School-based factors affecting Grade 12 accounting learners’ performance in the General Certificate Secondary Examination (GCSE) in Eswatini

Abstract

In the sequential explanatory mixed methods study reported on here we examined school-based factors contributing to the poor performance of Grade 12 accounting learners’ the GCSE in the Lubombo and Manzini regions of Eswatini. The random sample for the quantitative phase comprised 400 accounting learners and 80 accounting teachers from 10 schools performing well, achieving good results, and 10 schools performing poorly, achieving low quality results. Purposive sampling was used for the qualitative phase to select 6 learners and 4 teachers from schools that performed well, and 6 learners and 4 teachers from schools that performed poorly. The data collection instruments were questionnaires and semi-structured interviews. Quantitative data were analysed using the Statistical Package for Social Sciences (SPSS), while thematic analysis was used for the qualitative data. Incongruities existed between learners’ and teachers’ perceptions of the school-based factors affecting Grade 12 accounting learners’ performance in the GCSE in Eswatini. The quantitative results indicate the variables contributing to poor learner performance in accounting as lower period allocation; checking of learners’ work; setting a minimum on the number of tests per term; timely delivery of textbooks; provision of study time; discussion of results, and motivation of teachers and learners. Teachers, on the other hand, felt that the variables affecting learners’ performance were setting a minimum on the number of tests per term; awarding pupils for good performance; placing emphasis on science subjects; the provision of reference material; motivation of teachers and learners; checking of learners’ work; subject combinations; lower period allocation; discussion of results, and timely delivery of textbooks. The qualitative results reveal that learners identified common school variables contributing to their poor performance as not receiving textbooks on time, their work not being checked, and a lack of parental involvement. Teachers identified delivery of textbooks, emphasis on science subjects, and teachers’ poor motivation and administration as school variables contributing to learners’ poor performance in accounting. The relationships between school variables and demographic variables were found to be low. This study offers insight into what secondary school accounting teachers in emerging economies may experience as variables that affect learners’ performance in accounting, and the need to pursue pedagogical practices that can respond to these variables.