interest was reported by the authors.

ORCID

Lourens J. Erasmus http://orcid.org/0000-0003-3692-9586

Houdini Fourie http://orcid.org/0000-0003-0023-9006

Additional information

Funding

This work was supported by National Research Foundation; Nelson Mandela Univeristy; Tshwane University of Technology; The Department of Higher Education and Training (DHET) of South Africa.