Economic and Management Sciences as the Ground Rule for Grades 10 to 12 Accounting Learners in South Africa


  • Nombulelo Dorah Jonda
  • Motalenyane Alfred Modise


accounting; educators; EMS; ground rule; learners


The purpose of this study was to explore economic and management sciences (EMS) as ground rule for Grades 10 to 12 accounting learners in South Africa. The objective of introducing EMS in schools was to equip learners with basic real-life skills in accounting, economics, and business. This requires educators who are highly skilled and well vested with the content of EMS to impart knowledge to learners. However, research has shown continuous challenges in accounting, as it is regarded as a difficult subject due to a high failure rate. Data were obtained through semi-structured interviews from six EMS educators who were purposively sampled. The results revealed that EMS educators are qualified for either one or two EMS disciplines, resulting in EMS being taught by unqualified educators with inadequate content knowledge (CK) due to the scarcity of qualified educators. The study revealed a continuous neglection of accounting content, as EMS educators focus more on economics and business studies. The study also revealed that the time allocated to teach EMS is insufficient and that accounting should not be merged with other subjects as it requires more time. We recommend that the way in which EMS educators are trained should be reviewed. In addition, we suggest that a special program should be designed to fully equip EMS educators in all three areas to ensure the availability of qualified EMS educators. We further recommend that the Department of Education should review time allocation for EMS.


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