Teaching approaches and strategies used by grade 12 accounting teachers: a case study in Vhembe West District

Abstract

This study explored the teaching approaches and strategies experienced by Grade 12 Accounting teachers in the Vhembe West District, following the transition from the National Curriculum Statement (NCS) to the Curriculum and Assessment Policy Statement (CAPS). These curriculum reforms introduced new content, assessment expectations, and pedagogical demands that significantly reshaped Accounting teaching. Guided by the constructivist theoretical framework and an interpretivist, phenomenological paradigm, the study sought to understand teachers lived experiences and how these shaped their instructional practices and learners’ performance. A qualitative descriptive case study design was employed. Data were collected from 14 Grade 12 Accounting teachers using semi-structured interviews and classroom observations. Thematic analysis revealed four dominant themes: curriculum changes and their impact; teaching approaches and strategies; teacher support and professional development; and recommendations for improving teaching and learning. Findings show that while curriculum changes aimed to align Accounting with international standards, teachers experienced challenges such as insufficient training, outdated textbooks, increased workload, and learners’ poor foundational knowledge from earlier grades. In response, teachers adopted learner-centred methods including group work, peer learning, real-life scenarios, and digital resources such as YouTube and Excel to improve conceptual understanding and engagement. The study concludes that successful delivery of the Grade 12 Accounting curriculum requires strengthened professional development, improved resource provision, enhanced collaboration among teachers, and earlier reinforcement of accounting foundations in lower grades. The findings provide insights for policymakers, curriculum developers, and educators seeking to improve teaching practices and learner outcomes in Accounting.