Abstract
M.Com. (Financial Analysis and Management)
This study was undertaken to investigate the usefulness and
relevance of the subject curriculum of school Accounting. In
this study the right of existence of Accounting as a school
subject was tested and the subject curriculum was evaluated to
determine whether the subject meets the demands of the times.
The method of investigation applied was one of literature study
supplemented by a questionnaire to universities and technicons
as well as unstructured interviews with pupils and parents.
From the investigation it became evident that all pupils can
benefit from Accounting education in their careers but also in
their personal lives. Accounting is taught at school for its
educative as well as its career value. The majority of pupils
choose Accounting for its personal value.
Education in South Africa is on the eve of drastic changes.
Equal education for all pupils in South Africa, that is both
relevant and affordable is the cry of the time. Free education
up to standard 10 is no longer possible, which places some
constraints on the curriculum.
and the economic situation in South
This calls for a change in the aims
Pupils should be taught basic
experience as of immediate use.
Unemployment is still rising
Africa needs entrepreneurs.
of Accounting education.
Accounting which they wi 11
It became evident that the contents of Accounting core syllabi
need little alteration but the method of teaching should alter.
(Economic circumstances must be taken into account, if the
curriculum is to be of practical value.)
A new curriculum is suggested which is divided in modules.After pupils have passed a specific number of modules they could
start on the next year's work. This system allows pupils to work
at the level of their own intellectual capacity and thus it saves
teaching costs.
Economic consequences must always be kept in mind, which demands
continuous evaluation and adjustments. Costs may however never
be the only criteria for selecting curriculum contents.