Factors that influence learners’ performance in grade 12 Accounting: A case study in the Northern Cape
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Keywords

Accounting
Northern Cape Provincial Government
learner performance
underperformance

Abstract

This article explores the elements that contribute to the poor performance of grade 12 learners in Accounting. As far as Accounting as a school subject in South Africa is concerned, there is a growing concern about the underperformance of learners, due to both a decrease in learners who enrol for the subject in grade 12 and the low pass rate in the National Senior Certificate examination. Existing research points out that fewer students elect Accounting as a grade 12 subject and that the performance of these students is below the average pass rate when compared to other subjects. This article employed as research methodology a qualitative case study in which interviews were used to collect data. Based on the case study conducted in the Frances Baard District Municipality in the Northern Cape, this article identifies critical factors that contribute to the underperformance of learners in grade 12 Accounting. Addressing these factors may contribute to the improvement of the performance of learners in Accounting. This is relevant for South Africa, which is experiencing a serious shortage of chartered accountants and other financial and auditing professionals.

OPSOMMING
Faktore wat die prestasie van leerders in graad 12-Rekeningkunde beïnvloed: ’n Gevallestudie
in die Noord-Kaap 
Hierdie artikel ondersoek elemente wat bydra tot die swak prestasie van graad 12-leerders in Rekeningkunde. Wat Rekeningkunde as ’n skoolvak in Suid-Afrika betref, is daar toenemende kommer oor die onderprestasie van leerders, as gevolg van die afname in leerders wat in graad 12 vir die vak inskryf, en die lae slaagsyfer in die eksamen vir die Nasionale Senior Sertifikaat. Bestaande navorsing wys daarop dat minder leerders Rekeningkunde as graad 12-vak kies en dat die prestasie van hierdie leerders onder die gemiddelde slaagsyfer is as dit met ander vakke vergelyk word. Hierdie artikel maak van ’n kwalitatiewe gevallestudie gebruik as navorsingsmetode waarin onderhoude gebruik is om data in te samel. Op grond van die gevallestudie wat in die Frances Baard-distriksmunisipaliteit in die Noord-Kaap uitgevoer is, word ’n aantal kritiese faktore geïdentifiseer wat bydra tot die onderprestasie van leerders in graad 12-Rekeningkunde. Die aanspreek van hierdie faktore kan bydra tot die verbetering van die prestasie van leerders in Rekeningkunde. Dit is relevant vir Suid-Afrika wat ’n ernstige tekort aan geoktrooiieerde rekenmeesters en ander finansiële en ouditpersoneel ervaar.

https://doi.org/10.19108/KOERS.86.1.2508

https://doi.org/10.19108/KOERS.86.1.2508
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