Accounting teachers’ curriculum perspectives towards the accounting syllabus

Abstract

The purpose of this study is to gain insight into teachers’ interpretation of the accounting syllabus key components so that the alignment with the syllabus design orientation meant to address the accounting curriculum goals can be deciphered. The theory of curriculum orientation was employed as a lens through which the data were generated and analysed. The study is guided by the two research questions as follows: How do accounting teachers interpret the key components of the syllabus? What is the accounting curriculum design orientation? A qualitative case study design was employed in which the participants were purposively selected. The data were generated through semi-structured interviews and document analysis. The findings reveal that the teachers view accounting syllabus as a tool meant to develop practical and intellectual skills as well as helping learners to acquire content knowledge. The teachers’ perspectives seem to be aligned with the accounting curriculum design orientation since the analysis of the syllabus confirms that it has drawn from both the curriculum for social efficiency and academic rationalism.