The Phasing Out of Accounting at the Further Education and Training Level: A Case Study in the Limpopo Province of South Africa

Abstract

The study investigated the phasing out of accounting at the Further Education and Training (FET) level in Limpopo Province. This study employed a qualitative approach to explore challenges that led to the phasing out of accounting. Literature from primary and secondary sources was reviewed to collect detailed insights. Participants of this study were purposively selected. This was followed by interviews with one (1) Provincial Subject Coordinator, ten (10) Subject Advisors, and ten (10) Principals in Limpopo Province. The data collected was coded, transcribed, and analyzed thematically using verbatim. Based on the investigations conducted in the Limpopo Province in district offices, and schools, critical factors such as a decrease in the number of learners enrolled for Accounting, improper teaching qualifications for Accounting, career guidance not offered properly, and results-driven conditions set by the Government. Addressing these factors may lead to the reinstating of Accounting in FET. Accounting and the reintroduction of the subject in schools that have already phased out the subject. These findings are vital in South Africa, which is experiencing a serious shortage of chartered accountants and other financial and auditing professionals. This study recommends qualitative research on the teachers' perceptions of the schools that phased out Accounting in the future.