Assessing the Impact of Behavioural Aspects on Learning Accounting Among Grade 10 Learners: A Case Study of One School

Résumé

Accounting, like any other subject, requires continuous assessment to provide teachers with feedback on the teaching and learning process, enabling the adaptation of instructional methods to better suit the subject matter. The study investigated the impact of behavioural aspects on learning accounting among Grade 10 learners. The study was grounded on Behavioural Accounting Theory and Social Cognitive Theory. The study had a purposive sample of 31 grade 10 learners doing accounting from grade 10 to grade 12 in one school in the Oliver Reginald Tambo (ORT) District. The research was guided by a mixed-methods approach, integrating surveys and structured questionnaires, thematic coding interviews, focus group discussions, and classroom observations to analyse cognitive load. Descriptive statistics were used to summarise key demographic and behavioural variables. Findings reveal that teacher attitudes affect learner confidence in accounting. Prior exposure to accounting concepts in earlier grades also correlates with improved performance in Grade 10. Behavioural aspects shape learners’ ability to grasp accounting principles. Recommendations include integrating accounting basics into earlier curricula, adopting interactive teaching strategies such as project-based learning, providing formative assessments with feedback, and implementing mentorship programs to improve learners’ attitudes toward accounting. The study concluded that behavioural aspects significantly influenced the learning of accounting among Grade 10 learners at the selected school. Addressing behavioural factors was seen to be contributing to improved learner outcomes. The study highlighted the importance of creating supportive learning environments, which incorporate real-world applications of accounting concepts and address foundational gaps in Grades 8 and 9.

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