Universal Journal of Educational Research Vol. 10(2), pp. 173 - 183
DOI: 10.13189/ujer.2022.100206
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Teaching Strategies Used to Develop Higher-Order Thinking Skills in Financial Accounting in Selected Schools in South Africa


Jabulisile Ngwenya *, Nombuso Q. Hlophe
School of Education, University of KwaZulu-Natal, South Africa

ABSTRACT

Constant shifts in the accounting curriculum originate from the changes in the accounting discipline that occur due to the global developments in the accounting profession. These persistent curriculum changes emphasise the development of analytical skills that learners require in learning the subject. This paper explores teaching strategies used by accounting teachers to develop higher order thinking skills in Financial Accounting in Grade 11 in one district in South Africa. The study employed a qualitative case study to allow for an in-depth understanding of the strategies used to teach Grade 11 Financial Accounting. Teachers were conveniently and purposively sampled from four schools. Data generation methods were semi-structured individual interviews and lesson observations. The data were then analysed by identifying various themes that responded to the research question. Finding that emerged from the data is that teachers used scenarios and case studies that require learners to solve financial problems. However, teachers could not engage learners adequately in discussions and the analysis process due to insufficient teaching time and the length of the accounting curriculum. Teachers insisted on determining learners' understanding of foundational or prerequisite knowledge that was crucial in reinforcing learning of concepts needed in analysing financial problems. The findings of the study revealed that teachers understood that learners frequently struggled to solve unfamiliar financial problems due to the unique language of the subject. As a result, they allowed learners to do complex calculations in groups and formulate diverse solutions together. Although teachers were eager to give learners more practice on problem-solving, insufficient activities in the textbooks and their condition hindered this practice.

KEYWORDS
Accounting, Curriculum Changes, Higher-Order Thinking Skills, Financial Accounting, Teaching Strategies

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Jabulisile Ngwenya , Nombuso Q. Hlophe , "Teaching Strategies Used to Develop Higher-Order Thinking Skills in Financial Accounting in Selected Schools in South Africa," Universal Journal of Educational Research, Vol. 10, No. 2, pp. 173 - 183, 2022. DOI: 10.13189/ujer.2022.100206.

(b). APA Format:
Jabulisile Ngwenya , Nombuso Q. Hlophe (2022). Teaching Strategies Used to Develop Higher-Order Thinking Skills in Financial Accounting in Selected Schools in South Africa. Universal Journal of Educational Research, 10(2), 173 - 183. DOI: 10.13189/ujer.2022.100206.